OMNITEK ENGINEERING CORP. - Form 10-Q SEC filing

0001096906-21-002793.txt : 20211122 0001096906-21-002793.hdr.sgml : 20211122 20211122131518 ACCESSION NUMBER: 0001096906-21-002793 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 77 CONFORMED PERIOD OF REPORT: 20210930 FILED AS OF DATE: 20211122 DATE AS OF CHANGE: 20211122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Omnitek Engineering Corp CENTRAL INDEX KEY: 0001404804 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 330984450 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-53955 FILM NUMBER: 211431225 BUSINESS ADDRESS: STREET 1: 1345 SPECIALTY DR. STREET 2: # E CITY: VISTA STATE: CA ZIP: 92081 BUSINESS PHONE: 760-591-0089 MAIL ADDRESS: STREET 1: 1345 SPECIALTY DR. STREET 2: # E CITY: VISTA STATE: CA ZIP: 92081 10-Q 1 omtk-20210930.htm OMNITEK ENGINEERING CORP. - FORM 10-Q SEC FILING OMNITEK ENGINEERING CORP. - Form 10-Q SEC filing

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: September 30, 2021

Commission File Number 000-53955

OMNITEK ENGINEERING CORP.

(Exact name of Registrant as specified in its charter)

California		33-0984450
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

1345 Specialty Drive, Suite E, Vista, California 92081

(Address of principal executive offices, Zip Code)

(760) 591-0089

(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 Exchange Act 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 (Sec. 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 definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Page 1

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading

Symbols(s)

Name of each exchange on which registered

N/A

As of November 19, 2021, the Registrant had 21,600,189 shares of its no par value Common Stock outstanding.

Page 2

TABLE OF CONTENTS
	Page
PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Condensed Balance Sheets as of September 30, 2021 (unaudited) and December 31, 2020	4

Condensed Statements of Operations for the three and nine months ended September 30, 2021 and September 30, 2020 (unaudited)	5

Condensed Statements of Cash Flows for the nine months ended September 30, 2021 and September 30, 2020 (unaudited)	6

Condensed Statements of Stockholders’ Deficit for the three and nine months ended September 30, 2021 and September 30, 2020 (unaudited)	7

Notes to the Condensed Financial Statements	8

Item 2. Management's Discussion and Analysis of the Financial Condition and Results of Operations	18

Item 3. Quantitative and Qualitative Disclosures about Market Risk	22

Item 4. Controls and Procedures	22

PART II - OTHER INFORMATION

Item 1. Legal Proceedings	23

Item 1A. Risk Factors	23

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	23

Item 3. Defaults Upon Senior Securities	23

Item 5. Other Information	23

Item 6. Exhibits	24

Page 3

PART I

FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

OMNITEK ENGINEERING CORP.
Condensed Balance Sheets
			September 30,		December 31,
			2021		2020
			(unaudited)
ASSETS
CURRENT ASSETS
	Cash		$	14,123	$	60,729
	Accounts receivable, net			12,613		9,455
	Accounts receivable - related parties			30,475		17,345
	Inventory, net			734,988		821,866
	Contract assets			13,221		13,221
	Deposits			8,195		38,610

		Total Current Assets		813,615		961,226

Property and equipment, net				10,536		1,266

OTHER ASSETS
	Operating lease right-of-use asset			624,403		-
	Other noncurrent Assets			12,163		14,280
		Total Other Assets		636,566		14,280

	TOTAL ASSETS		$	1,460,717	$	976,772

LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
	Accounts payable and accrued expenses		$	428,685	$	468,839
	Accrued management compensation			616,311		595,158
	Accounts payable - related parties			125,974		121,527
	Note payable - related party			15,000		15,000
	Convertible notes payable – related party			30,869		-
	Contract liabilities			75,000		75,000
	Current portion, long-term debt			-		69,551
	Operating lease liabilities			104,849		-
	Customer deposits			170,026		276,381
		Total Current Liabilities		1,566,714		1,621,456
LONG-TERM LIABILITIES
Convertible notes payable - related party, net of current portion				15,680		-
Operating lease liabilities – long-term				531,993		-
Loans payable – SBA, net of current portion				298,674		229,449
Total Long-term Liabilities				846,347		229,449
Total Liabilities				2,413,061		1,850,905
STOCKHOLDERS' DEFICIT
	Common stock, 125,000,000 shares authorized, no par value, 21,600,189 shares issued and outstanding			8,578,210		8,578,210
	Additional paid-in capital			12,029,791		12,013,298
	Accumulated deficit			(21,560,345)		(21,465,641)
		Total Stockholders' Deficit		(952,344)		(874,133)

	TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT		$	1,460,717	$	976,772

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

Page 4

OMNITEK ENGINEERING CORP.
Condensed Statements of Operations (unaudited)

			For the Three		For the Three		For the Nine		For the Nine
			Months Ended		Months Ended		Months Ended		Months Ended
			September 30, 2021		September 30, 2020		September 30, 2021		September 30, 2020

REVENUES			$	311,909	$	215,867	$	758,329	$	650,771
COST OF GOODS SOLD				165,286		122,624		456,169		402,604
GROSS MARGIN				146,623		93,243		302,160		248,167

OPERATING EXPENSES

	General and administrative			145,811		164,549		444,688		519,300
	Research and development			15,555		17,535		49,110		67,220
	Depreciation and amortization			349		136		620		407

		Total Operating Expenses		161,715		182,220		494,418		586,927

LOSS FROM OPERATIONS				(15,092)		(88,977)		(192,258)		(338,760)

OTHER INCOME (EXPENSE)

	Other income			17,918		-		17,985		874
	Loss on abandoned asset			(950)		-		(950)		-
	Extinguishment of liability			-		-		100,655		-
	Interest expense			(7,004)		(4,392)		(19,336)		(14,685)

		Total Other Income (Expense)		9,964		(4,392)		98,354		(13,811)

LOSS BEFORE INCOME TAXES				(5,128)		(93,369)		(93,904)		(352,571)
INCOME TAX EXPENSE				-		800		800		800

NET LOSS			$	(5,128)	$	(94,169)	$	(94,704)	$	(353,371)

BASIC AND DILUTED LOSS PER SHARE			$	(0.00)	$	(0.00)	$	(0.00)	$	(0.02)

WEIGHTED AVERAGE NUMBER
OF COMMON SHARES OUTSTANDING
-BASIC AND DILUTED				21,600,189		21,561,000		21,600,189		20,414,922


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

Page 5

OMNITEK ENGINEERING CORP.
Condensed Statements of Cash Flows (unaudited)

			For the Nine		For the Nine
			Months Ended		Months Ended
			September 30, 2021		September 30, 2020
OPERATING ACTIVITIES
	Net loss		$	(94,704)	$	(353,371)
	Adjustments to reconcile net loss to
	net cash used in operating activities:
		Amortization and depreciation expense		620		407
		Loss on abandoned asset		950		-
		Options and warrants issued for services		16,493		13,767
		Extinguishment of liability		(100,655)		-
		Amortization of ROU asset		27,947		-
		Inventory reserve		(121,572)		49,681
	Changes in operating assets and liabilities:
		Accounts receivable		(3,158)		(4,112)
		Accounts receivable–related parties		(13,130)		2,191
		Contract assets		-		-
		Deposits		30,415		(5,369)
		Inventory		208,450		67,417
		Accounts payable and accrued expenses		(39,499)		(71,628)
		Contract liabilities		-		-
		Customer deposits		(106,355)		(5,856)
		Accounts payable-related parties		4,447		(12,052)
		Other noncurrent assets		2,117		-
		Accrued management compensation		21,153		49,231
		Operating lease liability		(15,508)

		Net Cash Used in Operating Activities		(181,989)		(269,694)

INVESTING ACTIVITIES
	Purchase of fixed assets			(10,840)		-
		Net Cash Used in Investing Activities		(10,840)		-

FINANCING ACTIVITIES
	Proceeds from loans payable - SBA			100,000		299,000
	Proceeds from convertible notes payable - related party			50,000		-
	Payments on related party note payable			(3,777)		(27,000)
	Proceeds from stock subscription			-		31,000
	Payments on convertible note payable			-		(15,000)

		Net Cash Provided by Financing Activities		146,223		288,000

		NET CHANGE IN CASH		(46,606)		18,306
		CASH AT BEGINNING OF YEAR		60,729		20,236

		CASH AT END OF PERIOD	$	14,123	$	38,542
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
	CASH PAID FOR:
		Interest	$	13,103	$	13,297
		Income taxes	$	800	$	800
NON CASH FINANCING ACTIVITIES:
		Common stock issued for stock subscription	$	-	$	51,000
		Adoption of ASC 842 – ROU Asset	$	653,701
		Adoption of ASC 842 – ROU Liability	$	(652,350)

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

Page 6

OMNITEK ENGINEERING CORP.

Condensed Statements of Stockholders’ Deficit (unaudited)

				Common	Additional					Total
	Common Stock			Stock	Paid-In			Accumulated		Stockholders’
	Shares	Amount		Subscribed	Capital			Deficit		Deficit

Balance, December 31, 2020	21,600,189	$	8,578,210	$ -		$ 12,013,298		$	(21,465,641)	$	(874,133)

Value of options and warrants
issued for services	-		-	-		11,283			-		11,283

Deposit – stock purchase agreement	-		-	-		-			-		-

Net loss for the three months ended March 31, 2021	-		-	-		-			(395)		(395)

Balance, March 31, 2021	21,600,189	$	8,578,210	$ -		$ 12,024,581		$	(21,466,036)	$	(863,245)

Value of options issued for services	-		-	-	2,591				-	2,591

Net loss for three months ended June 30, 2021	-		-	-	-				(89,181)	(89,181)
Balance, June 30, 2021	21,600,189	$	8,578,210	$ -			$ 12,027,172	$	(21,555,117)	$	(949,835)

Value of options issued for services	-		-	-	2,619				-	2,619

Net loss for three months ended September 30, 2021	-		-	-	-				(5,128)	(5,128)
Balance, September 30, 2021	21,600,189	$	8,578,210	$ -	$ 12,029,791			$	(21,560,345)	$ (952,344)

				Common	Additional					Total
	Common Stock			Stock	Paid-In			Accumulated		Stockholders'
	Shares		Amount	Subscribed	Capital			Deficit		Deficit

Balance, December 31, 2019	21,339,865		$ 8,527,210	20,000		$ 11,997,842			$ (20,975,929)	$	(430,877)

Value of options issued for services	-		-	-		10,408			-		10,408

Deposit – stock purchase agreement				31,000							31,000

Net loss for the three months ended
March 31, 2020	-		-	-		-			(126,705)		(126,705)

Balance, March 31, 2020	21,339,865		$ 8,527,210	51,000		$ 12,008,250			$ (21,102,634)	$	(516,174)

Value of options issued for services	-		-	-		1,670			-		1,670

Net loss for the three months ended
June 30, 2020	-		-	-		-			(132,497)		(132,497)
Balance, June 30, 2020	21,339,865		$ 8,527,210	51,000		$ 12,009,920			$ (21,235,131)	$	(647,001)

Value of options issued for services	-		-	-		1,689			-		1,689

Common stock issued for subscription	260,324		51,000	(51,000)		-			-		-

Net loss for the three months ended September 30, 2020	-		-	-		-			(94,169)		(94,169)
Balance, September 30, 2020	21,600,189		$ 8,578,210	-		$ 12,011,609			$ (21,329,300)	$	(739,481)

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

Page 7

OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2021 and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2020 audited financial statements. The results of operations for the periods ended September 30, 2021 and September 30, 2020 are not necessarily indicative of the operating results for the full years.

In December 2019, a novel strain of coronavirus disease (“COVID-19”) was first reported in Wuhan, China. Less than four months later, on March 11, 2020, the World Health Organization declared COVID-19 a pandemic. The extent of COVID-19’s impact on the Company’s operational and financial performance will depend on future developments, including the duration, spread and intensity of the pandemic, all of which are uncertain and difficult to predict considering the rapidly evolving landscape. As a result, it is not currently possible to ascertain the overall impact of COVID-19 on the Company’s business. However, if the pandemic continues to evolve into a severe worldwide health crisis, the disease could have a material adverse effect on the Company’s business, results of operations, financial condition and cash flows.

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

In general, revenue is recognized when control of the promised goods is transferred to our customers, in an amount that reflects the consideration to which we expect to be entitled in exchange for the goods or services. In order to achieve that core principle, a five-step approach is applied: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue allocated to each performance obligation when we satisfy the performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account for revenue recognition.

We recognize revenue on various products and services as follows:

Products - The Company recognizes revenue from the sale of products (e.g., filters and engine components) as performance obligations are satisfied. This type of revenue is primarily generated from the sale of finished product to customers. Those sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risks and rewards transfer (i.e., the performance obligation has been satisfied).

Page 8

OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, estimated profitability and associated change orders and claims, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and income and are recognized in the period in which the revisions are determined.

Performance Obligations

A performance obligation is a promise in a contract to transfer a distinct good or service to a customer, and is the unit of account in the new revenue standard. The contract transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The majority of Omnitek’s contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct.

Performance Obligations Satisfied Over Time

Revenues for Omnitek’s long-term contracts that satisfy the criteria for over time recognition (formerly known as percentage-of-completion method) is recognized as the work progresses. The majority of the revenue is derived from long-term engine development agreements that typically span between 12 to 24 months. Omnitek’s long-term contracts will continue to be recognized over time because our typical contract is for a customized asset with no alternative use and generally the Company has a right to payment for work completed to date. Under the new revenue standard, the cost-to-cost measure of progress continues to best depict the transfer of control of assets to the customer, which occurs as the Company incurs costs. Contract costs include labor and material. Revenue from products and services transferred to customers over time accounted for 0% and 0% of revenue for the periods ended September 30, 2021 and September 30, 2020, respectively.

Performance Obligations Satisfied at a Point in Time

Revenue from product sales is recognized at a point in time. These sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risk and rewards transfer. Upon fulfilment of the performance obligation, the customer is provided an invoice demonstrating transfer of control to the customer. Revenue from goods and services transferred to customers at a point in time accounted for 100% and 100% of revenue for the periods ended September 30, 2021 and September 30, 2020, respectively.

Assurance-type warranties are the only warranties provided by the Company and, as such, Omnitek does not recognize revenue on warranty-related work. Omnitek generally provides a one-year warranty for products that it sells. Warranty claims historically have been insignificant.

Pre-contract costs are generally not incurred by the Company

Contract Estimates

Accounting for long-term contracts involves the use of various techniques to estimate total contract revenue and costs. For long-term contracts, Omnitek estimates the profit on a contract as the difference between the total estimated revenue and expected costs to complete a contract and recognizes that profit over the life of the contract.

Variable Consideration

The transaction price for contracts may include variable consideration, which includes increases to transaction price for approved and unapproved change orders, claims and incentives, and reductions to transaction price for liquidated damages. Variable consideration historically has been insignificant.

Page 9

OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2021 and September 30, 2020:

		For the three months ended September 30,			For the three months ended September 30,
		2021			2020
		Consumer	Long-term		Consumer	Long-term
Segments		Products	Contract	Total	Products	Contract	Total
Domestic	$	`84,491`	`-`	84,491	`$117,632`	`-`	`117,632`
International		`227,418`	`-`	227,418	`98,235`	`-`	`98,235`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

Filters	$	`189,559`	`-`	189,559	`$45,561`	`-`	`45,561`
Components		`122,350`	`-`	122,350	`170,306`	`-`	`170,306`
Engineering Services		`-`	`-`	-	`-`	`-`	`-`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2021 and September 30, 2020:

		For the nine months ended September 30,				For the nine months ended September 30,
		2021				2020
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	`318,360`	`-`	`318,360`	$	`463,971`	`-`	`463,971`
International		`439,969`	`-`	`439,969`		`186,800`	`-`	`186,800`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

Filters	$	`399,966`	`-`	`399,966`	$	`209,593`	`-`	`209,593`
Components		`349,893`	`-`	`349,893`		`441,178`	`-`	`441,178`
Engineering Services		`8,470`	`-`	`8,470`		`-`	`-`	`-`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

Page 10

OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Inventory

Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following:

	September 30,		December 31,
Location : Vista, CA	2021		2020
Raw materials		`$847,392`		`$917,567`
Finished goods		`824,333`		`962,608`
Allowance for obsolete inventory		`(936,737)`		`(1,058,309)`
Total		`$734,988`		`$821,866`

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $51,165 and $49,681, for the periods ended September 30, 2021 and September 30, 2020, respectively.

Property and Equipment

Property and equipment at September 30, 2021 and December 31, 2020 consisted of the following:

	September 30,		December 31,
	2021		2020
Production equipment	$	`65,417`	$	`64,673`
Computers/Office equipment		`28,540`		`28,540`
Tooling equipment		`12,380`		`12,380`
Leasehold Improvements		`7,383`		`42,451`
Less: accumulated depreciation		`(103,184)`		`(146,778)`
Total	$	`10,536`	$	`1,266`

Depreciation expense for the periods ended September 30, 2021 and September 30, 2020 was $620 and $407, respectively.

Basic and Diluted Loss per Share

The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the periods presented. The computation of fully diluted earnings per share includes common stock equivalents outstanding at the balance sheet date. The Company had 3,048,889 and 2,857,223 stock options that would have been included in the fully diluted earnings per share as of September 30, 2021 and September 30, 2020, respectively. However, the common stock equivalents were not included in the computation of the loss per share computation because they are anti dilutive.

Income Taxes

The Company accounts for income taxes in accordance with Accounting Standards Codification Topic 740, Income Taxes ("Topic 740"), which requires the recognition of deferred tax liabilities and assets at currently enacted tax rates for the expected future tax consequences of events that have been included in the financial statements or tax returns. A valuation allowance is recognized to reduce the net deferred tax asset to an amount that is more likely than not to be realized.

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OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company's financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.

The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of September 30, 2021 and December 31, 2020 the Company had no accrued interest or penalties related to uncertain tax positions. The Company files an income tax return in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state, and local, or non-U.S. income tax examinations by tax authorities for years before 2012.

Operating Lease Right-of-Use Assets and Liabilities

Operating lease right-of-use asset represents the Company’s right to use an underlying asset for the lease term and operating lease liability represents its obliation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized when the Company takes possession of the leased property (the Commencement Date) based on the present value of lease payments over the lease term. Rent expense on noncancellable leases containing known future scheduled rent increases is recorded on a straight-line basis over the term of the lease beginning on the Commencement Day.

Liquidity and Going Concern

Historically, the Company has incurred net losses and negative cash flows from operations. As of September 30, 2021, the Company had an accumulated deficit of $21,560,345 and total stockholders’ deficit of $(952,344). At September 30, 2021, the Company had current assets of $813,615 including cash of $14,123, and current liabilities of $1,566,714, resulting in negative working capital of $(753,099). For the nine months ended September 30, 2021, the Company reported a net loss of $94,704 and net cash used in operating activities of $181,989. Management believes that based on its operating plan, the projected sales for 2021, combined with funds available from its working capital will be sufficient to fund operations for the next twelve months. However, there can be no assurance that operations and operating cash flows will continue at the current levels or improve in the near future. Whether, and when, the Company can attain profitability and positive cash flows from operations is uncertain. The Company is also uncertain whether it can raise additional capital. These uncertainties cast significant doubt upon the Company’s ability to continue as a going concern. Our financial statements have been prepared on a going concern basis, which assumes the realization of assets and liquidation of liabilities in the normal course of operations. The financial statements do not include any adjustments relating to the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities should we be unable to continue as a going concern.

Recent Accounting Pronouncements

The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

NOTE 3 – CONTRACT ASSETS AND LIABILITIES

The timing of revenue recognition, billings and cash collections results in billed accounts receivable and costs and estimated earnings in excess of billings on uncompleted contracts (contract assets) on the balance sheet. For Omnitek’s long-term contracts, amounts are generally billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals or upon achievement of contractual milestones. Generally, billing occurs subsequent to revenue recognition, resulting in contract assets. However, Omnitek sometimes receives advances or deposits from its customers, before revenue is recognized, resulting in billings in excess of costs and estimated earnings on uncompleted contracts (contract liabilities).

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OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 3 – CONTRACT ASSETS AND LIABILITIES (Continued)

The table below reconciles the net excess billings to the amounts included in the balance sheets at those dates:

	September 30,		December 31,
	2021		2020
Contract assets	$	`13,221`	$	`13,221`
Contract liabilities	$	`(75,000)`	$	`(75,000)`
Net amount of contract liabilities in excess of contract assets	$	`(61,779)`	$	`(61,779)`

NOTE 4 – LEASES

The Company’s leases consist of an operating lease for general office space and warehouse facilities. The Company recognizes rent expense for this lease on a straight-line basis over the lease term. Because the lease does not provide an implicit interest rate, the Company uses its incremental borrowing rate based on the information available at the lease Commencement Date in determining the present value of future lease payments.

On June 3, 2021, the Company entered into a lease for the premises located at 1345 Specialty Drive #E, Vista, CA, containing approximately 11,751 square feet of rentable area. The lease commenced on July 1, 2021 and expires on June 30, 2026. The monthly base rent under the lease is $9,988 per month and monthly operating expenses during the term of the lease, subject to adjustment under the lease, is $1,175 per month. On Commencement Date the Company recognized a ROU asset of $653,701 and a lease liability of $652,350.

In agreement with the Company’s former landlord, the Company vacated the previous leasehold effective July 15, 2021. As of September 30, 2021 the outstanding balance of back rent, included in accounts payable, was $23,374.

As of September 30, 2021, maturities of operating lease liabilities were as follows:


Years ending December 31,
2021 (remaining)	$	33,489
2022		133,956
2023		141,036
2024		148,074
Thereafter		264,402
Total lease payments		720,957
Less: imputed interest		(84,115)
Total lease liability	$	636,842
Less: current lease liability		(104,849)
Long-term lease liability	$	531,993

NOTE 5 - RELATED PARTY TRANSACTIONS

Accounts Receivable – Related Parties

As of September 30, 2021 and December 31, 2020, the Company was owed $30,475 and $17,345, respectively, by an entity controlled by the Company’s CEO for purchase of products and services.

Accounts Payable – Related Parties

The Company regularly incurs expenses that are paid to related parties and purchases goods and services from related parties. As of September 30, 2021 and December 31, 2020, the Company owed a board member’s company for such expenses, goods and services in the amounts of $125,974 and $121,527, respectively.

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OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 5 - RELATED PARTY TRANSACTIONS (Continued)

Accrued Management Compensation

For the periods ended September 30, 2021 and December 31, 2020, the Company’s president was due amounts for services performed for the Company.

As of September 30, 2021 and December 31, 2020 the accrued management fees consisted of the following:

	September 30,			December 31,
	2021			2020
Amounts due to the president		$	`616,311`		$	`595,158`
Total		$	`616,311`		$	`595,158`

NOTE 6 – NOTES PAYABLE - RELATED PARTY

Convertible Notes – Related Parties

On June 4, 2021 the Company issued a convertible promissory note for $30,000 to its CEO. The note has an annual interest rate of 8% and is unsecured. The note calls for monthly installment payments of $1,050 commencing on July 4, 2021. The unpaid principal amount of the note and all unpaid accrued interest is due and payable on or before June 4, 2023. The note has a conversion feature, wherein, at the maturity date the lender may convert the remaining principal balance and any unpaid accrued interest into shares of the Company’s common stock. The number of shares of common stock to be issued upon such conversion shall be equal to the quotient obtained by dividing (i) the remaining unpaid principal balance and any unpaid accrued interest of this note by (ii) 90% of the average closing price of the common stock of the Company, for the five (5) trading days (between days 15 and 10 days) before the maturity date. Due to this provision, the Company considered whether the embedded conversion option qualifies for derivative accounting under ASC 815-15 “Derivatives and Hedging.” As the note isn’t convertible until maturity, no derivative liability was recognized as of September 30, 2021.

On June 4, 2021 the Company issued a convertible promissory note for $20,000 to a board member. The note has an annual interest rate of 8% and is unsecured. The principal amount of the note and all accrued interest is due and payable on or before December 4, 2021. The note has a conversion feature, wherein, at the maturity date the lender may convert the remaining principal balance and any unpaid accrued interest into shares of the Company’s common stock. The number of shares of common stock to be issued upon such conversion shall be equal to the quotient obtained by dividing (i) the remaining unpaid principal balance and any unpaid accrued interest of this note by (ii) 90% of the average closing price of the common stock of the Company, for the five (5) trading days (between days 15 and 10 days) before the maturity date. Due to this provision, the Company considered whether the embedded conversion option qualifies for derivative accounting under ASC 815-15 “Derivatives and Hedging.” As the note isn’t convertible until maturity, no derivative liability was recognized as of September 30, 2021. As of September 30, 2021 and December 31, 2020 Convertible Notes – Related Party consisted of the following:

	September 30,			December 31,
	2021			2020
Convertible Note payable, related parties		$	46,549		$	-
Less current portion			(30,869)			-
Total		$	15,680		$	-

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OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 6 – NOTES PAYABLE - RELATED PARTY (Continued)

Notes Payable – Related Party

On January 19, 2017 the Company issued a promissory note for $15,000 to the Company’s CEO. The note has an annual interest rate of 5% and is unsecured. The principal amount of the note and all accrued interest is due and payable on or before January 19, 2021. As of September 30, 2021 and December 31, 2020 Notes Payable – Related Party consisted of the following:

	September 30,			December 31,
	2021			2020
Note payable, related party		$	`15,000`		$	`15,000`
Total		$	`15,000`		$	`15,000`

NOTE 7 – DEBT

Loans payable – SBA

Economic Injury Disaster Loan

On April 21, 2020, the Company obtained a loan (the “SBA EIDL Loan”) under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) adminitstered by the U.S. Small Business Administration. The Company received total proceeds of $199,000 from the SBA EIDL loan.

The SBA EIDL Loan is evidenced by a Loan Authorization and Agreement, a Secured Promissory Note (the “Note” and Security Agreement. Interest on the unpaid principal balance of the Note shall accrue at the rate of three and 75/100 percent (3.75%) per annum. Pursuant to the terms of the Note, commencing May 21, 2021 (i.e., twelve (12) months from the Note date), the Company shall make principal and interest payments in the amount of $970 every month, with any unpaid principal and accrued interest due and payable on April 21, 2050. In April 2021, the SBA announced that they were extending the first payment due date for all loans until 2022. For COVID-19 EIDL loans made in calendar year 2020, the first payment due date is extended until 24 months from the date of the note. The obligations under the Loan Authorization and Agreement, and the Note shall be secured pursuant to the Security Agreement and a first position lien and security interest in the Collateral (as defined in the Security Agreement). The collateral in which the security interest is granted includes all tangible and intangible personal property, including, but not limited to: (a) inventory, and (b) equipment.

Payroll Protection Program

On May 28, 2020, the Company received funds pursuant to a Paycheck Protection Program loan (the “SBA PPP Loan”) from Riverview Bank, under recently enacted CARES Act administered by U.S. Small Business Administration. The Company received total proceeds of $100,000 from the SBA PPP Loan. In accordance with the

requirements of the CARES Act, the Company will use proceeds from the SBA PPP Loan primarily for payroll costs. The SBA PPP Loan was scheduled to mature on May 22, 2022 but allowed for forgiveness if certain conditions were met. On January 30, 2021, the Company was notified by the SBA that the loan had been forgiven in its entirety, including outstanding principal of $100,000 and accrued interest of $655.

On March 3, 2021 the Company received funds pursuant to a Paycheck Protection Program loan (the “PPP loan”) from LIBERTY CP2, SPV, LP, under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) administered by the SBA. The Company received total proceeds of $100,000 from the PPP loan. The loan carried an interest rate of 1.00%. Pursuant to the terms of the note, the first payment shall be determined based on the deferment period and time required to process any application for forgiveness. The Note shall be due on March 1, 2026, or as determined by the SBA and Department of the Treasury.

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OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

As of September 30, 2021, and December 31, 2020 Debt consisted of the following:

	September 30,			December 31,
	2021			2020
Loan payable – SBA EIDL		$	198,674		$	199,000
Loan payable – SBA PPP			100,000			100,000
Less current portion			-			(69,551)
Total		$	298,674		$	229,449

NOTE 8 - STOCK OPTIONS AND WARRANTS

During the nine months ended September 30, 2021 and 2020, the Company granted 400,000 and 150,000 options for services, respectively. During the nine months ended September 30, 2021 and 2020, the Company recognized expense of $16,493 and $13,767, respectively, for options and warrants that vested during the periods pursuant to ASC Topic 718. Total remaining amount of compensation expense to be recognized in future periods is $25,364.

On August 3, 2011 the Board of Directors adopted the Omnitek Engineering Corp. 2011 Long-term Incentive Plan (the “2011 Plan”), under which 1,000,000 shares of Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and and Non-Qualified Stock Options to employees and consultants at its discretion. As of September 30, 2021 the Company has a total of 75,000 options issued under the 2011 Plan. On September 11, 2015 the Board of Directors adopted the Omnitek Engineering Corp. 2015 Long Term Incentive Plan (the “2015 Plan”), under which 2,500,000 shares of the Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of September 30, 2021 the Company has a total of 1,915,556 options issued under the 2015 Plan. In October 2017, the Company’s shareholders approved its 2017 Long-Term Incentive Plan (the “2017 Plan”). Under the 2017 plan, the Company may issue up to 5,000,000 shares of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of September 30, 2021, the Company has a total of 1,300,000 options issued under the 2017 Plan. During the nine months ended September 30, 2021 and September 30, 2020 the Company issued -0- and -0- warrants, respectively.

The Company recognizes compensation expense for stock-based awards expected to vest on a straight-line basis over the requisite service period of the award based on their grant date fair value. The Company estimates the fair value of stock options using a Black-Scholes option pricing model which requires management to make estimates for certain assumptions regarding risk-free interest rate, expected life of options, expected volatility of stock and expected dividend yield of stock. When determining expected volatility, the Company considers the historical performance of the Company’s stock, as well as implied volatility. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant, based on the options’ expected term. The expected term of the options is based on the Company’s evaluation of option holders’ exercise patterns and represents the period of time that options are expected to remain unexercised. The Company uses historical data to estimate the timing and amount of forfeitures.

The following table presents the assumptions used to estimate the fair values of the stock options granted:

	September 30, 2021	September 30, 2020
Expected volatility	201%	159%
Expected dividends	0%	0%
Expected term	7 Years	7 Years
Risk-free interest rate	1.20%	0.60%

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OMNITEK ENGINEERING CORP.

Notes to Condensed Financial Statements

September 30, 2021

(unaudited)

NOTE 8 - STOCK OPTIONS AND WARRANTS (CONTINUED)

A summary of the status of the options and warrants granted at September 30, 2021 and December 31, 2020 and changes during the periods then ended is presented below:

	September 30,			December 31,
	2021			2020
			Weighted-Average			Weighted-Average
	Shares		Exercise Price	Shares		Exercise Price
Outstanding at beginning of year	2,890,556	$	0.20	2,940,556	$	0.25
Granted	400,000		0.11	150,000		0.06
Exercised	-		-	-		-
Expired or cancelled	-		-	(200,000)		0.87
Outstanding at end of period	3,290,556		0.19	2,890,556		0.20
Exercisable	3,048,889	$	0.19	2,882,223	$	0.20

A summary of the status of the options and warrants outstanding at September 30, 2021 is presented below:

Range of Exercise Prices	Number Outstanding	Weighted-Average Remaining Contractual Life	Number Exercisable	Weighted-Average Exercise Price

$ 0.01-0.99	3,290,556	3.46 years	3,048,889	$ 0.19

NOTE 9 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the dates of these financial statements were used. The Company confirms non-occurrence of any subsequent agreement or events.

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ITEM 2 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion of our financial condition and results of operations should be read in conjunction with the condensed financial statements and related notes to the condensed financial statements included elsewhere in this periodic report. Some of the statements under “Management’s Discussion and Analysis,” “Description of Business” and elsewhere herein may include forward-looking statements which reflect our current views with respect to future events and financial performance. These statements include forward-looking statements both with respect to us specifically and the alternative fuels engines industry in general. Statements which include the words “expect,” “intend,” “plan,” “believe,” “project,” “anticipate,” “will,” and similar statements of a future or forward-looking nature identify forward-looking statements for purposes of the federal securities laws or otherwise. The safe harbor provisions of the federal securities laws do not apply to any forward-looking statements contained in this registration statement.

All forward-looking statements address such matters that involve risks and uncertainties. Accordingly, there are or will be important factors that could cause our actual results to differ materially from those indicated in these statements. We undertake no obligation to publicly update or review any forward-looking statements, whether as a result of new information, future developments or otherwise.

If one or more of these or other risks or uncertainties materialize, or if our underlying assumptions prove to be incorrect, actual results may vary materially from what we projected. Any forward-looking statements you read herein reflect our current views with respect to future events and are subject to these and other risks, uncertainties and assumptions relating to our written and oral forward-looking statements attributable to us or individuals acting on our behalf and such statements are expressly qualified in their entirety by this paragraph.

Results of Operations

For the three months ended September 30, 2021 and September 30, 2020

Revenues were $311,909 for the three months ended September 30, 2021 compared with $215,867 for the three months ended September 30, 2020, an increase of $96,042. The increase in revenues for the period relates primarily to increased international sales. Sales further benefited from a one-time gain due to the liquidation of certain obsolete inventory sold during the company’s relocation to another facility with less warehouse space during the third quarter.

Cost of sales was $165,286 for the three months ended September 30, 2021 compared with $122,624 for the three months ended September 30, 2020, an increase of $42,662. Our gross margin percentage was 47% for the three months ended September 30, 2021 compared with 43% in the same period in 2020. The higher margin for the three months ended September 30, 2021 relates primarily to product mix.

Operating expenses for the three months ended September 30, 2021 were $161,715 compared with $182,220 in the same period in 2020, a decrease of $20,505 or 11%. General and administrative expense for the three months ended September 30, 2021 was $145,811 compared with $164,549 for the three months ended September 30, 2020. Major components of general and administrative expenses for the three months ended September 30, 2021 were professional fees of $16,100, rent expense of $33,097, and salary and wages of $54,698 This compares to professional fees of $11,757, rent expense of $22,240 and salaries and wages of $55,532 for the three months ended September 30, 2020. For the three months ended September 30, 2021 research and development outlays decreased to $15,555 compared with $17,535 for the three months ended September 30, 2020.

Our net loss for the three months ended September 30, 2021 was $5,128, or ($0.00) per share, compared with a net loss of $94,169, or ($0.00) per share, for the three months ended September 30, 2020. The decreased net loss during the three months ended September 30, 2021 over the same period a year earlier, was primarily due to higher revenues and a one-time gain due to the liquidation of certain obsolete inventory sold during the company’s relocation to another facility with less warehouse space. For the three months ended September 30, 2021 Other income was $17,918 compared to $0 for the three months ended September 30, 2020. This was due to a one-time sale that was not in the ordinary course of business.

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Results for the three months ended September 30, 2021 reflect the impact of non-cash expenses, including the value of options and warrants granted in the amount of $2,619 and depreciation and amortization of $349. For the three-month period a year earlier non-cash expenses included options and warrants granted in the amount of $1,689 and depreciation and amortization of $136.

For the nine months ended September 30, 2021 and September 30, 2020

Revenues increased to $758,329 for the nine months ended September 30, 2021 from $650,771 for the nine months ended September 30, 2020, an increase of $107,558 or 17%. The increase in revenues for the period relates primarily to increased international sales. Sales further benefited from a one-time gain due to the liquidation of certain obsolete inventory sold during the company’s relocation to another facility with less warehouse space during the third quarter.

Our cost of sales increased to $456,169 for the nine months ended September 30, 2021 from $402,604 for the nine months ended September 30, 2020, an increase of $53,565. Our gross margin was 40% for the nine months ended September 30, 2021 compared with 38% in 2020.

Our operating expenses for the nine months ended September 30, 2021 were $494,418 compared to $586,927 in 2020, a decrease of $92,509 or 16%. General and administrative expense for the nine months ended September 30, 2021 was $444,688 as compared to $519,300 for the nine months ended September 30, 2020. Major components of general and administrative expenses for the nine months ended September 30, 2021 were professional fees of $46,727, rent expense of $87,255 and salary and wages of $159,846. This compares with professional fees of $62,290, rent expense of 104,519, and salary and wages of $172,073 for the nine months ended September 30, 2020. Research and development outlays were decreased to $49,110 for the nine months ended September 30, 2021 compared with $67,221 for the nine months ended September 30, 2020.

Our net loss for the nine months ended September 30, 2021 was $94,704, or ($0.00) per share, compared to a net loss of $353,371, or ($0.02) per share, for the nine months ended September 30, 2020. The decreased net loss over the same period a year earlier was primarily due to higher revenues and a one-time gain due to the liquidation of certain obsolete inventory during the nine months ended September 30, 2021.

Results for the nine months ended September 30, 2021 reflect the impact of non-cash expenses, including the value of options and warrants granted in the amount of $16,493, depreciation and amortization of $620 and the inventory reserve adjustment of $(121,572). For the nine-month period a year earlier, non-cash expenses included the value of options and warrants granted of $13,767, depreciation and amortization of $407 and inventory reserve adjustment of $49,681. For the nine months ended September 30, 2021 Other income was $17,985 compared to $874 for the nine months ended September 30, 2020. This was due to a one-time sale that was not in the ordinary course of business.

Liquidity and Capital Resources

Overview

Our primary sources of liquidity are cash provided by financing activities and available working capital. Additionally, from time to time we may raise funds from the equity capital markets to fund our research and development programs, expansion of our business and general operations.

At September 30, 2021, our current liabilities totaled $1,566,714 and our current assets totaled $813,615, resulting in negative working capital of $753,099.

We have no firm commitments or obligations for capital expenditures. However, substantial discretionary expenditures may be required to enable us to conduct existing and planned product research, design, development, manufacturing, marketing and distribution of our products. We may need to raise additional capital to facilitate growth and support our long-term product development, manufacturing, and marketing programs. The Company has no established bank-financing arrangements. Therefore, it is possible that we need to seek additional financing through subsequent future public or private sales of our securities, including equity securities. We may also seek

Page 19

funding for the development, manufacturing, and marketing of our products through strategic partnerships and other arrangements with corporate partners. There can be no assurance, however, that such collaborative arrangements or additional funds will be available when needed, or on terms acceptable to us, if at all. If adequate funds are not available, we may be required to curtail one or more of our research and development programs.

We have historically incurred significant losses, which have resulted in a total accumulated deficit of $21,560,345 at September 30, 2021, of which $5,604,135 is a direct result of derivative expense and change in fair value of derivative liability and is unrelated to our operations or cash flow.

Operating Activities

We realized a negative cash flow from operations of $181,989 for the nine months ended September 30, 2021 compared with a negative cash flow of $269,694 during the nine months ended September 30, 2020.

Included in the operating loss of $94,704 for the nine months ended September 30, 2021 are non-cash expenses, which are not a drain on our capital resources. During the period, these non-cash expenses include the value of options and warrants granted in the amount of $16,493, depreciation and amortization of $620 and the inventory reserve adjustment of $(121,572).

Financing Activities

We realized a positive cash flow from financing activities of $146,223 for the nine months ended September 30, 2021 compared with positive cash flow of $288,000 for the nine months ended September 30, 2020. The positive cash flow for the nine months ended September 30, 2021 relates primarily to proceeds from long-term debt. The positive cash flow for the nine months ended September 30, 2020 relates to proceeds from long-term debt.

Investing Activities

We realized a negative cash flow from investing activities of $10,840 for the nine months ended September 30, 2021 compared with zero cash flows from investing activities for the nine months ended September 30, 2020. The negative cash flow for the nine months ended September 30, 2021 relates to expenditures for leasehold improvements and equipment.

Off-Balance Sheet Arrangements

None.

Critical Accounting Policies and Estimates

Accounting Method and Use of Estimates

The Company's financial statements are prepared using the accrual method of accounting. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Areas where significant estimates are required include the following:

Accounts Receivable

Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts.

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Inventory

Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw materials. The Company identifies items in its inventory that have not been sold in a timely manner. Accordingly, the Company has established an allowance for the cost of such obsolete inventory.

Long-lived assets

The Company assesses the recoverability of its long lived assets annually and whenever circumstances would indicate that there may be an impairment. The Company compares the estimated undiscounted future cash flows to the carrying value of the long-lived assets to determine if an impairment has occurred. In the event that an impairment has occurred, the Company recognizes the impairment immediately.

Contract assets and liabilities

Revenue Recognition

We recognize revenue on various products and services as follows:

Contracts – Revenues are recognized as performance obligations are satisfied over time (also known as percentage-of-completion method), measured by either achievement of milestones or the ratio of costs incurred up to a given date to estimated total costs for each contract. Contract costs include all direct material, labor, subcontract and other costs. Provisions for estimated losses on uncompleted contracts are made in the period in which such losses are determined. Changes in job performance, job conditions, estimated profitability and associated change orders and claims, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and income and are recognized in the period in which the revisions are determined.

Performance Obligations

Page 21

Performance Obligations Satisfied Over Time

Performance Obligations Satisfied at a Point in Time

Pre-contract costs are generally not incurred by the Company.

Contract Estimates

Variable Consideration

Recent Accounting Pronouncements

The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by our company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our

Page 22

management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Our management carried out an evaluation under the supervision and with the participation of our Principal Executive Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 ("Exchange Act"). Based upon that evaluation, our Principal Executive Officer and Principal Financial Officer have concluded that, as a result of the material weaknesses described below, our disclosure controls and procedures were not effective as of September 30, 2021. The material weakness, which relates to internal control over financial reporting, that was identified is: due to our small size, we do not have a proper segregation of duties in certain areas of our financial reporting process. This control deficiency, which is pervasive in nature, results in a reasonable possibility that material misstatements of the financial statements will not be prevented or detected on a timely basis.

Changes in Internal Controls

There have not been any changes in the Company's internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarter ended September 30, 2021 that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1.LEGAL PROCEEDINGS

We are not a party to any pending legal proceeding. No federal, state or local governmental agency is presently contemplating any proceeding against the Company. No director, executive officer or affiliate of the Company or owner of record or beneficially of more than five percent of the Company's common stock is a party adverse to the Company or has a material interest adverse to the Company in any proceeding.

ITEM 1A. RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 2.UNREGISTERED SALE OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 5. OTHER INFORMATION

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ITEM 6. EXHIBITS

(a)Documents filed as part of this Report.

1. Financial Statements. The condensed unaudited Balance Sheet of Omnitek Engineering Corp. as of September 30, 2021 and the audited balance sheet as of December 31, 2020, the condensed unaudited Statements of Operations for the three month periods ended September 30, 2021 and 2020, the condensed unaudited Statements of Cash Flows for the nine month periods ended September 30, 2021 and 2020, and the condensed unaudited Statements of Stockholders’ Equity (Deficit) as of September 30, 2021 and 2020, together with the notes thereto, are included in this Quarterly Report on Form 10-Q.

3. Exhibits. The following exhibits are either filed as a part hereof or are incorporated by reference. Exhibit numbers correspond to the numbering system in Item 601 of Regulation S-K.

Exhibit
Number		Description of Exhibit

3.1		Amended and Restated Articles of Incorporation(1)
3.2		Amended and Restated By-Laws Adopted July 12, 2012(2)
31.1		CEO certification pursuant to Section 302 of the Sarbanes – Oxley Act of 2002 (3)
31.2		CFO certification pursuant to Section 302 of the Sarbanes – Oxley Act of 2002 (3)
32.1		CEO and CFO certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (3)
101		The following materials from the Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2021 formatted in Extensible Business Reporting Language ("XBRL"): (i) the balance sheets (unaudited); (ii) the statements of operations (unaudited); (iii) the statements of cash flows (unaudited); and, (iv) related notes.

(1)Previously filed on Form on Form 10 on April 27, 2010

(2)Previously filed on Form 8-K on August 2, 2012

(3)Filed herewith

Page 24

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Omnitek Engineering Corp.


Dated: November 22, 2021		/s/ Werner Funk
		By: Werner Funk
		Its: Chief Executive Officer Principal Executive Officer



Dated: November 22, 2021		/s/ Werner Funk
		By: Werner Funk

Page 25

EX-31.1 2 omtk_ex31z1.htm CERTIFICATION

Exhibit 31(i)

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO RULE 13a-14

I, Werner Funk, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Omnitek Engineering Corp.;

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. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have, for the small business issuer and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiary, 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 our 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 small business issuer’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 small business issuer’s internal control over financial reporting that occurred during the small business issuer’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the small business issuer’s internal control over financial reporting; and

5.I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of the small business issuer’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 small business issuer’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 small business issuer’s internal control over financial reporting.


Dated: November 22, 2021	___________________________
	By: Werner Funk
	Its: President and Secretary

EX-31.2 3 omtk_ex31z2.htm CERTIFICATION

Exhibit 31(ii)

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO RULE 13a-14

I, Werner Funk, certify that:

1.I have reviewed this quarterly report on Form 10-Q of Omnitek Engineering Corp.;

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.I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have, for the small business issuer and have:

(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 small business issuer’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 small business issuer’s internal control over financial reporting.


Dated: November 22, 2021	___________________________
	By: Werner Funk
	Its: Chief Financial Officer

EX-32 4 omtk_ex32.htm CERTIFICATION

Exhibit 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 Omnitek Engineering Corp. (the “Company”) on Form 10-Q for the period ending September 30, 2021 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Werner Funk, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(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.


Dated: November 22, 2021	___________________________
	By: Werner Funk
	Its: Chief Executive Officer,
	President and Secretary



Dated: November 22, 2021	___________________________
	By: Werner Funk
	Its: Chief Financial Officer

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

NOTE 1 - CONDENSED FINANCIAL STATEMENTS The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2021 and for all periods presented herein, have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2020 audited financial statements. The results of operations for the periods ended September 30, 2021 and September 30, 2020 are not necessarily indicative of the operating results for the full years. In December 2019, a novel strain of coronavirus disease (“COVID-19”) was first reported in Wuhan, China. Less than four months later, on March 11, 2020, the World Health Organization declared COVID-19 a pandemic. The extent of COVID-19’s impact on the Company’s operational and financial performance will depend on future developments, including the duration, spread and intensity of the pandemic, all of which are uncertain and difficult to predict considering the rapidly evolving landscape. As a result, it is not currently possible to ascertain the overall impact of COVID-19 on the Company’s business. However, if the pandemic continues to evolve into a severe worldwide health crisis, the disease could have a material adverse effect on the Company’s business, results of operations, financial condition and cash flows.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Basic and Diluted Loss per Share The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the periods presented. The computation of fully diluted earnings per share includes common stock equivalents outstanding at the balance sheet date. The Company had 3,048,889 and 2,857,223 stock options that would have been included in the fully diluted earnings per share as of September 30, 2021 and September 30, 2020, respectively. However, the common stock equivalents were not included in the computation of the loss per share computation because they are anti dilutive.

3048889

2857223

Income Taxes The Company accounts for income taxes in accordance with Accounting Standards Codification Topic 740, Income Taxes ("Topic 740"), which requires the recognition of deferred tax liabilities and assets at currently enacted tax rates for the expected future tax consequences of events that have been included in the financial statements or tax returns. A valuation allowance is recognized to reduce the net deferred tax asset to an amount that is more likely than not to be realized. NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company's financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of September 30, 2021 and December 31, 2020 the Company had no accrued interest or penalties related to uncertain tax positions. The Company files an income tax return in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state, and local, or non-U.S. income tax examinations by tax authorities for years before 2012.

Operating Lease Right-of-Use Assets and Liabilities Operating lease right-of-use asset represents the Company’s right to use an underlying asset for the lease term and operating lease liability represents its obliation to make lease payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized when the Company takes possession of the leased property (the Commencement Date) based on the present value of lease payments over the lease term. Rent expense on noncancellable leases containing known future scheduled rent increases is recorded on a straight-line basis over the term of the lease beginning on the Commencement Day.

Liquidity and Going Concern Historically, the Company has incurred net losses and negative cash flows from operations. As of September 30, 2021, the Company had an accumulated deficit of $21,560,345 and total stockholders’ deficit of $(952,344). At September 30, 2021, the Company had current assets of $813,615 including cash of $14,123, and current liabilities of $1,566,714, resulting in negative working capital of $(753,099). For the nine months ended September 30, 2021, the Company reported a net loss of $94,704 and net cash used in operating activities of $181,989. Management believes that based on its operating plan, the projected sales for 2021, combined with funds available from its working capital will be sufficient to fund operations for the next twelve months. However, there can be no assurance that operations and operating cash flows will continue at the current levels or improve in the near future. Whether, and when, the Company can attain profitability and positive cash flows from operations is uncertain. The Company is also uncertain whether it can raise additional capital. These uncertainties cast significant doubt upon the Company’s ability to continue as a going concern. Our financial statements have been prepared on a going concern basis, which assumes the realization of assets and liquidation of liabilities in the normal course of operations. The financial statements do not include any adjustments relating to the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities should we be unable to continue as a going concern.

Recent Accounting Pronouncements The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

13221 13221 -75000 -75000 -61779 -61779

The following table presents the assumptions used to estimate the fair values of the stock options granted: <table style="margin:0 auto;border-collapse:collapse"><tr style="height:7.9pt"><td style="width:129pt" valign="top"/><td style="width:76.1pt;border-bottom:0.5pt solid #000000" valign="top">September 30, 2021 </td><td style="width:22.5pt" valign="top"> </td><td style="width:72pt;border-bottom:0.5pt solid #000000" valign="top">September 30, 2020 </td></tr> <tr style="height:7.9pt"><td style="background-color:#D3F0FE;width:129pt" valign="top">Expected volatility </td><td style="background-color:#D3F0FE;width:76.1pt;border-top:0.5pt solid #000000" valign="bottom">201% </td><td style="background-color:#D3F0FE;width:22.5pt" valign="top"> </td><td style="background-color:#D3F0FE;width:72pt;border-top:0.5pt solid #000000" valign="bottom">159% </td></tr> <tr style="height:7.9pt"><td style="width:129pt" valign="top">Expected dividends </td><td style="width:76.1pt" valign="bottom">0% </td><td style="width:22.5pt" valign="top"> </td><td style="width:72pt" valign="bottom">0% </td></tr> <tr style="height:7.9pt"><td style="background-color:#D3F0FE;width:129pt" valign="top">Expected term </td><td style="background-color:#D3F0FE;width:76.1pt" valign="bottom">7 Years </td><td style="background-color:#D3F0FE;width:22.5pt" valign="top"> </td><td style="background-color:#D3F0FE;width:72pt" valign="bottom">7 Years </td></tr> <tr style="height:7.9pt"><td style="width:129pt" valign="top">Risk-free interest rate </td><td style="width:76.1pt" valign="bottom">1.20% </td><td style="width:22.5pt" valign="top"> </td><td style="width:72pt" valign="bottom">0.60% </td></tr> </table>

NOTE 9 - SUBSEQUENT EVENTS The Company has evaluated subsequent events through the dates of these financial statements were used. The Company confirms non-occurrence of any subsequent agreement or events.

XML 14 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2021	Nov. 19, 2021
Details
Registrant CIK	0001404804
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Entity File Number	000-53955
Entity Registrant Name	OMNITEK ENGINEERING CORP.
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	33-0984450
Entity Address, Address Line One	1345 Specialty Drive
Entity Address, Address Line Two	Suite E
Entity Address, City or Town	Vista
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92081
City Area Code	760
Local Phone Number	591-0089
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		21,600,189
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Document Transition Report	false

XML 15 R2.htm IDEA: XBRL DOCUMENT

Condensed Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash	$ 14,123	$ 60,729
Accounts receivable, net	12,613	9,455
Accounts receivable - related parties	30,475	17,345
Inventory Net	734,988	821,866
Contract assets	13,221	13,221
Deposits	8,195	38,610
Total Current Assets	813,615	961,226
Property and equipment, net	10,536	1,266
OTHER ASSETS
Operating lease right-of-use asset	624,403	0
Other noncurrent Assets	12,163	14,280
Total Other Assets	636,566	14,280
TOTAL ASSETS	1,460,717	976,772
CURRENT LIABILITIES
Accounts payable and accrued expenses	428,685	468,839
Accrued management compensation	616,311	595,158
Accounts payable - related parties	125,974	121,527
Note payable - related party	15,000	15,000
Convertible notes payable - related party	30,869	0
Contract liabilities	75,000	75,000
Current portion, long-term debt	0	69,551
Operating lease liabilities	104,849	0
Customer deposits	170,026	276,381
Total Current Liabilities	1,566,714	1,621,456
LONG-TERM LIABILITIES
Convertible notes payable - related party, net of current portion	15,680	0
Operating lease liabilities - long-term	531,993	0
Loans payable - SBA, net of current portion	298,674	229,449
Total Long-term Liabilities	846,347	229,449
Total Liabilities	2,413,061	1,850,905
STOCKHOLDERS' DEFICIT
Common stock, 125,000,000 shares authorized, no par value, 21,600,189 shares issued and outstanding	8,578,210	8,578,210
Additional paid-in capital	12,029,791	12,013,298
Accumulated deficit	(21,560,345)	(21,465,641)
Total Stockholders' Deficit	(952,344)	(874,133)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,460,717	$ 976,772

XML 16 R3.htm IDEA: XBRL DOCUMENT

Condensed Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Details
Common Stock, Shares Authorized	125,000,000	125,000,000
Common Stock, Par or Stated Value Per Share	$ 0	$ 0
Common Stock, Shares, Issued	21,600,189	21,600,189
Common Stock, Shares, Outstanding	21,600,189	21,600,189

XML 17 R4.htm IDEA: XBRL DOCUMENT

Condensed Statements of Operations (unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Details
Revenues	$ 311,909	$ 215,867	$ 758,329	$ 650,771
COST OF GOODS SOLD	165,286	122,624	456,169	402,604
GROSS MARGIN	146,623	93,243	302,160	248,167
OPERATING EXPENSES
General and administrative	145,811	164,549	444,688	519,300
Research and development	15,555	17,535	49,110	67,220
Depreciation and amortization	349	136	620	407
Total Operating Expenses	161,715	182,220	494,418	586,927
LOSS FROM OPERATIONS	(15,092)	(88,977)	(192,258)	(338,760)
OTHER INCOME (EXPENSE)
Other income	17,918	0	17,985	874
Loss on abandoned asset	(950)	0	(950)	0
Extinguishment of liability	0	0	100,655	0
Interest expense	(7,004)	(4,392)	(19,336)	(14,685)
Total Other Income (Expense)	9,964	(4,392)	98,354	(13,811)
LOSS BEFORE INCOME TAXES	(5,128)	(93,369)	(93,904)	(352,571)
INCOME TAX EXPENSE	0	800	800	800
NET LOSS	$ (5,128)	$ (94,169)	$ (94,704)	$ (353,371)
BASIC AND DILUTED LOSS PER SHARE	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.02)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	21,600,189	21,561,000	21,600,189	20,414,922

XML 18 R5.htm IDEA: XBRL DOCUMENT

Condensed Statements of Stockholders' Equity (Deficit) (unaudited) - USD ($)	Common Stock	Common Stock Subscribed	Additional Paid-in Capital	Retained Earnings	Total
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2019	$ 8,527,210	$ 20,000	$ 11,997,842	$ (20,975,929)	$ (430,877)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	21,339,865
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	0	10,408	0	10,408
Deposit - Stock purchase agreement		31,000			31,000
NET LOSS	0	0	0	(126,705)	(126,705)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2020	$ 8,527,210	51,000	12,008,250	(21,102,634)	(516,174)
Shares, Outstanding, Ending Balance at Mar. 31, 2020	21,339,865
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2019	$ 8,527,210	20,000	11,997,842	(20,975,929)	(430,877)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	21,339,865
Common stock issued for stock subscription					51,000
NET LOSS					(353,371)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2020	$ 8,578,210	0	12,011,609	(21,329,300)	(739,481)
Shares, Outstanding, Ending Balance at Sep. 30, 2020	21,600,189
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Mar. 31, 2020	$ 8,527,210	51,000	12,008,250	(21,102,634)	(516,174)
Shares, Outstanding, Beginning Balance at Mar. 31, 2020	21,339,865
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	0	1,670	0	1,670
NET LOSS	0	0	0	(132,497)	(132,497)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jun. 30, 2020	$ 8,527,210	51,000	12,009,920	(21,235,131)	(647,001)
Shares, Outstanding, Ending Balance at Jun. 30, 2020	21,339,865
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	0	1,689	0	1,689
Common stock issued for stock subscription	$ 51,000	(51,000)	0	0	0
Common stock issued for stock subscription, shares	260,324
NET LOSS	$ 0	0	0	(94,169)	(94,169)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2020	$ 8,578,210	0	12,011,609	(21,329,300)	(739,481)
Shares, Outstanding, Ending Balance at Sep. 30, 2020	21,600,189
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2020	$ 8,578,210	0	12,013,298	(21,465,641)	(874,133)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	21,600,189
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	0	11,283	0	11,283
Deposit - Stock purchase agreement	0	0	0	0	0
NET LOSS	0	0	0	(395)	(395)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2021	$ 8,578,210	0	12,024,581	(21,466,036)	(863,245)
Shares, Outstanding, Ending Balance at Mar. 31, 2021	21,600,189
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2020	$ 8,578,210	0	12,013,298	(21,465,641)	(874,133)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	21,600,189
Common stock issued for stock subscription					0
NET LOSS					(94,704)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2021	$ 8,578,210	0	12,029,791	(21,560,345)	(952,344)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	21,600,189
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Mar. 31, 2021	$ 8,578,210	0	12,024,581	(21,466,036)	(863,245)
Shares, Outstanding, Beginning Balance at Mar. 31, 2021	21,600,189
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	0	2,591	0	2,591
NET LOSS	0	0	0	(89,181)	(89,181)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jun. 30, 2021	$ 8,578,210	0	12,027,172	(21,555,117)	(949,835)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	21,600,189
Adjustments to Additional Paid in Capital, Warrant Issued	$ 0	0	2,619	0	2,619
NET LOSS	0	0	0	(5,128)	(5,128)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2021	$ 8,578,210	$ 0	$ 12,029,791	$ (21,560,345)	$ (952,344)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	21,600,189

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

- Definition

Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.

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+ Details

XML 19 R6.htm IDEA: XBRL DOCUMENT

Condensed Statements of Cash Flows (unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
OPERATING ACTIVITIES
NET LOSS	$ (94,704)	$ (353,371)
Adjustments to reconcile net loss to
Depreciation and amortization	620	407
Loss on abandoned asset	950	0
Options and warrants issued for services	16,493	13,767
Extinguishment of liability	(100,655)	0
Amortization of ROU asset	27,947	0
Inventory reserve	(121,572)	49,681
Changes in operating assets and liabilities:
Accounts receivable	(3,158)	(4,112)
Accounts receivable-related parties	(13,130)	2,191
Contract assets	0	0
Deposits	30,415	(5,369)
Inventory	208,450	67,417
Accounts payable and accrued expenses	(39,499)	(71,628)
Contract liabilities	0	0
Customer deposits	(106,355)	(5,856)
Accounts payable-related parties	4,447	(12,052)
Other noncurrent assets	2,117	0
Accrued management compensation	21,153	49,231
Operating lease liability	(15,508)
Net Cash Used in Operating Activities	(181,989)	(269,694)
INVESTING ACTIVITIES
Purchase of fixed assets	(10,840)	0
Net Cash Used in Investing Activities	(10,840)	0
FINANCING ACTIVITIES
Proceeds from loans payable - SBA	100,000	299,000
Proceeds from convertible notes payable - related party	50,000	0
Payments on related party note payable	(3,777)	(27,000)
Proceeds from stock subscription	0	31,000
Payments on convertible note payable	0	(15,000)
Net Cash Provided by Financing Activities	146,223	288,000
NET CHANGE IN CASH	(46,606)	18,306
CASH AT BEGINNING OF YEAR	60,729	20,236
CASH AT END OF PERIOD	14,123	38,542
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Interest	13,103	13,297
Income taxes	800	800
NON CASH FINANCING ACTIVITIES:
Common stock issued for stock subscription	0	$ 51,000
Adoption of ASC 842 - ROU Asset	653,701
Adoption of ASC 842 - ROU Liability	$ (652,350)

XML 20 R7.htm IDEA: XBRL DOCUMENT

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

9 Months Ended

Sep. 30, 2021

Notes

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

XML 21 R8.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2021

Notes

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

Revenue Recognition

We recognize revenue on various products and services as follows:

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Performance Obligations

Performance Obligations Satisfied Over Time

Performance Obligations Satisfied at a Point in Time

Pre-contract costs are generally not incurred by the Company

Contract Estimates

Accounting for long-term contracts involves the use of various techniques to estimate total contract revenue and costs. For long-term contracts, Omnitek estimates the profit on a contract as the difference between the total estimated revenue and expected costs to complete a contract and recognizes that profit over the life of the contract.

Variable Consideration

The transaction price for contracts may include variable consideration, which includes increases to transaction price for approved and unapproved change orders, claims and incentives, and reductions to transaction price for liquidated damages. Variable consideration historically has been insignificant.

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2021 and September 30, 2020:

		For the three months ended September 30,			For the three months ended September 30,
		2021			2020
		Consumer	Long-term		Consumer	Long-term
Segments		Products	Contract	Total	Products	Contract	Total
Domestic	$	`84,491`	`-`	84,491	`$117,632`	`-`	`117,632`
International		`227,418`	`-`	227,418	`98,235`	`-`	`98,235`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

Filters	$	`189,559`	`-`	189,559	`$45,561`	`-`	`45,561`
Components		`122,350`	`-`	122,350	`170,306`	`-`	`170,306`
Engineering Services		`-`	`-`	-	`-`	`-`	`-`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2021 and September 30, 2020:

		For the nine months ended September 30,				For the nine months ended September 30,
		2021				2020
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	`318,360`	`-`	`318,360`	$	`463,971`	`-`	`463,971`
International		`439,969`	`-`	`439,969`		`186,800`	`-`	`186,800`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

Filters	$	`399,966`	`-`	`399,966`	$	`209,593`	`-`	`209,593`
Components		`349,893`	`-`	`349,893`		`441,178`	`-`	`441,178`
Engineering Services		`8,470`	`-`	`8,470`		`-`	`-`	`-`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Inventory

Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following:

	September 30,		December 31,
Location : Vista, CA	2021		2020
Raw materials		`$847,392`		`$917,567`
Finished goods		`824,333`		`962,608`
Allowance for obsolete inventory		`(936,737)`		`(1,058,309)`
Total		`$734,988`		`$821,866`

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $51,165 and $49,681, for the periods ended September 30, 2021 and September 30, 2020, respectively.

Property and Equipment

Property and equipment at September 30, 2021 and December 31, 2020 consisted of the following:

	September 30,		December 31,
	2021		2020
Production equipment	$	`65,417`	$	`64,673`
Computers/Office equipment		`28,540`		`28,540`
Tooling equipment		`12,380`		`12,380`
Leasehold Improvements		`7,383`		`42,451`
Less: accumulated depreciation		`(103,184)`		`(146,778)`
Total	$	`10,536`	$	`1,266`

Depreciation expense for the periods ended September 30, 2021 and September 30, 2020 was $620 and $407, respectively.

Basic and Diluted Loss per Share

Income Taxes

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Operating Lease Right-of-Use Assets and Liabilities

Liquidity and Going Concern

Recent Accounting Pronouncements

The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

XML 22 R9.htm IDEA: XBRL DOCUMENT

NOTE 3 - CONTRACT ASSETS AND LIABILITIES

9 Months Ended

Sep. 30, 2021

Notes

NOTE 3 - CONTRACT ASSETS AND LIABILITIES

NOTE 3 – CONTRACT ASSETS AND LIABILITIES

NOTE 3 – CONTRACT ASSETS AND LIABILITIES (Continued)

The table below reconciles the net excess billings to the amounts included in the balance sheets at those dates:

	September 30,		December 31,
	2021		2020
Contract assets	$	`13,221`	$	`13,221`
Contract liabilities	$	`(75,000)`	$	`(75,000)`
Net amount of contract liabilities in excess of contract assets	$	`(61,779)`	$	`(61,779)`

XML 23 R10.htm IDEA: XBRL DOCUMENT

NOTE 4 - LEASES

9 Months Ended

Sep. 30, 2021

Notes

NOTE 4 - LEASES

NOTE 4 – LEASES

As of September 30, 2021, maturities of operating lease liabilities were as follows:


Years ending December 31,
2021 (remaining)	$	33,489
2022		133,956
2023		141,036
2024		148,074
Thereafter		264,402
Total lease payments		720,957
Less: imputed interest		(84,115)
Total lease liability	$	636,842
Less: current lease liability		(104,849)
Long-term lease liability	$	531,993

XML 24 R11.htm IDEA: XBRL DOCUMENT

NOTE 5 - RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2021

Notes

NOTE 5 - RELATED PARTY TRANSACTIONS

NOTE 5 - RELATED PARTY TRANSACTIONS

Accounts Receivable – Related Parties

As of September 30, 2021 and December 31, 2020, the Company was owed $30,475 and $17,345, respectively, by an entity controlled by the Company’s CEO for purchase of products and services.

Accounts Payable – Related Parties

NOTE 5 - RELATED PARTY TRANSACTIONS (Continued)

Accrued Management Compensation

For the periods ended September 30, 2021 and December 31, 2020, the Company’s president was due amounts for services performed for the Company.

As of September 30, 2021 and December 31, 2020 the accrued management fees consisted of the following:

	September 30,			December 31,
	2021			2020
Amounts due to the president		$	`616,311`		$	`595,158`
Total		$	`616,311`		$	`595,158`

XML 25 R12.htm IDEA: XBRL DOCUMENT

NOTE 6 - NOTES PAYABLE - RELATED PARTY

9 Months Ended

Sep. 30, 2021

Notes

NOTE 6 - NOTES PAYABLE - RELATED PARTY

NOTE 6 – NOTES PAYABLE - RELATED PARTY

Convertible Notes – Related Parties

	September 30,			December 31,
	2021			2020
Convertible Note payable, related parties		$	46,549		$	-
Less current portion			(30,869)			-
Total		$	15,680		$	-

NOTE 6 – NOTES PAYABLE - RELATED PARTY (Continued)

Notes Payable – Related Party

	September 30,			December 31,
	2021			2020
Note payable, related party		$	`15,000`		$	`15,000`
Total		$	`15,000`		$	`15,000`

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (g)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1C
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1E
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1I
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 20
-Section 50
-Paragraph 1B
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611

+ Details

XML 26 R13.htm IDEA: XBRL DOCUMENT

NOTE 7 - DEBT

9 Months Ended

Sep. 30, 2021

Notes

NOTE 7 - DEBT

NOTE 7 – DEBT

Loans payable – SBA

Economic Injury Disaster Loan

Payroll Protection Program

As of September 30, 2021, and December 31, 2020 Debt consisted of the following:

	September 30,			December 31,
	2021			2020
Loan payable – SBA EIDL		$	198,674		$	199,000
Loan payable – SBA PPP			100,000			100,000
Less current portion			-			(69,551)
Total		$	298,674		$	229,449

XML 27 R14.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS

9 Months Ended

Sep. 30, 2021

Notes

NOTE 8 - STOCK OPTIONS AND WARRANTS

NOTE 8 - STOCK OPTIONS AND WARRANTS

The following table presents the assumptions used to estimate the fair values of the stock options granted:

	September 30, 2021	September 30, 2020
Expected volatility	201%	159%
Expected dividends	0%	0%
Expected term	7 Years	7 Years
Risk-free interest rate	1.20%	0.60%

NOTE 8 - STOCK OPTIONS AND WARRANTS (CONTINUED)

A summary of the status of the options and warrants granted at September 30, 2021 and December 31, 2020 and changes during the periods then ended is presented below:

	September 30,			December 31,
	2021			2020
			Weighted-Average			Weighted-Average
	Shares		Exercise Price	Shares		Exercise Price
Outstanding at beginning of year	2,890,556	$	0.20	2,940,556	$	0.25
Granted	400,000		0.11	150,000		0.06
Exercised	-		-	-		-
Expired or cancelled	-		-	(200,000)		0.87
Outstanding at end of period	3,290,556		0.19	2,890,556		0.20
Exercisable	3,048,889	$	0.19	2,882,223	$	0.20

A summary of the status of the options and warrants outstanding at September 30, 2021 is presented below:

Range of Exercise Prices	Number Outstanding	Weighted-Average Remaining Contractual Life	Number Exercisable	Weighted-Average Exercise Price

$ 0.01-0.99	3,290,556	3.46 years	3,048,889	$ 0.19

XML 28 R15.htm IDEA: XBRL DOCUMENT

NOTE 9 - SUBSEQUENT EVENT

9 Months Ended

Sep. 30, 2021

Notes

NOTE 9 - SUBSEQUENT EVENT

NOTE 9 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the dates of these financial statements were used. The Company confirms non-occurrence of any subsequent agreement or events.

XML 29 R16.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Use of Estimates

XML 30 R17.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Revenue Recognition

We recognize revenue on various products and services as follows:

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Performance Obligations

Performance Obligations Satisfied Over Time

Performance Obligations Satisfied at a Point in Time

Pre-contract costs are generally not incurred by the Company

Contract Estimates

Variable Consideration

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2021 and September 30, 2020:

		For the three months ended September 30,			For the three months ended September 30,
		2021			2020
		Consumer	Long-term		Consumer	Long-term
Segments		Products	Contract	Total	Products	Contract	Total
Domestic	$	`84,491`	`-`	84,491	`$117,632`	`-`	`117,632`
International		`227,418`	`-`	227,418	`98,235`	`-`	`98,235`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

Filters	$	`189,559`	`-`	189,559	`$45,561`	`-`	`45,561`
Components		`122,350`	`-`	122,350	`170,306`	`-`	`170,306`
Engineering Services		`-`	`-`	-	`-`	`-`	`-`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2021 and September 30, 2020:

		For the nine months ended September 30,				For the nine months ended September 30,
		2021				2020
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	`318,360`	`-`	`318,360`	$	`463,971`	`-`	`463,971`
International		`439,969`	`-`	`439,969`		`186,800`	`-`	`186,800`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

Filters	$	`399,966`	`-`	`399,966`	$	`209,593`	`-`	`209,593`
Components		`349,893`	`-`	`349,893`		`441,178`	`-`	`441,178`
Engineering Services		`8,470`	`-`	`8,470`		`-`	`-`	`-`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

XML 31 R18.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Inventory

Inventory is stated at the lower of cost or market. The Company’s inventory consists of finished goods and raw material and is located in Vista, California, consisting of the following:

	September 30,		December 31,
Location : Vista, CA	2021		2020
Raw materials		`$847,392`		`$917,567`
Finished goods		`824,333`		`962,608`
Allowance for obsolete inventory		`(936,737)`		`(1,058,309)`
Total		`$734,988`		`$821,866`

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $51,165 and $49,681, for the periods ended September 30, 2021 and September 30, 2020, respectively.

- Definition

Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.

+ References + Details

XML 32 R19.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Property and Equipment

Property and equipment at September 30, 2021 and December 31, 2020 consisted of the following:

	September 30,		December 31,
	2021		2020
Production equipment	$	`65,417`	$	`64,673`
Computers/Office equipment		`28,540`		`28,540`
Tooling equipment		`12,380`		`12,380`
Leasehold Improvements		`7,383`		`42,451`
Less: accumulated depreciation		`(103,184)`		`(146,778)`
Total	$	`10,536`	$	`1,266`

Depreciation expense for the periods ended September 30, 2021 and September 30, 2020 was $620 and $407, respectively.

XML 33 R20.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Basic and Diluted Loss per Share

XML 34 R21.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Income Taxes (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Income Taxes

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

XML 35 R22.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Operating Lease Right-of-Use Assets and Liabilities (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Operating Lease Right-of-Use Assets and Liabilities

XML 36 R23.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Liquidity and Going Concern

XML 37 R24.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)

9 Months Ended

Sep. 30, 2021

Policies

Recent Accounting Pronouncements

The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’s financial position, or statements.

XML 38 R25.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Schedule of Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2021 and September 30, 2020:

		For the three months ended September 30,			For the three months ended September 30,
		2021			2020
		Consumer	Long-term		Consumer	Long-term
Segments		Products	Contract	Total	Products	Contract	Total
Domestic	$	`84,491`	`-`	84,491	`$117,632`	`-`	`117,632`
International		`227,418`	`-`	227,418	`98,235`	`-`	`98,235`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

Filters	$	`189,559`	`-`	189,559	`$45,561`	`-`	`45,561`
Components		`122,350`	`-`	122,350	`170,306`	`-`	`170,306`
Engineering Services		`-`	`-`	-	`-`	`-`	`-`
	$	`311,909`	`-`	311,909	`$215,867`	`-`	`215,867`

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2021 and September 30, 2020:

		For the nine months ended September 30,				For the nine months ended September 30,
		2021				2020
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	`318,360`	`-`	`318,360`	$	`463,971`	`-`	`463,971`
International		`439,969`	`-`	`439,969`		`186,800`	`-`	`186,800`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

Filters	$	`399,966`	`-`	`399,966`	$	`209,593`	`-`	`209,593`
Components		`349,893`	`-`	`349,893`		`441,178`	`-`	`441,178`
Engineering Services		`8,470`	`-`	`8,470`		`-`	`-`	`-`
	$	`758,329`	`-`	`758,329`	$	`650,771`	`-`	`650,771`

XML 39 R26.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory: Schedule Of Inventory Current (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Schedule Of Inventory Current

	September 30,		December 31,
Location : Vista, CA	2021		2020
Raw materials		`$847,392`		`$917,567`
Finished goods		`824,333`		`962,608`
Allowance for obsolete inventory		`(936,737)`		`(1,058,309)`
Total		`$734,988`		`$821,866`

XML 40 R27.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Property Plant And Equipment

	September 30,		December 31,
	2021		2020
Production equipment	$	`65,417`	$	`64,673`
Computers/Office equipment		`28,540`		`28,540`
Tooling equipment		`12,380`		`12,380`
Leasehold Improvements		`7,383`		`42,451`
Less: accumulated depreciation		`(103,184)`		`(146,778)`
Total	$	`10,536`	$	`1,266`

XML 41 R28.htm IDEA: XBRL DOCUMENT

NOTE 3 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Long-Term Contract or Program Disclosure

	September 30,		December 31,
	2021		2020
Contract assets	$	`13,221`	$	`13,221`
Contract liabilities	$	`(75,000)`	$	`(75,000)`
Net amount of contract liabilities in excess of contract assets	$	`(61,779)`	$	`(61,779)`

XML 42 R29.htm IDEA: XBRL DOCUMENT

NOTE 4 - LEASES: Schedule of Maturities of Operating Lease Liabilities (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Schedule of Maturities of Operating Lease Liabilities

As of September 30, 2021, maturities of operating lease liabilities were as follows:


Years ending December 31,
2021 (remaining)	$	33,489
2022		133,956
2023		141,036
2024		148,074
Thereafter		264,402
Total lease payments		720,957
Less: imputed interest		(84,115)
Total lease liability	$	636,842
Less: current lease liability		(104,849)
Long-term lease liability	$	531,993

XML 43 R30.htm IDEA: XBRL DOCUMENT

9 Months Ended

Sep. 30, 2021

Tables/Schedules

	September 30,			December 31,
	2021			2020
Amounts due to the president		$	`616,311`		$	`595,158`
Total		$	`616,311`		$	`595,158`

XML 44 R31.htm IDEA: XBRL DOCUMENT

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Schedule of Convertible Notes - Related Parties

	September 30,			December 31,
	2021			2020
Convertible Note payable, related parties		$	46,549		$	-
Less current portion			(30,869)			-
Total		$	15,680		$	-

XML 45 R32.htm IDEA: XBRL DOCUMENT

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Schedule Of Notes Payable Related Party table

	September 30,			December 31,
	2021			2020
Note payable, related party		$	`15,000`		$	`15,000`
Total		$	`15,000`		$	`15,000`

XML 46 R33.htm IDEA: XBRL DOCUMENT

NOTE 7 - DEBT: Schedule of Debt (Tables)

As of September 30, 2021, and December 31, 2020 Debt consisted of the following:

	September 30,			December 31,
	2021			2020
Loan payable – SBA EIDL		$	198,674		$	199,000
Loan payable – SBA PPP			100,000			100,000
Less current portion			-			(69,551)
Total		$	298,674		$	229,449

XML 47 R34.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS: The following table presents the assumptions used to estimate the fair values of the stock options granted (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

The following table presents the assumptions used to estimate the fair values of the stock options granted

The following table presents the assumptions used to estimate the fair values of the stock options granted:

	September 30, 2021	September 30, 2020
Expected volatility	201%	159%
Expected dividends	0%	0%
Expected term	7 Years	7 Years
Risk-free interest rate	1.20%	0.60%

XML 48 R35.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS: Schedule Of Share Based Compensation Stock Options Activity (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Schedule Of Share Based Compensation Stock Options Activity

	September 30,			December 31,
	2021			2020
			Weighted-Average			Weighted-Average
	Shares		Exercise Price	Shares		Exercise Price
Outstanding at beginning of year	2,890,556	$	0.20	2,940,556	$	0.25
Granted	400,000		0.11	150,000		0.06
Exercised	-		-	-		-
Expired or cancelled	-		-	(200,000)		0.87
Outstanding at end of period	3,290,556		0.19	2,890,556		0.20
Exercisable	3,048,889	$	0.19	2,882,223	$	0.20

XML 49 R36.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS: Summary of the Status of the Options (Tables)

9 Months Ended

Sep. 30, 2021

Tables/Schedules

Summary of the Status of the Options

Range of Exercise Prices	Number Outstanding	Weighted-Average Remaining Contractual Life	Number Exercisable	Weighted-Average Exercise Price

$ 0.01-0.99	3,290,556	3.46 years	3,048,889	$ 0.19

XML 50 R37.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition (Details)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Transferred over Time
Concentration Risk, Percentage	0.00%	0.00%
Transferred at Point in Time
Concentration Risk, Percentage	100.00%	100.00%

XML 51 R38.htm IDEA: XBRL DOCUMENT

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Geographic Distribution, Domestic
Products	$ 84,491	$ 117,632	$ 318,360	$ 463,971
Contract	0	0	0	0
Revenues	84,491	117,632	318,360	463,971
Geographic Distribution, Foreign
Products	227,418	98,235	439,969	186,800
Contract	0	0	0	0
Revenues	227,418	98,235	439,969	186,800
Filters
Products	189,559	45,561	399,966	209,593
Contract	0	0	0	0
Revenues	189,559	45,561	399,966	209,593
Components
Products	122,350	170,306	349,893	441,178
Contract	0	0	0	0
Revenues	122,350	170,306	349,893	441,178
Engineering Services
Products	0	0	8,470	0
Contract	0	0	0	0
Revenues	0	0	8,470	0
Products	311,909	215,867	758,329	650,771
Contract	0	0	0	0
Revenues	$ 311,909	$ 215,867	$ 758,329	$ 650,771

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory: Schedule Of Inventory Current (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Details
Raw materials	$ 847,392	$ 917,567
Finished goods	824,333	962,608
Allowance for obsolete inventory	(936,737)	(1,058,309)
Inventory Net	$ 734,988	$ 821,866

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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Inventory (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Details
Inventory Reserve Adjustment	$ 51,165	$ 49,681

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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Production Equipment
Property Plant And Equipment Gross	$ 65,417	$ 64,673
Computer Equipment
Property Plant And Equipment Gross	28,540	28,540
Tools, Dies and Molds
Property Plant And Equipment Gross	12,380	12,380
Land and Land Improvements
Property Plant And Equipment Gross	7,383	42,451
Property Plant And Equipment Gross	10,536	1,266
Less: accumulated depreciation	$ (103,184)	$ (146,778)

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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Details
Depreciation	$ 620	$ 407

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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Details) - shares	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,048,889	2,857,223

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NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Details
Accumulated deficit	$ 21,560,345						$ 21,560,345		$ 21,465,641
Total Stockholders' Deficit	(952,344)						(952,344)		(874,133)
Total Current Assets	813,615						813,615		961,226
Cash	14,123						14,123		60,729
Total Current Liabilities	1,566,714						1,566,714		$ 1,621,456
Working Capital	(753,099)						(753,099)
NET LOSS	$ 5,128	$ 89,181	$ 395	$ 94,169	$ 132,497	$ 126,705	94,704	$ 353,371
Net Cash Used in Operating Activities							$ 181,989	$ 269,694

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

The cumulative amount of the reporting entity's undistributed earnings or deficit.

+ References + Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-Section 55
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-URI http://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 28
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

+ Details

XML 58 R45.htm IDEA: XBRL DOCUMENT

NOTE 3 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Details
Contract assets	$ 13,221	$ 13,221
Contract liabilities	(75,000)	(75,000)
Net amount of contract liabilities in excess of contract assets	$ (61,779)	$ (61,779)

XML 59 R46.htm IDEA: XBRL DOCUMENT

NOTE 4 - LEASES (Details) - USD ($)	9 Months Ended
NOTE 4 - LEASES (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Adoption of ASC 842 - ROU Asset	$ 653,701
Adoption of ASC 842 - ROU Liability	652,350
Accounts payable and accrued expenses	428,685	$ 468,839
Back Rent
Accounts payable and accrued expenses	$ 23,374

XML 60 R47.htm IDEA: XBRL DOCUMENT

NOTE 4 - LEASES: Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Details
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 33,489
Lessee, Operating Lease, Liability, to be Paid, Year Two	133,956
Lessee, Operating Lease, Liability, to be Paid, Year Three	141,036
Lessee, Operating Lease, Liability, to be Paid, Year Four	148,074
Lessee, Operating Lease, Liability, to be Paid, Thereafter	264,402
Lessee, Operating Lease, Liability, to be Paid	720,957
Operating Lease, Imputed interest	(84,115)
Operating Lease, Liability	636,842
Operating lease liabilities	(104,849)	$ 0
Operating lease liabilities - long-term	$ 531,993	$ 0

XML 61 R48.htm IDEA: XBRL DOCUMENT

NOTE 5 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Details
Accounts Receivable, Related Parties, Current	$ 30,475	$ 17,345
Accounts payable - related parties	$ 125,974	$ 121,527

XML 62 R49.htm IDEA: XBRL DOCUMENT

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
President
Accrued management compensation	$ 616,311		$ 595,158
Accrued management compensation	$ 616,311	$ 595,158	$ 595,158

XML 63 R50.htm IDEA: XBRL DOCUMENT

NOTE 6 - NOTES PAYABLE - RELATED PARTY (Details) - USD ($)		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2021	Dec. 31, 2020
Convertible Note payable, related parties	$ 46,549	$ 46,549	$ 0
Debt Instrument, Interest Rate During Period		5.00%
Debt Conversion, Original Debt, Amount		$ 15,000
Chief Executive Officer
Convertible Note payable, related parties	$ 30,000	30,000
Debt Instrument, Interest Rate During Period	8.00%
Board Member
Convertible Note payable, related parties	$ 20,000	$ 20,000
Debt Instrument, Interest Rate During Period	8.00%

XML 64 R51.htm IDEA: XBRL DOCUMENT

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Details
Convertible Note payable, related parties	$ 46,549	$ 0
Convertible notes payable - related party	(30,869)	0
Convertible notes payable - related party, net of current portion	$ 15,680	$ 0

XML 65 R52.htm IDEA: XBRL DOCUMENT

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Details
Note payable - related party	$ 15,000	$ 15,000
Notes Payable, Related Parties	$ 15,000	$ 15,000

XML 66 R53.htm IDEA: XBRL DOCUMENT

NOTE 7 - DEBT (Details) - USD ($)			9 Months Ended		17 Months Ended
NOTE 7 - DEBT (Details) - USD ($)	Mar. 03, 2021	May 28, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Jan. 30, 2021
Proceeds from loans payable - SBA			$ 100,000	$ 299,000
SBA EIDL Loan
Proceeds from loans payable - SBA					$ 199,000
Debt Instrument, Interest Rate, Effective Percentage			3.75%		3.75%
Interest Expense, Debt					$ 970
Debt Instrument, Maturity Date					Apr. 21, 2050
SBA PPP Loan
Proceeds from loans payable - SBA		$ 100,000
Debt Instrument, Maturity Date		May 22, 2022
Debt Instrument, Face Amount						$ 100,000
Interest Payable, Current						$ 655
PPP Loan
Proceeds from loans payable - SBA	$ 100,000
Debt Instrument, Interest Rate, Effective Percentage	1.00%

XML 67 R54.htm IDEA: XBRL DOCUMENT

NOTE 7 - DEBT: Schedule of Debt (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
SBA EIDL Loan
Loans Payable	$ 198,674	$ 199,000
SBA PPP Loan
Loans Payable	100,000	100,000
Loans Payable, Current	0	(69,551)
Loans Payable, Noncurrent	$ 298,674	$ 229,449

XML 68 R55.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS (Details) - USD ($)	9 Months Ended		12 Months Ended
NOTE 8 - STOCK OPTIONS AND WARRANTS (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Oct. 01, 2017	Sep. 11, 2015	Aug. 03, 2011
Granted	400,000		150,000
Options and warrants issued for services	$ 16,493	$ 13,767
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 25,364
Outstanding	3,290,556		2,890,556	2,940,556
Employee Stock Option
Granted	400,000	150,000
Employee Stock Option \| 2011 Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							1,000,000
Outstanding	75,000
Employee Stock Option \| 2015 Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized						2,500,000
Outstanding	1,915,556
Employee Stock Option \| 2017 Long Term Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized					5,000,000
Outstanding	1,300,000

XML 69 R56.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS: The following table presents the assumptions used to estimate the fair values of the stock options granted (Details)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Details
Expected volatility	201.00%	159.00%
Expected dividends	0.00%	0.00%
Expected term	7 years	7 years
Risk-free interest rate	1.20%	0.60%

XML 70 R57.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS: Schedule Of Share Based Compensation Stock Options Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Details
Outstanding	3,290,556	2,890,556	2,940,556
Outstanding, Weighted Average Exercise Price	$ 0.19	$ 0.20	$ 0.25
Granted	400,000	150,000
Granted, Weighted Average Exercise Price	$ 0.11	$ 0.06
Exercised	0	0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Expired or cancelled	0	(200,000)
Expired or cancelled, Weighted Average Exercise Price	$ 0	$ 0.87
Exercisable	3,048,889	2,882,223
Exercisable, Weighted Average Exercise Price	$ 0.19	$ 0.20

XML 71 R58.htm IDEA: XBRL DOCUMENT

NOTE 8 - STOCK OPTIONS AND WARRANTS: Summary of the Status of the Options (Details)	9 Months Ended
	Sep. 30, 2021 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number \| shares	3,290,556
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	3 years 5 months 15 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number \| shares	3,048,889
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.19
Minimum
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	0.01
Maximum
Share-based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 0.99