10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10-Q

 [X] Quarterly report pursuant Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended September 30, 2021

OR

 [ ] Transition report pursuant Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from _______ to _______.

Commission file number 000-49819

GLOBAL ARENA HOLDING, INC.

(Exact name of registrant as specified in its charter)

Delaware (State or other jurisdiction of incorporation or organization)	33-0931599 (I.R.S. Employer Identification No.)
208 East 51 Street, Suite 112 New York, New York (Address of principal executive offices)	10022 (Zip code)

(646) 801-5524

 (Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [  ]    No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).Yes [  ]       No [  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	[  ]	Non-accelerated filer	[  ]
Accelerated filer	[  ]	Smaller reporting company	[x]
		Emerging growth company	[ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [  ] No [x]

As of November 12, 2021, the registrant had 1,922,857,820 outstanding shares of common stock.

GLOBAL ARENA HOLDING, INC. TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements	3
Condensed Consolidated Balance Sheets at September 30, 2021 (Unaudited) and December 31, 2020	4
Condensed Consolidated Statements of Operations for the Three and Nine Months Ended September 30, 2021 and 2020 (Unaudited)	5
Condensed Consolidated Statements of Stockholders’ Equity (Deficit) for the Period Ended September 30, 2021 and 2020 (Unaudited)	6
Condensed Consolidated Statements of Cash Flows for the Nine Months ended September 30, 2021 and 2020 (Unaudited)	8
Notes to Condensed Consolidated Financial Statements (Unaudited)	9
Item 2.  Management's Discussion and Analysis of Financial Condition and Results of Operations	23
Item 3.  Quantitative and Qualitative Disclosure About Market Risk	29
Item 4.  Controls and Procedures	29

PART II - OTHER INFORMATION

Item 1.  Legal Proceedings	31
Item 1A. Risk Factors	31
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds	31
Item 3.  Defaults Upon Senior Securities	31
Item 4.  Mine Safety Disclosures	31
Item 5.  Other Information	31
Item 6.  Exhibits	32
Signatures	32

2

PART I - FINANCIAL INFORMATION

This Quarterly Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934. These statements are based on management’s beliefs and assumptions, and on information currently available to management. Forward-looking statements include the information concerning our possible or assumed future results of operations set forth under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”  Forward-looking statements also include statements in which words such as “expect,” “anticipate,” “intend,” “plan,” “believe,” “estimate,” “consider,” or similar expressions are used.

Forward-looking statements are not guarantees of future performance.  They involve risks, uncertainties, and assumptions. Our future results and shareholder values may differ materially from those expressed in these forward-looking statements. Readers are cautioned not to put undue reliance on any forward-looking statements.

3

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

		September 30,			December 31,
		2021			2020
		(unaudited)
ASSETS
Current Assets:
Cash and cash equivalents	$	14,356		$	57,422
Total current assets		14,356			57,422
Deposits for proposed acquisitions		551,150			551,150
TOTAL ASSETS	$	565,506		$	608,572
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities:
Accounts payable	$	239,561		$	268,255
Accrued expenses		3,160,904			2,769,791
Convertible promissory notes payable,
net of debt discount of $169,309 and $111,465		4,141,725			4,498,986
Promissory notes payable		230,000			230,000
Deferred revenue		184,795			308,223
Derivative liability		252,326			399,204
Total current liabilities		8,209,311			8,474,459
STOCKHOLDERS' DEFICIT
Global Arena Holdings, Inc.
Preferred stock, $0.001 par value; 2,000,000 shares authorized;
Series B preferred stock; 250,000 shares authorized
49,202 and 49,202 issued and outstanding		49			49
Common stock, $0.001 par value; 2,000,000,000 shares authorized;
1,872,810,065 and 1,712,958,504 shares issued and outstanding		1,872,810			1,712,959
Additional paid-in capital		19,827,912			19,128,836
Accumulated deficit		(29,321,534	)		(28,684,689	)
Total Global Arena Holdings, Inc. stockholders’ deficit		(7,620,763	)		(7,842,845	)
Noncontrolling interest		(23,042	)		(23,042	)
Total stockholders’ deficit		(7,643,805	)		(7,865,887	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	565,506		$	608,572

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

4

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

		Three Months Ended September 30,						Nine Months Ended September 30,
		2021			2020			2021			2020
Revenues:
Services	$	189,728		$	136,035		$	774,989		$	476,701
Operating expenses:
Salaries and benefits		121,694			117,712			357,119			630,858
Marketing and advertising		3,429			-			3,429			2,116
Software development		14,400			46,887			36,129			117,554
Professional fees		41,118			170,854			263,719			264,426
General and administrative		120,562			48,997			319,488			243,561
Printing		119,906			65,159			261,995			190,774
Total operating expenses		421,109			449,609			1,241,879			1,449,289
Loss from operations		(231,381	)		(313,574	)		(466,890	)		(972,588	)
Other expenses:
Interest expense and financing costs		(236,665	)		(259,810	)		(626,289	)		(739,263	)
Change in fair value of derivative liability		149,528			635,185			(52,746	)		(24,875	)
Gain on settlement of debt		-			-			509,080			-
Total other expenses		(87,137)			375,375			(169,955	)		(764,138	)
Income (loss) before provision for taxes		(318,518	)		61,801			(636,845	)		(1,736,726	)
Provision for income taxes		-			-			-			-
Net loss		(318,518	)		61,801			(636,845	)		(1,736,726	)
Net loss attributed to noncontrolling interest		-			-			-			(23,042	)
Net loss attributed to Global Arena Holding, Inc.	$	(318,518	)	$	61,801		$	(636,845	)	$	(1,713,684	)
Weighted average shares outstanding - basic and diluted		1,859,839,558			1,475,980,568			1,823,392,071			1,264,584,756
Earnings (loss) per share - basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

5

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT

(unaudited)

	Series B Preferred Stock			Common Stock				Additional Paid-in		Accumulated			Total Global Stockholders'			Noncontrolling			Total Stockholders’
	Shares		Amount	Shares		Amount		Capital		Deficit			Deficit			Interest			Deficit
Balance, December 31, 2020	49,202	$	49	1,712,958,504	$	1,712,959	$	19,128,836	$	(28,684,689	)	$	(7,842,845	)	$	(23,042	)	$	(7,865,887	)
Issuance of common stock for convertible debt and accrued interest				69,746,667		69,746		12,758					82,504						82,504
Issuance of common stock for debt settlement				75,000,000		75,000		412,500					487,500						487,500
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt								212,584					212,584						212,584
Net loss										(215,939	)		(215,939	)		-			(215,939	)
Balance, March 31, 2021	49,202		49	1,857,705,171		1,857,705		19,766,678		(28,900,628	)		(7,276,196	)		(23,042	)		(7,299,238	)
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt								6,003					6,003						6,003
Net loss										(102,388	)		(102,388	)					(102,388	)
Balance, June 30, 2021	49,202		49	1,857,705,171		1,857,705		19,772,681		(29,003,016	)		(7,372,581	)		(23,042	)		(7,395,623	)
Cashless exercise of warrants				15,104,894		15,105		(15,105)											-
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt								70,336					70,336						70,336
Net loss										(318,518)			(318,518)			-			(318,518)
Balance, September 30, 2021	49,202	$	49	1,872,810,065	$	1,872,810	$	19,827,912	$	29,321,534		$	(7,620,763)		$	(23,042)		$	(7,643,805)

6

 GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT (continued)

	Series B Preferred Stock					Common Stock				Additional Paid-in			Accumulated			Total Global Stockholders'			Noncontrolling			Total Stockholders’
	Shares			Amount		Shares		Amount		Capital			Deficit			Deficit			Interest			Deficit
Balance, December 31, 2019	60,000		$	60		985,539,957	$	985,540	$	18,524,842		$	(26,961,606	)	$	(7,451,164	)	$	-		$	(7,451,164	)
Issuance of common stock for convertible debt and accrued interest						103,447,553		103,448		18,752						122,200						122,200
Issuance of common stock for Series B Preferred Stock	(10,798	)		(11	)	36,519,609		36,519		(36,508	)					-						-
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt										145,481						145,481						145,481
Net loss													(452,307	)		(452,307	)		(23,042	)		(475,349	)
Balance, March 31, 2020	49,202		$	49		1,125,507,119		1,125,507		18,652,567			(27,413,913	)		(7,635,790	)		(23,042	)		(7,658,832	)
Issuance of common stock for convertible debt and accrued interest						766,666,666		76,667		40,333						117,000						117,000
Issuance of common stock for services						163,365,384		163,365		114,356						277,721						277,721
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt										21,944						21,944						21,944
Net loss													(1,323,178	)		(1,323,178	)		-			(1,323,178	)
Balance, June 30, 2020	49,202			49		1,365,539,169		1,365,539		18,829,200			(28,737,091	)		(8,542,303	)		(23,042	)		(8,565,345	)
Issuance of common stock for convertible debt and accrued interest						162,859,335		162,860		81,220						244,080						244,080
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt										96,209						96,209						96,209
Net loss													61,801			61,801			-			61,801
Balance, September 30, 2020	49,202		$	49		1,528,398,504	$	1,528,399	$	19,006,629		$	(28,675,290)		$	(8,140,213)		$	(23,042)		$	(8,163,255)

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

7

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(unaudited)

		Nine Months Ended September 30,
		2021			2020
OPERATING ACTIVITIES:
Net loss	$	(636,845	)	$	(1,736,726	)
Adjustments to reconcile net loss to
net cash used in operating activities:
Amortization of debt discount		261,329			303,081
Change in fair value of derivative liability		52,746			24,875
Gain on settlement of debt		(509,080	)		-
Common stock issued for services		-			277,721
Change in assets and liabilities:
Deferred revenue		(123,428	)		229,865
Accounts payable		(28,694	)		(12,986	)
Accrued expenses		579,406			599,401
Net cash used in operating activities		(404,566	)		(314,769	)
INVESTING ACTIVITIES:
Payment of deposit for acquisition		-			(5,000)
Net cash used in investing activities		-			(5,000)
FINANCING ACTIVITIES:
Proceeds from convertible promissory notes payable		386,500			392,500
Repayment of convertible promissory notes payable		(25,000	)		(62,500	)
Net cash provided by financing activities		361,500			330,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(43,066	)		10,231
CASH AND CASH EQUIVALENTS, BEGINNING BALANCE		57,422			17,502
CASH AND CASH EQUIVALENTS, ENDING BALANCE	$	14,356		$	27,733
CASH PAID FOR:
Interest	$	-		$	10,100
Income taxes	$	-		$	-
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Allocated value of warrants and beneficial conversion features related to debt	$	218,587		$	263,634
Debt converted to common stock	$	82,504		$	483,280

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

8

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

(Unaudited)

NOTE 1 - ORGANIZATION

Organization and Business

Global Arena Holding, Inc. (formerly, “Global Arena Holding Subsidiary Corp.”) (“GAHI”), was formed in February 2009, in the state of Delaware. GAHI and its subsidiaries (the “Company”) was previously a financial services firm and currently is focusing on the following businesses through these subsidiaries:

On February 25, 2015, Global Election Services, Inc. (GES) formed on February 25, 2015, provides comprehensive technology-enabled paper absentee/mail ballot and internet election services to organizations such as craft and trade organizations, labor unions, political parties, co-operatives and housing organizations, associations and professional societies, universities, and political organizations.

GES has developed proprietary election software for a data storage and retrieval registration system to determine voter eligibility and prevent duplicate votes with In-Person digital signature capture, as well as proprietary election software for scanning/tabulation utilizing advanced OMR/OCR/Barcode imaging software featuring de-skewing, de-speckling and image correction. This system provides three types of audit capabilities. The hardware includes high speed optical scanners that are hard lined to a computer with all Wi-Fi disabled so the entire tabulation utilizing process occurs offline, eliminating the opportunity for hacking. GES is also working with multiple vendors and has made investments in companies that are developing Blockchain Technology for a data storage and retrieval registration system, tabulation of paper Absentee/Mail Ballots; and internet voting.

The Company has also signed a letter of Intent to acquire the assets of Election Services Solutions including all clients, contracts and employment contracts. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On May 20, 2015 the Company incorporated a new wholly owned entity in the State of Delaware called “GAHI Acquisition Corp.” This entity was incorporated at the time to be the merger subsidiary for the acquisition of Blockchain Technologies Corp. (BTC) and other software system development.

On May 20, 2015 the Company entered into an agreement and plan of merger with BTC. Under this agreement, BTC would have merged with GAHI Acquisition, and GAHI Acquisition, would have been the surviving corporation. As consideration for the merger, the Company was to reserve a number of shares equal to 1/3 the total issued and outstanding of the Company to be issued to BTC shareholders at closing. On October 20, 2015, the parties agreed to extend the closing date of the merger to December 15, 2015. This agreement expired on December 15, 2015.

Concurrently, on October 20, 2015, the Company paid $125,000 in cash to BTC and issued to Nikolaos Spanos 1,377,398 of its common shares and 1,993,911 warrants to purchase its common shares at the exercise price of $.10 per common share with an exercise period of three years. The warrants have expired. The common shares and warrants were issued for the purchase of 1,000,000 common shares of BTC. Said common shares of BTC represented ten percent (10%) of the outstanding equity in BTC on October 20, 2015. The securities issued by the Company were issued pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act of 1933. There has been no further activity in GAHI Acquisition Corp.

On March 28, 2017 the United States Patent Office issued patents to BTC covering Election Intellectual Property, US Patent #9,608,829, Issued March 28, 2017. As an equity shareholder in BTC only, GAHC and GES have not used the BTC US Patent. Any use of the patent would require a new negotiation, and new contract with BTC.

The Company has determined that the initial investment of Blockchain Technologies Corp. will be written off. The Company’s Board of Directors cancelled all transactions previously proposed but never acted on concerning GAHI Acquisition. GAHI Acquisition will remain a subsidiary for the exclusive use of any future transactions involving Blockchain Technologies Corporation.

The Company, GAHI, and GES do not trade crypto currency, nor participate in Initial Coin Offerings.

9

On June 15, 2019, GES entered into a Term Sheet to create a joint venture with TrueVote, Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. The Company is currently renegotiating this contract. Under the terms of the current agreement, GES will invest $50,000 into a 24 Month Debenture and issue a three year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive three million (3,000,000) common shares of TrueVote, representing 30% of TrueVote Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive three 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company, on December 17, 2019 paid $40,000 to True Vote. Company will pay an additional $10,000 and a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1^st quarter of 2021. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On November 19, 2019, the Company incorporated a new wholly owned entity in the State of Delaware called Tidewater Energy Group Inc. The Board of Directors appointed John S. Matthews and Jason Old as Board members. The Company was formed to explore opportunities in the oil, gas, mineral and energy business. Tidewater Energy Group Inc. has 40,000,000 common shares authorized, par value $0.001. There are currently 10,000,000 common shares issued and outstanding of which the Company holds 5,100,000 common shares (51%). The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses in January 2020.

Basis of Presentation

The unaudited condensed consolidated financial statements have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the financial condition of the Company and its operating results for the respective periods. The condensed consolidated balance sheet at December 31, 2020 has been derived from the Company's audited consolidated financial statements. Certain information and footnote disclosures normally present in annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020, filed with the Securities and Exchange Commission. The results for the nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the full year ending December 31, 2021.

Going Concern

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates the continuation of the Company as a going concern. The Company has generated recurring losses from operations and cash flow deficits from its operations since inception and has had to continually borrow to continue operating. In addition, certain of the Company’s debt is in default as of September 30, 2021. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise additional capital, obtain additional financing and/or acquire or develop a business that generates sufficient positive cash flows from operations. The Company continues to raise funds from the issuance of additional convertible promissory note. Management is hopeful that with their ability to raise additional funds that the Company should be able to continue as a going concern.

10

The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue as a going concern.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES, GAHI Acquisition Corp and Tidewater Energy Group, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.

Noncontrolling Interest

The Company follows ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.

The net income (loss) attributed to the NCI is separately designated in the accompanying condensed consolidated statements of operations and comprehensive loss.

Basic and Diluted Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the ASC 260-10, Earnings Per Share. Basic earnings-per-share is based upon the weighted average number of common shares outstanding. Diluted earnings-per-share is based on the assumption that all dilutive convertible notes, stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive.

	September 30,
		2021	2020
Options		15,000,000	48,000,000
Warrants		498,959,897	520,450,370
Convertible notes		1,298,998,907	1,014,134,715
Total		1,812,958,804	1,582,585,085

Management Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates reflected in the consolidated financial statements include, but are not limited to, share-based compensation, and assumptions used in valuing derivative liabilities. Actual results could differ from those estimates.

11

Cash and Cash Equivalents

The Company considers all demand and time deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital. The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives pursuant to ASC 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

Share-Based Compensation

The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based  compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

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Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date in the principal or most advantageous market for that asset or liability.  The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

Fair Value Measurements

The Company applies the provisions of ASC 820-10, Fair Value Measurements and Disclosures. ASC 820-10 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows:

• Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

• Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

• Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Cash, accounts payable and accrued expenses and deferred revenue – The carrying amounts reported in the consolidated balance sheets for these items are a reasonable estimate of fair value due to their short term nature.

Promissory notes payable and convertible promissory notes payable – Promissory notes payable and convertible promissory notes payable are recorded at amortized cost.  The carrying amount approximates their fair value.

The Company uses Level 2 inputs for its valuation methodology for the beneficial conversion feature and warrant derivative liabilities as their fair values were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.

The following table presents the Company’s assets and liabilities required to be reflected within the fair value hierarchy as of September 30, 2021 and December 31, 2020.

		Fair Value		Fair Value Measurements at
		As of		September 30, 2021
Description		September 30, 2021		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	252,326	$	-	$	252,326	$	-
Total	$	252,326	$	-	$	252,326	$	-

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		Fair Value		Fair Value Measurements at
		As of		December 31, 2020
Description		December 31, 2020		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	399,204	$	-	$	399,204	$	-
Total	$	399,204	$	-	$	399,204	$	-

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.  ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stock. For convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in capital, the embedded conversion features no longer are separated from the host contract.  ASU 2020-06 also removes certain conditions that should be considered in the derivatives scope exception evaluation under Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, and clarify the scope and certain requirements under Subtopic 815-40.  In addition, ASU 2020-06 improves the guidance related to the disclosures and earnings-per-share (EPS) for convertible instruments and contract in entity’s own equity.  ASU 2020-06 is effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Board specified that an entity should adopt the guidance as of the beginning of its annual fiscal year.  The Company is currently evaluation the impact this ASU will have on its consolidated financial statements.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

NOTE 3– ACQUISITION DEPOSITS

On May 10, 2019, the Company entered into an asset purchase agreement with Election Services Solutions, LLC (the “APA”). Under the APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC. The Company will pay $550,000, and issue 20,000,000 common shares to purchase these assets under this APA. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

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On June 15, 2019, GES entered into a Term Sheet to create a joint venture with TrueVote, Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. The Company is currently renegotiating this contract. Under the terms of the current agreement, GES will invest $50,000 into a 24 Month Debenture and issue a three year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive three million (3,000,000) common shares of TrueVote, representing 30% of TrueVote Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive three 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company, on December 17, 2019 paid $40,000 to True Vote. Company will pay an additional $10,000 and a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1st quarter of 2021. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable.

Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company on December 17, 2019 paid $40,000 to True Vote. The Company will pay an additional $10,000 and a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On November 19, 2019, the Company incorporated a new wholly owned entity in the State of Delaware called Tidewater Energy Group Inc. The Board of Directors appointed John S. Matthews and Jason Old as Board members. The Company was formed to explore opportunities in the oil, gas, mineral and energy business. Tidewater Energy Group Inc. has 40,000,000 common shares authorized; par value $0.001. There are currently 10,000,000 common shares issued and outstanding of which the Company holds 5,100,000 common shares (51%). The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses in January 2020.

NOTE 4– ACCRUED EXPENSES

Accrued expenses at September 30, 2021 and December 31, 2020 consisted of the following:

		September 30,		December 31,
		2021		2020
Accrued interest	$	2,268,801	$	2,117,134
Accrued compensation		830,363		615,919
Other accrued expenses		61,740		36,738
	$	3,160,904	$	2,769,791

NOTE 5 - PROMISSORY NOTES PAYABLE

In March 2014, the Company issued two promissory notes for a total of $230,000. The interest rate is the short-term applicable federal rate as determined by the Internal Revenue Service for the calendar month plus 10%. These two promissory notes are due on December 31, 2021, as amended. The outstanding balance was $230,000 and $230,000 as of September 30, 2021 and December 31, 2020, respectively.

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NOTE 6 - CONVERTIBLE PROMISSORY NOTES PAYABLE

Convertible promissory notes payable at September 30, 2021 and December 31, 2020 consist of the following:

		September 30,			December 31,
		2021			2020
Convertible promissory notes with interest rates ranging from 10% to 12% per annum, convertible into common shares at a fixed price ranging from $0.001 to $0.03 per share. Maturity dates through August 2022, as amended. ($197,500 in default)	$	3,012,250		$	3,222,400
Convertible promissory notes with interest rates ranging from 10% to 12% per annum, convertible into common shares at prices equal to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of June 30, 2021 the conversion price would be $0.001 per share). Maturity dates through December 31, 2021, as amended. (25,000 in default)		200,784			408,551
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES. The maturity dates through December 31, 2021, as amended. ($285,500 in default)		1,098,000			979,500
Total convertible promissory notes payable		4,311,034			4,610,451
Unamortized debt discount		(169,309	)		(111,465	)
Convertible promissory notes payable, net discount		4,141,725			4,498,986
Less current portion		(4,141,725	)		(4,498,986	)
Long-term portion	$	-		$	-

A rollforward of the convertible promissory notes payable from December 31, 2020 to September 30, 2021 is below:

Convertible promissory notes payable, December 31, 2020	$	4,498,986
Issued for cash		386,500
Issued for original issue discount		30,250
Repayment for cash		(25,000	)
Conversion to common stock		(68,400	)
Issuance of common stock for debt settlement		(622,767	)
Debt discount related to new convertible promissory notes		(319,173	)
Amortization of debt discounts		261,329
Convertible promissory notes payable, September 30, 2021	$	4,141,725

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On March 15, 2021, the Company entered into a note settlement agreement with an investor whereby the investor agreed to settle certain convertible notes and accrued interest for the payment of $25,000 and 75,000,000 shares of the Company’s common stock. The Company recognized a gain on settlement of debt of $509,080 as a result of this transactions.

NOTE 7 - DERIVATIVE FINANCIAL INSTRUMENTS

Certain of the Company’s convertible promissory notes payable are convertible into shares of the Company’s common stock at a percentage of the market price on the date of conversion. The Company has determined that the variable conversion rate is an embedded derivative instrument. The Company uses the Black-Scholes valuation method to value the derivative instruments at inception and on subsequent valuation dates. Weighted average assumptions used to estimate fair values are as follows:

		September 30,			December 31,
		2021			2020
Risk-free interest rate		0.10	%		0.10	%
Expected life of the options (Years)		0.01			0.01
Expected volatility		157	%		189	%
Expected dividend yield		0	%		0	%
Fair Value	$	252,326		$	399,204

A rollfoward of the derivative liability from December 31, 2020 to September 30, 2021 is below:

Derivative liabilities, December 31, 2020	$	399,204
Relieved with debt settlement agreement		(199,624	)
Change in fair value of derivative liabilities		52,746
Derivative liabilities, September 30, 2021	$	252,326

NOTE 8 - STOCKHOLDERS’ DEFICIT

Series B Preferred Stock

Pursuant to the Company’s Certificate of Incorporation, the Company has authorized 2,000,000 shares of $0.001 par value Preferred Stock.  The Company has designated 250,000 of the 2,000,000 shares as Series B Preferred Stock. The Series B Preferred Stock dividend is cumulative and accruing at the rate of ten percent (10%) per annum. The dividend shall be paid in common stock of the Company at the current market price. No dividend may be paid on common shares so long as the Series B Preferred Stock dividend is outstanding. Each Series B preferred share, valued at $10 per Series B preferred share, shall be convertible into a number of common shares at the previous average of the five Trading day closing price as reported by OTC Pink, equal to a value of $11.5. The conversion right is only available when the common shares are trading at above $.006. At any time prior to the second anniversary of issuance, the Company may redeem, in whole or in part, the Series B Preferred Stock at an amount equal to 115% of purchase price on not less than thirty (30) days nor more than sixty (60) days’ written notice.

During the year ended December 31, 2017, the Company sold 90,000 shares of Series B Preferred Stock for cash proceeds of $900,000.  During the year ended December 31, 2018, 30,000 of these preferred shares were converted into 30,743,885 shares of common stock.  During the year ended December 31, 2020, 10,798 of these preferred shares were converted into 36,519,609 shares of common stock.

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Common Stock

On April 28, 2016, the stockholders approved an amendment to the Company’s articles of incorporation to increase the number of authorized common shares from 100,000,000 to 1,000,000,000. In addition, the stockholders also approved an amendment to the Company’s Stock Awards Plan, originally filed June 27, 2011, which will increase the number of shares authorized to be issued under the Plan from 3,000,000 shares to 7,460,000 shares.

On October 11, 2019, the Company’s shareholders approved an increase of the Company’s authorized shares to Two Billion (2,000,000,000) Common Shares. 

During the nine months ended September 30, 2021, the Company issued 69,745,667 shares of common stock for convertible notes of $68,400 and accrued interest of $14,104 and issued 75,000,000 shares of common stock in connection with a note settlement agreement valued at $487,500.  The shares were valued based on the market price on the grant date.  In addition, the Company issued 15,104,894 for the cashless exercise of 24,545,454 warrants.

During the nine months ended September 30, 2020, the Company issued 342,973,554 shares of common stock for convertible notes of $453,000 and accrued interest of $30,280 and issued 163,365,384 shares of common stock for services rendered valued at $277,721.  The shares were valued based on the market price on the grant date.  

Option Activity

A summary of the option activity is presented below:

				Weighted
			Weighted	Average
			Average	Remaining	Aggregate
	Number of		Exercise	Contractual	Intrinsic
	Options		Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2020	48,000,000		0.03	1.79	-
Granted	-
Exercised	-
Forfeited/Canceled	(33,000,000	)	0.02
Outstanding, September 30, 2021	15,000,000		0.02	1.19	-
Exercisable, September 30, 2021	15,000,000		0.02	1.19	-

The exercise price for options outstanding at September 30, 2021 is as follows:

Outstanding and Exercisable
Number of		Exercise
Options		Price
15,000,000	$	0.02
15,000,000

Warrant Activity

A summary of warrant activity is presented below:

				Weighted
			Weighted	Average
			Average	Remaining	Aggregate
	Number of		Exercise	Contractual	Intrinsic
	Warrants		Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2020	534,758,706		0.009	1.80	32,015
Granted	58,354,978		0.005
Exercised	(24,545,454	)	0.005
Forfeited/Canceled	(69,608,333	)	0.010
Outstanding, September 30, 2021	498,959,897		0.008	1.34	114,802
Exercisable, September 30, 2021	498,959,897		0.008	1.34	114,802

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The exercise price for warrants outstanding at September 30, 2021 is as follows:

Outstanding and Exercisable
Number of		Exercise
Warrants		Price
18,500,000	$	0.00100
15,000,000		0.00176
11,111,111		0.00180
76,923,000		0.00190
154,423,000		0.00200
37,500,000		0.00300
25,000,000		0.00400
79,200,000		0.00500
21,308,336		0.00600
7,142,857		0.00700
52,694,593		0.05000
157,000		0.25000
498,959,897

During the nine months ended September 30, 2021, the Company issued a total of 58,354,978 warrants in connection with a new convertible promissory note payable. The fair values of the warrants were determined using the Black-Scholes option pricing model with the following assumptions:

•    Expected life of 2.00-5.00 years

•    Volatility of 160-218%;

•    Dividend yield of 0%;

•    Risk free interest rate of 0.15% - 0.89%

NOTE 9 - COMMITMENTS AND CONTINGENCIES

The Company may be involved in legal proceedings in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance.

On December 26, 2017, the Company entered into a settlement agreement with a prior attorney with regards to outstanding legal fees owed. Pursuant to this settlement agreement, the Company paid $25,000 on January 5, 2018, and $25,000 on February 5, 2018, and was required to pay an additional $200,000 during 2018.. On December 14, 2020, parties amended the settlement agreement to state that the Company shall pay the prior attorney Two Hundred Nineteen Thousand, Five Hundred and Seventy-Six Dollars and thirty nine cents ($219,576.39). The amount due shall be paid to the prior attorney in payments of Five Thousand Dollars per month for a period of thirty four (34) months. On January 27, 2020 the Company made a payment of $ 5,000, on April 12, 2020 the Company made a payment of $15,000 and on August 6, 2021, the Company made a payment of $5,000.

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On October 16, 2020, the Company’s subsidiary, Tidewater Energy Group Corp. was named as a defendant in a lawsuit filed in District Court in and For Tulsa County, State of Oklahoma, CJ-2020-3172. On January 13, 2021 the plaintiffs added the Company to the lawsuit. The plaintiffs are seeking damages, disgorgement and specific performance relief relating to a Purchase and Sale Agreement to purchase all of the membership interests in Foster Energy. The Company has obtained counsel to dispute the charges.  On March 18, 2021, the Company filed a motion to dismiss and brief in support.  The Company asserted that the plaintiffs’ claims are entirely without merit as the Company was not a party to the Purchase and Sale Agreement or the related non-disclosure agreement. Tidewater concurrently filed a motion to dismiss based on legal remedies available to Tidewater. The litigation is ongoing

NOTE 10– AGREEMENTS

On May 10, 2019, the Company entered into an asset purchase agreement with Election Services Solutions, LLC (the “APA”). Under the APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC. The Company will pay $550,000, of which $511,150 has already been paid, and issue 20,000,000 common shares to purchase these assets under this APA. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On May 13, 2019, the Company entered into a joint venture agreement with Voting Portals, LLC (VP), a Florida limited liability company. Pursuant to this agreement, the joint venture will be making use of the VP online e-voting web portal solutions and proprietary e-voting software programs to service and fulfill GES’s clients’ online elections and other e-voting events pursuant to the terms of the agreement, as well as any other ventures and relationships agreed to pursuant to the goals of the agreement. The Agreement was amended and as part of this agreement, the Company will be issuing 10,000,000 common shares to VP for services rendered. VP will own 100% of the rights to the software, while GES will be responsible for all administrative and other election procedures. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

Management intends to enter into a master services agreement with HCAS Technologies (the “MSA”). Under the MSA, the Company will be acquiring information technology services and management from HCAS Technologies, as well as hiring Mr. Magdiel Rodriguez to act as Chief Information Officer. Magdiel Rodriguez has over 25 years’ experience in the areas of Information Security, Enterprise Risk Management and Compliance, Information Technology and Operations including 21 years with Visa Inc. where he performed as Senior Business Leader of Information Security. Magdiel has extensive experience in a broad range of areas related to Information Security, Network Engineering, and Enterprise Governance, Risk and Compliance and Payment networks within the financial industry. As such, the increase in authorized capital stock is necessary to ensure that enough common shares are available to issue under these agreements.  Pursuant to an Amended MSA signed on May 13, 2019, the Company will issue a total of 30,000,000 warrants to purchase the Company’s common shares at a price of $0.005 as consideration for the services of HCAS and Mr. Rodriquez. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

Working Relationship with Blockchain Valley Ventures

On June 19, 2019, GES Inc. signed an engagement letter with Blockchain Valley Ventures (“BVV”) of Zug Switzerland. Under the terms of the agreement, GES will pay BVV 50,000 Swiss Francs (CHF) and BVV will serve as an advisor in connection with a Voter Registration, Voter Authentication, and Voter Eligibility using a Blockchain Platform primarily covering the following matters:

•     Development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies such as Phoenix Systems AG, Securosys AG and others as well as any subject matter expert to be invited by Global Election Services Inc.

•     Development of a high-level technology solution architecture and its requirements for the blockchain based voting registration platform with inputs from third party blockchain technology.

•     Documentation of the results of a) and b) in order to provide the basis of the technical development of the platform.

•    Development of an implementation recommendation with respect to Voting on the Blockchain Platform.

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•    Legal facilitation with respect to outside tax and legal advisors in connection with compliance with local and international regulation.

•    Project Management during the engagement.

This will be delivered as a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation; BVV is a Crypto Valley, Switzerland based venture capital firm who consists of highly successful entrepreneurs, finance experts, blockchain technology experts and ICO experienced analysts and consultants. The documents created will be used by GES, to create a Minimal Viable Product. This Product, along with GES licensing rights on GES existing Registration and Tabulation Software will be owned by GES. On June 27, 2019 BVV and GES signed and amended agreement calling for a $25,000 CHF Payment for the development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies, and a $ 25,000 CHF payment upon completion of the engagement. GES made payments of $25,000 CHF payment, and received the working paper.

GES Investment in TrueVote Inc.

On June 15, 2019, GES entered into a Term Sheet to create a joint venture with TrueVote, Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. The Company is currently renegotiating this contract. Under the terms of the current agreement, GES will invest $50,000 into a 24 Month Debenture and issue a three year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive three million (3,000,000) common shares of TrueVote, representing 30% of TrueVote Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive three 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company, on December 17, 2019 paid $40,000 to True Vote. Company will pay an additional $10,000 and a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1^st quarter of 2021. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

The TrueVote Voting System will be based on traditional, proven database methodologies and layered with a “checksum” that is posted on the blockchain, proving all data is immutable and unalterable.

True Vote is directed by Brett Morrison recently the Director of Enterprise Information Systems at SpaceX. Brett was as an e-commerce pioneer, getting brands online and creating a new channel for sales at the beginning of the e-commerce boom. Brett co-founded Onestop Internet in 2003 out of his garage and built the original e-commerce and warehouse management software that started the company. Throughout his time as Chief Technology Officer and Chief Innovation Officer at Onestop, he oversaw and managed its growth and architected and helped build the new Onestop 2.0 platform. Prior to Onestop, Brett co-founded one of the first photo sharing companies on the Internet, ememories.com, which was sold to PhotoWorks, one of the largest photo processing companies in the U.S. True Vote is also directed by Ped Hasid who graduated UCLA with Magna Cum Laude Honors in 2007. Ped later went on to cofound Block26, a venture vehicle for the DLT space established in 2014, leading the technology and investment strategy for the firm. Block26 to date has financed and incubated innovative projects that aim to enhance consumer adoption of DLT technology.

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2) Tidewater Energy Group Inc.

On November 19, 2019, the Company incorporated a new wholly owned entity in the State of Delaware called Tidewater Energy Group Inc. The Board of Directors appointed John S. Matthews and Jason Old as Board members.

The Company was formed to explore opportunities in the oil, gas, mineral and energy business.  Tidewater Energy Group Inc. has 40,000,000 common shares authorized; par value $0.001. There are currently 10,000,000 common shares issued and outstanding of which the Company holds 5,100,000 common shares (51%).  The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses in January 2020.

3) GAHI Acquisition Corp.

On June 7, 2019, the Company’s second subsidiary, GAHI Acquisition Corp. (GAHI) was authorized by the Company’s Board of Directors to infuse an initial deposit of $50,000 into the subsidiary for general capital and administrative expenses. GAHI Acquisition will be repurposed in order to explore potential new business ventures in an effort to increase shareholder value. The Company will cause GAHI Acquisition to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. The Company added Mr. Jason N. Old to the GAHI Acquisition Board as a Director. On November 28, 2019 the Company’s Board of Directors authorized the termination of the transaction previously authorized to infuse an initial deposit of $50,000 into GAHI Acquisition for general capital and administrative expenses and have GAHI Acquisition repurposed in order to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. GAHI Acquisition will remain a 100% subsidiary of the Company and will focus on Blockchain related companies for investments and acquisition.

NOTE 11– SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date the financials were issued.

Subsequent to September 30, 2021, the Company has issued a convertible note for $140,000 and issued 50,047,755 shares of common stock for the conversion of a convertible note.

On November 5, 2021 the Company filed a Certificate of Amendment to its Articles of Incorporation with the State of Delaware. The amendment increased the authorized shares of Common Stock to 4,000,000,000.

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Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-looking Statements

Statements in this Management’s Discussion and Analysis of Financial Condition and Results of Operation, as well as in certain other parts of this Quarterly Report on Form 10-Q (as well as information included in oral statements or other written statements made or to be made by the Company) that look forward in time, are forward-looking statements made pursuant to the safe harbor provisions of the Private Litigation Reform Act of 1995. Forward-looking statements include statements concerning plans, objectives, goals, strategies, future events or performance, expectations, predictions, and assumptions and other statements that are other than statements of historical facts. Although the Company believes such forward-looking statements are reasonable, it can give no assurance that any forward-looking statements will prove to be correct.  Such forward-looking statements are subject to, and are qualified by, known and unknown risks, uncertainties and other factors that could cause actual results, performance or achievements to differ materially from those expressed or implied by those statements. These risks, uncertainties and other factors include, but are not limited to the Company’s ability to estimate the impact of competition and of industry consolidation and risks, uncertainties and other factors set forth in the Company’s filings with the Securities and Exchange Commission, including without limitation to our Annual Report on Form 10-K.

The Company undertakes no obligation to update forward-looking statements to reflect events or circumstances occurring after the date of this Form 10-Q.

Current GES Corporate Operations

GES has developed and deployed proprietary Registration software, which was designed specifically to authenticate and register voters. This proprietary software functions as a data storage and retrieval registration system by cross-referencing eligibility status within a control voter database. In a mail ballot election, the voter’s ID barcode, QR code, or signature on the Business Reply Envelope, can be scanned and the status of that voter is identified. If the voter is not eligible to vote or another ballot for that individual has already been registered in the system, that ballot is marked VOID and removed from the count. In an in-person election, the voter provides their name for look-up in the system. If they have not voted, a signature box pops up on the screen, the voter signs an electronic signature pad and the digital signature is captured next to their name. If a voter tries to vote more than once, an alert will pop up indicating that the voter has already registered, and the voter will not receive an additional ballot. Because we account for every single ballot, the system has multiple reporting options, which include the list of valid envelopes and list of voters whose ballot was void, detailing the reason. Once the voter is authenticated, the identifiers are removed to ensure a secret vote and the ballot is scanned for tabulation.

GES developed proprietary Scanning and Tabulation election software. This software features advanced OMR/OCR/Barcode scanning and tabulation system featuring de-skewing, de-speckling and image correction. The computer hardware was designed to run without Internet or Wi-Fi access and is hard wired, ensuring complete security. The system allows for triple-auditing capabilities, which are; electronically generated tabulation results, .jpeg imaging and storage, and the original physical ballot. This advancement gives GES the ability to tabulate elections faster and more efficiently. As experts in paper/mail ballot elections, GES began deploying this system in our elections in the third quarter of 2017 and it has been operating flawlessly.

In 2020 GES developed, built and implemented a propriety online election voting solution that is compliant with Title IV of the United States Department of Labor Office of Labor-Management Standards.

GES built the platform on one of the most secure global infrastructures Amazon Web Services (AWS) which is a comprehensive, evolving platform provided by Amazon that includes a mixture of infrastructure as a service (IaaS) platform as a service and packaged software (PaaS), and software as a service offerings (SaaS).

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The platform enables GES to protect individual client data, including the ability to encrypt it, move it, and manage retention (if required). All data flowing across the global network interconnects with the GES secured data center and is automatically encrypted at the physical layer before it leaves our secured facilities. Additional encryption layers exist as well.

GES controls where our client data is stored, who can access it, and what resources your organization is utilizing at any given moment. Fine-grain identity and access controls combined with continuous monitoring for near real-time security information ensures that the right resources have the right access at all times, wherever your information is stored.

GES encryption software uses AES 256 with a cryptographic key using an RSA elliptic curve of 4096, which is used to encrypt the communication of the client and the GES server, as well all client data hosted in the server. A six-digit security code, delivered to the voter’s email address provided by the client, must be validated by the prospective voter in order to authenticate the identity of the voter before the voter may access the ballot. After validating the voter, the voter then votes anonymously, so that the identity of the voter and the ballot cast can never be matched.

The GES voting platform verifies that the users does not use the back and forward browser button, a safe mechanism against tampering. Distributed denial of service DDoS protection tools help secure websites and applications and prevent DDoS attacks, which bombard websites with traffic traditionally delivered via “botnets" that are created by networked endpoints connected via malware. The DDoS software protection provides always-on detection and automatic inline mitigations that minimize application downtime and latency.

Management believes there is a unique opportunity in conducting United States and Foreign Government Elections. GES’ senior Management teams’ primary business for 40 years has been mail/absentee ballot elections. The market for GES conducting paper/mail ballot elections grew exponentially in January of 2017, when first President Barack Obama, and then President Donald Trump designated U.S. Elections “Critical Infrastructure”.  The effect of these Executive Orders was to refocus the Department of Homeland Security, and the Elections Assistance Commission to reenergize compliance on U.S. Government elections, and assist by making available resources such as intelligence, funding, training and best practices in election software and hardware, for all 50 States.

On March 23, 2018, President Trump signed the Consolidated Appropriations Act of 2018 into law, which included $380 million in Help America Vote Act (HAVA) grants for states to make election security improvements. Among the authorized uses of the grant funds is the replacement of voting equipment, specifically equipment that does not produce a paper record or that is determined to be at the end of its useful life. Recent published examples are:

·

On December 20, 2019, President Trump signed the Consolidated Appropriations Act of 2020 into law. The Act includes $425 million in new HAVA funds made available.

·

In 2019, Hawaii (SB 166) allocated $789,598 for the purpose of a vote counting system contract.

·

In 2019, Georgia issued a $150 million bond package for the replacement of voting equipment statewide. The state also appropriated $12,840,000 from the General Fund for the purpose of financing projects and facilities for the Office of Secretary of State. 

·

In 2019, Wyoming appropriated $7.5 million into an election readiness account (HB 21). The state's $3 million HAVA allocation will also be placed in this account, the majority of which will go toward replacing outdated voting equipment statewide. 

·

In 2019, North Dakota enacted SB 2002, which included a one-time appropriation for voting equipment and electronic poll books statewide. The total amount of $11.2 million included $8.2 million in state funds and $3 million in HAVA funds. 

The opportunity for mail/absentee ballots became a page one story in 2020 due to the Coronavirus Pandemic. Subsequent accusations of voter fraud, compounded by President Trump declaring the 2020 U.S. election voting as rigged and fraudulent, has led to almost 40% of the U.S. Electorate believing the 2020 election was fraudulent.

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On October 23, 2019, the Brennan Center has estimated that the national cost for some of the most critical election security measures to be approximately $ 2.2 Billion dollars over the next five years.

Every state has a vote by mail process right now. Voters may request an Absentee Mail Ballot from their County Board of Elections or a Vote by Mail ballot is sent. In either case, our proprietary registration and tabulation software has an immediate need. In the 2016 U.S. Presidential election, approximately 33 Million ballots were cast by mail making up about 25% of the votes. Most individuals think only of the Presidential election every four years as the Election. In reality, municipal Board of Elections throughout the U.S. are conducting elections annually for such elected positions as; Governor, Mayor, City Council, State Assembly, State Senate, Members of U.S. Congress (House every 2 years, Senate every 6) Civil and Criminal Justices, Sheriffs, School Boards, Village Trustees, etc. In short, most State and local municipal Board of Elections are in the market purchasing software and hardware every year.

In the U.S. there are 3,007 counties, 64 parishes, 19 organized boroughs, 11 census areas, 41 independent cities, and the District of Columbia, all of whom must buy updated Election Machines and Software. Each municipal county individually purchases election voting machines under the guidance of their own State’s Secretary of State.

The United States Government, through the Elections Assistance Commission, certifies election software and hardware for use in U.S. Government Elections. On February 10, 2021 the U.S. Election Assistance Commission (EAC) announced the adoption of the Voluntary Voting System Guidelines (VVSG) 2.0. These guidelines have been formulated to improve cyber security, accessibility and usability requirements in the U.S. voting process.

Election Software Developers and Manufactures may also qualify by meeting individual requirements for individual States in the United States.

GES has begun undertaking the following six step benchmarks to qualify for the updated U.S. certification and is also considering individual State certifications;

Step 1 - Voting System Testing, Testing current developed systems to U.S. Federal 2.0 Standards

Step 2 - Technical Data Package Review; Reviews submitted documents against documentation requirements of outside agencies, published standards, or U.S. specifications

Step 3 - Physical Configuration Audit; Examines the documentation of the system against the actual submitted system

Step 4 - System Integration Testing; Executes tests on all components of a system configured as if the system was deployed

Step 5 - Functional Configuration Audit; Examines submitted test data and conducts additional testing to verify submitted system hardware and software described in the documents submitted to the Elections Assistance Commission and the Department of Homeland Security

Step 6 - Security Testing; Performs vulnerability assessments and penetration analysis to assess system vulnerabilities

Trends and Uncertainties

The Company currently has minimal revenues and operations and is investigating potential businesses and companies for acquisition to create and/or acquire a sustainable business. Our ability to acquire or create a sustainable business may be adversely affected by our current financial conditions, availability of capital and/ or loans, general economic conditions which can be cyclical in nature along with prolonged recessionary periods, and other economic and political situations.  

The Company has generated recurring losses and cash flow deficits from its operations since inception and has had to continually borrow to continue operations. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise additional capital, obtain additional financing and/or generate positive cash flows from operations.  As further described in “Liquidity and Capital Resources”, management believes that it will be successful in obtaining additional financing, from which the proceeds will be primarily used to execute its new operating plans. The Company plans to use its available cash and new financing to develop and execute its new business plan and hopefully create and maintain a self-sustaining business.  However, the Company can give no assurances that it will be successful in achieving its plans or if financing will be available or, if available, on terms acceptable to the Company, or at all.  Should the Company not be successful in obtaining the necessary financing to fund its operations, and ultimately achieve adequate profitability and cash flows from operations, the Company would need to curtail certain or all of its operating activities.

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There are no trends, events or uncertainties that have had or are reasonably expected to have a material impact on the net sales or revenues or income from continuing operations. There are no significant elements of income or loss that do not arise from our continuing operations except for the fair value change on derivative financial instruments and settlement on arbitration.  

The rapid advances in computing and telecommunications technology over the past several decades have brought with them increasingly sophisticated methods of delivering administrating elections. Along with these advances, though, have come risks regarding the integrity and privacy of data, and these risks apply to election companies, falling into the general classification of cybersecurity. While it is not possible for anyone to give an absolute guarantee that data will not be compromised, when applicable, the Company shall utilize third-party service providers to secure the Company’s financial and personal data; the Company believes that third-party service providers provide reasonable assurance that the financial and personal data that they hold are secure.

Liquidity and Capital Resources

As of September 30, 2021, the Company has an accumulated deficit of $29,321,534 and a working capital deficit of $8,194,955. Our ability to continue as a going concern depends upon whether we can ultimately attain profitable operations, generate sufficient cash flow to meet our obligations, and obtain additional financing as needed.

For the nine months ended September 30, 2021, the Company recorded net loss of $636,845. We recorded an amortization of debt discount of $261,329, a change in fair value of derivative liability of $52,746 and a gain on settlement of debt of $509,080. We had a decrease in accounts payable of $28,694 and a decrease in deferred revenue of $123,428. We also had an increase in accrued expenses of $579,406.  As a result, we had net cash used in operating activities of $(404,566) for the nine months ended September 30, 2021.

For the nine months ended September 30, 2021, we received $386,500 as proceeds from the issuance of convertible promissory notes payable and repaid $25,000 of convertible promissory notes resulting in net cash provided by financing activities of $361,500.

For the nine months ended September 30, 2020, the Company recorded a net loss of $1,736,726. We recorded an amortization of debt discount of $303,081, common stock issued for services of $277,721 and  a change in fair value of derivative liability of $24,875. We had a decrease in accounts payable of $12,986, an increase in accrued expenses of $599,401 and an increase in deferred revenue of $229,865. As a result, we had net cash used in operating activities of $314,769 for the nine months ended September 30, 2020.

For the nine months ended September 30, 2020, we paid an acquisition deposit of $5,000.  

For the nine months ended September 30, 2020, we received $392,500 as proceeds from the issuance of convertible promissory notes payable and repaid $62,500 of such convertible notes.  

Management believes that it will be able to continue its operations and further advance its acquisition plans. However, management cannot give assurances that such plans will materialize and be successful in the near term or on terms advantageous to the Company, or at all. Should the Company not be successful in its new business plans or obtain additional financing, the Company would need to curtail certain or all of its operating activities.

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The Company’s continuation as a going concern is dependent upon its ability to ultimately attain profitable operations, generate sufficient cash flow to meet its obligations, and obtain additional financing as may be required. Our auditors for the years ended December 31, 2020 and 2019 have included a “going concern” modification in their auditors’ reports. A “going concern” modification may make it more difficult for us to raise funds when needed. The outcome of this uncertainty cannot presently be determined.

The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. There can be no assurance that management will be successful in implementing its business plan or that the successful implementation of such business plan will actually improve our operating results.

Results of Operations for the Three Months Ended September 30, 2021 Compared to the Three Months Ended September 30, 2020

Revenues for the three months ended September 30, 2021 were $189,728 compared to $136,035 for the three months ended September 30, 2020, an increase of $53,693. The majority of our clients hold elections on a three year cycle. This increase in revenues is due primarily to more elections held during the three month period in 2021 and the result of revenue from new customer.

Salaries and benefits totaled $121,694 for the three months ended September 30, 2021 compared to $117,712 for the three months ended September 30, 2020. This increase is note significant.

Professional fees for the three months ended September 30, 2021 totaled $41,118 compared to $170,854 for the three months ended September 30, 2020, a decrease of $129,736. This decrease is legal and consulting fees.

For the three months ended September 30, 2021, we incurred marketing and advertising expenses of $3,429 compared to the $0 in the three months ended September 30, 2020. We incurred software development expenses of $14,400 in 2021 compared to $46,887 in 2020, we incurred printing costs of $119,906 in 2021 compared to $65,159 in 2020, and we incurred general and administrative expenses of $120,562 in 2021 compared to $48,997 in 2020. The increase in general and administrative expenses was mainly due to an increase in travel costs related to our election services.

Total operating expenses for the three months ended September 30, 2021 were $421,109 compared to $449,609 for the three months ended September 30, 2020, a decrease of $28,500 principally due to reasons discussed above.

Results of Operations for the Nine months Ended September 30, 2021 Compared to the Nine months Ended September 30, 2020

Revenues for the nine months ended September 30, 2021 were $774,989 compared to $476,701 for the nine months ended September 30, 2021 increase of $298,288. The majority of our clients hold elections on a three year cycle. This increase in revenues is due primarily to more elections held during the six month period in 2021 and the result of revenue from new customer.

Salaries and benefits totaled $357,119 for the nine months ended September 30, 2021 compared to $630,858 for the nine months ended September 30, 2020. This decrease was due to stock-based compensation in 2020.  There was no stock-based compensation in 2021.

Professional fees for the nine months ended September 30, 2021 totaled $263,719 compared to $264,426 for the nine months ended September 30, 2020, a decrease of $707. This decrease is not significant.

For the nine months ended September 30, 2021, we incurred marketing and advertising expenses of $3,429 compared to the $2,116 in the nine months ended September 30, 2020. We incurred software development expenses of $36,129 in 2021 compared to $117,554 in 2020, we incurred printing costs of $261,995 in 2021 compared to $190,774 in 2020, and we incurred general and administrative expenses of $319,488 in 2021 compared to $243,561 in 2020.  The increase in general and administrative expenses was mainly due to an increase in travel costs related to our election services.

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Total operating expenses for the nine months ended September 30, 2021 were $1,241,879 compared to $1,449,289 for the nine months ended September 30, 2020, a decrease of $207,410 principally due to reasons discussed above.

Critical Accounting Policies

The Company’s financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America. Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue and expenses. These estimates and assumptions are affected by management's applications of accounting policies. Critical accounting policies for the Company include revenue recognition, valuation of convertible promissory notes and related warrants, stock and stock option compensation, estimates, and derivative financial instruments.

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES, GAHI Acquisition Corp and Tidewater Energy Group, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital. The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.  

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Share-Based Compensation

The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

Recent Accounting Pronouncements

In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.  ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stock. For convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in capital, the embedded conversion features no longer are separated from the host contract.  ASU 2020-06 also removes certain conditions that should be considered in the derivatives scope exception evaluation under Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, and clarify the scope and certain requirements under Subtopic 815-40.  In addition, ASU 2020-06 improves the guidance related to the disclosures and earnings-per-share (EPS) for convertible instruments and contract in entity’s own equity.  ASU 2020-06 is effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Board specified that an entity should adopt the guidance as of the beginning of its annual fiscal year.  The Company is currently evaluation the impact this ASU will have on its consolidated financial statements.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Not Applicable

Item 4.  Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our chief executive officer and chief financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as of September 30, 2021.

We do not have sufficient segregation of duties within accounting functions, which is a basic internal control. Due to our size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible. However, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals.  Based on this evaluation, our chief executive officer and chief financial officer have concluded such controls and procedures to be not effective as of September 30, 2021 to ensure that information required to be disclosed by the issuer in the reports that it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms and to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

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Evaluation of Changes in Internal Control over Financial Reporting

Our chief executive officer and chief financial officer have evaluated changes in our internal controls over financial reporting that occurred during the three months ended September 30, 2021. Based on that evaluation, our chief executive officer and chief financial officer, or those persons performing similar functions, did not identify any change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Important Considerations

The effectiveness of our disclosure controls and procedures and our internal control over financial reporting is subject to various inherent limitations, including cost limitations, judgments used in decision making, assumptions about the likelihood of future events, the soundness of our systems, the possibility of human error, and the risk of fraud. Moreover, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions and the risk that the degree of compliance with policies or procedures may deteriorate over time.

Because of these limitations, there can be no assurance that any system of disclosure controls and procedures or internal control over financial reporting will be successful in preventing all errors or fraud or in making all material information

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PART II - OTHER INFORMATION

Item 1.  Legal Proceedings

The Company may be involved in legal proceedings in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance.

On December 26, 2017, the Company entered into a settlement agreement with a prior attorney with regards to outstanding legal fees owed. Pursuant to this settlement agreement, the Company paid $25,000 on January 5, 2018, and $25,000 on February 5, 2018, and was required to pay an additional $200,000 during 2018. On December 14, 2020, parties amended the settlement agreement to state that the Company shall pay the prior attorney Two Hundred Nineteen Thousand, Five Hundred and Seventy Six Dollars and thirty nine cents ($219,576.39). The amount due shall be paid to the prior attorney in payments of Five Thousand Dollars per month for a period of thirty four (34) months. On January 27, 2020, the Company made a payment of $ 5,000, on April 12, 2020 the Company made a payment of $ 15,000 and on August 6, 2021, the Company made a payment of $5,000.

On October 16, 2020, the Company’s subsidiary, Tidewater Energy Group Corp. was named as a defendant in a lawsuit filed in District Court in and For Tulsa County, State of Oklahoma, CJ-2020-3172. On January 13, 2021 the plaintiffs added the Company to the lawsuit. The plaintiffs are seeking damages, disgorgement and specific performance relief relating to a Purchase and Sale Agreement to purchase all of the membership interests in Foster Energy. The Company has obtained counsel to dispute the charges.  On March 18, 2021, the Company filed a motion to dismiss and brief in support.  The Company asserted that the plaintiffs’ claims are entirely without merit as the Company was not a party to the Purchase and Sale Agreement or the related non-disclosure agreement. Tidewater concurrently filed a motion to dismiss based on legal remedies available to Tidewater. The litigation is ongoing.

Item 1A.  Risk Factors

Not Applicable

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

None.

The above shares were issued in reliance upon the exemption from registration provided by Section 4(a)(2) of the Securities Act of 1933, as amended, for transactions not involving a public offering.

Item 3.  Defaults Upon Senior Securities

Not Applicable

Item 4.  Mine Safety Disclosures

Not Applicable.

Item 5.  Other Information

None.

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Item 6.  Exhibits

The following is a complete list of exhibits filed as part of the Quarterly Report on Form 10-Q, some of which are incorporated herein by reference from the reports, registration statements and other filings of the issuer with the Securities and Exchange Commission, as referenced below:

Exhibit 31* - Certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 32* - Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

101.INS -  XBRL Instance Document

101.SCH - XBRL Taxonomy Extension Schema Document

101.CAL -  XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF - XBRL Taxonomy Extension Definition Linkbase Document

101.LAB - XBRL Taxonomy Extension Label Linkbase Document

101.PRE - XBRL Taxonomy Extension Presentation Linkbase Document

*Filed Herewith

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	GLOBAL ARENA HOLDING, INC.         a Nevada corporation
Date: November 15, 2021	By:	/s/ JOHN MATTHEWS
		John Matthews
		Chief Executive Officer Chief Financial Officer

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EX-31

302 CERTIFICATION

I, John Matthews, certify that:

   1. I have reviewed this quarterly report on Form 10-Q of Global Arena Holding, Inc.;

   2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

   3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

   4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

     a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

     b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

     c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report, our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

     d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

   5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

     a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

     b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.

Date: November 15, 2021

/s/John Matthews

John Matthews

Chief Executive Officer

Chief Financial Officer

EX-32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Global Arena Holding Inc. (the "Company") on Form 10-Q for the period ended September 30, 2021 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, John Matthews, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

    (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

    (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/John Matthews

John Matthews

Chief Executive Officer

Chief Financial Officer

November 15, 2021

XML

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2021	Nov. 12, 2021
Cover [Abstract]
Entity Registrant Name	GLOBAL ARENA HOLDING, INC.
Entity Central Index Key	0001138724
Document Period End Date	Sep. 30, 2021
Document Type	10-Q
Amendment Flag	false
Document Transition Report	false
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-49819
Entity Tax Identification Number	33-0931599
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	208 East 51 Street
Entity Address, Address Line Two	Suite 112
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	646
Local Phone Number	801-5524
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		1,922,857,820
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true

XML

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Current Assets:
Cash and cash equivalents	$ 14,356	$ 57,422
Total current assets	14,356	57,422
Deposits for proposed acquisitions	551,150	551,150
TOTAL ASSETS	565,506	608,572
Current Liabilities:
Accounts payable	239,561	268,255
Accrued expenses	3,160,904	2,769,791
Convertible promissory notes payable, net of debt discount of $201,347 and $111,465	4,141,725	4,498,986
Promissory notes payable	230,000	230,000
Deferred revenue	184,795	308,223
Derivative liability	252,326	399,204
Total current liabilities	8,209,311	8,474,459
STOCKHOLDERS' DEFICIT
Preferred stock, $0.001 par value; 2,000,000 shares authorized; Series B preferred stock; 250,000 shares authorized 49,202 and 49,202 issued and outstanding	49	49
Common stock, $0.001 par value; 1,000,000,000 shares authorized; 1,872,810,065 and 1,712,958,504 shares issued and outstanding	1,872,810	1,712,959
Additional paid-in capital	19,827,912	19,128,836
Accumulated deficit	(29,321,534)	(28,684,689)
Total Global Arena Holdings, Inc. stockholders’ deficit	(7,620,763)	(7,842,845)
Noncontrolling interest	(23,042)	(23,042)
Total stockholders’ deficit	(7,643,805)	(7,865,887)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 565,506	$ 608,572

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CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Debt discount on convertible promissory notes payable	$ 169,309	$ 111,465
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	1,872,810,065	1,712,958,504
Common stock, shares outstanding	1,872,810,065	1,712,958,504
Series B Preferred Stock
Preferred stock, shares authorized	250,000	250,000
Preferred stock, shares issued	49,202	49,202
Preferred stock, shares outstanding	49,202	49,202

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CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenues:
Services	$ 189,728	$ 136,035	$ 774,989	$ 476,701
Operating expenses:
Salaries and benefits	121,694	117,712	357,119	630,858
Marketing and advertising	3,429	0	3,429	2,116
Software development	14,400	46,887	36,129	117,554
Professional fees	41,118	170,854	263,719	264,426
General and administrative	120,562	48,997	319,488	243,561
Printing	119,906	65,159	261,995	190,774
Total operating expenses	421,109	449,609	1,241,879	1,449,289
Loss from operations	(231,381)	(313,574)	(466,890)	(972,588)
Other expenses:
Interest expense and financing costs	(236,665)	(259,810)	(626,289)	(739,263)
Change in fair value of derivative liability	149,528	635,185	(52,746)	(24,875)
Gain on settlement of debt	0	0	509,080	0
Total other expenses	(87,137)	375,375	(169,955)	(764,138)
Income (loss) before provision for taxes	(318,518)	61,801	(636,845)	(1,736,726)
Provision for income taxes	0	0	0	0
Net loss	(318,518)	61,801	(636,845)	(1,736,726)
Net loss attributed to noncontrolling interest	0	0	0	(23,042)
Net loss attributed to Global Arena Holding, Inc.	$ (318,518)	$ 61,801	$ (636,845)	$ (1,713,684)
Weighted average shares outstanding - basic and diluted (in shares)	1,859,839,558	1,475,980,568	1,823,392,071	1,264,584,756
Earnings (loss) per share - basic (in dollars per share)	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Earnings (loss) per share - diluted (in dollars per share)	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)

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CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Series B Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total Global Stockholders' Deficit	Noncontrolling Interest	Total
Balance preferred stock, shares at Dec. 31, 2019	60,000
Balance common stock, shares at Dec. 31, 2019		985,539,957
Balance at Dec. 31, 2019	$ 60	$ 985,540	$ 18,524,842	$ (26,961,606)	$ (7,451,164)	$ 0	$ (7,451,164)
Issuance of common stock for convertible debt and accrued interest, shares		103,447,553
Issuance of common stock for convertible debt and accrued interest, value		$ 103,448	18,752		122,200		122,200
Fair value of stock options issued for Series B Preferred Stock, shares	(10,798)	36,519,609
Fair value of stock options issued for Series B Preferred Stock, value	$ (11)	$ 36,519	(36,508)		0		0
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			145,481		145,481		145,481
Net loss				(452,307)	(452,307)	(23,042)	(475,349)
Balance preferred stock , shares at Mar. 31, 2020	49,202
Balance common stock, shares at Mar. 31, 2020		1,125,507,119
Balance at Mar. 31, 2020	$ 49	$ 1,125,507	18,652,567	(27,413,913)	(7,635,790)	(23,042)	(7,658,832)
Balance preferred stock, shares at Dec. 31, 2019	60,000
Balance common stock, shares at Dec. 31, 2019		985,539,957
Balance at Dec. 31, 2019	$ 60	$ 985,540	18,524,842	(26,961,606)	(7,451,164)	0	(7,451,164)
Issuance of common stock for services, shares		163,365,384
Issuance of common stock for services		$ 277,721
Net loss							(1,736,726)
Balance preferred stock , shares at Sep. 30, 2020	49,202
Balance common stock, shares at Sep. 30, 2020		1,528,398,504
Balance at Sep. 30, 2020	$ 49	$ 1,528,399	19,006,629	(28,675,290)	(8,140,213)	(23,042)	(8,163,255)
Balance preferred stock, shares at Mar. 31, 2020	49,202
Balance common stock, shares at Mar. 31, 2020		1,125,507,119
Balance at Mar. 31, 2020	$ 49	$ 1,125,507	18,652,567	(27,413,913)	(7,635,790)	(23,042)	(7,658,832)
Issuance of common stock for convertible debt and accrued interest, shares		766,666,666
Issuance of common stock for convertible debt and accrued interest, value		$ 76,667	40,333		117,000		117,000
Issuance of common stock for services, shares		163,365,384
Issuance of common stock for services		$ 163,365	114,356		277,721		277,721
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			21,944		21,944		21,944
Net loss				(1,323,178)	(1,323,178)		(1,323,178)
Balance preferred stock , shares at Jun. 30, 2020	49,202
Balance common stock, shares at Jun. 30, 2020		1,365,539,169
Balance at Jun. 30, 2020	$ 49	$ 1,365,539	18,829,200	(28,737,091)	(8,542,303)	(23,042)	(8,565,345)
Issuance of common stock for convertible debt and accrued interest, shares		162,859,335
Issuance of common stock for convertible debt and accrued interest, value		$ 162,860	81,220		244,080		244,080
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			96,209		96,209		96,209
Net loss				61,801	61,801	0	61,801
Balance preferred stock , shares at Sep. 30, 2020	49,202
Balance common stock, shares at Sep. 30, 2020		1,528,398,504
Balance at Sep. 30, 2020	$ 49	$ 1,528,399	19,006,629	(28,675,290)	(8,140,213)	(23,042)	$ (8,163,255)
Balance preferred stock, shares at Dec. 31, 2020	49,202
Balance common stock, shares at Dec. 31, 2020		1,712,958,504					1,712,958,504
Balance at Dec. 31, 2020	$ 49	$ 1,712,959	19,128,836	(28,684,689)	(7,842,845)	(23,042)	$ (7,865,887)
Issuance of common stock for convertible debt and accrued interest, shares		69,746,667
Issuance of common stock for convertible debt and accrued interest, value		$ 69,746	12,758		82,504		82,504
Issuance of common stock for debt settlement shares		75,000,000
Issuance of common stock for debt settlement value		$ 75,000	412,500		487,500		487,500
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			212,584		212,584		212,584
Net loss				(215,939)	(215,939)	0	(215,939)
Balance preferred stock , shares at Mar. 31, 2021	49,202
Balance common stock, shares at Mar. 31, 2021		1,857,705,171
Balance at Mar. 31, 2021	$ 49	$ 1,857,705	19,766,678	(28,900,628)	(7,276,196)	(23,042)	$ (7,299,238)
Balance preferred stock, shares at Dec. 31, 2020	49,202
Balance common stock, shares at Dec. 31, 2020		1,712,958,504					1,712,958,504
Balance at Dec. 31, 2020	$ 49	$ 1,712,959	19,128,836	(28,684,689)	(7,842,845)	(23,042)	$ (7,865,887)
Cashless exercise of warrants ( shares)							15,104,894
Cashless exercise of warrants							$ 24,545,454
Net loss							$ (636,845)
Balance preferred stock , shares at Sep. 30, 2021	49,202
Balance common stock, shares at Sep. 30, 2021		1,872,810,065					1,872,810,065
Balance at Sep. 30, 2021	$ 49	$ 1,872,810	19,827,912	29,321,534	(7,620,763)	(23,042)	$ (7,643,805)
Balance preferred stock, shares at Mar. 31, 2021	49,202
Balance common stock, shares at Mar. 31, 2021		1,857,705,171
Balance at Mar. 31, 2021	$ 49	$ 1,857,705	19,766,678	(28,900,628)	(7,276,196)	(23,042)	(7,299,238)
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			6,003		6,003		6,003
Net loss				(102,388)	(102,388)		(102,388)
Balance preferred stock , shares at Jun. 30, 2021	49,202
Balance common stock, shares at Jun. 30, 2021		1,857,705,171
Balance at Jun. 30, 2021	$ 49	$ 1,857,705	19,772,681	(29,003,016)	(7,372,581)	(23,042)	(7,395,623)
Allocated value of warrants and beneficial conversion feature related to issuance of convertible debt			70,336		70,336		70,336
Cashless exercise of warrants ( shares)		15,104,894
Cashless exercise of warrants		$ 15,105	(15,105)				0
Net loss				(318,518)	(318,518)		$ (318,518)
Balance preferred stock , shares at Sep. 30, 2021	49,202
Balance common stock, shares at Sep. 30, 2021		1,872,810,065					1,872,810,065
Balance at Sep. 30, 2021	$ 49	$ 1,872,810	$ 19,827,912	$ 29,321,534	$ (7,620,763)	$ (23,042)	$ (7,643,805)

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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
OPERATING ACTIVITIES:
Net loss	$ (636,845)	$ (1,736,726)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	261,329	303,081
Change in fair value of derivative liability	52,746	24,875
Gain on settlement of debt	(509,080)	0
Common stock issued for services	0	277,721
Change in assets and liabilities:
Deferred revenue	(123,428)	229,865
Accounts payable	(28,694)	(12,986)
Accrued expenses	579,406	599,401
Net cash used in operating activities	(404,566)	(314,769)
INVESTING ACTIVITIES:
Payment of deposit for acquisition	0	(5,000)
Net cash used in investing activities	0	(5,000)
FINANCING ACTIVITIES:
Proceeds from convertible promissory notes payable	386,500	392,500
Repayment of convertible promissory notes payable	(25,000)	(62,500)
Net cash used in financing activities	361,500	330,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(43,066)	10,231
CASH AND CASH EQUIVALENTS, BEGINNING BALANCE	57,422	17,502
CASH AND CASH EQUIVALENTS, ENDING BALANCE	14,356	27,733
CASH PAID FOR:
Interest	0	10,100
Income taxes	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Allocated value of warrants and beneficial conversion features related to debt	218,587	263,634
Debt converted to common stock	$ 82,504	$ 483,280

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ORGANIZATION

9 Months Ended

Sep. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION

NOTE 1 - ORGANIZATION

Organization and Business

Global Arena Holding, Inc. (formerly, “Global Arena Holding Subsidiary Corp.”) (“GAHI”), was formed in February 2009, in the state of Delaware. GAHI and its subsidiaries (the “Company”) was previously a financial services firm and currently is focusing on the following businesses through these subsidiaries:

On February 25, 2015, Global Election Services, Inc. (GES) formed on February 25, 2015, provides comprehensive technology-enabled paper absentee/mail ballot and internet election services to organizations such as craft and trade organizations, labor unions, political parties, co-operatives and housing organizations, associations and professional societies, universities, and political organizations.

GES has developed proprietary election software for a data storage and retrieval registration system to determine voter eligibility and prevent duplicate votes with In-Person digital signature capture, as well as proprietary election software for scanning/tabulation utilizing advanced OMR/OCR/Barcode imaging software featuring de-skewing, de-speckling and image correction. This system provides three types of audit capabilities. The hardware includes high speed optical scanners that are hard lined to a computer with all Wi-Fi disabled so the entire tabulation utilizing process occurs offline, eliminating the opportunity for hacking. GES is also working with multiple vendors and has made investments in companies that are developing Blockchain Technology for a data storage and retrieval registration system, tabulation of paper Absentee/Mail Ballots; and internet voting.

The Company has also signed a letter of Intent to acquire the assets of Election Services Solutions including all clients, contracts and employment contracts. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On May 20, 2015 the Company incorporated a new wholly owned entity in the State of Delaware called “GAHI Acquisition Corp.” This entity was incorporated at the time to be the merger subsidiary for the acquisition of Blockchain Technologies Corp. (BTC) and other software system development.

On May 20, 2015 the Company entered into an agreement and plan of merger with BTC. Under this agreement, BTC would have merged with GAHI Acquisition, and GAHI Acquisition, would have been the surviving corporation. As consideration for the merger, the Company was to reserve a number of shares equal to 1/3 the total issued and outstanding of the Company to be issued to BTC shareholders at closing. On October 20, 2015, the parties agreed to extend the closing date of the merger to December 15, 2015. This agreement expired on December 15, 2015.

Concurrently, on October 20, 2015, the Company paid $125,000 in cash to BTC and issued to Nikolaos Spanos 1,377,398 of its common shares and 1,993,911 warrants to purchase its common shares at the exercise price of $.10 per common share with an exercise period of three years. The warrants have expired. The common shares and warrants were issued for the purchase of 1,000,000 common shares of BTC. Said common shares of BTC represented ten percent (10%) of the outstanding equity in BTC on October 20, 2015. The securities issued by the Company were issued pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act of 1933. There has been no further activity in GAHI Acquisition Corp.

On March 28, 2017 the United States Patent Office issued patents to BTC covering Election Intellectual Property, US Patent #9,608,829, Issued March 28, 2017. As an equity shareholder in BTC only, GAHC and GES have not used the BTC US Patent. Any use of the patent would require a new negotiation, and new contract with BTC.

The Company has determined that the initial investment of Blockchain Technologies Corp. will be written off. The Company’s Board of Directors cancelled all transactions previously proposed but never acted on concerning GAHI Acquisition. GAHI Acquisition will remain a subsidiary for the exclusive use of any future transactions involving Blockchain Technologies Corporation.

The Company, GAHI, and GES do not trade crypto currency, nor participate in Initial Coin Offerings.

On June 15, 2019, GES entered into a Term Sheet to create a joint venture with TrueVote, Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. The Company is currently renegotiating this contract. Under the terms of the current agreement, GES will invest $50,000 into a 24 Month Debenture and issue a three year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive three million (3,000,000) common shares of TrueVote, representing 30% of TrueVote Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive three 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company, on December 17, 2019 paid $40,000 to True Vote. Company will pay an additional $10,000 and a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1^st quarter of 2021. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On November 19, 2019, the Company incorporated a new wholly owned entity in the State of Delaware called Tidewater Energy Group Inc. The Board of Directors appointed John S. Matthews and Jason Old as Board members. The Company was formed to explore opportunities in the oil, gas, mineral and energy business. Tidewater Energy Group Inc. has 40,000,000 common shares authorized, par value $0.001. There are currently 10,000,000 common shares issued and outstanding of which the Company holds 5,100,000 common shares (51%). The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses in January 2020.

Basis of Presentation

The unaudited condensed consolidated financial statements have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission. The information furnished herein reflects all adjustments (consisting of normal recurring accruals and adjustments) which are, in the opinion of management, necessary to fairly present the financial condition of the Company and its operating results for the respective periods. The condensed consolidated balance sheet at December 31, 2020 has been derived from the Company's audited consolidated financial statements. Certain information and footnote disclosures normally present in annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020, filed with the Securities and Exchange Commission. The results for the nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the full year ending December 31, 2021.

Going Concern

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates the continuation of the Company as a going concern. The Company has generated recurring losses from operations and cash flow deficits from its operations since inception and has had to continually borrow to continue operating. In addition, certain of the Company’s debt is in default as of September 30, 2021. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise additional capital, obtain additional financing and/or acquire or develop a business that generates sufficient positive cash flows from operations. The Company continues to raise funds from the issuance of additional convertible promissory note. Management is hopeful that with their ability to raise additional funds that the Company should be able to continue as a going concern.

The accompanying consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event the Company cannot continue as a going concern.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES, GAHI Acquisition Corp and Tidewater Energy Group, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.

Noncontrolling Interest

The Company follows ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.

The net income (loss) attributed to the NCI is separately designated in the accompanying condensed consolidated statements of operations and comprehensive loss.

Basic and Diluted Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the ASC 260-10, Earnings Per Share. Basic earnings-per-share is based upon the weighted average number of common shares outstanding. Diluted earnings-per-share is based on the assumption that all dilutive convertible notes, stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive.

	September 30,
		2021	2020
Options		15,000,000	48,000,000
Warrants		498,959,897	520,450,370
Convertible notes		1,298,998,907	1,014,134,715
Total		1,812,958,804	1,582,585,085

Management Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates reflected in the consolidated financial statements include, but are not limited to, share-based compensation, and assumptions used in valuing derivative liabilities. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all demand and time deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital. The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives pursuant to ASC 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

Share-Based Compensation

The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based  compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date in the principal or most advantageous market for that asset or liability.  The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

Fair Value Measurements

The Company applies the provisions of ASC 820-10, Fair Value Measurements and Disclosures. ASC 820-10 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows:

• Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

• Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

• Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Cash, accounts payable and accrued expenses and deferred revenue – The carrying amounts reported in the consolidated balance sheets for these items are a reasonable estimate of fair value due to their short term nature.

Promissory notes payable and convertible promissory notes payable – Promissory notes payable and convertible promissory notes payable are recorded at amortized cost.  The carrying amount approximates their fair value.

The Company uses Level 2 inputs for its valuation methodology for the beneficial conversion feature and warrant derivative liabilities as their fair values were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.

The following table presents the Company’s assets and liabilities required to be reflected within the fair value hierarchy as of September 30, 2021 and December 31, 2020.

		Fair Value		Fair Value Measurements at
		As of		September 30, 2021
Description		September 30, 2021		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	252,326	$	-	$	252,326	$	-
Total	$	252,326	$	-	$	252,326	$	-

		Fair Value		Fair Value Measurements at
		As of		December 31, 2020
Description		December 31, 2020		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	399,204	$	-	$	399,204	$	-
Total	$	399,204	$	-	$	399,204	$	-

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.  ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stock. For convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in capital, the embedded conversion features no longer are separated from the host contract.  ASU 2020-06 also removes certain conditions that should be considered in the derivatives scope exception evaluation under Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, and clarify the scope and certain requirements under Subtopic 815-40.  In addition, ASU 2020-06 improves the guidance related to the disclosures and earnings-per-share (EPS) for convertible instruments and contract in entity’s own equity.  ASU 2020-06 is effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Board specified that an entity should adopt the guidance as of the beginning of its annual fiscal year.  The Company is currently evaluation the impact this ASU will have on its consolidated financial statements.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

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ACQUISITION DEPOSITS

9 Months Ended

Sep. 30, 2021

Business Combinations Abstract

ACQUISITION DEPOSITS

NOTE 3– ACQUISITION DEPOSITS

On May 10, 2019, the Company entered into an asset purchase agreement with Election Services Solutions, LLC (the “APA”). Under the APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC. The Company will pay $550,000, and issue 20,000,000 common shares to purchase these assets under this APA. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On June 15, 2019, GES entered into a Term Sheet to create a joint venture with TrueVote, Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. The Company is currently renegotiating this contract. Under the terms of the current agreement, GES will invest $50,000 into a 24 Month Debenture and issue a three year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive three million (3,000,000) common shares of TrueVote, representing 30% of TrueVote Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive three 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company, on December 17, 2019 paid $40,000 to True Vote. Company will pay an additional $10,000 and a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1st quarter of 2021. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable.

Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company on December 17, 2019 paid $40,000 to True Vote. The Company will pay an additional $10,000 and a 3 year warrant exercisable at $0.01 for 4,500,000 common shares of the Company. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On November 19, 2019, the Company incorporated a new wholly owned entity in the State of Delaware called Tidewater Energy Group Inc. The Board of Directors appointed John S. Matthews and Jason Old as Board members. The Company was formed to explore opportunities in the oil, gas, mineral and energy business. Tidewater Energy Group Inc. has 40,000,000 common shares authorized; par value $0.001. There are currently 10,000,000 common shares issued and outstanding of which the Company holds 5,100,000 common shares (51%). The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses in January 2020.

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ACCRUED EXPENSES

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

ACCRUED EXPENSES

NOTE 4– ACCRUED EXPENSES

Accrued expenses at September 30, 2021 and December 31, 2020 consisted of the following:

		September 30,		December 31,
		2021		2020
Accrued interest	$	2,268,801	$	2,117,134
Accrued compensation		830,363		615,919
Other accrued expenses		61,740		36,738
	$	3,160,904	$	2,769,791

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PROMISSORY NOTES PAYABLE

9 Months Ended

Sep. 30, 2021

Debt Disclosure [Abstract]

PROMISSORY NOTES PAYABLE

NOTE 5 - PROMISSORY NOTES PAYABLE

In March 2014, the Company issued two promissory notes for a total of $230,000. The interest rate is the short-term applicable federal rate as determined by the Internal Revenue Service for the calendar month plus 10%. These two promissory notes are due on December 31, 2021, as amended. The outstanding balance was $230,000 and $230,000 as of September 30, 2021 and December 31, 2020, respectively.

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CONVERTIBLE PROMISSORY NOTES PAYABLE

9 Months Ended

Sep. 30, 2021

Debt Disclosure [Abstract]

CONVERTIBLE PROMISSORY NOTES PAYABLE

NOTE 6 - CONVERTIBLE PROMISSORY NOTES PAYABLE

Convertible promissory notes payable at September 30, 2021 and December 31, 2020 consist of the following:

		September 30,			December 31,
		2021			2020
Convertible promissory notes with interest rates ranging from 10% to 12% per annum, convertible into common shares at a fixed price ranging from $0.001 to $0.03 per share. Maturity dates through August 2022, as amended. ($197,500 in default)	$	3,012,250		$	3,222,400
Convertible promissory notes with interest rates ranging from 10% to 12% per annum, convertible into common shares at prices equal to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of June 30, 2021 the conversion price would be $0.001 per share). Maturity dates through December 31, 2021, as amended. (25,000 in default)		200,784			408,551
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES. The maturity dates through December 31, 2021, as amended. ($285,500 in default)		1,098,000			979,500
Total convertible promissory notes payable		4,311,034			4,610,451
Unamortized debt discount		(169,309	)		(111,465	)
Convertible promissory notes payable, net discount		4,141,725			4,498,986
Less current portion		(4,141,725	)		(4,498,986	)
Long-term portion	$	-		$	-

A rollforward of the convertible promissory notes payable from December 31, 2020 to September 30, 2021 is below:

Convertible promissory notes payable, December 31, 2020	$	4,498,986
Issued for cash		386,500
Issued for original issue discount		30,250
Repayment for cash		(25,000	)
Conversion to common stock		(68,400	)
Issuance of common stock for debt settlement		(622,767	)
Debt discount related to new convertible promissory notes		(319,173	)
Amortization of debt discounts		261,329
Convertible promissory notes payable, September 30, 2021	$	4,141,725

On March 15, 2021, the Company entered into a note settlement agreement with an investor whereby the investor agreed to settle certain convertible notes and accrued interest for the payment of $25,000 and 75,000,000 shares of the Company’s common stock. The Company recognized a gain on settlement of debt of $509,080 as a result of this transactions.

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DERIVATIVE FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

DERIVATIVE FINANCIAL INSTRUMENTS

NOTE 7 - DERIVATIVE FINANCIAL INSTRUMENTS

Certain of the Company’s convertible promissory notes payable are convertible into shares of the Company’s common stock at a percentage of the market price on the date of conversion. The Company has determined that the variable conversion rate is an embedded derivative instrument. The Company uses the Black-Scholes valuation method to value the derivative instruments at inception and on subsequent valuation dates. Weighted average assumptions used to estimate fair values are as follows:

		September 30,			December 31,
		2021			2020
Risk-free interest rate		0.10	%		0.10	%
Expected life of the options (Years)		0.01			0.01
Expected volatility		157	%		189	%
Expected dividend yield		0	%		0	%
Fair Value	$	252,326		$	399,204

A rollfoward of the derivative liability from December 31, 2020 to September 30, 2021 is below:

Derivative liabilities, December 31, 2020	$	399,204
Relieved with debt settlement agreement		(199,624	)
Change in fair value of derivative liabilities		52,746
Derivative liabilities, September 30, 2021	$	252,326

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STOCKHOLDERS' DEFICIT

9 Months Ended

Sep. 30, 2021

Equity [Abstract]

STOCKHOLDERS' DEFICIT

NOTE 8 - STOCKHOLDERS’ DEFICIT

Series B Preferred Stock

Pursuant to the Company’s Certificate of Incorporation, the Company has authorized 2,000,000 shares of $0.001 par value Preferred Stock.  The Company has designated 250,000 of the 2,000,000 shares as Series B Preferred Stock. The Series B Preferred Stock dividend is cumulative and accruing at the rate of ten percent (10%) per annum. The dividend shall be paid in common stock of the Company at the current market price. No dividend may be paid on common shares so long as the Series B Preferred Stock dividend is outstanding. Each Series B preferred share, valued at $10 per Series B preferred share, shall be convertible into a number of common shares at the previous average of the five Trading day closing price as reported by OTC Pink, equal to a value of $11.5. The conversion right is only available when the common shares are trading at above $.006. At any time prior to the second anniversary of issuance, the Company may redeem, in whole or in part, the Series B Preferred Stock at an amount equal to 115% of purchase price on not less than thirty (30) days nor more than sixty (60) days’ written notice.

During the year ended December 31, 2017, the Company sold 90,000 shares of Series B Preferred Stock for cash proceeds of $900,000.  During the year ended December 31, 2018, 30,000 of these preferred shares were converted into 30,743,885 shares of common stock.  During the year ended December 31, 2020, 10,798 of these preferred shares were converted into 36,519,609 shares of common stock.

Common Stock

On April 28, 2016, the stockholders approved an amendment to the Company’s articles of incorporation to increase the number of authorized common shares from 100,000,000 to 1,000,000,000. In addition, the stockholders also approved an amendment to the Company’s Stock Awards Plan, originally filed June 27, 2011, which will increase the number of shares authorized to be issued under the Plan from 3,000,000 shares to 7,460,000 shares.

On October 11, 2019, the Company’s shareholders approved an increase of the Company’s authorized shares to Two Billion (2,000,000,000) Common Shares. 

During the nine months ended September 30, 2021, the Company issued 69,745,667 shares of common stock for convertible notes of $68,400 and accrued interest of $14,104 and issued 75,000,000 shares of common stock in connection with a note settlement agreement valued at $487,500.  The shares were valued based on the market price on the grant date.  In addition, the Company issued 15,104,894 for the cashless exercise of 24,545,454 warrants.

During the nine months ended September 30, 2020, the Company issued 342,973,554 shares of common stock for convertible notes of $453,000 and accrued interest of $30,280 and issued 163,365,384 shares of common stock for services rendered valued at $277,721.  The shares were valued based on the market price on the grant date.  

Option Activity

A summary of the option activity is presented below:

				Weighted
			Weighted	Average
			Average	Remaining	Aggregate
	Number of		Exercise	Contractual	Intrinsic
	Options		Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2020	48,000,000		0.03	1.79	-
Granted	-
Exercised	-
Forfeited/Canceled	(33,000,000	)	0.02
Outstanding, September 30, 2021	15,000,000		0.02	1.19	-
Exercisable, September 30, 2021	15,000,000		0.02	1.19	-

The exercise price for options outstanding at September 30, 2021 is as follows:

Outstanding and Exercisable
Number of		Exercise
Options		Price
15,000,000	$	0.02
15,000,000

Warrant Activity

A summary of warrant activity is presented below:

				Weighted
			Weighted	Average
			Average	Remaining	Aggregate
	Number of		Exercise	Contractual	Intrinsic
	Warrants		Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2020	534,758,706		0.009	1.80	32,015
Granted	58,354,978		0.005
Exercised	(24,545,454	)	0.005
Forfeited/Canceled	(69,608,333	)	0.010
Outstanding, September 30, 2021	498,959,897		0.008	1.34	114,802
Exercisable, September 30, 2021	498,959,897		0.008	1.34	114,802

The exercise price for warrants outstanding at September 30, 2021 is as follows:

Outstanding and Exercisable
Number of		Exercise
Warrants		Price
18,500,000	$	0.00100
15,000,000		0.00176
11,111,111		0.00180
76,923,000		0.00190
154,423,000		0.00200
37,500,000		0.00300
25,000,000		0.00400
79,200,000		0.00500
21,308,336		0.00600
7,142,857		0.00700
52,694,593		0.05000
157,000		0.25000
498,959,897

During the nine months ended September 30, 2021, the Company issued a total of 58,354,978 warrants in connection with a new convertible promissory note payable. The fair values of the warrants were determined using the Black-Scholes option pricing model with the following assumptions:

•    Expected life of 2.00-5.00 years

•    Volatility of 160-218%;

•    Dividend yield of 0%;

•    Risk free interest rate of 0.15% - 0.89%

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COMMITMENTS AND CONTINGENCIES

9 Months Ended

Sep. 30, 2021

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 9 - COMMITMENTS AND CONTINGENCIES

The Company may be involved in legal proceedings in the ordinary course of business. Such matters are subject to many uncertainties, and outcomes are not predictable with assurance.

On December 26, 2017, the Company entered into a settlement agreement with a prior attorney with regards to outstanding legal fees owed. Pursuant to this settlement agreement, the Company paid $25,000 on January 5, 2018, and $25,000 on February 5, 2018, and was required to pay an additional $200,000 during 2018.. On December 14, 2020, parties amended the settlement agreement to state that the Company shall pay the prior attorney Two Hundred Nineteen Thousand, Five Hundred and Seventy-Six Dollars and thirty nine cents ($219,576.39). The amount due shall be paid to the prior attorney in payments of Five Thousand Dollars per month for a period of thirty four (34) months. On January 27, 2020 the Company made a payment of $ 5,000, on April 12, 2020 the Company made a payment of $15,000 and on August 6, 2021, the Company made a payment of $5,000.

On October 16, 2020, the Company’s subsidiary, Tidewater Energy Group Corp. was named as a defendant in a lawsuit filed in District Court in and For Tulsa County, State of Oklahoma, CJ-2020-3172. On January 13, 2021 the plaintiffs added the Company to the lawsuit. The plaintiffs are seeking damages, disgorgement and specific performance relief relating to a Purchase and Sale Agreement to purchase all of the membership interests in Foster Energy. The Company has obtained counsel to dispute the charges.  On March 18, 2021, the Company filed a motion to dismiss and brief in support.  The Company asserted that the plaintiffs’ claims are entirely without merit as the Company was not a party to the Purchase and Sale Agreement or the related non-disclosure agreement. Tidewater concurrently filed a motion to dismiss based on legal remedies available to Tidewater. The litigation is ongoing

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AGREEMENTS

9 Months Ended

Sep. 30, 2021

Agreements Disclosure [Abstract]

AGREEMENTS

NOTE 10– AGREEMENTS

On May 10, 2019, the Company entered into an asset purchase agreement with Election Services Solutions, LLC (the “APA”). Under the APA, the Company will purchase 100% of the assets of Election Services Solutions, LLC. The Company will pay $550,000, of which $511,150 has already been paid, and issue 20,000,000 common shares to purchase these assets under this APA. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

On May 13, 2019, the Company entered into a joint venture agreement with Voting Portals, LLC (VP), a Florida limited liability company. Pursuant to this agreement, the joint venture will be making use of the VP online e-voting web portal solutions and proprietary e-voting software programs to service and fulfill GES’s clients’ online elections and other e-voting events pursuant to the terms of the agreement, as well as any other ventures and relationships agreed to pursuant to the goals of the agreement. The Agreement was amended and as part of this agreement, the Company will be issuing 10,000,000 common shares to VP for services rendered. VP will own 100% of the rights to the software, while GES will be responsible for all administrative and other election procedures. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

Management intends to enter into a master services agreement with HCAS Technologies (the “MSA”). Under the MSA, the Company will be acquiring information technology services and management from HCAS Technologies, as well as hiring Mr. Magdiel Rodriguez to act as Chief Information Officer. Magdiel Rodriguez has over 25 years’ experience in the areas of Information Security, Enterprise Risk Management and Compliance, Information Technology and Operations including 21 years with Visa Inc. where he performed as Senior Business Leader of Information Security. Magdiel has extensive experience in a broad range of areas related to Information Security, Network Engineering, and Enterprise Governance, Risk and Compliance and Payment networks within the financial industry. As such, the increase in authorized capital stock is necessary to ensure that enough common shares are available to issue under these agreements.  Pursuant to an Amended MSA signed on May 13, 2019, the Company will issue a total of 30,000,000 warrants to purchase the Company’s common shares at a price of $0.005 as consideration for the services of HCAS and Mr. Rodriquez. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

Working Relationship with Blockchain Valley Ventures

On June 19, 2019, GES Inc. signed an engagement letter with Blockchain Valley Ventures (“BVV”) of Zug Switzerland. Under the terms of the agreement, GES will pay BVV 50,000 Swiss Francs (CHF) and BVV will serve as an advisor in connection with a Voter Registration, Voter Authentication, and Voter Eligibility using a Blockchain Platform primarily covering the following matters:

•     Development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies such as Phoenix Systems AG, Securosys AG and others as well as any subject matter expert to be invited by Global Election Services Inc.

•     Development of a high-level technology solution architecture and its requirements for the blockchain based voting registration platform with inputs from third party blockchain technology.

•     Documentation of the results of a) and b) in order to provide the basis of the technical development of the platform.

•    Development of an implementation recommendation with respect to Voting on the Blockchain Platform.

•    Legal facilitation with respect to outside tax and legal advisors in connection with compliance with local and international regulation.

•    Project Management during the engagement.

This will be delivered as a Working Paper discussing a high-level envisaged Blockchain platform, including a foundational flowchart, and implementation recommendation; BVV is a Crypto Valley, Switzerland based venture capital firm who consists of highly successful entrepreneurs, finance experts, blockchain technology experts and ICO experienced analysts and consultants. The documents created will be used by GES, to create a Minimal Viable Product. This Product, along with GES licensing rights on GES existing Registration and Tabulation Software will be owned by GES. On June 27, 2019 BVV and GES signed and amended agreement calling for a $25,000 CHF Payment for the development and facilitation of an extended workshop with relevant and best in class third party blockchain technology companies, and a $ 25,000 CHF payment upon completion of the engagement. GES made payments of $25,000 CHF payment, and received the working paper.

GES Investment in TrueVote Inc.

On June 15, 2019, GES entered into a Term Sheet to create a joint venture with TrueVote, Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. The Company is currently renegotiating this contract. Under the terms of the current agreement, GES will invest $50,000 into a 24 Month Debenture and issue a three year warrant exercisable at $0.01 for 4,500,000 common shares of Global Arena Holding Inc., (“GAHC”). GAHC will receive three million (3,000,000) common shares of TrueVote, representing 30% of TrueVote Inc. TrueVote, Inc. is building a comprehensive end-to-end, de-centralized, completely digital voting system. This will be based on traditional, proven database methodologies, and layered with a "checksum" that's posted on the Blockchain, proving all data is immutable and unalterable. This design will ensure that every vote is transparently counted and verifiable. Upon the closing of the agreement, GES will have invested $50,000 into a 24 Month Debenture and will have issued a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, and the Company will receive three 3,000,000 common shares of TrueVote Inc. as part of the joint venture between the companies. The Company, on December 17, 2019 paid $40,000 to True Vote. Company will pay an additional $10,000 and a three year warrant exercisable at $0.01 for 4,500,000 common shares of the Company, in the 1^st quarter of 2021. The closing of this transaction will occur upon the approval of certain corporate actions at the 2021 annual meeting.

The TrueVote Voting System will be based on traditional, proven database methodologies and layered with a “checksum” that is posted on the blockchain, proving all data is immutable and unalterable.

True Vote is directed by Brett Morrison recently the Director of Enterprise Information Systems at SpaceX. Brett was as an e-commerce pioneer, getting brands online and creating a new channel for sales at the beginning of the e-commerce boom. Brett co-founded Onestop Internet in 2003 out of his garage and built the original e-commerce and warehouse management software that started the company. Throughout his time as Chief Technology Officer and Chief Innovation Officer at Onestop, he oversaw and managed its growth and architected and helped build the new Onestop 2.0 platform. Prior to Onestop, Brett co-founded one of the first photo sharing companies on the Internet, ememories.com, which was sold to PhotoWorks, one of the largest photo processing companies in the U.S. True Vote is also directed by Ped Hasid who graduated UCLA with Magna Cum Laude Honors in 2007. Ped later went on to cofound Block26, a venture vehicle for the DLT space established in 2014, leading the technology and investment strategy for the firm. Block26 to date has financed and incubated innovative projects that aim to enhance consumer adoption of DLT technology.

2) Tidewater Energy Group Inc.

On November 19, 2019, the Company incorporated a new wholly owned entity in the State of Delaware called Tidewater Energy Group Inc. The Board of Directors appointed John S. Matthews and Jason Old as Board members.

The Company was formed to explore opportunities in the oil, gas, mineral and energy business.  Tidewater Energy Group Inc. has 40,000,000 common shares authorized; par value $0.001. There are currently 10,000,000 common shares issued and outstanding of which the Company holds 5,100,000 common shares (51%).  The Company invested $50,000 into Tidewater Energy Group Inc. for general capital and administrative expenses in January 2020.

3) GAHI Acquisition Corp.

On June 7, 2019, the Company’s second subsidiary, GAHI Acquisition Corp. (GAHI) was authorized by the Company’s Board of Directors to infuse an initial deposit of $50,000 into the subsidiary for general capital and administrative expenses. GAHI Acquisition will be repurposed in order to explore potential new business ventures in an effort to increase shareholder value. The Company will cause GAHI Acquisition to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. The Company added Mr. Jason N. Old to the GAHI Acquisition Board as a Director. On November 28, 2019 the Company’s Board of Directors authorized the termination of the transaction previously authorized to infuse an initial deposit of $50,000 into GAHI Acquisition for general capital and administrative expenses and have GAHI Acquisition repurposed in order to explore opportunities in the energy and minerals business, which may provide investment opportunities, including the possibility of providing blockchain technology software to energy and mineral companies. GAHI Acquisition will remain a 100% subsidiary of the Company and will focus on Blockchain related companies for investments and acquisition.

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SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2021

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 11– SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the date the financials were issued.

Subsequent to September 30, 2021, the Company has issued a convertible note for $140,000 and issued 50,047,755 shares of common stock for the conversion of a convertible note.

On November 5, 2021 the Company filed a Certificate of Amendment to its Articles of Incorporation with the State of Delaware. The amendment increased the authorized shares of Common Stock to 4,000,000,000.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Principles of Consolidation

Principles of Consolidation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and include the accounts of GAHI and its wholly-owned and majority owned subsidiaries, GES, GAHI Acquisition Corp and Tidewater Energy Group, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation.

Noncontrolling Interest

Noncontrolling Interest

The Company follows ASC Topic 810, Consolidation, which governs the accounting for and reporting of non-controlling interests (“NCIs”) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and decreases in the parent’s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation might result in a deficit balance.

The net income (loss) attributed to the NCI is separately designated in the accompanying condensed consolidated statements of operations and comprehensive loss.

Basic and Diluted Earnings (Loss) Per Share

Basic and Diluted Earnings (Loss) Per Share

Earnings per share is calculated in accordance with the ASC 260-10, Earnings Per Share. Basic earnings-per-share is based upon the weighted average number of common shares outstanding. Diluted earnings-per-share is based on the assumption that all dilutive convertible notes, stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive.

	September 30,
		2021	2020
Options		15,000,000	48,000,000
Warrants		498,959,897	520,450,370
Convertible notes		1,298,998,907	1,014,134,715
Total		1,812,958,804	1,582,585,085

Management Estimates

Management Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates reflected in the consolidated financial statements include, but are not limited to, share-based compensation, and assumptions used in valuing derivative liabilities. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all demand and time deposits and all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Convertible Debt

Convertible Debt

Convertible debt is accounted for under FASB ASC 470, Debt – Debt with Conversion and Other Options. The Company records a beneficial conversion feature (“BCF”) related to the issuance of convertible debt that has conversion features at fixed or adjustable rates that are in-the-money when issued and records the relative fair value of any warrants issued with those instruments. The BCF for the convertible instruments is recognized and measured by allocating a portion of the proceeds to the warrants and as a reduction to the carrying amount of the convertible instrument equal to the intrinsic value of the conversion features, both of which are credited to additional paid-in capital. The Company calculates the fair value of warrants issued with the convertible instruments using the Black-Scholes valuation method, using the same assumptions used for valuing stock options, except that the contractual life of the warrant is used.  

Under these guidelines, the Company allocates the value of the proceeds received from a convertible debt transaction between the conversion feature and any other detachable instruments (such as warrants) on a relative fair value basis. The allocated fair value of the BCF and warrants are recorded as a debt discount and is accreted over the expected term of the convertible debt as interest expense.  

The Company accounts for modifications of its embedded conversion features in accordance with the ASC which requires the modification of a convertible debt instrument that changes the fair value of an embedded conversion feature and the subsequent recognition of interest expense or the associated debt instrument when the modification does not result in a debt extinguishment.

Derivative Financial Instruments

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives pursuant to ASC 815, Derivatives and Hedging. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The Company uses the Black-Scholes-Merton model to value the derivative instruments. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.

Revenue Recognition

Revenue Recognition

The Company recognizes revenue in accordance with FASB ASC 606, Revenue From Contracts with Customers. The Company earns revenues through various services it provides to its clients. GES’s income is recognized at the presentation date of the certification of the election results. The payments received in advance are recorded as deferred revenue on the balance sheet. Should an election not proceed, all non-refundable deferred revenue will be recognized as revenue.

Share-Based Compensation

Share-Based Compensation

The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation – Stock Compensation. FASB ASC Topic 718 requires companies to measure compensation cost for stock-based  compensation at fair value at the grant date and recognize the expense over the requisite service period. The Company recognizes in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

FASB ASC 820, Fair Value Measurement defines fair value as the price that would be received upon sale of an asset or paid upon transfer of a liability in an orderly transaction between market participants at the measurement date in the principal or most advantageous market for that asset or liability.  The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity.

Fair Value Measurements

Fair Value Measurements

The Company applies the provisions of ASC 820-10, Fair Value Measurements and Disclosures. ASC 820-10 defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The three levels of valuation hierarchy are defined as follows:

• Level 1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.

• Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

• Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.

Cash, accounts payable and accrued expenses and deferred revenue – The carrying amounts reported in the consolidated balance sheets for these items are a reasonable estimate of fair value due to their short term nature.

Promissory notes payable and convertible promissory notes payable – Promissory notes payable and convertible promissory notes payable are recorded at amortized cost.  The carrying amount approximates their fair value.

The Company uses Level 2 inputs for its valuation methodology for the beneficial conversion feature and warrant derivative liabilities as their fair values were determined by using the Black-Scholes-Merton pricing model based on various assumptions. The Company’s derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives.

The following table presents the Company’s assets and liabilities required to be reflected within the fair value hierarchy as of September 30, 2021 and December 31, 2020.

		Fair Value		Fair Value Measurements at
		As of		September 30, 2021
Description		September 30, 2021		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	252,326	$	-	$	252,326	$	-
Total	$	252,326	$	-	$	252,326	$	-

		Fair Value		Fair Value Measurements at
		As of		December 31, 2020
Description		December 31, 2020		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	399,204	$	-	$	399,204	$	-
Total	$	399,204	$	-	$	399,204	$	-

Income Taxes

Income Taxes

The Company accounts for income taxes in accordance with ASC Topic 740, Income Taxes. ASC 740 requires a company to use the asset and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion, or all of, the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic 815-40)—Accounting for Convertible Instruments and Contracts in an Entity's Own Equity.  ASU 2020-06 reduces the number of accounting models for convertible debt instruments and convertible preferred stock. For convertible instruments with conversion features that are not required to be accounted for as derivatives under Topic 815, Derivatives and Hedging, or that do not result in substantial premiums accounted for as paid-in capital, the embedded conversion features no longer are separated from the host contract.  ASU 2020-06 also removes certain conditions that should be considered in the derivatives scope exception evaluation under Subtopic 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity, and clarify the scope and certain requirements under Subtopic 815-40.  In addition, ASU 2020-06 improves the guidance related to the disclosures and earnings-per-share (EPS) for convertible instruments and contract in entity’s own equity.  ASU 2020-06 is effective for public business entities that meet the definition of a Securities and Exchange Commission (SEC) filer, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Board specified that an entity should adopt the guidance as of the beginning of its annual fiscal year.  The Company is currently evaluation the impact this ASU will have on its consolidated financial statements.

Management does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

	September 30,
		2021	2020
Options		15,000,000	48,000,000
Warrants		498,959,897	520,450,370
Convertible notes		1,298,998,907	1,014,134,715
Total		1,812,958,804	1,582,585,085

Schedule of Fair Value Hierarchy of Assets and Liabilities

		Fair Value		Fair Value Measurements at
		As of		September 30, 2021
Description		September 30, 2021		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	252,326	$	-	$	252,326	$	-
Total	$	252,326	$	-	$	252,326	$	-

		Fair Value		Fair Value Measurements at
		As of		December 31, 2020
Description		December 31, 2020		Using Fair Value Hierarchy
				Level 1		Level 2		Level 3
Beneficial conversion feature	$	399,204	$	-	$	399,204	$	-
Total	$	399,204	$	-	$	399,204	$	-

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ACCRUED EXPENSES (Tables)

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities

		September 30,		December 31,
		2021		2020
Accrued interest	$	2,268,801	$	2,117,134
Accrued compensation		830,363		615,919
Other accrued expenses		61,740		36,738
	$	3,160,904	$	2,769,791

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CONVERTIBLE PROMISSORY NOTES PAYABLE (Tables)

9 Months Ended

Sep. 30, 2021

Convertible Debt [Abstract]

Schedule of convertible promissory notes payable

		September 30,			December 31,
		2021			2020
Convertible promissory notes with interest rates ranging from 10% to 12% per annum, convertible into common shares at a fixed price ranging from $0.001 to $0.03 per share. Maturity dates through August 2022, as amended. ($197,500 in default)	$	3,012,250		$	3,222,400
Convertible promissory notes with interest rates ranging from 10% to 12% per annum, convertible into common shares at prices equal to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion (as of June 30, 2021 the conversion price would be $0.001 per share). Maturity dates through December 31, 2021, as amended. (25,000 in default)		200,784			408,551
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES. The maturity dates through December 31, 2021, as amended. ($285,500 in default)		1,098,000			979,500
Total convertible promissory notes payable		4,311,034			4,610,451
Unamortized debt discount		(169,309	)		(111,465	)
Convertible promissory notes payable, net discount		4,141,725			4,498,986
Less current portion		(4,141,725	)		(4,498,986	)
Long-term portion	$	-		$	-

Schedule of rollfoward of convertible promissory notes payable

Convertible promissory notes payable, December 31, 2020	$	4,498,986
Issued for cash		386,500
Issued for original issue discount		30,250
Repayment for cash		(25,000	)
Conversion to common stock		(68,400	)
Issuance of common stock for debt settlement		(622,767	)
Debt discount related to new convertible promissory notes		(319,173	)
Amortization of debt discounts		261,329
Convertible promissory notes payable, September 30, 2021	$	4,141,725

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DERIVATIVE FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2021

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of valuation techniques used in determining fair value of derivative liability

		September 30,			December 31,
		2021			2020
Risk-free interest rate		0.10	%		0.10	%
Expected life of the options (Years)		0.01			0.01
Expected volatility		157	%		189	%
Expected dividend yield		0	%		0	%
Fair Value	$	252,326		$	399,204

Schedule of changes in fair value of financial derivatives

Derivative liabilities, December 31, 2020	$	399,204
Relieved with debt settlement agreement		(199,624	)
Change in fair value of derivative liabilities		52,746
Derivative liabilities, September 30, 2021	$	252,326

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STOCKHOLDERS' DEFICIT (Tables)

9 Months Ended

Sep. 30, 2021

Equity [Abstract]

Schedule of stock option activity

				Weighted
			Weighted	Average
			Average	Remaining	Aggregate
	Number of		Exercise	Contractual	Intrinsic
	Options		Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2020	48,000,000		0.03	1.79	-
Granted	-
Exercised	-
Forfeited/Canceled	(33,000,000	)	0.02
Outstanding, September 30, 2021	15,000,000		0.02	1.19	-
Exercisable, September 30, 2021	15,000,000		0.02	1.19	-

Schedule of exercise price for option outstanding

Outstanding and Exercisable
Number of		Exercise
Options		Price
15,000,000	$	0.02
15,000,000

Schedule of warrant activity

				Weighted
			Weighted	Average
			Average	Remaining	Aggregate
	Number of		Exercise	Contractual	Intrinsic
	Warrants		Price ($)	Life (in years)	Value ($)
Outstanding, December 31, 2020	534,758,706		0.009	1.80	32,015
Granted	58,354,978		0.005
Exercised	(24,545,454	)	0.005
Forfeited/Canceled	(69,608,333	)	0.010
Outstanding, September 30, 2021	498,959,897		0.008	1.34	114,802
Exercisable, September 30, 2021	498,959,897		0.008	1.34	114,802

Schedule of exercise price for warrants outstanding

Outstanding and Exercisable
Number of		Exercise
Warrants		Price
18,500,000	$	0.00100
15,000,000		0.00176
11,111,111		0.00180
76,923,000		0.00190
154,423,000		0.00200
37,500,000		0.00300
25,000,000		0.00400
79,200,000		0.00500
21,308,336		0.00600
7,142,857		0.00700
52,694,593		0.05000
157,000		0.25000
498,959,897

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ORGANIZATION (Narratives) (Details) - USD ($)		1 Months Ended
	Jun. 15, 2019	Dec. 17, 2019	Oct. 20, 2015	Sep. 30, 2021	Dec. 31, 2020	Nov. 19, 2019
Business Acquisition [Line Items]
Common stock, shares authorized				2,000,000,000	2,000,000,000
Common stock, par value				$ 0.001	$ 0.001
Common stock, shares issued				1,872,810,065	1,712,958,504
Common stock, shares outstanding				1,872,810,065	1,712,958,504
Tidewater Energy Group Inc.
Business Acquisition [Line Items]
Common stock, shares authorized						40,000,000
Common stock, par value						$ 0.001
Common stock, shares issued						10,000,000
Common stock, shares outstanding						10,000,000
Number of common shares holds						5,100,000
Amount invested for general capital and administrative expenses						$ 50,000
Common shares, ownership percentage						51.00%
Joint venture with TrueVote, Inc | Global Election Services, Inc
Business Acquisition [Line Items]
Exercise price of warrants issued	$ 0.01	$ 0.01
Exercise period of warrants issued	3 years	3 years
Number of common shares and warrants issued to purchase common shares	4,500,000	4,500,000
Payments made for investment	$ 50,000	$ 40,000
Additional payment made for investment		$ 10,000
Receive common shares of TrueVote	3,000,000	3,000,000
Common shares, ownership percentage	30.00%
Blockchain Technologies Corp
Business Acquisition [Line Items]
Payments for acquisition			$ 125,000
Number of common shares issued for acquisition			1,377,398
Number of common shares called by warrants			1,993,911
Exercise price of warrants issued			$ 0.10
Exercise period of warrants issued			3 years
Number of common shares and warrants issued to purchase common shares			1,000,000
Outstanding equity interest acquired			10.00%

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Antidilutive Securities Excluded From Earnings) (Details) - shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,812,958,804	1,582,585,085
Options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	15,000,000	48,000,000
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	498,959,897	520,450,370
Convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total	1,298,998,907	1,014,134,715

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule Of Fair Value Of Assets And Liabilities) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	$ 252,326	$ 399,204
Total	252,326	399,204
Fair Value Measurements At Using Fair Value Hierarchy (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	0	0
Total	0	0
Fair Value Measurements At Using Fair Value Hierarchy (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	252,326	399,204
Total	252,326	399,204
Fair Value Measurements At Using Fair Value Hierarchy (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Beneficial conversion feature	0	0
Total	$ 0	$ 0

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ACQUISITION DEPOSITS (Narratives) (Details) - USD ($)			1 Months Ended
	Jun. 15, 2019	May 10, 2019	Dec. 17, 2019	Sep. 30, 2021	Dec. 31, 2020	Nov. 19, 2019
Business Acquisition [Line Items]
Common stock, shares authorized				2,000,000,000	2,000,000,000
Common stock, par value				$ 0.001	$ 0.001
Common stock, shares outstanding				1,872,810,065	1,712,958,504
Common stock, shares issued				1,872,810,065	1,712,958,504
Tidewater Energy Group Inc.
Business Acquisition [Line Items]
Common stock, shares authorized						40,000,000
Common stock, par value						$ 0.001
Common stock, shares outstanding						10,000,000
Common stock, shares issued						10,000,000
Number of common shares holds						5,100,000
Common shares, ownership percentage						51.00%
Amount invested for general capital and administrative expenses						$ 50,000
Joint venture with TrueVote, Inc | Global Election Services, Inc
Business Acquisition [Line Items]
Payments made for investment	$ 50,000		$ 40,000
Additional payment made for investment			$ 10,000
Exercise period of warrants issued	3 years		3 years
Exercise price of warrants issued	$ 0.01		$ 0.01
Number of common shares and warrants issued to purchase common shares	4,500,000		4,500,000
Receive common shares of TrueVote	3,000,000		3,000,000
Common shares, ownership percentage	30.00%
Election Services Solutions, LLC | Asset purchase agreement
Business Acquisition [Line Items]
Ownership percentage by parent		100.00%
Payment made by company		$ 550,000
Number of common shares issued for acquisition		20,000,000

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ACCRUED EXPENSES (Schedule of Accrued Liabilities) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued interest	$ 2,268,801	$ 2,117,134
Accrued compensation	830,363	615,919
Other accrued expenses	61,740	36,738
Total accrued expenses	$ 3,160,904	$ 2,769,791

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PROMISSORY NOTES PAYABLE (Narratives) (Details) - USD ($)	1 Months Ended
	Mar. 31, 2014	Sep. 30, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Promissory notes payable		$ 230,000	$ 230,000
Two Promissory Notes Payable
Short-term Debt [Line Items]
Debt instrument, face value	$ 230,000
Debt instrument, interest rate description	The interest rate is the short-term applicable federal rate as determined by the Internal Revenue Service for the calendar month plus 10%.
Debt instrument maturity date	Dec. 31, 2021
Promissory notes payable		$ 230,000	$ 230,000

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CONVERTIBLE PROMISSORY NOTES PAYABLE (Schedule Of Convertible Promissory Notes Payable) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Unamortized debt discount	$ (169,309)	$ (111,465)
Less current portion	(4,141,725)	(4,498,986)
Convertible promissory notes convertible into common shares at a fixed price ranging from $0.001 to $0.03 per share
Debt Instrument [Line Items]
Total convertible promissory notes payable	3,012,250	3,222,400
Convertible promissory notes convertible into common shares at prices equal to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion
Debt Instrument [Line Items]
Total convertible promissory notes payable	200,784	408,551
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES
Debt Instrument [Line Items]
Total convertible promissory notes payable	1,098,000	979,500
Convertible Promissory Notes Payable
Debt Instrument [Line Items]
Total convertible promissory notes payable	4,311,034	4,610,451
Unamortized debt discount	(169,309)	(111,465)
Convertible promissory notes payable, net discount	4,141,725	4,498,986
Less current portion	(4,141,725)	(4,498,986)
Long-term portion	$ 0	$ 0

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CONVERTIBLE PROMISSORY NOTES PAYABLE (Schedule Of Convertible Promissory Notes Payable) (Details) (Parenthetical) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Convertible promissory notes convertible into common shares at a fixed price ranging from $0.001 to $0.03 per share
Debt Instrument [Line Items]
Debt instrument maturity date	August 2022	August 2022
Convertible promissory notes	$ 197,500	$ 197,500
Convertible promissory notes convertible into common shares at a fixed price ranging from $0.001 to $0.03 per share | Minimum
Debt Instrument [Line Items]
Convertible promissory note interest rate	10.00%	10.00%
Convertible promissory notes into common shares at a fixed price	$ 0.001	$ 0.001
Convertible promissory notes convertible into common shares at a fixed price ranging from $0.001 to $0.03 per share | Maximum
Debt Instrument [Line Items]
Convertible promissory note interest rate	12.00%	12.00%
Convertible promissory notes into common shares at a fixed price	$ 0.03	$ 0.03
Convertible promissory notes convertible into common shares at prices equal to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion
Debt Instrument [Line Items]
Convertible promissory notes discount rate	60.00%	60.00%
Convertible promissory notes fixed conversion price	$ 0.001	$ 0.001
Debt instrument maturity date	Dec. 31, 2021	Dec. 31, 2021
Convertible promissory notes	$ 25,000	$ 25,000
Convertible promissory notes convertible into common shares at prices equal to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion | Minimum
Debt Instrument [Line Items]
Convertible promissory note interest rate	10.00%	10.00%
Convertible promissory notes convertible into common shares at prices equal to 60% discount from the lowest trade price in the 20-25 trading days prior to conversion | Maximum
Debt Instrument [Line Items]
Convertible promissory note interest rate	12.00%	12.00%
Convertible promissory notes with interest at 12% per annum, convertible into common shares of GES
Debt Instrument [Line Items]
Convertible promissory note interest rate	12.00%	12.00%
Debt instrument maturity date	Dec. 31, 2021	Dec. 31, 2021
Convertible promissory notes	$ 285,500	$ 285,500
Convertible percentage of GES	convertible into common shares of GES	convertible into common shares of GES

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CONVERTIBLE PROMISSORY NOTES PAYABLE (Schedule Of Rollfoward Of Convertible Promissory Notes Payable) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Convertible promissory notes payable, beginning balance	$ 4,498,986
Repayment for cash	(25,000)	$ (62,500)
Amortization of debt discount	261,329	$ 303,081
Convertible promissory notes payable, ending balance	4,141,725
Convertible Promissory Notes Payable
Debt Instrument [Line Items]
Convertible promissory notes payable, beginning balance	4,498,986
Issued for cash	386,500
Issued for original issue discount	30,250
Repayment for cash	(25,000)
Conversion to common stock	(68,400)
Issuance of common stock for debt settlement	(622,767)
Debt discount related to new convertible promissory notes	(319,173)
Amortization of debt discount	261,329
Convertible promissory notes payable, ending balance	$ 4,141,725

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CONVERTIBLE PROMISSORY NOTES PAYABLE (Narratives) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Gain on settlement of debt	$ 0	$ 0	$ 509,080	$ 0
Convertible Promissory Notes Payable
Debt Instrument [Line Items]
Note settlement payment			$ 25,000
Number of shares issued for note settlement			75,000,000
Gain on settlement of debt			$ 509,080

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DERIVATIVE FINANCIAL INSTRUMENTS (Schedule Of Valuation Techniques Used In Fair Value Of Derivative Liability) (Details) - Derivative liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2021 USD ($)	Dec. 31, 2020 USD ($)
Fair value assumptions - derivative liabilites:
Fair Value	$ 252,326	$ 399,204
Risk-free interest rate
Fair value assumptions - derivative liabilites:
Derivative liability, measurement input	0.10	0.10
Expected Term
Fair value assumptions - derivative liabilites:
Expected life of the options (Years)	3 days	3 days
Expected volatility
Fair value assumptions - derivative liabilites:
Derivative liability, measurement input	157	189
Expected dividend yield
Fair value assumptions - derivative liabilites:
Derivative liability, measurement input	0	0

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DERIVATIVE FINANCIAL INSTRUMENTS (Schedule Of Changes In Fair Value Of Financial Derivatives) (Details) - Derivative liabilities	9 Months Ended
	Sep. 30, 2021 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative liabilities, September 30, 2021	$ 399,204
Relieved with debt settlement agreement	(199,624)
Change in fair value of derivative liabilities	52,746
Derivative liabilities, September 30, 2021	$ 252,326

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STOCKHOLDERS' DEFICIT (Schedule Of Stock Option Activity) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Number of Options
Outstanding, beginning of year	48,000,000
Granted	0
Exercised	0
Forfeited/Canceled	(33,000,000)
Outstanding, end of year	15,000,000
Exercisable, end of year	15,000,000
Weighted Average Exercise Price
Outstanding, beginning of year	$ 0.03
Forfeited/Canceled	0.02
Outstanding, end of year	0.02
Exercisable, end of year	$ 0.02
Share Based Compensation Arrangement By Share Based Payment Award Options Weighted Average Remaining Contractual Life [Abstract]
Outstanding	1 year 2 months 8 days	1 year 9 months 14 days
Exercisable	1 year 2 months 8 days
Share Based Compensation Arrangement By Share Based Payment Award Options Aggregate Intrinsic Value [Abstract]
Outstanding, beginning of year	$ 0
Outstanding, end of year	0
Exercisable, end of year	$ 0

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STOCKHOLDERS' DEFICIT (Schedule Of Exercise Price For Options Outstanding) (Details) - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding and exercisable	15,000,000	48,000,000
Exercise price	$ 0.02	$ 0.03
Exercise Price $0.02
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding and exercisable	15,000,000
Exercise price	$ 0.02

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STOCKHOLDERS' DEFICIT (Schedule Of Warrant Activity) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Weighted Average Remaining Contractual Life (in years)
Exercisable	1 year 2 months 8 days
Warrant
Number of Warrants
Outstanding, December 31, 2020	534,758,706
Granted	58,354,978
Exercised	(24,545,454)
Forfeited/Canceled	(69,608,333)
Outstanding, September 30, 2021	498,959,897
Exercisable, September 30, 2021	498,959,897
Weighted Average Exercise Price
Outstanding, December 31, 2020	$ 0.009
Granted	0.005
Exercised	0.005
Forfeited/Canceled	0.010
Outstanding, September 30, 2021	0.008
Exercisable, September 30, 2021	$ 0.008
Weighted Average Remaining Contractual Life (in years)
Outstanding	1 year 4 months 2 days	1 year 9 months 18 days
Exercisable	1 year 4 months 2 days
Aggregate Intrinsic Value
Outstanding, December 31, 2020	$ 32,015
Outstanding, September 30, 2021	114,802
Exercisable, September 30, 2021	$ 114,802

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STOCKHOLDERS' DEFICIT (Schedule Of Exercise Price For Warrants Outstanding) (Details) - Warrant - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	498,959,897	534,758,706
Exercise price for warrants outstanding and exercisable	$ 0.008	$ 0.009
Exercise Price $0.00100
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	18,500,000
Exercise price for warrants outstanding and exercisable	$ 0.00100
Exercise Price $0.00176
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	15,000,000
Exercise price for warrants outstanding and exercisable	$ 0.00176
Exercise Price $0.00180
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	11,111,111
Exercise price for warrants outstanding and exercisable	$ 0.00180
Exercise Price $0.00190
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	76,923,000
Exercise price for warrants outstanding and exercisable	$ 0.00190
Exercise Price $0.00200
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	154,423,000
Exercise price for warrants outstanding and exercisable	$ 0.00200
Exercise Price $0.00300
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	37,500,000
Exercise price for warrants outstanding and exercisable	$ 0.00300
Exercise Price $0.00400
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	25,000,000
Exercise price for warrants outstanding and exercisable	$ 0.00400
Exercise Price $0.00500
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	79,200,000
Exercise price for warrants outstanding and exercisable	$ 0.00500
Exercise Price $0.00600
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	21,308,336
Exercise price for warrants outstanding and exercisable	$ 0.00600
Exercise Price $0.00700
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	7,142,857
Exercise price for warrants outstanding and exercisable	$ 0.00700
Exercise Price $0.05000
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	52,694,593
Exercise price for warrants outstanding and exercisable	$ 0.05000
Exercise Price $0.25000
Class of Warrant or Right [Line Items]
Number of warrants outstanding and exercisable	157,000
Exercise price for warrants outstanding and exercisable	$ 0.25000

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STOCKHOLDERS' DEFICIT (Series B Preferred Stock) (Narratives) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2017	Dec. 31, 2020	Dec. 31, 2018
Preferred stock, shares authorized	2,000,000		2,000,000
Preferred stock, par value per share	$ 0.001		$ 0.001
Common Stock
Proceeds from sale of stock		$ 900,000
Common stock issued for conversion of Series B preferred stock			36,519,609	30,743,885
Series B Preferred Stock
Preferred stock, shares authorized	250,000		250,000
Preferred stock dividend payment terms	The Series B Preferred Stock dividend is cumulative and accruing at the rate of ten percent (10%) per annum. The dividend shall be paid in common stock of the Company at the current market price. No dividend may be paid on common shares so long as the Series B Preferred Stock dividend is outstanding.
Preferred stock conversion terms	Each Series B preferred share, valued at $10 per Series B preferred share, shall be convertible into a number of common shares at the previous average of the five Trading day closing price as reported by OTC Pink, equal to a value of $11.5. The conversion right is only available when the common shares are trading at above $.006. At any time prior to the second anniversary of issuance, the Company may redeem, in whole or in part, the Series B Preferred Stock at an amount equal to 115% of purchase price on not less than thirty (30) days nor more than sixty (60) days’ written notice.
Common stock issued for conversion of Series B preferred stock		90,000	10,798	30,000

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STOCKHOLDERS' DEFICIT (Common Stock) (Narratives) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Oct. 11, 2019	Apr. 28, 2016	Apr. 27, 2016
Common stock, shares authorized	2,000,000,000		2,000,000,000		2,000,000,000
Cashless exercise of warrants ( shares)			15,104,894
Cashless exercise of warrants	$ 0		$ 24,545,454
Value of common stock issued for services rendered		$ 277,721
Common Stock
Common stock, shares authorized						2,000,000,000	1,000,000,000	100,000,000
Number of common stock issued for conversion of debt			69,745,667	342,973,554
Debt conversion, original debt, amount			$ 68,400	$ 453,000
Cashless exercise of warrants ( shares)	15,104,894
Cashless exercise of warrants	$ 15,105
Accrued interest portion of debt converted into common stock			$ 14,104	30,280
Value of common stock issued for services rendered		$ 163,365		$ 277,721
Number of common stock issued for services rendered		163,365,384		163,365,384
Common Stock | Note settlement agreement
Number of common stock issued for conversion of debt			75,000,000
Debt conversion, original debt, amount			$ 487,500
Common Stock | Stock Awards Plan
Shares authorized to be issued under stock award plan							7,460,000	3,000,000

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STOCKHOLDERS' DEFICIT (Warrant Activity) (Narratives) (Details) - Warrant	9 Months Ended
	Sep. 30, 2021 shares
Fair value assumptions - Warrant:
Warrants issued	58,354,978
Fair value assumption model used	Black-Scholes option pricing model
Dividend yield	0.00%
Risk free interest rate, minimum	0.15%
Risk free interest rate, maximum	0.89%
Minimum
Fair value assumptions - Warrant:
Expected life	2 years
Volatility rate	160.00%
Maximum
Fair value assumptions - Warrant:
Expected life	5 years
Volatility rate	218.00%

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COMMITMENTS AND CONTINGENCIES (Narratives) (Details) - Settlement agreement - USD ($)					1 Months Ended	12 Months Ended
	Aug. 06, 2021	Apr. 12, 2020	Feb. 05, 2018	Jan. 05, 2018	Jan. 27, 2020	Dec. 31, 2018	Dec. 14, 2020
Loss Contingencies [Line Items]
Damages paid			$ 25,000	$ 25,000		$ 200,000
Owed legal fees	$ 5,000	$ 15,000			$ 5,000
Accounts Payable
Loss Contingencies [Line Items]
Amount settlement in default and carried in accounts payable							$ (219,576.39)

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AGREEMENTS (Narratives) (Details)				1 Months Ended
	Jun. 15, 2019 USD ($) $ / shares shares	May 13, 2019 $ / shares shares	May 10, 2019 USD ($) shares	Dec. 17, 2019 USD ($) $ / shares shares	Jun. 27, 2019 CHF (SFr)	Jun. 19, 2019 CHF (SFr)	Sep. 30, 2021 $ / shares shares	Dec. 31, 2020 $ / shares shares	Nov. 28, 2019 USD ($)	Nov. 19, 2019 USD ($) $ / shares shares	Jun. 07, 2019 USD ($)
Agreements [Line Items]
Common stock, shares authorized							2,000,000,000	2,000,000,000
Common stock, par value | $ / shares							$ 0.001	$ 0.001
Common stock, shares outstanding							1,872,810,065	1,712,958,504
Common stock, shares issued							1,872,810,065	1,712,958,504
Tidewater Energy Group Inc.
Agreements [Line Items]
Common stock, shares authorized										40,000,000
Common stock, par value | $ / shares										$ 0.001
Common stock, shares outstanding										10,000,000
Common stock, shares issued										10,000,000
Number of common shares holds										5,100,000
Investment ownership percentage										51.00%
Amount invested for general capital and administrative expenses | $										$ 50,000
Joint Venture Agreement with Voting Portals, LLC
Agreements [Line Items]
Number of common shares issuable for services rendered as part of agreement		10,000,000
Percentage of right to software owned		100.00%
Master Services Agreement with HCAS Technologies
Agreements [Line Items]
Warrants to purchase number of common stock		30,000,000
Common stock, par value | $ / shares		$ 0.005
Asset Purchase Agreement with Election Services Solutions LLC
Agreements [Line Items]
Percentage of assets acquire			100.00%
Total consideration to acquire assets | $			$ 550,000
Payments to acquire assets | $			$ 511,150
Number of common shares issuable for purchase of assets			20,000,000
Engagement Letter with Blockchain Valley Ventures | Global Election Services, Inc
Agreements [Line Items]
Payment for advisor | SFr						SFr 50,000
Payment for development and facilitation of extended workshop | SFr					SFr 25,000
Payment upon completion of engagement | SFr					SFr 25,000
Joint venture with TrueVote, Inc | Global Election Services, Inc
Agreements [Line Items]
Payments made for investment | $	$ 50,000			$ 40,000
Additional payment made for investment | $				$ 10,000
Exercise period of warrants issued	3 years			3 years
Exercise price of warrants issued | $ / shares	$ 0.01			$ 0.01
Number of common shares and warrants issued to purchase common shares	4,500,000			4,500,000
Receive common shares of TrueVote	3,000,000			3,000,000
Investment ownership percentage	30.00%
Gahi Acquisition Corp
Agreements [Line Items]
Authorized to infuse initial deposit | $											$ 50,000
Termination of transaction previously authorized to infuse initial deposit | $									$ 50,000
Gahi Acquisition Corp
Agreements [Line Items]
Ownership percentage by parent									100.00%

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SUBSEQUENT EVENTS (Narratives) (Details) - USD ($)	1 Months Ended
	Oct. 31, 2021	Nov. 05, 2021	Oct. 01, 2021	Sep. 30, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Amendment increased the authorized shares of Common Stock				2,000,000,000	2,000,000,000
Subsequent Event
Subsequent Event [Line Items]
Issuance of convertible notes			$ 140,000
Number of common stock issued for conversion of debt | shares	50,047,755
Amendment increased the authorized shares of Common Stock		4,000,000,000