0001493152-20-011235.txt : 20200616 0001493152-20-011235.hdr.sgml : 20200616 20200616122409 ACCESSION NUMBER: 0001493152-20-011235 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 52 CONFORMED PERIOD OF REPORT: 20200331 FILED AS OF DATE: 20200616 DATE AS OF CHANGE: 20200616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pacific Ventures Group, Inc. CENTRAL INDEX KEY: 0000882800 STANDARD INDUSTRIAL CLASSIFICATION: BEVERAGES [2080] IRS NUMBER: 752100622 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54584 FILM NUMBER: 20965724 BUSINESS ADDRESS: STREET 1: 117 WEST 9TH STREET SUITE 316 CITY: LOS ANGELES STATE: CA ZIP: 90015 BUSINESS PHONE: 310-392-5606 MAIL ADDRESS: STREET 1: 117 WEST 9TH STREET SUITE 316 CITY: LOS ANGELES STATE: CA ZIP: 90015 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN EAGLE GROUP INC DATE OF NAME CHANGE: 19940301 10-Q 1 form10-q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2020

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from ___________ to _____________

Commission File Number 000-54584

PACIFIC VENTURES GROUP, INC.

(Exact name of registrant as specified in its charter)

Delaware		75-2100622
(State or other jurisdiction		(I.R.S. Employer
of incorporation or organization)		Identification No.)

117 West 9^th Street Suite 316 Los Angeles California		90015
(Address of principal executive offices)		(Zip Code)

310-392-5606

(Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 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 [X] No [ ]

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

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

Large accelerated filer [ ]		Accelerated filer [ ]
Non-accelerated filer [ ]		Smaller reporting company [X]
(Do not check if 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 [X]

As of March 31, 2020, there were 570,859,333 shares of the registrant’s common stock, $0.001 par value per share, issued and outstanding.

PACIFIC VENTURES GROUP, INC.

TABLE OF CONTENTS

PART I. – FINANCIAL INFORMATION

Item 1. Financial Statements	1

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	17

Item 3. Quantitative and Qualitative Disclosures about Market Risk	23

Item 4. Controls and Procedures	23

PART II. – OTHER INFORMATION

Item 1. Legal Proceedings	24

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	25

Item 3. Defaults Upon Senior Securities	25

Item 4. Mine Safety Disclosures	25

Item 5. Other Information	25

Item 6. Exhibits	26

Signatures	28

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

Condensed Consolidated Balance Sheets as of March 31, 2020 (unaudited) and December 31, 2019 (audited)	2

Condensed Consolidated Statements of Operations for the three months ended March 31, 2020 and 2019 (unaudited)	3

Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2020 and 2019 (unaudited)	4

Notes to the condensed consolidated financial statements (unaudited)	5

PACIFIC VENTURES GROUP, INC.

Consolidated Balance Sheets

	For the three months
	ended March 31, 2020			December 31, 2019
	(unaudited)			(audited)

ASSETS
Current Assets:
Cash and cash equivalents	$	197,944		$	315,957
Accounts receivable		1,407,035			1,290,637
Inventory Asset		1,318,715			830,504
Other Current Asset		44,368			34,379
Right to Use Asset		231,000			249,000
Deposits		16,845			16,845
Total Current Assets		3,215,906			2,737,322
Fixed Assets
Fixed assets, net	$	1,397,017		$	1,477,668
Total Fixed Assets		1,397,017			1,477,668
Other Assets
Intangible Assets	$	3,634,817		$	3,680,371
Right to Use Asset		817,000			861,250
Rent Deposit and Employee Advances		12,421			12,421
		4,464,238			4,554,042

TOTAL ASSETS	$	9,077,161		$	8,769,032

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities:
Accounts payable		2,033,915			1,409,420
Accrued expenses		734,174			714,962
Lease Liability		231,000			249,000
Current portion, notes payable		830,637			1,022,364
Current portion, notes payable - related party		370,397			340,241
Current portion, leases payable		111,294			119,988
Total Current Liabilities		4,311,417			3,855,976

Long-Term Liabilities:
Notes payable	$	9,306,623		$	8,627,129
Notes payable - related party		42,000			42,000
Lease Liability		817,000			861,250
Total Long-Term Liabilities		10,165,623			9,530,379

Total Liabilities	$	14,477,040		$	13,386,354

STOCKHOLDERS’ EQUITY (DEFICIT)

Preferred stock, $.001 par value, 10,000,000 shares authorized, 6,000,000 Series E, issued and outstanding	$	6,000		$	6,000
10,000 Series F, issued and outstanding		10			-
Common stock, $.001 par value, 900,000,000 shares authorized, and 570,859,333 issued and outstanding, respectively.		570,033			570,033
Additional paid in capital		4,852,003			4,847,013
Accumulated deficit		(10,827,924	)		(10,040,367	)

Total Stockholders’ Equity (Deficit)	$	(5,399,878	)	$	(4,617,321	)

Total Liabilities and Stockholders’ Equity (Deficit)	$	9,077,161		$	8,769,032

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

PACIFIC VENTURES GROUP, INC.

Consolidated Statements of Operations

(unaudited)

	For the three months ended
	March 31,
	2020			2019

Sales, net of discounts	$	6,700,108		$	1,289,283
Cost of Goods Sold		5,686,635			1,010,290
Gross Profit		1,013,473			278,994
Operating Expenses
Selling, general and administrative		973,820			245,803
Marketing and Advertising		14,718			8,440
Amortization & Depreciation expense		161,892			6,476
Professional fees		190,257			141,648
Officer Compensation		75,000
Operating Expenses/(Loss)		1,415,686			402,366
Income/(Loss) from Operations		(402,212	)		(123,372	)
Other Non-Operating Income and Expenses
Interest expense		(390,000	)		(189,566	)
Extraordinary Items
Net Income/(Loss) before Income Taxes		(792,212	)		(312,938	)
Provision for income taxes		-			-
Net Ordinary Income/(Loss)		(792,212	)		(312,938	)

Other Income / Expense
Other Income - Other		4,656			10,174

Net Income/(Loss)	$	(787,557	)		(302,764	)

Basic and Diluted Loss per Share - Common Stock	$	(0.00138	)	$	0.00110

Weighted Average Number of Shares Outstanding:
Basic and Diluted Class A Common Stock		570,859,333			275,858,986

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

PACIFIC VENTURES GROUP, INC.

Consolidated Statements of Cash Flows

(unaudited)

	For the three months
	ended March 31,
	2020			2019

OPERATING ACTIVITIES
Net loss	$	(787,557	)	$	(302,764	)
Adjustments to reconcile net loss to net cash used in operating activities:
Shares issued for services		(5,000	)		6,500
Accumulated Depreciation					6,476
Depreciation & Amortization Expense		161,892

Changes in operating assets and liabilities
Accounts receivable		(187,788	)		34,296
Inventory		(488,211	)		(37,617	)
Other Current Assets		61,403
Other Assets		-
Accounts payable		613,802			30,515
Accrued expenses		24,121			3,023
Other Current liabilities		(64,518	)
Capitalized interest or penalty fees		62,881			54,295

Net Cash Provided by / (Used in) Operating Activities		(608,975	)		(205,277	)

INVESTING ACTIVITIES

Receivable - Related		-			(74,000	)
Purchase of equipment, building & improvements & fixed assets		(35,687	)
Goodwill and Intangible Assets		-
Net Cash Provided by / (Used In) Investing Activities		(35,687	)		(74,000	)

FINANCING ACTIVITIES
Proceeds from notes payable		-			126,000
Proceeds from notes payable - Related		-			45,048
Repayment of notes payable		(157,720	)		(44,113	)
Repayment of notes payable - Related		(125	)
Proceeds from long-term loans		2,609,495
Repayment of long-term loans		(1,930,000	)
Repayment of debt by Shares		-			(166,000	)
Shares Issued for Debt		-			171,051
Preferred Stocks issued		5,000
Prior period adjustment to retained earnings		-			3,846
Net Cash Provided by / (Used in) Financing Activities		526,650			135,831

NET INCREASE (DECREASE) IN CASH		(118,012	)		(143,446	)
CASH AT BEGINNING OF PERIOD		315,956			151,058

CASH AT END OF PERIOD	$	197,944		$	7,612

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

CASH PAID FOR:
Interest and penalty fees	$	82,472		$	93,895
NON CASH FINANCING ACTIVITIES:
Issuance of shares for debt conversion	$	-		$	171,051

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

Pacific Ventures Group, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

(Unaudited)

1. NATURE OF OPERATIONS

Pacific Ventures Group, Inc. (the “Company,” “we,” “us” or “our”) was incorporated under the laws of the state of Delaware on October 3, 1986, under the name AOA Corporation. On November 12, 1991, the Company changed its name to American Eagle Group, Inc. On October 22, 2012, the Company changed its name to “Pacific Ventures Group, Inc.”.

The current structure of the Company resulted from a share exchange with Snöbar Holdings, Inc. (“Snöbar Holdings”), which was treated as a reverse merger for accounting purposes. On August 14, 2015, the Company entered into a share exchange agreement (the “Share Exchange Agreement”) with Snöbar Holdings, pursuant to which the Company acquired 100% of the issued and outstanding shares of Snöbar Holdings’ Class A and Class B common stock in exchange for 22,500,000 restricted shares of the Company’s common stock, while simultaneously issuing 2,500,000 restricted shares of the Company’s common stock to certain other persons, including for services provided and to a former officer of the Company (the “Share Exchange”).

As the result of the Share Exchange, Snöbar Holdings became the Company’s wholly owned operating subsidiary and the business of Snöbar Holdings became the Company’s sole business operations and MAS Global Distributors, Inc., a California corporation (“MGD”), became an indirect subsidiary of the Company.

Prior to the Share Exchange, the Company operated as an insurance holding company and through its subsidiaries, which marketed and underwrote specialized property and casualty coverage in the general aviation insurance marketplace. However, in 1997, after selling several of its divisions, the Company’s remaining insurance operations were placed into receivership and the Company ceased operating its insurance business.

Since the Share Exchange represented a change in control of the Company and a change in business operations, the Company’s business operations changed to that of Snöbar Holdings and the discussions of business operations accompanying this filing are solely that of Snöbar Holdings and its affiliates and subsidiaries comprising of Snöbar Trust, International Production Impex Corporation, a California corporation (“IPIC”) , and MGD.

Snöbar Holdings was formed under the laws of the State of Delaware on January 7, 2013. Snöbar Holdings is the trustor and sole beneficiary of Snöbar Trust, a California trust (“Trust”), which was formed in June 1, 2013. The current trustee that holds legal title to the Trust is Clark Rutledge, the father of Shannon Masjedi, the Company’s President, Chief Executive Officer, Interim Chief Financial Officer, Treasurer, and majority stockholder. The Trust owns 100% of the shares of IPIC, which was formed on August 2, 2001. IPIC is in the business of selling alcohol-infused ice cream and ice-pops and holds all of the rights to the liquor licenses to sell such products and trade names “Snöbar”. As such, the Trust holds all ownership interest of IPIC and its liquor licenses, permitting IPIC to sell its product to distributors, with all income, expense, gains and losses rolling up to the Trust, of which Snöbar Holdings is the sole beneficiary. Snöbar Holdings also owns 99.9% of the shares of MGD. MGD is in the business of selling and leasing freezers and providing marketing services. As a result of the foregoing, Snöbar Holdings is the primary beneficiary of all assets, liabilities and any income received from the business of the Trust and IPIC through the Trust and is the parent company of MGD.

The Trust and IPIC are considered variable interest entities (“VIEs”) and Snöbar Holdings is identified as the primary beneficiary of the Trust and IPIC. Under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 810, Snöbar Holdings performs ongoing reassessments of whether it is the primary beneficiary of a VIE. As the assessment of Snöbar Holdings’ management is that Snöbar Holdings has the power to direct the activities of a VIE that most significantly impact the VIE’s activities (it is responsible for establishing and operating IPIC), and the obligation to absorb losses of the VIE that could potentially be significant to the VIE and the right to receive benefits from the VIE that could potentially be significant to the VIE’s economic performance, it was therefore concluded by management that Snöbar Holdings is the primary beneficiary of the Trust and IPIC. As such, the Trust and IPIC were consolidated in the financial statements of Snöbar Holdings since the inception of the Trust, in the case of the Trust, and since the inception of Snöbar Holdings, in the case of IPIC.

On May 1, 2018, Royalty Foods Partners, LLC – a Florida Limited Liability Corporation and a subsidiary of Pacific Ventures Group, Inc. – completed an asset acquisition of San Diego Farmers Outlet, Inc. (SDFO), a California Corporation. San Diego Farmers Outlet was started over thirty-five years ago to provide primarily restaurant customers in southern California’s three largest counties with quality food and produce and does business under the name of Farmers Outlet and San Diego Farmers Outlet.

On December 17, 2019, the Company completed an asset acquisition of Seaport Meat Company, (Seaport Meat), a California Corporation with over thirty (30) years in business servicing restaurant and retail, and institutional customers in Southern California and Arizona. Seaport Meat is a USDA meat processing plant that supplies quality meats, seafood, dry goods, dairy and produce. Seaport Meat Company built a state-of-the-art food distribution and manufacturing facility in Spring Valley, California and owns the land and the building. their 17,000 square foot facility is HACCP-compliant and is a USDA Licensed processing facility with on-site daily inspections. HACCP is a management system in which food safety is addressed through the analysis and control of biological, chemical, and physical hazards from raw material production, procurement and handling, to manufacturing, distribution and consumption of the finished product. Having a USDA certified facility allows consumers to be confident that the Food Safety and Inspection Service (FSIS), the public health agency in the USDA, ensured that meat and poultry products are safe, wholesome, and correctly labeled and packaged

The Company’s customers range from a wide variety of restaurants, including many well known in Southern CA, to institutions, schools (UCSD, SDSU, etc.) and re-distributors such as US Foods and Sysco as well as to local distributors. They supply wholesale food and restaurant supplies to San Diego, Los Angeles, Orange and Riverside and offer same day service. In addition, they have clients in Arizona and Colorado that come to their facility to pick up their orders.

Because Seaport Meat Company of America can efficiently add new product lines, they can easily expand the distribution of Pacific Ventures’ San Diego Farmers Outlet and SnoBar product line, thereby accelerating Pacific Ventures’ revenue growth. The combination of a distribution and product company is unique in the San Diego area and will position the company for rapid growth.

They manufacture and wholesale custom processed beef, pork, chicken, lamb, veal and seafood. In addition, they are redistributors of a wide variety of dry goods, frozen foods, disposables and janitorial products. Their sales, distribution and finance processes are very efficient and can be expanded to add new product lines, including fresh produce and dairy

Principles of Consolidation

The consolidated financial statements include the accounts of the Company, Snöbar Holdings and its subsidiaries, in which Snöbar Holdings has a controlling voting interest and entities consolidated under the variable interest entities (“VIE”) provisions of ASC 810, “Consolidation” (“ASC 810”). Inter-company balances and transactions have been eliminated upon consolidation.

The Company applies the provisions of ASC 810 which provides a framework for identifying VIEs and determining when a company should include the assets, liabilities, non-controlling interests and results of activities of a VIE in its consolidated financial statements.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The consolidated financial statements include the Company, Snöbar Holdings, San Diego Farmers Outlet, MGD, IPIC and the Trust, which was established to hold IPIC, which in turn holds liquor licenses. All inter-company accounts have been eliminated during consolidation. See the discussion in Note 1 above for variable interest entity treatment of the Trust and IPIC.

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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts. The adoption of ASC 606 did not result in a change to the accounting for any of the in-scope revenue streams; as such, no cumulative effect adjustment was recorded.

Unearned Revenue

Certain amounts are received pursuant to agreements or contracts and may only be used in the conduct of specified transactions or the related services are yet to be performed. These amounts are recorded as unearned or deferred revenue and are recognized as revenue in the year/period the related expenses are incurred, or services are performed. As of March 31, 2020, the Company has $0 in deferred revenue. As of December 31, 2019, the Company also had $0 deferred revenue.

Leases

ASC 842, Leases, was required to be adopted for all financial years beginning after December 15, 2018 and requires long term leases (longer than 12 month) to be capitalized with a corresponding liability for the term of the lease and expensed over that term. Currently the Company has 2 long-term leases SDFO & Seaport Meat Company.

Shipping and Handling Costs

The Company’s shipping costs are all recorded as operating expenses for all periods presented.

Disputed Liabilities

The Company is involved in a variety of disputes, claims, and proceedings concerning its business operations and certain liabilities. We determine whether an estimated loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. We assess our potential liability by analyzing our litigation and regulatory matters using available information. We develop our views on estimated losses in consultation with outside counsel handling our defense in these matters, which involves an analysis of potential results, assuming a combination of litigation and settlement strategies. Should developments in any of these matters cause a change in our determination as to an unfavorable outcome and result in the need to recognize a material accrual, or should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on our results of operations, cash flows and financial position in the period or periods in which such change in determination, judgment or settlement occurs. As of March 31, 2020, the Company has $0 in disputed liabilities on its balance sheet.

Cash Equivalents

The Company considers highly liquid instruments with original maturity of three months or less to be cash equivalents. As of March 31, 2020, the Company has a cash balance of $197,944 in cash and cash equivalents, compared to $315,967 at December 31, 2019.

Accounts Receivable

As of March 31, 2020, Accounts Receivable are stated at net realizable value of $1,407,035. This value includes an appropriate allowance for estimated uncollectible accounts. The allowance is calculated based upon the level of past due accounts and the relationship with and financial status of our customers. As of December 31, 2019, the Company wrote off $323 of bad debt expense. The Company wrote off $2,771 of bad debts during the three (3) months ended March 31, 2020, and thus has not set an allowance for doubtful accounts.

Inventories

Inventories are stated at the lower of cost or market value. Cost has been determined using the first-in, first-out method. Inventory quantities on-hand are regularly reviewed, and where necessary, reserves for excess and unusable inventories are recorded. Inventory consists of finished goods and includes ice cream, popsicles and the related packaging materials. As of December 31, 2019, the Company had total inventory assets of $830,504 consisting of $53,207 of San Diego Farmers Outlet, Inc.’s inventory assets of fresh produce and food products and $777,297 of Seaport Meat Company’s inventory assets of fresh and frozen proteins and seafood and all other restaurants supply items. As of March 31, 2020, the Company has $1,318,715 in inventories.

Income Taxes

Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net Income/(Loss) Per Common Share

Income/(loss) per share of common stock is calculated by dividing the net income/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities. Accordingly, basic and dilutive income/(loss) per common share are the same.

Property and Equipment

Property and equipment are carried at cost less accumulated depreciation and includes expenditures that substantially increase the useful lives of existing property and equipment. Maintenance, repairs, and minor renovations are expensed as incurred. Upon sale or retirement of property and equipment, the cost and related accumulated depreciation are eliminated from the respective accounts and the resulting gain or loss is included in the results of operations. The Company provides for depreciation of property and equipment using the straight-line method over the estimated useful lives or the term of the lease, as appropriate. The estimated useful lives are as follows: vehicles, five years; office furniture and equipment, three to fifteen years; equipment, three years.

Identifiable Intangible Assets

As of March 31, 2020, the Company’s Identifiable Intangible Assets are as follows:

Intangible Assets

Identifiable Intangible Assets

Trade Name (San Diego Farmers Outlet) $193,000

Trade Name (Seaport Meat) $449,000

Wholesale Customer Relationships (San Diego Farmers Outlet) $266,000

Wholesale Customer Relationships (Seaport Meat) $2,334,239

Total Identifiable Intangible Assets $3,242,239

Goodwill

Assembled Workforce $21,000

Unidentified Intangible Value $470,000

Total Goodwill $491,000

Total Intangible Assets $3,733,239

Management does not believe that there is an impairment as of 2019.

Fair Value of Financial Instruments

The carrying amounts of the Company’s financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses are representative of their fair values due to the short-term maturity of these instruments.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company maintains cash balances at financial institutions within the United States which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to limits of approximately $250,000. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash bank accounts.

Critical Accounting Policies

The Company considers revenue recognition and the valuation of accounts receivable, allowance for doubtful accounts, and inventory and reserves as its significant accounting policies. Some of these policies require management to make estimates and assumptions that may affect the reported amounts in the Company’s financial statements.

Recent Accounting Pronouncements

In June 2009, the FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (the “SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.

In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”, to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.

In April 2015, FASB issued ASU No. 2015-04, “Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets”, which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity’s fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.

In April 2015, FASB issued ASU No. 2015-05, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

In April 2015, FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”, which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted.

In June 2014, FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the FASB Accounting Standards Codification. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company’s current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity’s financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). Our company adopted this pronouncement.

In June 2014, FASB issued ASU No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition.

In August 2014, the FASB issued ASU 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).

All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable.

We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

3. GOING CONCERN

The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying consolidated financial statements, the Company has incurred a net loss of $787,557 for the three (3) months ended March 31, 2020 and has an accumulated deficit of $10,827,924 as of March 31, 2020.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is significantly dependent upon its ability, and will continue to attempt, to secure equity and/or additional debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.

The unaudited consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. These unaudited consolidated financial statements do not include any adjustments that might arise from this uncertainty.

4. INVENTORIES

As of March 31, 2020, the Company had inventory assets for a total of $1,318,715. The Company had inventory assets of $830,504 as of December 31, 2019.

5. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment at March 31, 2020 and December 31, 2019, consisted of:

	March 31, 2020			December 31, 2019
Computers	$	11,788		$	11,788
Office Furniture		14,390
Building & Improvement		25,000			25,000
Leashold Improvement		13,000
Forklift 1		3,000			3,000
Forklift 2		2,871			2,871
Truck 2018 Hino 155 5347		30,181			30,181
Truck 2018 Hino 155 5647		30,181			30,181
Truck 2018 Hino 155 5680		30,181			30,181
Truck 2019 Hino 155 3710		24,865			24,865
Truck 2019 Hino 155 7445		34,213			34,213
Machinery & Equipment		921,992			913,696
Office Equipment		62,400			62,400
Vehicles		409,108			409,108
Accumulated Depreciation		(216,152	)		(99,815	)

	$	1,397,017		$	1,477,668

Depreciation and Amortization expenses for the three (3) months ended March 31, 2020 was $161,892 compared to $6,476 for the same period of March 31, 2019.

6. ACCRUED EXPENSE

As of March 31, 2020, the Company had accrued expenses of $734,174 compared to $714,962, for the year-end December 31, 2019.

7. INCOME TAX

The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.

8.	RELATED PARTY TRANSACTIONS

The following table presents a summary of the Company’s promissory notes issued to related parties as of March 31, 2020:

Noteholder	Note Amount		Issuance Date	Unpaid Amount
S. Masjedi	$	150,000	12/10/2010	$	75,567
A. Masjedi		500,000	6/1/2013		294,830
M. Shenkman		10,000	2/21/2012		10,000
M. Shenkman		10,000	2/23/2012		10,000
M. Shenkman		10,000	3/14/2013		6,000
M. Shenkman (Entrust)		16,000	9/9/2014		16,000
	$	696,000		$	412,397

The following description represent note payable-related party transaction pre-Share Exchange that were assumed by the Company as a condition to the Share Exchange:

In January 2011, MGD, which is now a majority owned subsidiary of Snöbar Holdings, entered into an unsecured promissory note with Mrs. Masjedi, who is now the Company’s President, Chief Executive Officer, Interim Chief Financial Officer, director and majority stockholder. The note had a principal balance of $150,000 with an interest rate of 3% and has a maturity date of December 31, 2022. The balance of the note at March 31, 2020 was $75,567.

On February 21, 2012, Snöbar Holdings entered into an unsecured promissory note with Mr. Shenkman, who is Chairman of the Board of Directors and a shareholder of the Company. The note had a principal balance of $10,000 with an interest rate of 5% and is due on demand. The note’s maturity date has subsequently been extended to December 31, 2022. Interest against the note was extinguished in a subsequent extension of the term. The note had a principal balance of $10,000 as of March 31, 2020.

On February 23, 2012, Snöbar Holdings entered into a promissory note with Mr. Shenkman for $10,000, maturing in one year at an interest of 8%. The note has subsequently been extended to December 31, 2022. Interest under the note was extinguished in a subsequent extension of the term. The note had an outstanding balance of $10,000 as of March 31, 2020.

On March 14, 2013, Snöbar Holdings entered into an unsecured promissory note with a Mr. Shenkman, the Company’s Chairman of the Board of Directors. The note had a principal balance of $10,000 with an interest rate of 5% and an original maturity date of March 14, 2014, subsequently extended to December 31, 2022 with a lower interest rate of 2%/year. Mr. Shenkman also agreed to make all interest retroactive and deferred. The note had an outstanding balance of $6,000 as of March 31, 2020.

On June 1, 2013, Snöbar Holdings entered into a promissory note with Azizollah Masjedi, father-in-law to Shannon Masjedi who’s the Company’s President, Chief Executive Officer, Interim Chief Financial Officer, director and majority stockholder, in an amount of $500,000 to purchase all the shares and interests of IPIC. The note matured on June 31, 2017. As of March 31, 2020, the outstanding balance under this note was $294,930, which includes interest and penalty charges.

On September 9, 2014, Snobar Holdings entered into a second unsecured promissory note with Mr. Shenkman, through his affiliate company Entrust Group for a total amount of $6,000 and a third unsecured promissory note for a total amount of $10,000, both at an annual interest rate of 2%. No term was provided for in each note, but Mr. Shenkman has agreed to a maturity date of December 31, 2022 and the accrual of interest rates and deferral to maturity. The notes had an aggregate outstanding balance of $16,000 as of March 31, 2020.

As of December 31, 2019, the Company had total short-term notes payable of $1,362,605 and long-term notes payable of $8,669,129. As of March 31, 2020, the Company had total short-term notes payable of $1,201,033 and long-term notes payable of $9,348,623.

9. NOTES PAYABLE

The following table presents a summary of the Company’s promissory notes issued to unrelated third parties as of March 31, 2020:

	Note Amount		Issuance Date	Balance
A. Rodriguez	$	86,821	3/14/13	$	86,821
A. Rodriguez		15,000	7/22/13		15,000
A. Rodriguez		10,000	2/21/14		10,000
Henry Mahgerefteh		144,000	2/15/15		146,916
TRA Capital		106,112	3 loans		106,112
BNA Inv		223,499	6 loans		223,499
Brian Berg		30,000	2/1/12		25,000
Classic Bev		73,473	5/1/17		307,070
JSJ, Investments		75,000	7/12/17		47,039
PNC, Inc.		2,876,509	12/19/20		879,900
TCA Global fund		2,150,000	5/1/18		2,745,023
TCA Global fund 2		3,000,000	12/17/19		5,544,879
	$	8,994,414		$	10,137,260

The following description represent unrelated notes payable transactions pre-reverse merger between Snöbar and the Company that were assumed by the Company as a condition to the Share Exchange Agreement:

In February 2012, MGD entered into an unsecured promissory note with a certain unrelated party, now a shareholder of the Company for a principal balance of $30,000 at in interest rate of 8% per year and maturity date of August 1, 2014. The note’s maturity date has been extended to December 31, 2020 and the interest rate under the extinguished as part of the extension. The note had an outstanding balance of $25,000 as of March 31, 2020.

On March 14, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party, now a shareholder of the Company. The note had a principal balance of $86,821 with an interest rate of 5% and had a maturity date of March 14, 2014. The note’s maturity date has subsequently been extended to February 1, 2020. The entire balance is owed and outstanding as of March 31, 2020.

On July 22, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party. The note had a principal balance of $15,000 with an original interest rate of 5%. Maturity date has been extended to December 31, 2018, and interest rate has been reduced to 2%, and lender agreed to make all interest retroactive and deferred. The balance of the note was $15,000 as of March 31, 2020.

The following description represents unrelated note payable transactions post-merger between Snöbar and the Company:

On July 12, 2017, the issued a Convertible Promissory Note to JSJ Investments Inc. for total gross proceeds of $75,000. The company entered into a mutually agreed upon settlement agreement that called out for monthly payments of $3,359.90. All payments are current and the balance on the note as of March 31, 2020 was $47,039. There is no conversion feature to this settlement and only cash payment.

Effective September 30, 2017, the Company entered into amended promissory notes with BNA/TRA an unrelated third party in an amount of $372,500, one for $172,500, and four others for $50,000 each. All of the notes have an interest rate of 8% and had a maturity date of August 13, 2017 but have been extended to November 15, 2017 for a fee of $15,000. The notes had a principal outstanding balance of $329,611 as of March 31, 2020, including the $15,000 extension fee.

Over the past year Classic Beverage has periodically issued loans to the Company. The Company has agreed to pay interest 10% per year and has agreed on penalty fees if late on payments. The note is due on demand. The current balance is $307,070, including capitalized interest and penalty fees.

On May 1, 2018, Pacific Ventures Group entered into a secured promissory note with TCA Global Master Fund. The note was secured by interests in tangible and intangible property of Pacific Ventures Group. The effective interest rate on the note is 16%. The outstanding balance of the notes with TCA Global Fund for San Diego Farmers Outlet is $2,745,023 as of March 31, 2020.

On December 17, 2019 Pacific Ventures Group entered into a secured promissory note with TCA Special Situations Credit Strategies ICAV. The note was secured by interests in tangible and intangible property of Pacific Ventures Group. The effective interest rate is 16%. The outstanding balance of the notes for Seaport Meat is $5,544,879 as of March 31, 2020.

On February 13, 2017, Pacific Ventures entered settlement with one of its creditors for $527,333 of its long-term notes payable. As of December 31, 2019, the balance is $200,000 due on July 15, 2020.

As of December 31, 2019, the Company had short-term notes payable of $1,362,605 and long-term notes payable of $8,669,129.

As of March 31, 2020, the Company had short-term notes payable of $1,201,033 and long-term notes payable of $9,348,623.

10. STOCKHOLDERS’ EQUITY

Share Exchange

On August 14, 2015, Snöbar Holdings entered into the Share Exchange Agreement with the Company and Snöbar Holdings’ shareholders (the “Snöbar Shareholders”) who held of record (i) at least 99% and up to 100% of the total issued and outstanding shares of Class A Common Stock and (ii) 100% of the total issued and outstanding shares of Class B Common Stock, of Snöbar Holding. In accordance with the terms and provisions of the Share Exchange Agreement, the Company acquired all of the issued and outstanding shares of Snöbar Holdings’ Class A and Class B Common Stock from Snöbar Shareholders, with Snöbar Holdings becoming a wholly owned subsidiary of the Company, in exchange for the issuance to the Snöbar Shareholders of 22,500,000 shares of restricted common stock of the Company and the issuance of 2,500,000 restricted shares of the Company’s common stock to certain other persons (as set forth below).

There was 0 restricted shares of the Company’s common stock issued during the fiscal quarter ended March 31, 2020.

Common Stock and Preferred Stock

The Company is authorized to issue up to 10,000,000 shares of its preferred stock, $0.001 par value per share. The Company designated 6,000,000 shares of preferred stock as Series E Preferred Stock (the “Series E Preferred Stock”). Under the rights, preferences and privileges of the Series E Preferred Stock, for every share of Series E Preferred Stock held, the holder thereof has the voting rights equal to 10 shares of common stock. As of December 31, 2019, there were 6,000,000 shares of Series E Preferred Stock issued and outstanding. Additionally, Company has designated 10,000 shares of Series F Preferred Stock and 10,000 shares of the Series F Preferred Stock are issued and outstanding. Each share of Series F Preferred Stock is convertible into 0.1% of the issued and outstanding stock at the time of conversion.

From January 1, 2020 through March 31, 2020, the Company issued 0 shares of its common stock.

The Company is authorized to issue up to 900,000,000 shares of its common stock, $0.001 par value per share. Holders of common stock have one vote per share. As of March 31, 2019, and the same period in 2020, there were 275,858,986 and 570,859,333 shares of the Company’s common stock issued and outstanding, respectively.

On April 13, 2020 the Company effected a 500 for 1 reverse split of its common stock. The number of authorized common shares remained 900,000,000

11. COMMITMENTS, CONTINGENCIES AND UNCERTAINTIES

Operating Lease

The Company is currently obligated under two operating leases for office spaces and associated building expenses. Both leases are on a month-to-month basis at a monthly rate of $450 and $330, respectively.

SDFO operations are located at 10407 Friars Rd, San Diego, CA 92110, where they occupy an aggregate of approximately 10,000 square feet pursuant to leases. The 5-year leases are on an annual basis at a monthly rate of $6,000 per month.

Seaport Group Enterprise LLC is located at 2533 Folex Way, Spring Valley CA 91978, where they occupy an aggregate of approximately 17,000 square feet pursuant to the lease. The 5-year leases are on an annual basis starting at a monthly rate of $14,750.00 per month.

San Diego Farmers Outlet and Seaport Meat Company Operating Leases

The Company in May 1, 2018 assumed a lease agreement for a facility site and entered into a lease agreement for office space for San Diego Farmers Outlet. The lease has a term of five years expiring on April 30, 2023.

Future minimum lease payments, as set forth in the lease, are below:

YEAR		AMOUNT
	2020	$	72,000
	2021	$	72,000
	2022	$	72,000
	2023	$	24,000

The Company on December 1, 2019 entered into a lease agreement for a facility site for office space for Seaport Meat Company. The lease has a term of five years expiring on November 30, 2024.

Future minimum lease payments, as set forth in the lease, are below:

YEAR		AMOUNT
	2020	$	177,000
	2021	$	177,000
	2022	$	177,000
	2023	$	177,000
	2024	$	162,250

12. SUBSEQUENT EVENTS

ASC 855-16-50-4 establishes accounting and disclosure requirements for subsequent events. ASC 855 details the period after the balance sheet date during which we should evaluate events or transactions that occur for potential recognition or disclosure in the financial statements, the circumstances under which we should recognize events or transactions occurring after the balance sheet date in its financial statements and the required disclosures for such events.

On April 13, 2020 the Company effected a 500 for 1 reverse split of its common stock. The number of authorized common shares remained 900,000,000

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

Forward-Looking Statements

This Quarterly Report on Form 10-Q (this “Quarterly Report”) contains forward-looking statements. The Securities and Exchange Commission (the “SEC”) encourages companies to disclose forward-looking information so that investors can better understand a company’s future prospects and make informed investment decisions. This Quarterly Report and other written and oral statements that we make from time to time contain such forward-looking statements that set out anticipated results based on management’s plans and assumptions regarding future events or performance. We have tried, wherever possible, to identify such statements by using words such as “anticipate,”“estimate,”“expect,”“project,”“intend,”“plan,”“believe,”“will” and similar expressions in connection with any discussion of future operating or financial performance. In particular, these include statements relating to future actions, future performance or results of current and anticipated sales efforts, expenses, the outcome of contingencies, such as legal proceedings, and financial results.

We caution that the factors described herein, and other factors could cause our actual results of operations and financial condition to differ materially from those expressed in any forward-looking statements we make and that investors should not place undue reliance on any such forward-looking statements. Further, any forward-looking statement speaks only as of the date on which such statement is made, and we undertake no obligation to update any forward-looking statement to reflect events or circumstances after the date on which such statement is made or to reflect the occurrence of anticipated or unanticipated events or circumstances. New factors emerge from time to time, and it is not possible for us to predict all of such factors. Further, we cannot assess the impact of each such factor on our results of operations or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements.

General

The Company was incorporated under the laws of the State of Delaware on October 3, 1986, under the name “AOA Corporation”. On October 22, 2012, the Company changed its name to “Pacific Ventures Group, Inc.”. Prior to the Share Exchange described below, the Company operated as an insurance holding company and through its subsidiaries, marketed and underwrote specialized property and casualty coverage in the general aviation insurance marketplace.

The current structure of the Company resulted from a share exchange with Snöbar Holdings, Inc. (“Snöbar”), which was treated as a reverse merger for accounting purposes. On August 14, 2015, the Company entered into a share exchange agreement (the “Share Exchange Agreement”) with Snöbar Holdings, Inc. (“Snöbar Holdings”), pursuant to which the Company acquired 100% of the issued and outstanding shares of Snöbar Holdings’ Class A and Class B common stock in exchange for 22,500,000 restricted shares of the Company’s common stock, as well as issuing 2,500,000 restricted shares of the Company’s common stock to certain other persons (the “Share Exchange”). As the result of the Share Exchange, Snöbar Holdings. became the Company’s wholly owned operating subsidiary and the business of Snöbar Holdings became the Company’s sole business operations. In addition, Snöbar Holdings’ majority owned subsidiary, MAS Global Distributors, Inc., a California corporation (“MGD”), became an indirect subsidiary of the Company.

International Production Impex Corporation, a California corporation (“IPIC”), which was formed on August 2, 2001. IPIC is in the business of selling alcohol-infused ice cream and ice-pops and holds all of the rights to the liquor licenses to sell such products and trade names “SnöBar”. Accordingly, the Trust holds all ownership interest of IPIC and its liquor licenses, permitting IPIC to sell its product to distributors, with all income, expense, gains and losses rolling up to the Trust, of which Snöbar Holdings is the sole beneficiary. Snöbar Holdings also owns 99.9% of the shares of MAS Global Distributors, Inc., a California corporation (“MGD”). As a result of the foregoing structure, Snöbar Holdings is the primary beneficiary of all assets, liabilities and any income received from the business of the Trust and IPIC through the Trust and is the parent company of MGD.

Description of the Business Operations of Snöbar Holdings

Snöbar Holdings is the trustor and sole beneficiary of the Trust. The Trust owns 100% of the shares of IPIC. IPIC is the owner of liquor licenses and the trade name “SnöBar” and is in the business of selling and distributing alcohol-infused ice creams and ice-pops through its distributors. As a result of the foregoing,

IPIC is a food, beverage and alcohol distribution company that is in the business of selling alcohol-infused ice cream and ice-pops and holds all of the rights to the liquor licenses to sell such products and trade names “SnöBar”. IPIC is initially marketing two products: SnöBar alcohol infused ice pops, and SnöBar alcohol infused ice cream and sorbet. SnöBar ice pops are original frozen alcohol beverage bars, similar to popsicles on a stick, but made with premium liquor such as premium tequila and vodka and are currently manufactured in three flavors, Margarita, Cosmopolitan and Mojito. The alcohol freezing technology used to produce these beverage bars can be applied to almost any alcohol type and mixture, presenting significant market potential and an almost unlimited variety of flavors and employment of premium brands. Each ice pop is the equivalent of a full cocktail.

SnöBar ice cream is an additional innovative product that the Company is marketing using proprietary formulas and technology. These products are premium ice cream and sorbets that are distilled spirit cocktails containing up to 15% quality liqueurs and liquors. Currently, there are four flavors available: Brandy Alexander; Brandy Alexander with chocolate chips; Grasshopper; and Pink Squirrel. There are also numerous different liquor ice cream flavors in development in classic ice cream drink styles such as Coffee Liqueur Ice Cream, Piña Colada Sorbet, Sherry Ice Cream, and Strawberry Margarita Sorbet. The product contains ultra-premium dairy and the highest quality of ingredients.

The SnöBar brand is fully trademarked within the USA and is currently seeking worldwide trademark rights.

As of March 31, 2020, Snöbar products are currently being sold in the east coast by our distributor. The Company’s management has been actively constructing an online platform that will allow Snöbar distribution on a national level. Please see “Plan of Operations” below for further detail.

Plan of Operations

Snobar

As of the date of this Quarterly Report, Snöbar products are currently being sold in the east coast of United States by the Company’s distributor. The Company’s management has been actively constructing an online platform that will allow Snöbar distribution on a national level. The Company’s platform is complete and ready to “go live” and, with the aim of purchasing inventory as well as increasing sales and marketing efforts.

The Company has recently signed an agreement with a new co-packer to produce and manufacture the Snobar Product Line. The new factory will produce the Snobar Product Line for a reduced price which will allow for greater profitability for the company. The new factory has all of the necessary licensing in place required to manufacture the Snobar Product Line. The company expects to place its first order with the new copacker in early 2020. The company will launch the state of California and be looking to expand sales across the nation.

In addition, the Company is planning to offer distribution rights throughout the country which will allow the Snöbar Product Line to expand its footprint very rapidly. The distribution rights will also bring in additional revenue to the Company.

The Company will need to access the capital markets or in order to sustain its operations for the next 12 months. The Company’s plan of action in the next 12 months is to continue development of the Snöbar Product Line and fulfill the current orders that the brand has in hand from the Company’s distributor in South Carolina as well as from other accounts. The Snöbar Product Line will have two fulfillment centers to ship the online orders, one in California to service west of the Mississippi and another fulfillment center in South Carolina to service east of the Mississippi. These fulfillment centers are established and ready to proceed as soon as inventory is purchased.

The Company’s anticipated general and administrative costs can be expected to increase due to additional marketing costs associated with online sales. Specifically, the Company expects to utilize marketing and promotions through social media, radio and other avenues to create more brand awareness. The Company expects to continue to utilize independent contractors and not increase the number of employees.

Seaport Meat Company

Seaport Meat Company, (Seaport Meat), a California Corporation with over thirty (30) years in business servicing restaurant and retail, and institutional customers in Southern California and Arizona. Seaport Meat is a USDA meat processing plant that supplies quality meats, seafood, dry goods, dairy and produce. Seaport Meat Company built a state-of-the-art food distribution and manufacturing facility in Spring Valley, California and owns the land and the building. their 17,000 square foot facility is HACCP-compliant and is a USDA Licensed processing facility with on-site daily inspections. HACCP is a management system in which food safety is addressed through the analysis and control of biological, chemical, and physical hazards from raw material production, procurement and handling, to manufacturing, distribution and consumption of the finished product. Having a USDA certified facility allows consumers to be confident that the Food Safety and Inspection Service (FSIS), the public health agency in the USDA, ensured that meat and poultry products are safe, wholesome, and correctly labeled and packaged

Because Seaport Meat Company of America can efficiently add new product lines, it is expected that this will expand the distribution of Pacific Ventures’ San Diego Farmers Outlet and SnoBar product line, thereby accelerating Pacific Ventures’ revenue growth. We believe the combination of a distribution and product company is unique in the San Diego area and will position the company for rapid growth.

Seaport Meat Company manufactures and wholesales custom processed beef, pork, chicken, lamb, veal and seafood. In addition, they are redistributors of a wide variety of dry goods, frozen foods, disposables and janitorial products. Their sales, distribution and finance processes are very efficient and can be expanded to add new product lines, including fresh produce and dairy

Although the Company has been able to extend the maturity dates as well as repayment terms of a substantial amount of its existing debt, there is no assurance that the Company will be able to further extend such repayments or maturity dates to avoid a default, as such further extension depends on the consent of the holders of such debt. If the Company is unable to make such payments and repayments and unable to extend and delay required payments or maturities of such debt, the holders of such debt will have the right to take legal action seeking enforcement of the debt. If any legal action is taken against it, the Company would face the risk of having to deplete our limited cash resources to defend against such suit or face the entry of a default judgment. In either event, such action would have grave impact on the Company’s operations. The Company’s ability to continue operations will be dependent upon the successful completion of additional long-term or permanent equity financing, the support of creditors and shareholders, and, ultimately, the achievement of profitable operations. There can be no assurances that the Company will be successful, which would in turn significantly affect our ability to be successful in its new business plan. If not, the Company will likely be required to reduce operations or liquidate assets. The Company will continue to evaluate its projected expenditures relative to its available cash and to seek additional means of financing in order to satisfy the Company’s working capital and other cash requirements.

San Diego Farmers Outlet

SDFO covers a large market area servicing Los Angeles, Orange County and San Diego, which we have estimated to be a $2.5 billion addressable market.

Unlike some larger distributors who make their customers receive products on a day and time convenient to the distributor, SDFO delivers daily and pays attention to what the customer wants. Farmers Outlet added products to meet the needs of restaurants, Hotels, Clubs and bars, Resorts, food trucks and caterers. Free delivery was added to demonstrate that Farmers Outlet had customers interest first in mind.

Farmers Outlet provides a wide array of products to serve customers of all types. However, they do have a niche in providing fresh produce and food products. Farmers Outlet provides specialty produce that the larger distributors do not carry on a daily basis.

Farmers Outlet covers a large market area servicing Los Angeles, Orange County and San Diego, which we have estimated to be a $2.5 billion addressable market. Farmers Outlet currently services the San Diego territory and has over 125 active customers, and no customer represents more than five percent of Farmers Outlet gross revenues.

The company services customers in high, middle and low-income communities with a specialty in providing food and fresh produce to customers serving small to medium size restaurants of all nationalities, including Chinese, Korean, Mexican, American, Japanese and Thai.

Pacific Ventures intends to expand its business through the acquisition of other food manufacturing and distribution companies that serve the Los Angeles, Orange County and San Diego area, thereby combining and expanding upon a combined customer base with an expanding range of products and services.

Results of Operations

Three Months ended March 31, 2020, as Compared to Three Months Ended March 31, 2019

Revenues ― The Company recorded $6,700,108 sales revenue for the three months ended March 31, 2020 as compared to $1,289,283 for the same period of March 31, 2019. The Company had $1,318,715 inventory of saleable merchandise as of March 31, 2020 as compared to $198,475 for the period ending March 31, 2019.

Operating Expenses ― Total operating expenses for the three months ended March 31, 2020 was $1,415,686 as compared to $402,366 in the same period in, 2019, due to increased operating activities during the period ended March 31, 2020, and an increase in salaries and wages.

Selling, General and Administrative Expenses ― Selling, general and administrative expenses for the three months ended March 31, 2020 increased by $728,017 to $973,820 from $245,803 in the same period in 2019, which was due to an increase in various expenses and business expansion.

Marketing and Advertising Expenses – Marketing and advertising expenses for the three months ended March 31, 2020 was $14,718 compared to $8,440 in March 31, 2019.

Professional fees – Professional fees expense for the three months ended March 31, 2020 was $190,257, which includes accounting, legal fees and consulting services compared to $141,648 during the same period in 2019.

Depreciation and Amortization Expenses ― Depreciation and Amortization expenses for the three months ended March 31, 2020 and 2019 was $161,892 and $6,476, respectively.

Salaries and Wages ― Salaries and wages expense, in the form of payroll expenses, which is included under selling & general expenses for the three months ended March 31, 2020 was $586,250, as compared to $113,543 for the prior same period.

Other Non-Operating Income and Expenses ― For the three months period ended March 31, 2020, the Company recorded interest and penalty expenses in the amount of $390,000 for a non-operating loss in the same amount. In the three months ended March 31, 2019 the Company recorded other non-operating expenses of $189,566 in interest expense for a non-operating loss in the same amount.

Net Loss ― Net loss for three months ended March 31, 2020 was $787,557, as compared to net loss of $302,764 for the three months ended March 31, 2019.

Financial Condition, Liquidity and Capital Resources

As of March 31, 2020, the Company had a working capital deficit of $1,095,511, consisting of $197,944 in cash, $1,407,035 in accounts receivable, $1,318,715 in inventory, $275,368 in other assets and $16,845 in deposits, offset by accounts payable $2,033,915, accrued expenses of $734,175, equipment of $111,294 and $1,432,033 in the current portion of notes payable.

For the three months period ended March 31, 2020, the Company used $608,975 of cash in operating activities, used cash of $35,687 for investing activities and obtained $526,650 cash from financing activities, resulting in a decrease in total cash of $118,021 and a cash balance of $197,944 for the period. For the three months period ended March 31, 2019, the Company used cash of $205,277 in operating activities, used cash of $74,000 for investing activities and obtained cash of $135,831 from financing activities, resulting in an increase in cash of $143,446 and a cash balance of $7,612 at the end of such period.

Total current assets as of March 31, 2020 was $3,215,906, while current liabilities were $4,311,417. The Company has incurred an operating loss of $787,557 for the three months period ended March 31, 2020, largely due the increase in operating expenses, business expansion and increase in interest and penalty fees. During the three months period ended March 31, 2020, the Company had an accumulated deficit of $10,827,924. These factors raise substantial doubt about our ability to continue as a going concern.

Changes in the composition of our Notes Payable and Notes Payable-Related Parties are presented in the table below:

	*As of March 31, 2020*				*As of December 31, 2019*
	$ Current		$ Long-Term		$ Current		$ Long Term
*Notes Payable*		830,637		9,306,623		1,022,364		8,627,129

*Notes Payable - Related*		370,397		42,000		340,241		42,000
	$	1,201,033	$	9,348,623	$	1,362,605	$	8,669,129

Total Notes Payable for related and unrelated parties increased by $517,923 from the fiscal year ended December 31, 2019 from $10,031,734 to $10,549,656 in the three months period ended March 31, 2020.

As of March 31, 2020, total stockholders’ equity deficit increased to $5,399,878 from $4,617,321 as of December 31, 2019. Accumulated deficit increased from $10,040,367 in the fiscal year ended December 31, 2019 to $10,827,924 for the three months period ended March 31, 2020.

As of March 31, 2020, the Company had a cash balance of $197,944 (i.e. cash is used to fund operations). The Company does not believe our current cash balances will be sufficient to allow us to fund our operating plan for the next twelve months. Our ability to continue as a going concern is dependent on us obtaining adequate capital to fund operating losses until we become profitable. If we are unable to obtain adequate capital, we could be forced to cease operations or substantially curtail its drug development activities. These conditions raise substantial doubt as to our ability to continue as a going concern. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities should we be unable to continue as a going concern.

Our principal sources of liquidity in the past has been cash generated by issuing new shares of the Company’s common stock and cash generated from loans to us. In order to be able to achieve our strategic goals, we need to further expand our business and financing activities. Expanding market awareness of the SnöBar products and our international distribution networks, together with further improvement of the SnöBar products will require future capital and liquidity expansion. Since our inception in January 2013, our shareholders have contributed a significant amount of capital making it possible for us to develop and market the SnöBar products. To continue to develop our product offerings and generate sales, significant capital has been and will continue to be required. Management intends to fund future operations through additional private or public equity and/or debt offerings. We continue to engage in preliminary discussions with potential investors and broker-dealers, but no terms have been agreed upon. There can be no assurances, however, that additional funding will be available on terms acceptable to us, or at all. Any equity financing may be dilutive to existing shareholders. We do not currently have any contractual restrictions on our ability to incur debt and, accordingly we could incur significant amounts of indebtedness to finance operations. Any such indebtedness could contain covenants which would restrict our operations.

Off-Balance Sheet Arrangements

There are no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Critical Accounting Policies and Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities in the consolidated financial statements and accompanying notes. The SEC has defined a company’s critical accounting policies as the ones that are most important to the portrayal of the company’s financial condition and results of operations, and which require the company to make its most difficult and subjective judgments, often as a result of the need to make estimates of matters that are inherently uncertain.

Based on this definition, we have identified the critical accounting policies and judgments addressed which are described in Note 2 to our condensed consolidated financial statements included elsewhere in this Quarterly Report. Although we believe that our estimates, assumptions and judgments are reasonable, they are based upon information presently available. Actual results may differ significantly from these estimates under different assumptions, judgments or conditions.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not required for smaller reporting companies.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

As required by Securities Exchange Act of 1934, as amended (the “Exchange Act”), Rule 13a-15(b), we have carried out an evaluation(the “Evaluation”), under the supervision and with the participation of our management, including our Chief Executive Officer and Interim Chief Financial Officer, of the effectiveness of the design and operation of our management, and the design and operation of our disclosure controls and procedures as of March 31, 2020. Based upon an evaluation of the effectiveness of disclosure controls and procedures, our Chief Executive Officer and Interim Chief Financial Officer has concluded that as of the end of the period covered by this Quarterly Report, our disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act) were not effective because of the material weaknesses described below, in order to provide reasonable assurance that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified by the rules and forms of the SEC and is accumulated and communicated to management, including the Chief Executive Officer and Interim Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure (see below for further discussion).We had neither the resources, nor the personnel, to provide an adequate control environment.

Due to our limited resources, the following material weaknesses in our internal control over financial reporting continued to exist at March 31, 2020:

	●	we do not have written documentation of our internal control policies and procedures. Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”);


	●	we do not have sufficient segregation of duties within accounting functions, which is a basic internal control. Due to our limited size and early stage nature of operations, segregation of all conflicting duties may not always be possible and may not be economically feasible; however, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals;

	●	we do not have an independent audit committee of our Board of Directors;

	●	insufficient monitoring and review controls over the financial reporting closing process, including the lack of individuals with current knowledge of GAAP that led to the restatement of our previously issued financial statements; and

	●	we continue to outsource the functions of controller on an interim basis to assist us in implementing the necessary financial controls over the financial reporting and the utilization of internal management and staff to effectuate these controls.

We believe that these material weaknesses primarily related, in part, to our lack of sufficient staff with appropriate training in GAAP and SEC rules and regulations with respect to financial reporting functions, and the lack of robust accounting systems, as well as the lack of sufficient resources to hire such staff and implement these accounting systems.

If and when our financial resources allow, we plan to take a number of actions to correct these material weaknesses including, but not limited to, establishing an audit committee of our Board of Directors comprised of three independent directors, hiring a full-time Chief Financial Officer, adding experienced accounting and financial personnel and retaining third-party consultants to review our internal controls and recommend improvements.

It should be noted that any system of controls, however well designed and operated, can provide only reasonable and not absolute assurance that the objectives of the system are met. In addition, the design of any control system is based in part upon certain assumptions about the likelihood of certain events. Because of these and other inherent limitations of control systems, there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.

Changes in Internal Control Over Financial Reporting

There were no material changes in our internal control over financial reporting (as defined in Rule 13a- 15(f) under the Exchange Act) that occurred as of March 31, 2020, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

CEO and CFO Certifications

Exhibits 31.1 and 31.2 to this Quarterly Report are the Certifications of the Chief Executive Officer and the Interim Chief Financial Officer, respectively. These Certifications are required in accordance with Section 302 of the Sarbanes-Oxley Act (the “Section 302 Certifications”). This Item 4 of this Quarterly Report, which you are currently reading, is the information concerning the Evaluation referred to above and in the Section 302 Certifications and this information should be read in conjunction with the Section 302 Certifications for a more complete understanding of the topics presented.

PART II - OTHER INFORMATION

ITEM 1. Legal Proceedings

There are no legal proceedings that have occurred within the past ten years concerning our directors or officers which involved a criminal conviction, a criminal proceeding, an administrative or civil proceeding limiting one’s participation in the securities or banking industries, or a finding of securities or commodities law violations. Except for Mrs. Masjedi, who filed for Chapter 7 personal bankruptcy in 2010, which was discharged in August 2011, and Mr. Shenkman, who filed for Chapter 11 business bankruptcy in 2010, which was dismissed in May 2012, none of our directors or officers have filed for or have been affiliated with any company that has filed for bankruptcy within the last ten years.

From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results. The company is not aware of any other legal proceedings except what is listed below.

On November 29, 2018, assignees of certain convertible redeemable promissory notes of the Company with an aggregate principal balance of $223,499 commenced an action in the New York Supreme Court for New York County against the Company (BNA Investment Capital, LLC and TRA Capital, LLC v. Pacific Ventures Group, Inc., Index Number 655927 (Supreme Court, New York County 2018)). The suit was brought by the plaintiffs by a motion for summary judgment in lieu of complaint. The motion asserts breaches of contract due to failure to honor certain conversion notices allegedly tendered pursuant to the convertible notes and cross-default. The Company has opposed the motion, but the court has not scheduled arguments or rendered any decision.

We intend to vigorously defend against the lawsuits described above. There is no assurance, however, that we will be successful in the defense of these lawsuits. Moreover, we are unable to predict the outcome or reasonably estimate a range of possible losses at this time. A resolution of these lawsuits in a manner adverse to us, however, could have a material effect on our financial position and results of operations.

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

Recent Sales of Unregistered Securities

During the three months ended March 31, 2020, the Company issued 0 shares of its common stock.

Use of Proceeds of Registered Securities

Not applicable.

Purchases of Equity Securities by Us and Affiliated Purchasers

During the three months ended March 31, 2020, the Company has not purchased any equity securities nor have any officers or directors of the Company.

ITEM 3. Defaults Upon Senior Securities

The Company is not aware of any defaults upon its senior securities.

ITEM 4. Mine Safety Disclosures

Not applicable.

ITEM 5. Other Information.

None.

ITEM 6. Exhibits

Exhibit
Number		Description

2.1		Share Exchange Agreement, dated August 14, 2015, by and among the Company, Snöbar Holdings, Inc., and certain shareholders of Snöbar Holdings, Inc. (Incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2015, filed with the SEC on August 14, 2015).

2.2		Amendment No. 1 to Share Exchange Agreement, dated August 21, 2015, by and among the Company, Snöbar Holdings, Inc., and certain shareholders of Snöbar Holdings, Inc. (Incorporated by reference to Exhibit 2.2 to the Company’s Current Report on Form 8-K, as filed with the SEC on September 25, 2015).

3.1		Fourth Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on November 16, 2017).

3.2		By-laws of the Company (Incorporated by reference to Exhibit 3.2 to the Company’s Registration Statement on Form S-1/A, as filed with the SEC on June 14, 2017).

3.3		Amendment No. 1 to the Bylaws of the Company (Incorporated by reference to Exhibit 3.3 to the Company’s Registration Statement on Form S-1/A, as filed with the SEC on June 14, 2017).

10.1		Co-Packaging Letter Agreement dated April 24, 2013, by and between International Production Impex Corporation and Brothers International Desserts, Inc. (Incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K, as filed with the SEC on September 25, 2015).


10.2		Distribution Agreement, dated March 16, 2015, between International Production Impex Corporation and Spectrum Entertainment & Events LLC (Incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K, as filed with the SEC on September 25, 2015).

10.3		Distribution Agreement, dated June 5, 2015, between International Production Impex Corporation and Eddie Holman (Incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K, as filed with the SEC on September 25, 2015).

10.4		Exclusive Distribution Agreement, dated February 3, 2015, between International Production Impex Corporation and Yes Consolidated, LLC (Incorporated by reference to Exhibit 10.4 to the Company’s Current Report on Form 8-K, as filed with the SEC on September 25, 2015).

10.5		Distribution Agreement, dated May 1, 2015, between International Production Impex Corporation and Dejako Trading Company (Incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K, as filed with the SEC on September 25, 2015).

10.6		Form of Lock-Up/Leak-Out Agreement between the Company and certain Snöbar Shareholders party thereto (Incorporated by reference to Exhibit 10.6 to the Company’s Current Report on Form 8-K, as filed with the SEC on September 25, 2015).

10.7		Anti-Dilution Agreement, dated September 25, 2015, among the Company and Brett Bertolami and Danzig Ltd. (Incorporated by reference to Exhibit 10.7 to the Company’s Current Report Form on Form 8-K, as filed with the SEC on September 25, 2015).

10.8		Piggyback Registration Rights Agreement, dated September 25, 2015, by and among the Company, Snöbar Shareholders and other persons thereto (Incorporated by reference to Exhibit 10.8 to the Company’s Annual Report on Form 10-K, Amendment No. 1, as filed with the SEC on October 16, 2017).

10.9		Trust Agreement, dated June 1, 2013 by and between Snobar Holding, Inc. and Azizollah Masjedi(Incorporated by reference to Exhibit 10.9 to the Company’s Annual Report on Form 10-K, Amendment No. 1, as filed with the SEC on October 16, 2017).

10.10		Form of Promissory Note by and between the Company and certain related parties (Incorporated by reference to Exhibit 10.10 to the Company’s Annual Report on Form 10-K/A, as filed with the SEC on October 16, 2017).

10.11		SEAPORT amended APA (Incorporated by reference to Exhibit 10 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.12		SEAPORT Asset Purchase Agreement (Incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.13		Exchange IB Obligations Membership Interests in Seaport (Incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.14		Pledge Irrevocable Proxy (TCA Royalty Foods I, LLC) (Incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.15		Pledge Irrevocable Proxy (Seaport Group Enterprises LLC) (Incorporated by reference to Exhibit 10.4 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.16		Pledge and Escrow Agreement (Pacific - TCA) (Incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.17		Pledge and Escrow Agreement (Pacific - Seaport) (Incorporated by reference to Exhibit 10.6 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.18		Pacific Ventures Group - Security Agreement (Issuer) (Incorporated by reference to Exhibit 10 .7 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.19		Pacific Ventures Group - Security Agreement (Guarantors) (Incorporated by reference to Exhibit 10.8 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.20		Pacific Ventures Group - Corporate Guaranty (Masjedi) (Incorporated by reference to Exhibit 10.9 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.21		Pacific Ventures Group - Corporate Guaranty (Guarantors) (Incorporated by reference to Exhibit 10.10 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.22		Debenture (Working Capital) TCA ICAV Pacific Venture Group (Incorporated by reference to Exhibit 10.11 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.23		Debenture (Purchase Price) TCA ICAV Pacific Venture Group (Incorporated by reference to Exhibit 10.12 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

10.24		Securities Purchase Agreement TCA special Situations Pacific Ventures (Incorporated by reference to Exhibit 10.13 to the Company’s Current Report on Form 8-K as filed with the SEC on December 20, 2019).

31.1*		Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act.

31.2*		Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act.

32.1**		Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS*		XBRL Instance Document
101.SCH*		XBRL Taxonomy Extension Schema Document
101.CAL*		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*		XBRL Taxonomy Extension Label Linkbase Document
101.PRE*		XBRL Taxonomy Extension Presentation Linkbase Document

*	Filed herewith.
**	Furnished herewith.

SIGNATURES

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

	PACIFIC VENTURES GROUP, INC.

Date: June 16, 2020	By:	/s/ Shannon Masjedi
		Shannon Masjedi
		President, Chief Executive Officer and Interim Chief Financial Officer (Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

EX-31.1 2 ex31-1.htm

Exhibit 31.1

CERTIFICATION OF CEO PURSUANT TO RULE 13a-14(a) OR 15d-14(a)

OF THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, Shannon Masjedi, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Pacific Ventures Group, Inc.;

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

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

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

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

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under 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 registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

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

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

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

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

/s/ Shannon Masjedi
Shannon Masjedi
President and Chief Executive Officer

Date: June 16, 2020

EX-31.2 3 ex31-2.htm

Exhibit 31.2

CERTIFICATION OF CFO PURSUANT TO RULE 13a-14(a) OR 15d-14(a)

OF THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, Shannon Masjedi, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Pacific Ventures Group, Inc.;

(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

/s/ Shannon Masjedi
Shannon Masjedi
Interim Chief Financial Officer

Date: June 16, 2020

EX-32.1 4 ex32-1.htm

Exhibit 32.1

CERTIFICATION OF CEO AND CFO 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 Pacific Ventures Group, Inc. (the “Company”) on Form 10-Q for the quarter ended March 31, 2020, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Shannon Masjedi, the Chief Executive Officer and Interim Chief Financial Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(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 results of operations of the Company.

/s/ Shannon Masjedi

Shannon Masjedi

President, Chief Executive Officer and

Interim Chief Financial Officer

Date: June 16, 2020

This Certification accompanies this Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

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(i) at least 99% and up to 100% of the total issued and outstanding shares of Class A Common Stock and (ii) 100% of the total issued and outstanding shares of Class B Common Stock, of Snöbar Holding. In accordance with the terms and provisions of the Share Exchange Agreement, the Company acquired all of the issued and outstanding shares of Snöbar Holdings' Class A and Class B Common Stock from Snöbar Shareholders, with Snöbar Holdings becoming a wholly owned subsidiary of the Company, in exchange for the issuance to the Snöbar Shareholders of 22,500,000 shares of restricted common stock of the Company and the issuance of 2,500,000 restricted shares of the Company's common stock to certain other persons

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1. NATURE OF OPERATIONS   Pacific Ventures Group, Inc. (the “Company,” “we,” “us” or “our”) was incorporated under the laws of the state of Delaware on October 3, 1986, under the name AOA Corporation. On November 12, 1991, the Company changed its name to American Eagle Group, Inc. On October 22, 2012, the Company changed its name to “Pacific Ventures Group, Inc.”.   The current structure of the Company resulted from a share exchange with Snöbar Holdings, Inc. (“Snöbar Holdings”), which was treated as a reverse merger for accounting purposes. On August 14, 2015, the Company entered into a share exchange agreement (the “Share Exchange Agreement”) with Snöbar Holdings, pursuant to which the Company acquired 100% of the issued and outstanding shares of Snöbar Holdings’ Class A and Class B common stock in exchange for 22,500,000 restricted shares of the Company’s common stock, while simultaneously issuing 2,500,000 restricted shares of the Company’s common stock to certain other persons, including for services provided and to a former officer of the Company (the “Share Exchange”).   As the result of the Share Exchange, Snöbar Holdings became the Company’s wholly owned operating subsidiary and the business of Snöbar Holdings became the Company’s sole business operations and MAS Global Distributors, Inc., a California corporation (“MGD”), became an indirect subsidiary of the Company.   Prior to the Share Exchange, the Company operated as an insurance holding company and through its subsidiaries, which marketed and underwrote specialized property and casualty coverage in the general aviation insurance marketplace. However, in 1997, after selling several of its divisions, the Company’s remaining insurance operations were placed into receivership and the Company ceased operating its insurance business.   Since the Share Exchange represented a change in control of the Company and a change in business operations, the Company’s business operations changed to that of Snöbar Holdings and the discussions of business operations accompanying this filing are solely that of Snöbar Holdings and its affiliates and subsidiaries comprising of Snöbar Trust, International Production Impex Corporation, a California corporation (“IPIC”) , and MGD.   Snöbar Holdings was formed under the laws of the State of Delaware on January 7, 2013. Snöbar Holdings is the trustor and sole beneficiary of Snöbar Trust, a California trust (“Trust”), which was formed in June 1, 2013. The current trustee that holds legal title to the Trust is Clark Rutledge, the father of Shannon Masjedi, the Company’s President, Chief Executive Officer, Interim Chief Financial Officer, Treasurer, and majority stockholder. The Trust owns 100% of the shares of IPIC, which was formed on August 2, 2001. IPIC is in the business of selling alcohol-infused ice cream and ice-pops and holds all of the rights to the liquor licenses to sell such products and trade names “Snöbar”. As such, the Trust holds all ownership interest of IPIC and its liquor licenses, permitting IPIC to sell its product to distributors, with all income, expense, gains and losses rolling up to the Trust, of which Snöbar Holdings is the sole beneficiary. Snöbar Holdings also owns 99.9% of the shares of MGD. MGD is in the business of selling and leasing freezers and providing marketing services. As a result of the foregoing, Snöbar Holdings is the primary beneficiary of all assets, liabilities and any income received from the business of the Trust and IPIC through the Trust and is the parent company of MGD.   The Trust and IPIC are considered variable interest entities (“VIEs”) and Snöbar Holdings is identified as the primary beneficiary of the Trust and IPIC. Under the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 810, Snöbar Holdings performs ongoing reassessments of whether it is the primary beneficiary of a VIE. As the assessment of Snöbar Holdings’ management is that Snöbar Holdings has the power to direct the activities of a VIE that most significantly impact the VIE’s activities (it is responsible for establishing and operating IPIC), and the obligation to absorb losses of the VIE that could potentially be significant to the VIE and the right to receive benefits from the VIE that could potentially be significant to the VIE’s economic performance, it was therefore concluded by management that Snöbar Holdings is the primary beneficiary of the Trust and IPIC. As such, the Trust and IPIC were consolidated in the financial statements of Snöbar Holdings since the inception of the Trust, in the case of the Trust, and since the inception of Snöbar Holdings, in the case of IPIC.   On May 1, 2018, Royalty Foods Partners, LLC – a Florida Limited Liability Corporation and a subsidiary of Pacific Ventures Group, Inc. – completed an asset acquisition of San Diego Farmers Outlet, Inc. (SDFO), a California Corporation. San Diego Farmers Outlet was started over thirty-five years ago to provide primarily restaurant customers in southern California’s three largest counties with quality food and produce and does business under the name of Farmers Outlet and San Diego Farmers Outlet.   On December 17, 2019, the Company completed an asset acquisition of Seaport Meat Company, (Seaport Meat), a California Corporation with over thirty (30) years in business servicing restaurant and retail, and institutional customers in Southern California and Arizona. Seaport Meat is a USDA meat processing plant that supplies quality meats, seafood, dry goods, dairy and produce. Seaport Meat Company built a state-of-the-art food distribution and manufacturing facility in Spring Valley, California and owns the land and the building. their 17,000 square foot facility is HACCP-compliant and is a USDA Licensed processing facility with on-site daily inspections. HACCP is a management system in which food safety is addressed through the analysis and control of biological, chemical, and physical hazards from raw material production, procurement and handling, to manufacturing, distribution and consumption of the finished product. Having a USDA certified facility allows consumers to be confident that the Food Safety and Inspection Service (FSIS), the public health agency in the USDA, ensured that meat and poultry products are safe, wholesome, and correctly labeled and packaged   The Company’s customers range from a wide variety of restaurants, including many well known in Southern CA, to institutions, schools (UCSD, SDSU, etc.) and re-distributors such as US Foods and Sysco as well as to local distributors. They supply wholesale food and restaurant supplies to San Diego, Los Angeles, Orange and Riverside and offer same day service. In addition, they have clients in Arizona and Colorado that come to their facility to pick up their orders.   Because Seaport Meat Company of America can efficiently add new product lines, they can easily expand the distribution of Pacific Ventures’ San Diego Farmers Outlet and SnoBar product line, thereby accelerating Pacific Ventures’ revenue growth. The combination of a distribution and product company is unique in the San Diego area and will position the company for rapid growth.   They manufacture and wholesale custom processed beef, pork, chicken, lamb, veal and seafood. In addition, they are redistributors of a wide variety of dry goods, frozen foods, disposables and janitorial products. Their sales, distribution and finance processes are very efficient and can be expanded to add new product lines, including fresh produce and dairy   Principles of Consolidation   The consolidated financial statements include the accounts of the Company, Snöbar Holdings and its subsidiaries, in which Snöbar Holdings has a controlling voting interest and entities consolidated under the variable interest entities (“VIE”) provisions of ASC 810, “Consolidation” (“ASC 810”). Inter-company balances and transactions have been eliminated upon consolidation.   The Company applies the provisions of ASC 810 which provides a framework for identifying VIEs and determining when a company should include the assets, liabilities, non-controlling interests and results of activities of a VIE in its consolidated financial statements.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Principles of Consolidation   The consolidated financial statements include the Company, Snöbar Holdings, San Diego Farmers Outlet, MGD, IPIC and the Trust, which was established to hold IPIC, which in turn holds liquor licenses. All inter-company accounts have been eliminated during consolidation. See the discussion in Note 1 above for variable interest entity treatment of the Trust and IPIC.   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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Revenue Recognition   The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts. The adoption of ASC 606 did not result in a change to the accounting for any of the in-scope revenue streams; as such, no cumulative effect adjustment was recorded.   Unearned Revenue   Certain amounts are received pursuant to agreements or contracts and may only be used in the conduct of specified transactions or the related services are yet to be performed. These amounts are recorded as unearned or deferred revenue and are recognized as revenue in the year/period the related expenses are incurred, or services are performed. As of March 31, 2020, the Company has $0 in deferred revenue. As of December 31, 2019, the Company also had $0 deferred revenue.   Leases   ASC 842, Leases, was required to be adopted for all financial years beginning after December 15, 2018 and requires long term leases (longer than 12 month) to be capitalized with a corresponding liability for the term of the lease and expensed over that term. Currently the Company has 2 long-term leases SDFO & Seaport Meat Company.   Shipping and Handling Costs   The Company’s shipping costs are all recorded as operating expenses for all periods presented.   Disputed Liabilities   The Company is involved in a variety of disputes, claims, and proceedings concerning its business operations and certain liabilities. We determine whether an estimated loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. We assess our potential liability by analyzing our litigation and regulatory matters using available information. We develop our views on estimated losses in consultation with outside counsel handling our defense in these matters, which involves an analysis of potential results, assuming a combination of litigation and settlement strategies. Should developments in any of these matters cause a change in our determination as to an unfavorable outcome and result in the need to recognize a material accrual, or should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on our results of operations, cash flows and financial position in the period or periods in which such change in determination, judgment or settlement occurs. As of March 31, 2020, the Company has $0 in disputed liabilities on its balance sheet.   Cash Equivalents   The Company considers highly liquid instruments with original maturity of three months or less to be cash equivalents. As of March 31, 2020, the Company has a cash balance of $197,944 in cash and cash equivalents, compared to $315,967 at December 31, 2019.   Accounts Receivable   As of March 31, 2020, Accounts Receivable are stated at net realizable value of $1,407,035. This value includes an appropriate allowance for estimated uncollectible accounts. The allowance is calculated based upon the level of past due accounts and the relationship with and financial status of our customers. As of December 31, 2019, the Company wrote off $323 of bad debt expense. The Company wrote off $2,771 of bad debts during the three (3) months ended March 31, 2020, and thus has not set an allowance for doubtful accounts.   Inventories   Inventories are stated at the lower of cost or market value. Cost has been determined using the first-in, first-out method. Inventory quantities on-hand are regularly reviewed, and where necessary, reserves for excess and unusable inventories are recorded. Inventory consists of finished goods and includes ice cream, popsicles and the related packaging materials. As of December 31, 2019, the Company had total inventory assets of $830,504 consisting of $53,207 of San Diego Farmers Outlet, Inc.’s inventory assets of fresh produce and food products and $777,297 of Seaport Meat Company’s inventory assets of fresh and frozen proteins and seafood and all other restaurants supply items. As of March 31, 2020, the Company has $1,318,715 in inventories.   Income Taxes   Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   Net Income/(Loss) Per Common Share   Income/(loss) per share of common stock is calculated by dividing the net income/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities. Accordingly, basic and dilutive income/(loss) per common share are the same.   Property and Equipment   Property and equipment are carried at cost less accumulated depreciation and includes expenditures that substantially increase the useful lives of existing property and equipment. Maintenance, repairs, and minor renovations are expensed as incurred. Upon sale or retirement of property and equipment, the cost and related accumulated depreciation are eliminated from the respective accounts and the resulting gain or loss is included in the results of operations. The Company provides for depreciation of property and equipment using the straight-line method over the estimated useful lives or the term of the lease, as appropriate. The estimated useful lives are as follows: vehicles, five years; office furniture and equipment, three to fifteen years; equipment, three years.   Identifiable Intangible Assets   As of March 31, 2020, the Company’s Identifiable Intangible Assets are as follows:   Intangible Assets   Identifiable Intangible Assets   Trade Name (San Diego Farmers Outlet) $193,000 Trade Name (Seaport Meat) $449,000 Wholesale Customer Relationships (San Diego Farmers Outlet) $266,000 Wholesale Customer Relationships (Seaport Meat) $2,334,239 Total Identifiable Intangible Assets $3,242,239   Goodwill   Assembled Workforce $21,000 Unidentified Intangible Value $470,000 Total Goodwill $491,000   Total Intangible Assets $3,733,239   Management does not believe that there is an impairment as of 2019.   Fair Value of Financial Instruments   The carrying amounts of the Company’s financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses are representative of their fair values due to the short-term maturity of these instruments.   Concentration of Credit Risk   Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company maintains cash balances at financial institutions within the United States which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to limits of approximately $250,000. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash bank accounts.   Critical Accounting Policies   The Company considers revenue recognition and the valuation of accounts receivable, allowance for doubtful accounts, and inventory and reserves as its significant accounting policies. Some of these policies require management to make estimates and assumptions that may affect the reported amounts in the Company’s financial statements.   Recent Accounting Pronouncements   In June 2009, the FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (the “SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.   In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”, to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.   In April 2015, FASB issued ASU No. 2015-04, “Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets”, which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity’s fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.   In April 2015, FASB issued ASU No. 2015-05, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.   In April 2015, FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”, which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted.   In June 2014, FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the FASB Accounting Standards Codification. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company’s current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity’s financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). Our company adopted this pronouncement.   In June 2014, FASB issued ASU No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition.   In August 2014, the FASB issued ASU 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).   All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable.   We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

3. GOING CONCERN   The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying consolidated financial statements, the Company has incurred a net loss of $787,557 for the three (3) months ended March 31, 2020 and has an accumulated deficit of $10,827,924 as of March 31, 2020.   In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is significantly dependent upon its ability, and will continue to attempt, to secure equity and/or additional debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.   The unaudited consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. These unaudited consolidated financial statements do not include any adjustments that might arise from this uncertainty.

4. INVENTORIES   As of March 31, 2020, the Company had inventory assets for a total of $1,318,715. The Company had inventory assets of $830,504 as of December 31, 2019.

5. PROPERTY, PLANT AND EQUIPMENT   Property, plant and equipment at March 31, 2020 and December 31, 2019, consisted of:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%">Computers</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 21%; text-align: right">11,788</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 21%; text-align: right">11,788</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office Furniture</td> <td> </td> <td> </td> <td style="text-align: right">14,390</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Building & Improvement</td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Leashold Improvement</td> <td> </td> <td> </td> <td style="text-align: right">13,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forklift 1</td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Forklift 2</td> <td> </td> <td> </td> <td style="text-align: right">2,871</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,871</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Truck 2018 Hino 155 5347</td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Truck 2018 Hino 155 5647</td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Truck 2018 Hino 155 5680</td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Truck 2019 Hino 155 3710</td> <td> </td> <td> </td> <td style="text-align: right">24,865</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">24,865</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Truck 2019 Hino 155 7445</td> <td> </td> <td> </td> <td style="text-align: right">34,213</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">34,213</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Machinery & Equipment</td> <td> </td> <td> </td> <td style="text-align: right">921,992</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">913,696</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Office Equipment</td> <td> </td> <td> </td> <td style="text-align: right">62,400</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">62,400</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Vehicles</td> <td> </td> <td> </td> <td style="text-align: right">409,108</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">409,108</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accumulated Depreciation</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(216,152</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(99,815</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,397,017</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,477,668</td> <td> </td></tr> </table>   Depreciation and Amortization expenses for the three (3) months ended March 31, 2020 was $161,892 compared to $6,476 for the same period of March 31, 2019.

6. ACCRUED EXPENSE   As of March 31, 2020, the Company had accrued expenses of $734,174 compared to $714,962, for the year-end December 31, 2019.

7. INCOME TAX   The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 24px; text-align: justify">8.</td> <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify">RELATED PARTY TRANSACTIONS</td></tr> </table>   The following table presents a summary of the Company’s promissory notes issued to related parties as of March 31, 2020:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1.5pt solid">Noteholder</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Note Amount</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Issuance Date</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Unpaid Amount</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 28%">S. Masjedi</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">150,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 23%; text-align: center">12/10/2010</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 22%; text-align: right">75,567</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>A. Masjedi</td> <td> </td> <td> </td> <td style="text-align: right">500,000</td> <td> </td> <td> </td> <td style="text-align: center">6/1/2013</td> <td> </td> <td> </td> <td style="text-align: right">294,830</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>M. Shenkman</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td> <td> </td> <td style="text-align: center">2/21/2012</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>M. Shenkman</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td> <td> </td> <td style="text-align: center">2/23/2012</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>M. Shenkman</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td> <td> </td> <td style="text-align: center">3/14/2013</td> <td> </td> <td> </td> <td style="text-align: right">6,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>M. Shenkman (Entrust)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,000</td> <td> </td> <td> </td> <td style="text-align: center">9/9/2014</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">16,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">696,000</td> <td> </td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">412,397</td> <td> </td></tr> </table>   The following description represent note payable-related party transaction pre-Share Exchange that were assumed by the Company as a condition to the Share Exchange:   In January 2011, MGD, which is now a majority owned subsidiary of Snöbar Holdings, entered into an unsecured promissory note with Mrs. Masjedi, who is now the Company’s President, Chief Executive Officer, Interim Chief Financial Officer, director and majority stockholder. The note had a principal balance of $150,000 with an interest rate of 3% and has a maturity date of December 31, 2022. The balance of the note at March 31, 2020 was $75,567.   On February 21, 2012, Snöbar Holdings entered into an unsecured promissory note with Mr. Shenkman, who is Chairman of the Board of Directors and a shareholder of the Company. The note had a principal balance of $10,000 with an interest rate of 5% and is due on demand. The note’s maturity date has subsequently been extended to December 31, 2022. Interest against the note was extinguished in a subsequent extension of the term. The note had a principal balance of $10,000 as of March 31, 2020.   On February 23, 2012, Snöbar Holdings entered into a promissory note with Mr. Shenkman for $10,000, maturing in one year at an interest of 8%. The note has subsequently been extended to December 31, 2022. Interest under the note was extinguished in a subsequent extension of the term. The note had an outstanding balance of $10,000 as of March 31, 2020.   On March 14, 2013, Snöbar Holdings entered into an unsecured promissory note with a Mr. Shenkman, the Company’s Chairman of the Board of Directors. The note had a principal balance of $10,000 with an interest rate of 5% and an original maturity date of March 14, 2014, subsequently extended to December 31, 2022 with a lower interest rate of 2%/year. Mr. Shenkman also agreed to make all interest retroactive and deferred. The note had an outstanding balance of $6,000 as of March 31, 2020.   On June 1, 2013, Snöbar Holdings entered into a promissory note with Azizollah Masjedi, father-in-law to Shannon Masjedi who’s the Company’s President, Chief Executive Officer, Interim Chief Financial Officer, director and majority stockholder, in an amount of $500,000 to purchase all the shares and interests of IPIC. The note matured on June 31, 2017. As of March 31, 2020, the outstanding balance under this note was $294,930, which includes interest and penalty charges.   On September 9, 2014, Snobar Holdings entered into a second unsecured promissory note with Mr. Shenkman, through his affiliate company Entrust Group for a total amount of $6,000 and a third unsecured promissory note for a total amount of $10,000, both at an annual interest rate of 2%. No term was provided for in each note, but Mr. Shenkman has agreed to a maturity date of December 31, 2022 and the accrual of interest rates and deferral to maturity. The notes had an aggregate outstanding balance of $16,000 as of March 31, 2020.   As of December 31, 2019, the Company had total short-term notes payable of $1,362,605 and long-term notes payable of $8,669,129. As of March 31, 2020, the Company had total short-term notes payable of $1,201,033 and long-term notes payable of $9,348,623.

9. NOTES PAYABLE   The following table presents a summary of the Company’s promissory notes issued to unrelated third parties as of March 31, 2020:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Note Amount</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Issuance Date</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Balance</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 24%">A. Rodriguez</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 23%; text-align: right">86,821</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 23%; text-align: center">3/14/13</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">86,821</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>A. Rodriguez</td> <td> </td> <td> </td> <td style="text-align: right">15,000</td> <td> </td> <td> </td> <td style="text-align: center">7/22/13</td> <td> </td> <td> </td> <td style="text-align: right">15,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>A. Rodriguez</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td> <td> </td> <td style="text-align: center">2/21/14</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Henry Mahgerefteh</td> <td> </td> <td> </td> <td style="text-align: right">144,000</td> <td> </td> <td> </td> <td style="text-align: center">2/15/15</td> <td> </td> <td> </td> <td style="text-align: right">146,916</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>TRA Capital</td> <td> </td> <td> </td> <td style="text-align: right">106,112</td> <td> </td> <td> </td> <td style="text-align: center">3 loans</td> <td> </td> <td> </td> <td style="text-align: right">106,112</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>BNA Inv</td> <td> </td> <td> </td> <td style="text-align: right">223,499</td> <td> </td> <td> </td> <td style="text-align: center">6 loans</td> <td> </td> <td> </td> <td style="text-align: right">223,499</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Brian Berg</td> <td> </td> <td> </td> <td style="text-align: right">30,000</td> <td> </td> <td> </td> <td style="text-align: center">2/1/12</td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Classic Bev</td> <td> </td> <td> </td> <td style="text-align: right">73,473</td> <td> </td> <td> </td> <td style="text-align: center">5/1/17</td> <td> </td> <td> </td> <td style="text-align: right">307,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>JSJ, Investments</td> <td> </td> <td> </td> <td style="text-align: right">75,000</td> <td> </td> <td> </td> <td style="text-align: center">7/12/17</td> <td> </td> <td> </td> <td style="text-align: right">47,039</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>PNC, Inc.</td> <td> </td> <td> </td> <td style="text-align: right">2,876,509</td> <td> </td> <td> </td> <td style="text-align: center">12/19/20</td> <td> </td> <td> </td> <td style="text-align: right">879,900</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>TCA Global fund</td> <td> </td> <td> </td> <td style="text-align: right">2,150,000</td> <td> </td> <td> </td> <td style="text-align: center">5/1/18</td> <td> </td> <td> </td> <td style="text-align: right">2,745,023</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>TCA Global fund 2</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">3,000,000</td> <td> </td> <td> </td> <td style="text-align: center">12/17/19</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">5,544,879</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">8,994,414</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">10,137,260</td> <td> </td></tr> </table>   The following description represent unrelated notes payable transactions pre-reverse merger between Snöbar and the Company that were assumed by the Company as a condition to the Share Exchange Agreement:   In February 2012, MGD entered into an unsecured promissory note with a certain unrelated party, now a shareholder of the Company for a principal balance of $30,000 at in interest rate of 8% per year and maturity date of August 1, 2014. The note’s maturity date has been extended to December 31, 2020 and the interest rate under the extinguished as part of the extension. The note had an outstanding balance of $25,000 as of March 31, 2020.   On March 14, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party, now a shareholder of the Company. The note had a principal balance of $86,821 with an interest rate of 5% and had a maturity date of March 14, 2014. The note’s maturity date has subsequently been extended to February 1, 2020. The entire balance is owed and outstanding as of March 31, 2020.   On July 22, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party. The note had a principal balance of $15,000 with an original interest rate of 5%. Maturity date has been extended to December 31, 2018, and interest rate has been reduced to 2%, and lender agreed to make all interest retroactive and deferred. The balance of the note was $15,000 as of March 31, 2020.   The following description represents unrelated note payable transactions post-merger between Snöbar and the Company:   On July 12, 2017, the issued a Convertible Promissory Note to JSJ Investments Inc. for total gross proceeds of $75,000. The company entered into a mutually agreed upon settlement agreement that called out for monthly payments of $3,359.90. All payments are current and the balance on the note as of March 31, 2020 was $47,039. There is no conversion feature to this settlement and only cash payment.   Effective September 30, 2017, the Company entered into amended promissory notes with BNA/TRA an unrelated third party in an amount of $372,500, one for $172,500, and four others for $50,000 each. All of the notes have an interest rate of 8% and had a maturity date of August 13, 2017 but have been extended to November 15, 2017 for a fee of $15,000. The notes had a principal outstanding balance of $329,611 as of March 31, 2020, including the $15,000 extension fee.   Over the past year Classic Beverage has periodically issued loans to the Company. The Company has agreed to pay interest 10% per year and has agreed on penalty fees if late on payments. The note is due on demand. The current balance is $307,070, including capitalized interest and penalty fees.    On May 1, 2018, Pacific Ventures Group entered into a secured promissory note with TCA Global Master Fund. The note was secured by interests in tangible and intangible property of Pacific Ventures Group. The effective interest rate on the note is 16%. The outstanding balance of the notes with TCA Global Fund for San Diego Farmers Outlet is $2,745,023 as of March 31, 2020.   On December 17, 2019 Pacific Ventures Group entered into a secured promissory note with TCA Special Situations Credit Strategies ICAV. The note was secured by interests in tangible and intangible property of Pacific Ventures Group. The effective interest rate is 16%. The outstanding balance of the notes for Seaport Meat is $5,544,879 as of March 31, 2020.   On February 13, 2017, Pacific Ventures entered settlement with one of its creditors for $527,333 of its long-term notes payable. As of December 31, 2019, the balance is $200,000 due on July 15, 2020.   As of December 31, 2019, the Company had short-term notes payable of $1,362,605 and long-term notes payable of $8,669,129.   As of March 31, 2020, the Company had short-term notes payable of $1,201,033 and long-term notes payable of $9,348,623.

10. STOCKHOLDERS’ EQUITY   Share Exchange   On August 14, 2015, Snöbar Holdings entered into the Share Exchange Agreement with the Company and Snöbar Holdings’ shareholders (the “Snöbar Shareholders”) who held of record (i) at least 99% and up to 100% of the total issued and outstanding shares of Class A Common Stock and (ii) 100% of the total issued and outstanding shares of Class B Common Stock, of Snöbar Holding. In accordance with the terms and provisions of the Share Exchange Agreement, the Company acquired all of the issued and outstanding shares of Snöbar Holdings’ Class A and Class B Common Stock from Snöbar Shareholders, with Snöbar Holdings becoming a wholly owned subsidiary of the Company, in exchange for the issuance to the Snöbar Shareholders of 22,500,000 shares of restricted common stock of the Company and the issuance of 2,500,000 restricted shares of the Company’s common stock to certain other persons (as set forth below).   There was 0 restricted shares of the Company’s common stock issued during the fiscal quarter ended March 31, 2020.   Common Stock and Preferred Stock   The Company is authorized to issue up to 10,000,000 shares of its preferred stock, $0.001 par value per share. The Company designated 6,000,000 shares of preferred stock as Series E Preferred Stock (the “Series E Preferred Stock”). Under the rights, preferences and privileges of the Series E Preferred Stock, for every share of Series E Preferred Stock held, the holder thereof has the voting rights equal to 10 shares of common stock. As of December 31, 2019, there were 6,000,000 shares of Series E Preferred Stock issued and outstanding. Additionally, Company has designated 10,000 shares of Series F Preferred Stock and 10,000 shares of the Series F Preferred Stock are issued and outstanding. Each share of Series F Preferred Stock is convertible into 0.1% of the issued and outstanding stock at the time of conversion.   From January 1, 2020 through March 31, 2020, the Company issued 0 shares of its common stock.   The Company is authorized to issue up to 900,000,000 shares of its common stock, $0.001 par value per share. Holders of common stock have one vote per share. As of March 31, 2019, and the same period in 2020, there were 275,858,986 and 570,859,333 shares of the Company’s common stock issued and outstanding, respectively.   On April 13, 2020 the Company effected a 500 for 1 reverse split of its common stock. The number of authorized common shares remained 900,000,000

11. COMMITMENTS, CONTINGENCIES AND UNCERTAINTIES   Operating Lease   The Company is currently obligated under two operating leases for office spaces and associated building expenses. Both leases are on a month-to-month basis at a monthly rate of $450 and $330, respectively.   SDFO operations are located at 10407 Friars Rd, San Diego, CA 92110, where they occupy an aggregate of approximately 10,000 square feet pursuant to leases. The 5-year leases are on an annual basis at a monthly rate of $6,000 per month.   Seaport Group Enterprise LLC is located at 2533 Folex Way, Spring Valley CA 91978, where they occupy an aggregate of approximately 17,000 square feet pursuant to the lease. The 5-year leases are on an annual basis starting at a monthly rate of $14,750.00 per month.   San Diego Farmers Outlet and Seaport Meat Company Operating Leases   The Company in May 1, 2018 assumed a lease agreement for a facility site and entered into a lease agreement for office space for San Diego Farmers Outlet. The lease has a term of five years expiring on April 30, 2023.   Future minimum lease payments, as set forth in the lease, are below:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">YEAR</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">AMOUNT</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%; text-align: center"> </td> <td style="width: 48%; text-align: center">2020</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 47%; text-align: right">72,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2021</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">72,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center">2022</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">72,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2023</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">24,000</td> <td> </td></tr> </table>   The Company on December 1, 2019 entered into a lease agreement for a facility site for office space for Seaport Meat Company. The lease has a term of five years expiring on November 30, 2024.   Future minimum lease payments, as set forth in the lease, are below:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">YEAR</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">AMOUNT</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%; text-align: center"> </td> <td style="width: 48%; text-align: center">2020</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 47%; text-align: right">177,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2021</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">177,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center">2022</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">177,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2023</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">177,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center">2024</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">162,250</td> <td> </td></tr> </table>

12. SUBSEQUENT EVENTS   ASC 855-16-50-4 establishes accounting and disclosure requirements for subsequent events. ASC 855 details the period after the balance sheet date during which we should evaluate events or transactions that occur for potential recognition or disclosure in the financial statements, the circumstances under which we should recognize events or transactions occurring after the balance sheet date in its financial statements and the required disclosures for such events.   On April 13, 2020 the Company effected a 500 for 1 reverse split of its common stock. The number of authorized common shares remained 900,000,000

Principles of Consolidation   The consolidated financial statements include the Company, Snöbar Holdings, San Diego Farmers Outlet, MGD, IPIC and the Trust, which was established to hold IPIC, which in turn holds liquor licenses. All inter-company accounts have been eliminated during consolidation. See the discussion in Note 1 above for variable interest entity treatment of the Trust and IPIC.

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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition   The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts. The adoption of ASC 606 did not result in a change to the accounting for any of the in-scope revenue streams; as such, no cumulative effect adjustment was recorded.

Unearned Revenue   Certain amounts are received pursuant to agreements or contracts and may only be used in the conduct of specified transactions or the related services are yet to be performed. These amounts are recorded as unearned or deferred revenue and are recognized as revenue in the year/period the related expenses are incurred, or services are performed. As of March 31, 2020, the Company has $0 in deferred revenue. As of December 31, 2019, the Company also had $0 deferred revenue.

Leases   ASC 842, Leases, was required to be adopted for all financial years beginning after December 15, 2018 and requires long term leases (longer than 12 month) to be capitalized with a corresponding liability for the term of the lease and expensed over that term. Currently the Company has 2 long-term leases SDFO & Seaport Meat Company.

Shipping and Handling Costs   The Company’s shipping costs are all recorded as operating expenses for all periods presented. Disputed Liabilities   The Company is involved in a variety of disputes, claims, and proceedings concerning its business operations and certain liabilities. We determine whether an estimated loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. We assess our potential liability by analyzing our litigation and regulatory matters using available information. We develop our views on estimated losses in consultation with outside counsel handling our defense in these matters, which involves an analysis of potential results, assuming a combination of litigation and settlement strategies. Should developments in any of these matters cause a change in our determination as to an unfavorable outcome and result in the need to recognize a material accrual, or should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on our results of operations, cash flows and financial position in the period or periods in which such change in determination, judgment or settlement occurs. As of March 31, 2020, the Company has $0 in disputed liabilities on its balance sheet.

Cash Equivalents   The Company considers highly liquid instruments with original maturity of three months or less to be cash equivalents. As of March 31, 2020, the Company has a cash balance of $197,944 in cash and cash equivalents, compared to $315,967 at December 31, 2019.

Accounts Receivable   As of March 31, 2020, Accounts Receivable are stated at net realizable value of $1,407,035. This value includes an appropriate allowance for estimated uncollectible accounts. The allowance is calculated based upon the level of past due accounts and the relationship with and financial status of our customers. As of December 31, 2019, the Company wrote off $323 of bad debt expense. The Company wrote off $2,771 of bad debts during the three (3) months ended March 31, 2020, and thus has not set an allowance for doubtful accounts.

Inventories   Inventories are stated at the lower of cost or market value. Cost has been determined using the first-in, first-out method. Inventory quantities on-hand are regularly reviewed, and where necessary, reserves for excess and unusable inventories are recorded. Inventory consists of finished goods and includes ice cream, popsicles and the related packaging materials. As of December 31, 2019, the Company had total inventory assets of $830,504 consisting of $53,207 of San Diego Farmers Outlet, Inc.’s inventory assets of fresh produce and food products and $777,297 of Seaport Meat Company’s inventory assets of fresh and frozen proteins and seafood and all other restaurants supply items. As of March 31, 2020, the Company has $1,318,715 in inventories.

Income Taxes   Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net Income/(Loss) Per Common Share   Income/(loss) per share of common stock is calculated by dividing the net income/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities. Accordingly, basic and dilutive income/(loss) per common share are the same.

Property and Equipment   Property and equipment are carried at cost less accumulated depreciation and includes expenditures that substantially increase the useful lives of existing property and equipment. Maintenance, repairs, and minor renovations are expensed as incurred. Upon sale or retirement of property and equipment, the cost and related accumulated depreciation are eliminated from the respective accounts and the resulting gain or loss is included in the results of operations. The Company provides for depreciation of property and equipment using the straight-line method over the estimated useful lives or the term of the lease, as appropriate. The estimated useful lives are as follows: vehicles, five years; office furniture and equipment, three to fifteen years; equipment, three years.

Identifiable Intangible Assets   As of March 31, 2020, the Company’s Identifiable Intangible Assets are as follows:   Intangible Assets   Identifiable Intangible Assets   Trade Name (San Diego Farmers Outlet) $193,000 Trade Name (Seaport Meat) $449,000 Wholesale Customer Relationships (San Diego Farmers Outlet) $266,000 Wholesale Customer Relationships (Seaport Meat) $2,334,239 Total Identifiable Intangible Assets $3,242,239   Goodwill   Assembled Workforce $21,000 Unidentified Intangible Value $470,000 Total Goodwill $491,000   Total Intangible Assets $3,733,239   Management does not believe that there is an impairment as of 2019.

Fair Value of Financial Instruments   The carrying amounts of the Company’s financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses are representative of their fair values due to the short-term maturity of these instruments.

Concentration of Credit Risk   Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company maintains cash balances at financial institutions within the United States which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to limits of approximately $250,000. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash bank accounts.

Critical Accounting Policies   The Company considers revenue recognition and the valuation of accounts receivable, allowance for doubtful accounts, and inventory and reserves as its significant accounting policies. Some of these policies require management to make estimates and assumptions that may affect the reported amounts in the Company’s financial statements.

Recent Accounting Pronouncements   In June 2009, the FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (the “SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.   In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”, to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.   In April 2015, FASB issued ASU No. 2015-04, “Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets”, which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity’s fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.   In April 2015, FASB issued ASU No. 2015-05, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.   In April 2015, FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”, which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted.   In June 2014, FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the FASB Accounting Standards Codification. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company’s current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity’s financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). Our company adopted this pronouncement.   In June 2014, FASB issued ASU No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition.   In August 2014, the FASB issued ASU 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).   All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable.   We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

Property, plant and equipment at March 31, 2020 and December 31, 2019, consisted of:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">March 31, 2019</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">December 31, 2019</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 52%">Computers</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 21%; text-align: right">11,788</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 21%; text-align: right">11,788</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Office Furniture</td> <td> </td> <td> </td> <td style="text-align: right">14,390</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Building & Improvement</td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Leashold Improvement</td> <td> </td> <td> </td> <td style="text-align: right">13,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Forklift 1</td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">3,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Forklift 2</td> <td> </td> <td> </td> <td style="text-align: right">2,871</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">2,871</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Truck 2018 Hino 155 5347</td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Truck 2018 Hino 155 5647</td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Truck 2018 Hino 155 5680</td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">30,181</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Truck 2019 Hino 155 3710</td> <td> </td> <td> </td> <td style="text-align: right">24,865</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">24,865</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Truck 2019 Hino 155 7445</td> <td> </td> <td> </td> <td style="text-align: right">34,213</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">34,213</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Machinery & Equipment</td> <td> </td> <td> </td> <td style="text-align: right">921,992</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">913,696</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Office Equipment</td> <td> </td> <td> </td> <td style="text-align: right">62,400</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">62,400</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Vehicles</td> <td> </td> <td> </td> <td style="text-align: right">409,108</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">409,108</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Accumulated Depreciation</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(216,152</td> <td>)</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(99,815</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,397,017</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">1,477,668</td> <td> </td></tr> </table>

The following table presents a summary of the Company’s promissory notes issued to unrelated third parties as of March 31, 2020:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Note Amount</td> <td> </td> <td> </td> <td style="border-bottom: black 1.5pt solid; text-align: center">Issuance Date</td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">Balance</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 24%">A. Rodriguez</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 23%; text-align: right">86,821</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 23%; text-align: center">3/14/13</td> <td style="width: 2%"> </td> <td style="width: 1%">$</td> <td style="width: 20%; text-align: right">86,821</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>A. Rodriguez</td> <td> </td> <td> </td> <td style="text-align: right">15,000</td> <td> </td> <td> </td> <td style="text-align: center">7/22/13</td> <td> </td> <td> </td> <td style="text-align: right">15,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>A. Rodriguez</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td> <td> </td> <td style="text-align: center">2/21/14</td> <td> </td> <td> </td> <td style="text-align: right">10,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Henry Mahgerefteh</td> <td> </td> <td> </td> <td style="text-align: right">144,000</td> <td> </td> <td> </td> <td style="text-align: center">2/15/15</td> <td> </td> <td> </td> <td style="text-align: right">146,916</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>TRA Capital</td> <td> </td> <td> </td> <td style="text-align: right">106,112</td> <td> </td> <td> </td> <td style="text-align: center">3 loans</td> <td> </td> <td> </td> <td style="text-align: right">106,112</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>BNA Inv</td> <td> </td> <td> </td> <td style="text-align: right">223,499</td> <td> </td> <td> </td> <td style="text-align: center">6 loans</td> <td> </td> <td> </td> <td style="text-align: right">223,499</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Brian Berg</td> <td> </td> <td> </td> <td style="text-align: right">30,000</td> <td> </td> <td> </td> <td style="text-align: center">2/1/12</td> <td> </td> <td> </td> <td style="text-align: right">25,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>Classic Bev</td> <td> </td> <td> </td> <td style="text-align: right">73,473</td> <td> </td> <td> </td> <td style="text-align: center">5/1/17</td> <td> </td> <td> </td> <td style="text-align: right">307,070</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>JSJ, Investments</td> <td> </td> <td> </td> <td style="text-align: right">75,000</td> <td> </td> <td> </td> <td style="text-align: center">7/12/17</td> <td> </td> <td> </td> <td style="text-align: right">47,039</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>PNC, Inc.</td> <td> </td> <td> </td> <td style="text-align: right">2,876,509</td> <td> </td> <td> </td> <td style="text-align: center">12/19/20</td> <td> </td> <td> </td> <td style="text-align: right">879,900</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>TCA Global fund</td> <td> </td> <td> </td> <td style="text-align: right">2,150,000</td> <td> </td> <td> </td> <td style="text-align: center">5/1/18</td> <td> </td> <td> </td> <td style="text-align: right">2,745,023</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td>TCA Global fund 2</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">3,000,000</td> <td> </td> <td> </td> <td style="text-align: center">12/17/19</td> <td> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">5,544,879</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">8,994,414</td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">10,137,260</td> <td> </td></tr> </table>

Future minimum lease payments, as set forth in the lease, are below:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">YEAR</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">AMOUNT</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%; text-align: center"> </td> <td style="width: 48%; text-align: center">2020</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 47%; text-align: right">72,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2021</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">72,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center">2022</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">72,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2023</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">24,000</td> <td> </td></tr> </table>   Future minimum lease payments, as set forth in the lease, are below:   <table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">YEAR</td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center">AMOUNT</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 1%; text-align: center"> </td> <td style="width: 48%; text-align: center">2020</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td style="width: 47%; text-align: right">177,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2021</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">177,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center">2022</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">177,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: center"> </td> <td style="text-align: center">2023</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">177,000</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="text-align: center"> </td> <td style="text-align: center">2024</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">162,250</td> <td> </td></tr> </table>

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Masjedi [Member] A. Masjedi [Member] Related Parties [Member] A. Rodriguez [Member] A. Rodriguez One [Member] A. Rodriguez Two [Member] TRA Capital [Member] BNA Inv [Member] Brian Berg [Member] Classic Bev [Member] JSJ, Investments [Member] PNC, Inc. [Member] TCA Global Fund [Member] M. Shenkman [Member] Promissory Note Two [Member] Promissory Note Three [Member] Promissory Note Four [Member] Class of Stock [Axis] Series E Preferred Stock [Member] Legal Entity [Axis] San Diego Farmers Outlet, Inc [Member] Product and Service [Axis] Fresh Produce and Food Products [Member] Seaport Meat Company's [Member] Fresh and Frozen Proteins and Seafood and all Other Restaurants Supply Items [Member] Convertible Promissory Note [Member] JSJ Investments Inc [Member] TCA Special Situations Credit Strategies ICAV [Member] Notes Payable [Member] Henry Mahgerefteh [Member] TCA Global fund 2 [Member] Series F Preferred Stock [Member] IPIC [Member] Property, Plant and Equipment, Type [Axis] Vehicles [Member] Office Furniture and Equipment [Member] Maximum [Member] Equipment [Member] Indefinite-lived Intangible Assets [Axis] Trade Name [Member] Wholesale Customer Relationships [Member] Assembled Workforce [Member] Unidentified Intangible Value [Member] Subsequent Event Type [Axis] Subsequent Event [Member] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Flag Entity Emerging Growth Company Entity Shell Company Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement [Table] Statement [Line Items] ASSETS Current Assets: Cash and cash equivalents Accounts receivable Inventory Asset Other Current Asset Right to Use Asset Deposits Total Current Assets Fixed Assets Fixed assets, net Total Fixed Assets Other Assets Intangible Assets Right to Use Asset Rent Deposit and Employee Advances Other Assets TOTAL ASSETS LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Accounts payable Accrued expenses Lease Liability Current portion, notes payable Current portion, notes payable - related party Current portion, leases payable Total Current Liabilities Long-Term Liabilities: Notes payable Notes payable - related party Lease Liability Total Long-Term Liabilities Total Liabilities STOCKHOLDERS' EQUITY (DEFICIT) Preferred stock, value Common stock, $.001 par value, 900,000,000 shares authorized, and 570,859,333 issued and outstanding, respectively. Additional paid in capital Accumulated deficit Total Stockholders' Equity (Deficit) Total Liabilities and Stockholders' Equity (Deficit) Preferred stock, par value Preferred stock, shares authorized Preferred stock, shares issued Preferred stock, shares outstanding Common stock, par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] Sales, net of discounts Cost of Goods Sold Gross Profit Operating Expenses Selling, general and administrative Marketing and Advertising Amortization & Depreciation expense Professional fees Officer Compensation Operating Expenses/(Loss) Income/(Loss) from Operations Other Non-Operating Income and Expenses Interest expense Extraordinary Items Net Income/(Loss) before Income Taxes Provision for income taxes Net Ordinary Income/(Loss) Other Income / Expense Other Income - Other Net Income/(Loss) Basic and Diluted Loss per Share - Common Stock Weighted Average Number of Shares Outstanding: Basic and Diluted Class A Common Stock Statement of Cash Flows [Abstract] OPERATING ACTIVITIES Net loss Adjustments to reconcile net loss to net cash used in operating activities: Shares issued for services Accumulated Depreciation Depreciation & Amortization Expense Changes in operating assets and liabilities Accounts receivable Inventory Other Current Assets Other Assets Accounts payable Accrued expenses Other Current liabilities Capitalized interest or penalty fees Net Cash Provided by / (Used in) Operating Activities INVESTING ACTIVITIES Receivable - Related Purchase of equipment, building & improvements & fixed assets Goodwill and Intangible Assets Net Cash Provided by / (Used In) Investing Activities FINANCING ACTIVITIES Proceeds from notes payable Proceeds from notes payable - Related Repayment of notes payable Repayment of notes payable - Related EX-101.PRE 10 pacv-20200331_pre.xml XBRL PRESENTATION FILE XML 11 R34.htm IDEA: XBRL DOCUMENT

Stockholders' Equity (Details Narrative) - $ / shares			3 Months Ended
Stockholders' Equity (Details Narrative) - $ / shares	Apr. 13, 2020	Aug. 14, 2015	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Stock issued during period, shares, restricted stock			0
Preferred stock, shares authorized			10,000,000	10,000,000
Preferred stock, par value			$ 0.001	$ 0.001
Preferred stock voting rights, description			The voting rights equal to 10 shares of common stock.
Common stock, shares authorized			900,000,000	900,000,000
Common stock, par value			$ 0.001	$ 0.001
Common stock voting rights, description			Holders of common stock have one vote per share
Common stock, shares issued			570,859,333	570,859,333	275,858,986
Common stock, shares outstanding			570,859,333	570,859,333	275,858,986
Subsequent Event [Member]
Common stock, shares authorized	900,000,000
Reverse stock split description	500 for 1 reverse split
Series E Preferred Stock [Member]
Series E preferred stock, shares issued			6,000,000	6,000,000
Series E preferred stock, shares outstanding			6,000,000	6,000,000
Series F Preferred Stock [Member]
Series E preferred stock, shares issued			10,000	10,000
Series E preferred stock, shares outstanding			10,000	10,000
Preferred stock convertible percentage			0.10%
Share Exchange Agreement [Member] \| Snobar Holdings' shareholders [Member]
Share exchange agreement, description		(i) at least 99% and up to 100% of the total issued and outstanding shares of Class A Common Stock and (ii) 100% of the total issued and outstanding shares of Class B Common Stock, of Snöbar Holding. In accordance with the terms and provisions of the Share Exchange Agreement, the Company acquired all of the issued and outstanding shares of Snöbar Holdings' Class A and Class B Common Stock from Snöbar Shareholders, with Snöbar Holdings becoming a wholly owned subsidiary of the Company, in exchange for the issuance to the Snöbar Shareholders of 22,500,000 shares of restricted common stock of the Company and the issuance of 2,500,000 restricted shares of the Company's common stock to certain other persons
Stock issued during period, shares, restricted stock		22,500,000
Share Exchange Agreement [Member] \| Snobar Holdings' shareholders [Member] \| Restricted Common Stock [Member]
Stock issued during period, shares, restricted stock		2,500,000

XML 12 R30.htm IDEA: XBRL DOCUMENT

Related Party Transactions (Details Narrative) - USD ($)						1 Months Ended
	Sep. 09, 2014	Jun. 01, 2013	Mar. 14, 2013	Feb. 23, 2012	Feb. 21, 2012	Jan. 31, 2011	Mar. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Short-term notes payable							$ 830,637	$ 1,022,364
Long-term notes payable							9,306,623	8,627,129
Related Party Transactions [Member]
Related Party Transaction [Line Items]
Short-term notes payable							1,201,033	1,362,605
Long-term notes payable							9,348,623	$ 8,669,129
Unsecured Promissory Note [Member] \| Snobar Holdings, Inc [Member] \| Mrs. Masjedi [Member]
Related Party Transaction [Line Items]
Note, principal balance						$ 150,000	75,567
Note, interest rate						3.00%
Debt maturity date						Dec. 31, 2022
Unsecured Promissory Note [Member] \| Snobar Holdings, Inc [Member] \| Mr. Shenkman [Member]
Related Party Transaction [Line Items]
Note, principal balance					$ 10,000		10,000
Note, interest rate					5.00%
Debt maturity date					Dec. 31, 2022
Promissory Note [Member] \| Snobar Holdings, Inc [Member] \| Mr. Shenkman [Member]
Related Party Transaction [Line Items]
Note, principal balance				$ 10,000			10,000
Note, interest rate				8.00%
Debt maturity date				Dec. 31, 2022
Promissory Note [Member] \| Snobar Holdings, Inc [Member] \| Azizolla Masjedi [Member]
Related Party Transaction [Line Items]
Note, principal balance		$ 500,000					294,930
Debt maturity date		Jun. 30, 2017
Unsecured Promissory Note One [Member] \| Snobar Holdings, Inc [Member] \| Mr. Shenkman [Member]
Related Party Transaction [Line Items]
Note, principal balance			$ 10,000				6,000
Note, interest rate			5.00%
Debt maturity date			Dec. 31, 2022
Maturity date description			An original maturity date of March 14, 2014, subsequently extended to December 31, 2022 with a lower interest rate of 2%/year.
Unsecured Promissory Note One [Member] \| Snobar Holdings, Inc [Member] \| Mr. Shenkman [Member] \| Minimum [Member]
Related Party Transaction [Line Items]
Note, interest rate			2.00%
Second Unsecured Promissory Note [Member] \| Snobar Holdings, Inc [Member] \| Mr. Shenkman [Member]
Related Party Transaction [Line Items]
Note, principal balance	$ 6,000
Note, interest rate	2.00%
Debt maturity date	Dec. 31, 2022
Third Unsecured Promissory Note [Member] \| Snobar Holdings, Inc [Member] \| Mr. Shenkman [Member]
Related Party Transaction [Line Items]
Note, principal balance	$ 10,000
Note, interest rate	2.00%
Debt maturity date	Dec. 31, 2022
Second and Third Unsecured Promissory Note [Member] \| Snobar Holdings, Inc [Member] \| Mr. Shenkman [Member]
Related Party Transaction [Line Items]
Note, principal balance							$ 16,000

XML 13 R13.htm IDEA: XBRL DOCUMENT

Related Party Transactions

3 Months Ended

Mar. 31, 2020

Related Party Transactions

8.	RELATED PARTY TRANSACTIONS

The following table presents a summary of the Company’s promissory notes issued to related parties as of March 31, 2020:

*Noteholder*	*Note Amount*		*Issuance Date*	*Unpaid Amount*
S. Masjedi	$	150,000	12/10/2010	$	75,567
A. Masjedi		500,000	6/1/2013		294,830
M. Shenkman		10,000	2/21/2012		10,000
M. Shenkman		10,000	2/23/2012		10,000
M. Shenkman		10,000	3/14/2013		6,000
M. Shenkman (Entrust)		16,000	9/9/2014		16,000
	$	696,000		$	412,397

The following description represent note payable-related party transaction pre-Share Exchange that were assumed by the Company as a condition to the Share Exchange:

XML 14 R17.htm IDEA: XBRL DOCUMENT

Subsequent Events

3 Months Ended

Mar. 31, 2020

Subsequent Events [Abstract]

Subsequent Events

12. SUBSEQUENT EVENTS

On April 13, 2020 the Company effected a 500 for 1 reverse split of its common stock. The number of authorized common shares remained 900,000,000

XML 15 R6.htm IDEA: XBRL DOCUMENT

Nature of Operations

3 Months Ended

Mar. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Operations

1. NATURE OF OPERATIONS

Principles of Consolidation

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Notes Payable (Tables)
3 Months Ended

Mar. 31, 2020

Debt Disclosure [Abstract]

Schedule of Promissory Notes Issued to Unrelated Third Parties
The following table presents a summary of the Company’s promissory notes issued to unrelated third parties as of March 31, 2020:

Note Amount Issuance Date Balance

A. Rodriguez $ 86,821 3/14/13 $ 86,821

A. Rodriguez 15,000 7/22/13 15,000

A. Rodriguez 10,000 2/21/14 10,000

Henry Mahgerefteh 144,000 2/15/15 146,916

TRA Capital 106,112 3 loans 106,112

BNA Inv 223,499 6 loans 223,499

Brian Berg 30,000 2/1/12 25,000

Classic Bev 73,473 5/1/17 307,070

JSJ, Investments 75,000 7/12/17 47,039

PNC, Inc. 2,876,509 12/19/20 879,900

TCA Global fund 2,150,000 5/1/18 2,745,023

TCA Global fund 2 3,000,000 12/17/19 5,544,879

$ 8,994,414 $ 10,137,260

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Going Concern (Details Narrative) - USD ($)
3 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Net loss $ (787,557) $ (302,764)

Accumulated deficit $ (10,827,924) $ (10,040,367)

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- Definition
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Consolidated Balance Sheets - USD ($)

Mar. 31, 2020

Dec. 31, 2019

Current Assets:

Cash and cash equivalents $ 197,944 $ 315,957

Accounts receivable 1,407,035 1,290,637

Inventory Asset 1,318,715 830,504

Other Current Asset 44,368 34,379

Right to Use Asset 231,000 249,000

Deposits 16,845 16,845

Total Current Assets 3,215,906 2,737,322

Fixed Assets

Fixed assets, net 1,397,017 1,477,668

Total Fixed Assets 1,397,017 1,477,668

Other Assets

Intangible Assets 3,634,817 3,680,371

Right to Use Asset 817,000 861,250

Rent Deposit and Employee Advances 12,421 12,421

Other Assets 4,464,238 4,554,042

TOTAL ASSETS 9,077,161 8,769,032

Current Liabilities:

Accounts payable 2,033,915 1,409,420

Accrued expenses 734,174 714,962

Lease Liability 231,000 249,000

Current portion, notes payable 830,637 1,022,364

Current portion, notes payable - related party 370,397 340,241

Current portion, leases payable 111,294 119,988

Total Current Liabilities 4,311,417 3,855,976

Long-Term Liabilities:

Notes payable 9,306,623 8,627,129

Notes payable - related party 42,000 42,000

Lease Liability 817,000 861,250

Total Long-Term Liabilities 10,165,623 9,530,379

Total Liabilities 14,477,040 13,386,354

STOCKHOLDERS' EQUITY (DEFICIT)

Common stock, $.001 par value, 900,000,000 shares authorized, and 570,859,333 issued and outstanding, respectively. 570,033 570,033

Additional paid in capital 4,852,003 4,847,013

Accumulated deficit (10,827,924) (10,040,367)

Total Stockholders' Equity (Deficit) (5,399,878) (4,617,321)

Total Liabilities and Stockholders' Equity (Deficit) 9,077,161 8,769,032

Series E Preferred Stock [Member]

STOCKHOLDERS' EQUITY (DEFICIT)

Preferred stock, value 6,000 6,000

Series F Preferred Stock [Member]

STOCKHOLDERS' EQUITY (DEFICIT)

Preferred stock, value $ 10

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Accrued Expense (Details Narrative) - USD ($)

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Dec. 31, 2019

Payables and Accruals [Abstract]

Accrued expenses $ 734,174 $ 714,962

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Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)

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Property, Plant and Equipment [Abstract]

Computers $ 11,788 $ 11,788

Office Furniture 14,390

Building & Improvement 25,000 25,000

Leashold Improvement 13,000

Forklift 1 3,000 3,000

Forklift 2 2,871 2,871

Truck 2018 Hino 155 5347 30,181 30,181

Truck 2018 Hino 155 5647 30,181 30,181

Truck 2018 Hino 155 5680 30,181 30,181

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Truck 2019 Hino 155 7445 34,213 34,213

Machinery & Equipment 921,992 913,696

Office Equipment 62,400 62,400

Vehicles 409,108 409,108

Accumulated Depreciation (216,152) (99,815)

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Summary of Significant Accounting Policies
3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Summary of Significant Accounting Policies
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of Consolidation

The consolidated financial statements include the Company, Snöbar Holdings, San Diego Farmers Outlet, MGD, IPIC and the Trust, which was established to hold IPIC, which in turn holds liquor licenses. All inter-company accounts have been eliminated during consolidation. See the discussion in Note 1 above for variable interest entity treatment of the Trust and IPIC.

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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts. The adoption of ASC 606 did not result in a change to the accounting for any of the in-scope revenue streams; as such, no cumulative effect adjustment was recorded.

Unearned Revenue

Certain amounts are received pursuant to agreements or contracts and may only be used in the conduct of specified transactions or the related services are yet to be performed. These amounts are recorded as unearned or deferred revenue and are recognized as revenue in the year/period the related expenses are incurred, or services are performed. As of March 31, 2020, the Company has $0 in deferred revenue. As of December 31, 2019, the Company also had $0 deferred revenue.

Leases

ASC 842, Leases, was required to be adopted for all financial years beginning after December 15, 2018 and requires long term leases (longer than 12 month) to be capitalized with a corresponding liability for the term of the lease and expensed over that term. Currently the Company has 2 long-term leases SDFO & Seaport Meat Company.

Shipping and Handling Costs

The Company’s shipping costs are all recorded as operating expenses for all periods presented.

Disputed Liabilities

The Company is involved in a variety of disputes, claims, and proceedings concerning its business operations and certain liabilities. We determine whether an estimated loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. We assess our potential liability by analyzing our litigation and regulatory matters using available information. We develop our views on estimated losses in consultation with outside counsel handling our defense in these matters, which involves an analysis of potential results, assuming a combination of litigation and settlement strategies. Should developments in any of these matters cause a change in our determination as to an unfavorable outcome and result in the need to recognize a material accrual, or should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on our results of operations, cash flows and financial position in the period or periods in which such change in determination, judgment or settlement occurs. As of March 31, 2020, the Company has $0 in disputed liabilities on its balance sheet.

Cash Equivalents

The Company considers highly liquid instruments with original maturity of three months or less to be cash equivalents. As of March 31, 2020, the Company has a cash balance of $197,944 in cash and cash equivalents, compared to $315,967 at December 31, 2019.

Accounts Receivable

As of March 31, 2020, Accounts Receivable are stated at net realizable value of $1,407,035. This value includes an appropriate allowance for estimated uncollectible accounts. The allowance is calculated based upon the level of past due accounts and the relationship with and financial status of our customers. As of December 31, 2019, the Company wrote off $323 of bad debt expense. The Company wrote off $2,771 of bad debts during the three (3) months ended March 31, 2020, and thus has not set an allowance for doubtful accounts.

Inventories

Inventories are stated at the lower of cost or market value. Cost has been determined using the first-in, first-out method. Inventory quantities on-hand are regularly reviewed, and where necessary, reserves for excess and unusable inventories are recorded. Inventory consists of finished goods and includes ice cream, popsicles and the related packaging materials. As of December 31, 2019, the Company had total inventory assets of $830,504 consisting of $53,207 of San Diego Farmers Outlet, Inc.’s inventory assets of fresh produce and food products and $777,297 of Seaport Meat Company’s inventory assets of fresh and frozen proteins and seafood and all other restaurants supply items. As of March 31, 2020, the Company has $1,318,715 in inventories.

Income Taxes

Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net Income/(Loss) Per Common Share

Income/(loss) per share of common stock is calculated by dividing the net income/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities. Accordingly, basic and dilutive income/(loss) per common share are the same.

Property and Equipment

Property and equipment are carried at cost less accumulated depreciation and includes expenditures that substantially increase the useful lives of existing property and equipment. Maintenance, repairs, and minor renovations are expensed as incurred. Upon sale or retirement of property and equipment, the cost and related accumulated depreciation are eliminated from the respective accounts and the resulting gain or loss is included in the results of operations. The Company provides for depreciation of property and equipment using the straight-line method over the estimated useful lives or the term of the lease, as appropriate. The estimated useful lives are as follows: vehicles, five years; office furniture and equipment, three to fifteen years; equipment, three years.

Identifiable Intangible Assets

As of March 31, 2020, the Company’s Identifiable Intangible Assets are as follows:

Intangible Assets

Identifiable Intangible Assets

Trade Name (San Diego Farmers Outlet) $193,000

Trade Name (Seaport Meat) $449,000

Wholesale Customer Relationships (San Diego Farmers Outlet) $266,000

Wholesale Customer Relationships (Seaport Meat) $2,334,239

Total Identifiable Intangible Assets $3,242,239

Goodwill

Assembled Workforce $21,000

Unidentified Intangible Value $470,000

Total Goodwill $491,000

Total Intangible Assets $3,733,239

Management does not believe that there is an impairment as of 2019.

Fair Value of Financial Instruments

The carrying amounts of the Company’s financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses are representative of their fair values due to the short-term maturity of these instruments.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company maintains cash balances at financial institutions within the United States which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to limits of approximately $250,000. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash bank accounts.

Critical Accounting Policies

The Company considers revenue recognition and the valuation of accounts receivable, allowance for doubtful accounts, and inventory and reserves as its significant accounting policies. Some of these policies require management to make estimates and assumptions that may affect the reported amounts in the Company’s financial statements.

Recent Accounting Pronouncements

In June 2009, the FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (the “SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.

In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”, to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.

In April 2015, FASB issued ASU No. 2015-04, “Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets”, which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity’s fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.

In April 2015, FASB issued ASU No. 2015-05, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

In April 2015, FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”, which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted.

In June 2014, FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the FASB Accounting Standards Codification. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company’s current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity’s financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). Our company adopted this pronouncement.

In June 2014, FASB issued ASU No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition.

In August 2014, the FASB issued ASU 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).

All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable.

We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

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Related Party Transactions (Tables)
3 Months Ended

Mar. 31, 2020

Related Party Transactions [Abstract]

Schedule of Promissory Notes Issued to Related Parties
The following table presents a summary of the Company’s promissory notes issued to related parties as of March 31, 2020:

Noteholder Note Amount Issuance Date Unpaid Amount

S. Masjedi $ 150,000 12/10/2010 $ 75,567

A. Masjedi 500,000 6/1/2013 294,830

M. Shenkman 10,000 2/21/2012 10,000

M. Shenkman 10,000 2/23/2012 10,000

M. Shenkman 10,000 3/14/2013 6,000

M. Shenkman (Entrust) 16,000 9/9/2014 16,000

$ 696,000 $ 412,397

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Summary of Significant Accounting Policies (Details Narrative) - USD ($)
3 Months Ended

Mar. 31, 2020

Dec. 31, 2019

Deferred revenue $ 0 $ 0

Disputed liabilities 0

Cash and cash equivalents 197,944 315,957

Accounts receivable 1,407,035 1,290,637

Bad debts 2,771 323

Inventories 1,318,715 830,504

Total identifiable intangible assets 3,242,239

Total goodwill 491,000

Total intangible assets 3,634,817 3,680,371

Federal deposit insurance corporation (fdic), amount 250,000

Assembled Workforce [Member]

Total goodwill 21,000

Unidentified Intangible Value [Member]

Total goodwill $ 470,000

Vehicles [Member]

Estimated useful lives 5 years

Office Furniture and Equipment [Member] | Minimum [Member]

Estimated useful lives 3 years

Office Furniture and Equipment [Member] | Maximum [Member]

Estimated useful lives 15 years

Equipment [Member]

Estimated useful lives 3 years

San Diego Farmers Outlet, Inc [Member] | Trade Name [Member]

Total identifiable intangible assets $ 193,000

San Diego Farmers Outlet, Inc [Member] | Wholesale Customer Relationships [Member]

Total identifiable intangible assets 266,000

San Diego Farmers Outlet, Inc [Member] | Fresh Produce and Food Products [Member]

Inventories 53,207

Seaport Meat Company's [Member] | Trade Name [Member]

Total identifiable intangible assets 449,000

Seaport Meat Company's [Member] | Wholesale Customer Relationships [Member]

Total identifiable intangible assets $ 2,334,239

Seaport Meat Company's [Member] | Fresh and Frozen Proteins and Seafood and all Other Restaurants Supply Items [Member]

Inventories $ 777,297

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Consolidated Balance Sheets (Parenthetical) - $ / shares

Mar. 31, 2020

Dec. 31, 2019

Mar. 31, 2019

Preferred stock, par value $ 0.001 $ 0.001

Preferred stock, shares authorized 10,000,000 10,000,000

Common stock, par value $ 0.001 $ 0.001

Common stock, shares authorized 900,000,000 900,000,000

Common stock, shares issued 570,859,333 570,859,333 275,858,986

Common stock, shares outstanding 570,859,333 570,859,333 275,858,986

Series E Preferred Stock [Member]

Preferred stock, shares issued 6,000,000 6,000,000

Preferred stock, shares outstanding 6,000,000 6,000,000

Series F Preferred Stock [Member]

Preferred stock, shares issued 10,000 10,000

Preferred stock, shares outstanding 10,000 10,000

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Sep. 30, 2017

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Income Tax
7. INCOME TAX

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Commitments, Contingencies and Uncertainties
3 Months Ended

Mar. 31, 2020

Commitments and Contingencies Disclosure [Abstract]

Commitments, Contingencies and Uncertainties
11. COMMITMENTS, CONTINGENCIES AND UNCERTAINTIES

Operating Lease

The Company is currently obligated under two operating leases for office spaces and associated building expenses. Both leases are on a month-to-month basis at a monthly rate of $450 and $330, respectively.

SDFO operations are located at 10407 Friars Rd, San Diego, CA 92110, where they occupy an aggregate of approximately 10,000 square feet pursuant to leases. The 5-year leases are on an annual basis at a monthly rate of $6,000 per month.

Seaport Group Enterprise LLC is located at 2533 Folex Way, Spring Valley CA 91978, where they occupy an aggregate of approximately 17,000 square feet pursuant to the lease. The 5-year leases are on an annual basis starting at a monthly rate of $14,750.00 per month.

San Diego Farmers Outlet and Seaport Meat Company Operating Leases

The Company in May 1, 2018 assumed a lease agreement for a facility site and entered into a lease agreement for office space for San Diego Farmers Outlet. The lease has a term of five years expiring on April 30, 2023.

Future minimum lease payments, as set forth in the lease, are below:

YEAR AMOUNT

2020 $ 72,000

2021 $ 72,000

2022 $ 72,000

2023 $ 24,000

The Company on December 1, 2019 entered into a lease agreement for a facility site for office space for Seaport Meat Company. The lease has a term of five years expiring on November 30, 2024.

Future minimum lease payments, as set forth in the lease, are below:

YEAR AMOUNT

2020 $ 177,000

2021 $ 177,000

2022 $ 177,000

2023 $ 177,000

2024 $ 162,250

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Inventories
3 Months Ended

Mar. 31, 2020

Inventory Disclosure [Abstract]

Inventories
4. INVENTORIES

As of March 31, 2020, the Company had inventory assets for a total of $1,318,715. The Company had inventory assets of $830,504 as of December 31, 2019.

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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended

Mar. 31, 2020

Mar. 31, 2019

OPERATING ACTIVITIES

Net loss $ (787,557) $ (302,764)

Adjustments to reconcile net loss to net cash used in operating activities:

Shares issued for services (5,000) 6,500

Accumulated Depreciation 6,476

Depreciation & Amortization Expense 161,892

Changes in operating assets and liabilities

Accounts receivable (187,788) 34,296

Inventory (488,211) (37,617)

Other Current Assets 61,403

Other Assets

Accounts payable 613,802 30,515

Accrued expenses 24,121 3,023

Other Current liabilities (64,518)

Capitalized interest or penalty fees 62,881 54,295

Net Cash Provided by / (Used in) Operating Activities (608,975) (205,277)

INVESTING ACTIVITIES

Receivable - Related (74,000)

Purchase of equipment, building & improvements & fixed assets (35,687)

Goodwill and Intangible Assets

Net Cash Provided by / (Used In) Investing Activities (35,687) (74,000)

FINANCING ACTIVITIES

Proceeds from notes payable 126,000

Proceeds from notes payable - Related 45,048

Repayment of notes payable (157,720) (44,113)

Repayment of notes payable - Related (125)

Proceeds from long-term loans 2,609,495

Repayment of long-term loans (1,930,000)

Repayment of debt by Shares (166,000)

Shares Issued for Debt 171,051

Preferred Stocks issued 5,000

Prior period adjustment to retained earnings 3,846

Net Cash Provided by / (Used in) Financing Activities 526,650 135,831

NET INCREASE (DECREASE) IN CASH (118,012) (143,446)

CASH AT BEGINNING OF PERIOD 315,956 151,058

CASH AT END OF PERIOD 197,944 7,612

CASH PAID FOR:

Interest and penalty fees 82,472 93,895

NON CASH FINANCING ACTIVITIES:

Issuance of shares for debt conversion $ 171,051

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2021 $ 72,000

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Property, Plant and Equipment
3 Months Ended

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Property, Plant and Equipment [Abstract]

Property, Plant and Equipment
5. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment at March 31, 2020 and December 31, 2019, consisted of:

March 31, 2019 December 31, 2019

Computers $ 11,788 $ 11,788

Office Furniture 14,390

Building & Improvement 25,000 25,000

Leashold Improvement 13,000

Forklift 1 3,000 3,000

Forklift 2 2,871 2,871

Truck 2018 Hino 155 5347 30,181 30,181

Truck 2018 Hino 155 5647 30,181 30,181

Truck 2018 Hino 155 5680 30,181 30,181

Truck 2019 Hino 155 3710 24,865 24,865

Truck 2019 Hino 155 7445 34,213 34,213

Machinery & Equipment 921,992 913,696

Office Equipment 62,400 62,400

Vehicles 409,108 409,108

Accumulated Depreciation (216,152 ) (99,815 )

$ 1,397,017 $ 1,477,668

Depreciation and Amortization expenses for the three (3) months ended March 31, 2020 was $161,892 compared to $6,476 for the same period of March 31, 2019.

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Notes Payable
3 Months Ended

Mar. 31, 2020

Debt Disclosure [Abstract]

Notes Payable
9. NOTES PAYABLE

The following table presents a summary of the Company’s promissory notes issued to unrelated third parties as of March 31, 2020:

Note Amount Issuance Date Balance

A. Rodriguez $ 86,821 3/14/13 $ 86,821

A. Rodriguez 15,000 7/22/13 15,000

A. Rodriguez 10,000 2/21/14 10,000

Henry Mahgerefteh 144,000 2/15/15 146,916

TRA Capital 106,112 3 loans 106,112

BNA Inv 223,499 6 loans 223,499

Brian Berg 30,000 2/1/12 25,000

Classic Bev 73,473 5/1/17 307,070

JSJ, Investments 75,000 7/12/17 47,039

PNC, Inc. 2,876,509 12/19/20 879,900

TCA Global fund 2,150,000 5/1/18 2,745,023

TCA Global fund 2 3,000,000 12/17/19 5,544,879

$ 8,994,414 $ 10,137,260

The following description represent unrelated notes payable transactions pre-reverse merger between Snöbar and the Company that were assumed by the Company as a condition to the Share Exchange Agreement:

In February 2012, MGD entered into an unsecured promissory note with a certain unrelated party, now a shareholder of the Company for a principal balance of $30,000 at in interest rate of 8% per year and maturity date of August 1, 2014. The note’s maturity date has been extended to December 31, 2020 and the interest rate under the extinguished as part of the extension. The note had an outstanding balance of $25,000 as of March 31, 2020.

On March 14, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party, now a shareholder of the Company. The note had a principal balance of $86,821 with an interest rate of 5% and had a maturity date of March 14, 2014. The note’s maturity date has subsequently been extended to February 1, 2020. The entire balance is owed and outstanding as of March 31, 2020.

On July 22, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party. The note had a principal balance of $15,000 with an original interest rate of 5%. Maturity date has been extended to December 31, 2018, and interest rate has been reduced to 2%, and lender agreed to make all interest retroactive and deferred. The balance of the note was $15,000 as of March 31, 2020.

The following description represents unrelated note payable transactions post-merger between Snöbar and the Company:

On July 12, 2017, the issued a Convertible Promissory Note to JSJ Investments Inc. for total gross proceeds of $75,000. The company entered into a mutually agreed upon settlement agreement that called out for monthly payments of $3,359.90. All payments are current and the balance on the note as of March 31, 2020 was $47,039. There is no conversion feature to this settlement and only cash payment.

Effective September 30, 2017, the Company entered into amended promissory notes with BNA/TRA an unrelated third party in an amount of $372,500, one for $172,500, and four others for $50,000 each. All of the notes have an interest rate of 8% and had a maturity date of August 13, 2017 but have been extended to November 15, 2017 for a fee of $15,000. The notes had a principal outstanding balance of $329,611 as of March 31, 2020, including the $15,000 extension fee.

Over the past year Classic Beverage has periodically issued loans to the Company. The Company has agreed to pay interest 10% per year and has agreed on penalty fees if late on payments. The note is due on demand. The current balance is $307,070, including capitalized interest and penalty fees.

On May 1, 2018, Pacific Ventures Group entered into a secured promissory note with TCA Global Master Fund. The note was secured by interests in tangible and intangible property of Pacific Ventures Group. The effective interest rate on the note is 16%. The outstanding balance of the notes with TCA Global Fund for San Diego Farmers Outlet is $2,745,023 as of March 31, 2020.

On December 17, 2019 Pacific Ventures Group entered into a secured promissory note with TCA Special Situations Credit Strategies ICAV. The note was secured by interests in tangible and intangible property of Pacific Ventures Group. The effective interest rate is 16%. The outstanding balance of the notes for Seaport Meat is $5,544,879 as of March 31, 2020.

On February 13, 2017, Pacific Ventures entered settlement with one of its creditors for $527,333 of its long-term notes payable. As of December 31, 2019, the balance is $200,000 due on July 15, 2020.

As of December 31, 2019, the Company had short-term notes payable of $1,362,605 and long-term notes payable of $8,669,129.

As of March 31, 2020, the Company had short-term notes payable of $1,201,033 and long-term notes payable of $9,348,623.

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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.
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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564
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Summary of Significant Accounting Policies (Policies)
3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Principles of Consolidation
Principles of Consolidation

The consolidated financial statements include the Company, Snöbar Holdings, San Diego Farmers Outlet, MGD, IPIC and the Trust, which was established to hold IPIC, which in turn holds liquor licenses. All inter-company accounts have been eliminated during consolidation. See the discussion in Note 1 above for variable interest entity treatment of the Trust and IPIC.

Use of Estimates
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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition
Revenue Recognition

The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts. The adoption of ASC 606 did not result in a change to the accounting for any of the in-scope revenue streams; as such, no cumulative effect adjustment was recorded.

Unearned Revenue
Unearned Revenue

Certain amounts are received pursuant to agreements or contracts and may only be used in the conduct of specified transactions or the related services are yet to be performed. These amounts are recorded as unearned or deferred revenue and are recognized as revenue in the year/period the related expenses are incurred, or services are performed. As of March 31, 2020, the Company has $0 in deferred revenue. As of December 31, 2019, the Company also had $0 deferred revenue.

Leases
Leases

ASC 842, Leases, was required to be adopted for all financial years beginning after December 15, 2018 and requires long term leases (longer than 12 month) to be capitalized with a corresponding liability for the term of the lease and expensed over that term. Currently the Company has 2 long-term leases SDFO & Seaport Meat Company.

Shipping and Handling Costs
Shipping and Handling Costs

The Company’s shipping costs are all recorded as operating expenses for all periods presented.

Disputed Liabilities
Disputed Liabilities

The Company is involved in a variety of disputes, claims, and proceedings concerning its business operations and certain liabilities. We determine whether an estimated loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. We assess our potential liability by analyzing our litigation and regulatory matters using available information. We develop our views on estimated losses in consultation with outside counsel handling our defense in these matters, which involves an analysis of potential results, assuming a combination of litigation and settlement strategies. Should developments in any of these matters cause a change in our determination as to an unfavorable outcome and result in the need to recognize a material accrual, or should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on our results of operations, cash flows and financial position in the period or periods in which such change in determination, judgment or settlement occurs. As of March 31, 2020, the Company has $0 in disputed liabilities on its balance sheet.

Cash Equivalents
Cash Equivalents

The Company considers highly liquid instruments with original maturity of three months or less to be cash equivalents. As of March 31, 2020, the Company has a cash balance of $197,944 in cash and cash equivalents, compared to $315,967 at December 31, 2019.

Accounts Receivable
Accounts Receivable

As of March 31, 2020, Accounts Receivable are stated at net realizable value of $1,407,035. This value includes an appropriate allowance for estimated uncollectible accounts. The allowance is calculated based upon the level of past due accounts and the relationship with and financial status of our customers. As of December 31, 2019, the Company wrote off $323 of bad debt expense. The Company wrote off $2,771 of bad debts during the three (3) months ended March 31, 2020, and thus has not set an allowance for doubtful accounts.

Inventories
Inventories

Inventories are stated at the lower of cost or market value. Cost has been determined using the first-in, first-out method. Inventory quantities on-hand are regularly reviewed, and where necessary, reserves for excess and unusable inventories are recorded. Inventory consists of finished goods and includes ice cream, popsicles and the related packaging materials. As of December 31, 2019, the Company had total inventory assets of $830,504 consisting of $53,207 of San Diego Farmers Outlet, Inc.’s inventory assets of fresh produce and food products and $777,297 of Seaport Meat Company’s inventory assets of fresh and frozen proteins and seafood and all other restaurants supply items. As of March 31, 2020, the Company has $1,318,715 in inventories.

Income Taxes
Income Taxes

Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net Income/(loss) Per Common Share
Net Income/(Loss) Per Common Share

Income/(loss) per share of common stock is calculated by dividing the net income/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities. Accordingly, basic and dilutive income/(loss) per common share are the same.

Property and Equipment
Property and Equipment

Property and equipment are carried at cost less accumulated depreciation and includes expenditures that substantially increase the useful lives of existing property and equipment. Maintenance, repairs, and minor renovations are expensed as incurred. Upon sale or retirement of property and equipment, the cost and related accumulated depreciation are eliminated from the respective accounts and the resulting gain or loss is included in the results of operations. The Company provides for depreciation of property and equipment using the straight-line method over the estimated useful lives or the term of the lease, as appropriate. The estimated useful lives are as follows: vehicles, five years; office furniture and equipment, three to fifteen years; equipment, three years.

Identifiable Intangible Assets
Identifiable Intangible Assets

As of March 31, 2020, the Company’s Identifiable Intangible Assets are as follows:

Intangible Assets

Identifiable Intangible Assets

Trade Name (San Diego Farmers Outlet) $193,000

Trade Name (Seaport Meat) $449,000

Wholesale Customer Relationships (San Diego Farmers Outlet) $266,000

Wholesale Customer Relationships (Seaport Meat) $2,334,239

Total Identifiable Intangible Assets $3,242,239

Goodwill

Assembled Workforce $21,000

Unidentified Intangible Value $470,000

Total Goodwill $491,000

Total Intangible Assets $3,733,239

Management does not believe that there is an impairment as of 2019.

Fair Value of Financial Instruments
Fair Value of Financial Instruments

The carrying amounts of the Company’s financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses are representative of their fair values due to the short-term maturity of these instruments.

Concentration of Credit Risk
Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company maintains cash balances at financial institutions within the United States which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to limits of approximately $250,000. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash bank accounts.

Critical Accounting Policies
Critical Accounting Policies

The Company considers revenue recognition and the valuation of accounts receivable, allowance for doubtful accounts, and inventory and reserves as its significant accounting policies. Some of these policies require management to make estimates and assumptions that may affect the reported amounts in the Company’s financial statements.

Recent Accounting Pronouncements
Recent Accounting Pronouncements

In June 2009, the FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (the “SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.

In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”, to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.

In April 2015, FASB issued ASU No. 2015-04, “Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets”, which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity’s fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted.

In April 2015, FASB issued ASU No. 2015-05, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition.

In April 2015, FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”, which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted.

In June 2014, FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the FASB Accounting Standards Codification. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company’s current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity’s financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). Our company adopted this pronouncement.

In June 2014, FASB issued ASU No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition.

In August 2014, the FASB issued ASU 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued).

All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable.

We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

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Mar. 31, 2020

USD ($)

Note Amount $ 8,994,414

Balance 10,137,260

A. Rodriguez [Member] | Promissory Note [Member]

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Issuance Date Mar. 14, 2013

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Office Furniture 14,390

Building & Improvement 25,000 25,000

Leashold Improvement 13,000

Forklift 1 3,000 3,000

Forklift 2 2,871 2,871

Truck 2018 Hino 155 5347 30,181 30,181

Truck 2018 Hino 155 5647 30,181 30,181

Truck 2018 Hino 155 5680 30,181 30,181

Truck 2019 Hino 155 3710 24,865 24,865

Truck 2019 Hino 155 7445 34,213 34,213

Machinery & Equipment 921,992 913,696

Office Equipment 62,400 62,400

Vehicles 409,108 409,108

Accumulated Depreciation (216,152 ) (99,815 )

$ 1,397,017 $ 1,477,668

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Accrued Expense
3 Months Ended

Mar. 31, 2020

Payables and Accruals [Abstract]

Accrued Expense
6. ACCRUED EXPENSE

As of March 31, 2020, the Company had accrued expenses of $734,174 compared to $714,962, for the year-end December 31, 2019.

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Stockholders' Equity
3 Months Ended

Mar. 31, 2020

Equity [Abstract]

Stockholders' Equity
10. STOCKHOLDERS’ EQUITY

Share Exchange

On August 14, 2015, Snöbar Holdings entered into the Share Exchange Agreement with the Company and Snöbar Holdings’ shareholders (the “Snöbar Shareholders”) who held of record (i) at least 99% and up to 100% of the total issued and outstanding shares of Class A Common Stock and (ii) 100% of the total issued and outstanding shares of Class B Common Stock, of Snöbar Holding. In accordance with the terms and provisions of the Share Exchange Agreement, the Company acquired all of the issued and outstanding shares of Snöbar Holdings’ Class A and Class B Common Stock from Snöbar Shareholders, with Snöbar Holdings becoming a wholly owned subsidiary of the Company, in exchange for the issuance to the Snöbar Shareholders of 22,500,000 shares of restricted common stock of the Company and the issuance of 2,500,000 restricted shares of the Company’s common stock to certain other persons (as set forth below).

There was 0 restricted shares of the Company’s common stock issued during the fiscal quarter ended March 31, 2020.

Common Stock and Preferred Stock

The Company is authorized to issue up to 10,000,000 shares of its preferred stock, $0.001 par value per share. The Company designated 6,000,000 shares of preferred stock as Series E Preferred Stock (the “Series E Preferred Stock”). Under the rights, preferences and privileges of the Series E Preferred Stock, for every share of Series E Preferred Stock held, the holder thereof has the voting rights equal to 10 shares of common stock. As of December 31, 2019, there were 6,000,000 shares of Series E Preferred Stock issued and outstanding. Additionally, Company has designated 10,000 shares of Series F Preferred Stock and 10,000 shares of the Series F Preferred Stock are issued and outstanding. Each share of Series F Preferred Stock is convertible into 0.1% of the issued and outstanding stock at the time of conversion.

From January 1, 2020 through March 31, 2020, the Company issued 0 shares of its common stock.

The Company is authorized to issue up to 900,000,000 shares of its common stock, $0.001 par value per share. Holders of common stock have one vote per share. As of March 31, 2019, and the same period in 2020, there were 275,858,986 and 570,859,333 shares of the Company’s common stock issued and outstanding, respectively.

On April 13, 2020 the Company effected a 500 for 1 reverse split of its common stock. The number of authorized common shares remained 900,000,000

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Commitments, Contingencies and Uncertainties - Schedule of Future Minimum Rental Payments for Operating Leases (Details)

Mar. 31, 2020

USD ($)

San Diego Farmers Outlet, Inc [Member]

2020 $ 72,000

2021 72,000

2022 72,000

2023 24,000

Seaport Meat Company's [Member]

2020 177,000

2021 177,000

2022 177,000

2023 177,000

2024 $ 162,250

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Notes Payable (Details Narrative) - USD ($)
1 Months Ended 12 Months Ended

Jul. 12, 2017

Jul. 22, 2013

Mar. 14, 2013

Sep. 30, 2017

Feb. 28, 2012

Dec. 31, 2019

Mar. 31, 2020

Feb. 13, 2017

Promissory note $ 8,994,414

Long-term notes payable $ 8,627,129 9,306,623

Short-term notes payable 1,022,364 830,637

Classic Beverage [Member]

Principal balance $ 307,070

Interest rate 10.00%

TCA Global Fund [Member]

Interest rate 16.00%

Secured promissory note $ 2,745,023

TCA Special Situations Credit Strategies ICAV [Member]

Interest rate 16.00%

Secured promissory note $ 5,544,879

Creditor [Member]

Principal balance $ 200,000

Debt maturity date Apr. 15, 2020

Long-term notes payable $ 527,333

Unsecured Promissory Note [Member] | MGD [Member]

Principal balance $ 30,000

Interest rate 8.00%

Debt maturity date Dec. 31, 2020

Promissory note 25,000

Unsecured Promissory Note [Member] | Unrelated Third Party [Member]

Principal balance $ 86,821

Interest rate 5.00%

Debt maturity date Feb. 01, 2020

Unsecured Promissory Note One [Member] | Unrelated Third Party [Member]

Principal balance $ 15,000

Interest rate 5.00%

Debt maturity date Dec. 31, 2018

Promissory note 15,000

Reduced interest rate 2.00%

Convertible Promissory Note [Member] | JSJ Investments Inc [Member]

Promissory note 47,039

Proceeds from convertible promissory note $ 75,000

Debt periodic payment on interest $ 3,360

Promissory Note [Member] | Unrelated Third Party [Member]

Principal balance 329,611

Interest rate 8.00%

Debt maturity date Nov. 15, 2017

Promissory note $ 372,500

Maturity date description All of the notes have an interest rate of 8% and had a maturity date of August 13, 2017 but have been extended to November 15, 2017 for a fee of $15,000.

Debt instrument fees $ 15,000 15,000

Promissory Note One [Member]

Promissory note 172,500

Promissory Note Four Others [Member]

Promissory note $ 50,000

Notes Payable [Member]

Long-term notes payable $ 8,669,129 9,348,623

Short-term notes payable $ 1,362,605 $ 1,201,033

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Consolidated Statements of Operations (Unaudited) - USD ($)
3 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Income Statement [Abstract]

Sales, net of discounts $ 6,700,108 $ 1,289,283

Cost of Goods Sold 5,686,635 1,010,290

Gross Profit 1,013,473 278,994

Operating Expenses

Selling, general and administrative 973,820 245,803

Marketing and Advertising 14,718 8,440

Amortization & Depreciation expense 161,892 6,476

Professional fees 190,257 141,648

Officer Compensation 75,000

Operating Expenses/(Loss) 1,415,686 402,366

Income/(Loss) from Operations (402,212) (123,372)

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Net Income/(Loss) $ (787,557) $ (302,764)

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Aug. 14, 2015

Mar. 31, 2020

IPIC [Member]

Ownership percentage 100.00%

MGD [Member]

Ownership percentage 99.90%

Snobar Holdings, Inc [Member]

Acquisition percentage 100.00%

Exchange for restricted shares to common stock, number of shares 22,500,000

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3 Months Ended

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Mar. 31, 2019

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Going Concern
3 Months Ended

Mar. 31, 2020

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern
3. GOING CONCERN

The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying consolidated financial statements, the Company has incurred a net loss of $787,557 for the three (3) months ended March 31, 2020 and has an accumulated deficit of $10,827,924 as of March 31, 2020.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. The Company is significantly dependent upon its ability, and will continue to attempt, to secure equity and/or additional debt financing. There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.

The unaudited consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. These unaudited consolidated financial statements do not include any adjustments that might arise from this uncertainty.

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Going Concern (Details Narrative) - USD ($)	3 Months Ended
Going Concern (Details Narrative) - USD ($)	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (787,557)	$ (302,764)
Accumulated deficit	$ (10,827,924)		$ (10,040,367)

Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current Assets:
Cash and cash equivalents	$ 197,944	$ 315,957
Accounts receivable	1,407,035	1,290,637
Inventory Asset	1,318,715	830,504
Other Current Asset	44,368	34,379
Right to Use Asset	231,000	249,000
Deposits	16,845	16,845
Total Current Assets	3,215,906	2,737,322
Fixed Assets
Fixed assets, net	1,397,017	1,477,668
Total Fixed Assets	1,397,017	1,477,668
Other Assets
Intangible Assets	3,634,817	3,680,371
Right to Use Asset	817,000	861,250
Rent Deposit and Employee Advances	12,421	12,421
Other Assets	4,464,238	4,554,042
TOTAL ASSETS	9,077,161	8,769,032
Current Liabilities:
Accounts payable	2,033,915	1,409,420
Accrued expenses	734,174	714,962
Lease Liability	231,000	249,000
Current portion, notes payable	830,637	1,022,364
Current portion, notes payable - related party	370,397	340,241
Current portion, leases payable	111,294	119,988
Total Current Liabilities	4,311,417	3,855,976
Long-Term Liabilities:
Notes payable	9,306,623	8,627,129
Notes payable - related party	42,000	42,000
Lease Liability	817,000	861,250
Total Long-Term Liabilities	10,165,623	9,530,379
Total Liabilities	14,477,040	13,386,354
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $.001 par value, 900,000,000 shares authorized, and 570,859,333 issued and outstanding, respectively.	570,033	570,033
Additional paid in capital	4,852,003	4,847,013
Accumulated deficit	(10,827,924)	(10,040,367)
Total Stockholders' Equity (Deficit)	(5,399,878)	(4,617,321)
Total Liabilities and Stockholders' Equity (Deficit)	9,077,161	8,769,032
Series E Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	6,000	6,000
Series F Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	$ 10

Accrued Expense (Details Narrative) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Accrued expenses	$ 734,174	$ 714,962

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Computers	$ 11,788	$ 11,788
Office Furniture	14,390
Building & Improvement	25,000	25,000
Leashold Improvement	13,000
Forklift 1	3,000	3,000
Forklift 2	2,871	2,871
Truck 2018 Hino 155 5347	30,181	30,181
Truck 2018 Hino 155 5647	30,181	30,181
Truck 2018 Hino 155 5680	30,181	30,181
Truck 2019 Hino 155 3710	24,865	24,865
Truck 2019 Hino 155 7445	34,213	34,213
Machinery & Equipment	921,992	913,696
Office Equipment	62,400	62,400
Vehicles	409,108	409,108
Accumulated Depreciation	(216,152)	(99,815)
Property, plant and equipment, net	$ 1,397,017	$ 1,477,668

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Deferred revenue	$ 0	$ 0
Disputed liabilities	0
Cash and cash equivalents	197,944	315,957
Accounts receivable	1,407,035	1,290,637
Bad debts	2,771	323
Inventories	1,318,715	830,504
Total identifiable intangible assets	3,242,239
Total goodwill	491,000
Total intangible assets	3,634,817	3,680,371
Federal deposit insurance corporation (fdic), amount	250,000
Assembled Workforce [Member]
Total goodwill	21,000
Unidentified Intangible Value [Member]
Total goodwill	$ 470,000
Vehicles [Member]
Estimated useful lives	5 years
Office Furniture and Equipment [Member] \| Minimum [Member]
Estimated useful lives	3 years
Office Furniture and Equipment [Member] \| Maximum [Member]
Estimated useful lives	15 years
Equipment [Member]
Estimated useful lives	3 years
San Diego Farmers Outlet, Inc [Member] \| Trade Name [Member]
Total identifiable intangible assets	$ 193,000
San Diego Farmers Outlet, Inc [Member] \| Wholesale Customer Relationships [Member]
Total identifiable intangible assets	266,000
San Diego Farmers Outlet, Inc [Member] \| Fresh Produce and Food Products [Member]
Inventories		53,207
Seaport Meat Company's [Member] \| Trade Name [Member]
Total identifiable intangible assets	449,000
Seaport Meat Company's [Member] \| Wholesale Customer Relationships [Member]
Total identifiable intangible assets	$ 2,334,239
Seaport Meat Company's [Member] \| Fresh and Frozen Proteins and Seafood and all Other Restaurants Supply Items [Member]
Inventories		$ 777,297

Commitments, Contingencies and Uncertainties (Details Narrative)	3 Months Ended
	Mar. 31, 2020 USD ($) ft² Integer
Number of operating leases \| Integer	2
Operating lease payment	$ 450
Building expenses	$ 330
San Diego Farmers Outlet, Inc [Member]
Area of Land \| ft²	10,000
Operating lease term	5 years
Operating lease, liability, payments monthly	$ 6,000
Lease expiration date	Apr. 30, 2023
Seaport Meat Company's [Member]
Area of Land \| ft²	17,000
Operating lease term	5 years
Operating lease, liability, payments monthly	$ 14,750
Lease expiration date	Nov. 30, 2024

Related Party Transactions - Schedule of Promissory Notes Issued to Related Parties (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Sep. 30, 2017
Note Amount	$ 8,994,414
Related Parties [Member]
Note Amount	696,000
Unpaid Amount	412,397
Promissory Note One [Member]
Note Amount		$ 172,500
S. Masjedi [Member] \| Promissory Note [Member]
Note Amount	$ 150,000
Issuance Date	Dec. 10, 2010
Unpaid Amount	$ 75,567
A. Masjedi [Member] \| Promissory Note [Member]
Note Amount	$ 500,000
Issuance Date	Jun. 01, 2013
Unpaid Amount	$ 294,830
M. Shenkman [Member] \| Promissory Note One [Member]
Note Amount	$ 10,000
Issuance Date	Feb. 21, 2012
Unpaid Amount	$ 10,000
M. Shenkman [Member] \| Promissory Note Two [Member]
Note Amount	$ 10,000
Issuance Date	Feb. 23, 2012
Unpaid Amount	$ 10,000
M. Shenkman [Member] \| Promissory Note Three [Member]
Note Amount	$ 10,000
Issuance Date	Mar. 14, 2013
Unpaid Amount	$ 6,000
M. Shenkman [Member] \| Promissory Note Four [Member]
Note Amount	$ 16,000
Issuance Date	Sep. 09, 2014
Unpaid Amount	$ 16,000

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
OPERATING ACTIVITIES
Net loss	$ (787,557)	$ (302,764)
Adjustments to reconcile net loss to net cash used in operating activities:
Shares issued for services	(5,000)	6,500
Accumulated Depreciation		6,476
Depreciation & Amortization Expense	161,892
Changes in operating assets and liabilities
Accounts receivable	(187,788)	34,296
Inventory	(488,211)	(37,617)
Other Current Assets	61,403
Other Assets
Accounts payable	613,802	30,515
Accrued expenses	24,121	3,023
Other Current liabilities	(64,518)
Capitalized interest or penalty fees	62,881	54,295
Net Cash Provided by / (Used in) Operating Activities	(608,975)	(205,277)
INVESTING ACTIVITIES
Receivable - Related		(74,000)
Purchase of equipment, building & improvements & fixed assets	(35,687)
Goodwill and Intangible Assets
Net Cash Provided by / (Used In) Investing Activities	(35,687)	(74,000)
FINANCING ACTIVITIES
Proceeds from notes payable		126,000
Proceeds from notes payable - Related		45,048
Repayment of notes payable	(157,720)	(44,113)
Repayment of notes payable - Related	(125)
Proceeds from long-term loans	2,609,495
Repayment of long-term loans	(1,930,000)
Repayment of debt by Shares		(166,000)
Shares Issued for Debt		171,051
Preferred Stocks issued	5,000
Prior period adjustment to retained earnings		3,846
Net Cash Provided by / (Used in) Financing Activities	526,650	135,831
NET INCREASE (DECREASE) IN CASH	(118,012)	(143,446)
CASH AT BEGINNING OF PERIOD	315,956	151,058
CASH AT END OF PERIOD	197,944	7,612
CASH PAID FOR:
Interest and penalty fees	82,472	93,895
NON CASH FINANCING ACTIVITIES:
Issuance of shares for debt conversion		$ 171,051

Inventories (Details Narrative) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventory assets	$ 1,318,715	$ 830,504

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2020 shares
Document And Entity Information
Entity Registrant Name	Pacific Ventures Group, Inc.
Entity Central Index Key	0000882800
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	570,859,333
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the Company, Snöbar Holdings, San Diego Farmers Outlet, MGD, IPIC and the Trust, which was established to hold IPIC, which in turn holds liquor licenses. All inter-company accounts have been eliminated during consolidation. See the discussion in Note 1 above for variable interest entity treatment of the Trust and IPIC.
Use of Estimates	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 amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criteria standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts. The adoption of ASC 606 did not result in a change to the accounting for any of the in-scope revenue streams; as such, no cumulative effect adjustment was recorded.
Unearned Revenue	Unearned Revenue Certain amounts are received pursuant to agreements or contracts and may only be used in the conduct of specified transactions or the related services are yet to be performed. These amounts are recorded as unearned or deferred revenue and are recognized as revenue in the year/period the related expenses are incurred, or services are performed. As of March 31, 2020, the Company has $0 in deferred revenue. As of December 31, 2019, the Company also had $0 deferred revenue.
Leases	Leases ASC 842, Leases, was required to be adopted for all financial years beginning after December 15, 2018 and requires long term leases (longer than 12 month) to be capitalized with a corresponding liability for the term of the lease and expensed over that term. Currently the Company has 2 long-term leases SDFO & Seaport Meat Company.
Shipping and Handling Costs	Shipping and Handling Costs The Company’s shipping costs are all recorded as operating expenses for all periods presented.
Disputed Liabilities	Disputed Liabilities The Company is involved in a variety of disputes, claims, and proceedings concerning its business operations and certain liabilities. We determine whether an estimated loss from a contingency should be accrued by assessing whether a loss is deemed probable and can be reasonably estimated. We assess our potential liability by analyzing our litigation and regulatory matters using available information. We develop our views on estimated losses in consultation with outside counsel handling our defense in these matters, which involves an analysis of potential results, assuming a combination of litigation and settlement strategies. Should developments in any of these matters cause a change in our determination as to an unfavorable outcome and result in the need to recognize a material accrual, or should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on our results of operations, cash flows and financial position in the period or periods in which such change in determination, judgment or settlement occurs. As of March 31, 2020, the Company has $0 in disputed liabilities on its balance sheet.
Cash Equivalents	Cash Equivalents The Company considers highly liquid instruments with original maturity of three months or less to be cash equivalents. As of March 31, 2020, the Company has a cash balance of $197,944 in cash and cash equivalents, compared to $315,967 at December 31, 2019.
Accounts Receivable	Accounts Receivable As of March 31, 2020, Accounts Receivable are stated at net realizable value of $1,407,035. This value includes an appropriate allowance for estimated uncollectible accounts. The allowance is calculated based upon the level of past due accounts and the relationship with and financial status of our customers. As of December 31, 2019, the Company wrote off $323 of bad debt expense. The Company wrote off $2,771 of bad debts during the three (3) months ended March 31, 2020, and thus has not set an allowance for doubtful accounts.
Inventories	Inventories Inventories are stated at the lower of cost or market value. Cost has been determined using the first-in, first-out method. Inventory quantities on-hand are regularly reviewed, and where necessary, reserves for excess and unusable inventories are recorded. Inventory consists of finished goods and includes ice cream, popsicles and the related packaging materials. As of December 31, 2019, the Company had total inventory assets of $830,504 consisting of $53,207 of San Diego Farmers Outlet, Inc.’s inventory assets of fresh produce and food products and $777,297 of Seaport Meat Company’s inventory assets of fresh and frozen proteins and seafood and all other restaurants supply items. As of March 31, 2020, the Company has $1,318,715 in inventories.
Income Taxes	Income Taxes Deferred taxes are provided on an asset and liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the difference between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Net Income/(loss) Per Common Share	Net Income/(Loss) Per Common Share Income/(loss) per share of common stock is calculated by dividing the net income/(loss) by the weighted average number of shares of common stock outstanding during the period. The Company has no potentially dilutive securities. Accordingly, basic and dilutive income/(loss) per common share are the same.
Property and Equipment	Property and Equipment Property and equipment are carried at cost less accumulated depreciation and includes expenditures that substantially increase the useful lives of existing property and equipment. Maintenance, repairs, and minor renovations are expensed as incurred. Upon sale or retirement of property and equipment, the cost and related accumulated depreciation are eliminated from the respective accounts and the resulting gain or loss is included in the results of operations. The Company provides for depreciation of property and equipment using the straight-line method over the estimated useful lives or the term of the lease, as appropriate. The estimated useful lives are as follows: vehicles, five years; office furniture and equipment, three to fifteen years; equipment, three years.
Identifiable Intangible Assets	Identifiable Intangible Assets As of March 31, 2020, the Company’s Identifiable Intangible Assets are as follows: Intangible Assets Identifiable Intangible Assets Trade Name (San Diego Farmers Outlet) $193,000 Trade Name (Seaport Meat) $449,000 Wholesale Customer Relationships (San Diego Farmers Outlet) $266,000 Wholesale Customer Relationships (Seaport Meat) $2,334,239 Total Identifiable Intangible Assets $3,242,239 Goodwill Assembled Workforce $21,000 Unidentified Intangible Value $470,000 Total Goodwill $491,000 Total Intangible Assets $3,733,239 Management does not believe that there is an impairment as of 2019.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of the Company’s financial instruments, which include cash, accounts receivable, accounts payable, and accrued expenses are representative of their fair values due to the short-term maturity of these instruments.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist primarily of cash and accounts receivable. The Company maintains cash balances at financial institutions within the United States which are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to limits of approximately $250,000. The Company has not experienced any losses with regard to its bank accounts and believes it is not exposed to any risk of loss on its cash bank accounts.
Critical Accounting Policies	Critical Accounting Policies The Company considers revenue recognition and the valuation of accounts receivable, allowance for doubtful accounts, and inventory and reserves as its significant accounting policies. Some of these policies require management to make estimates and assumptions that may affect the reported amounts in the Company’s financial statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In June 2009, the FASB established the Accounting Standards Codification (“Codification” or “ASC”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”). Rules and interpretive releases of the Securities and Exchange Commission (the “SEC”) issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented. In April 2015, FASB issued Accounting Standards Update (“ASU”) No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”, to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted. In April 2015, FASB issued ASU No. 2015-04, “Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets”, which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity’s fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted. In April 2015, FASB issued ASU No. 2015-05, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement”, which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. We are currently reviewing the provisions of this ASU to determine if there will be any impact on our results of operations, cash flows or financial condition. In April 2015, FASB issued ASU No. 2015-06, “Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions”, which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted. In June 2014, FASB issued ASU No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation”. The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the FASB Accounting Standards Codification. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company’s current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity’s financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). Our company adopted this pronouncement. In June 2014, FASB issued ASU No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition. In August 2014, the FASB issued ASU 2014-15 on “Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. Currently, there is no guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable. We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

Notes Payable - Schedule of Promissory Notes Issued to Unrelated Third Parties (Details)	3 Months Ended
	Mar. 31, 2020 USD ($)
Note Amount	$ 8,994,414
Balance	10,137,260
A. Rodriguez [Member] \| Promissory Note [Member]
Note Amount	$ 86,821
Issuance Date	Mar. 14, 2013
Balance	$ 86,821
A. Rodriguez One [Member] \| Promissory Note [Member]
Note Amount	$ 15,000
Issuance Date	Jul. 22, 2013
Balance	$ 15,000
A. Rodriguez Two [Member] \| Promissory Note [Member]
Note Amount	$ 10,000
Issuance Date	Feb. 21, 2014
Balance	$ 10,000
Henry Mahgerefteh [Member] \| Promissory Note [Member]
Note Amount	$ 144,000
Issuance Date	Feb. 15, 2015
Balance	$ 146,916
TRA Capital [Member] \| Promissory Note [Member]
Note Amount	$ 106,112
Number of loans issuance date, description	3 loans
Balance	$ 106,112
BNA Inv [Member] \| Promissory Note [Member]
Note Amount	$ 223,499
Number of loans issuance date, description	6 loans
Balance	$ 223,499
Brian Berg [Member] \| Promissory Note [Member]
Note Amount	$ 30,000
Issuance Date	Feb. 01, 2012
Balance	$ 25,000
Classic Bev [Member] \| Promissory Note [Member]
Note Amount	$ 73,473
Issuance Date	May 01, 2017
Balance	$ 307,070
JSJ, Investments [Member] \| Promissory Note [Member]
Note Amount	$ 75,000
Issuance Date	Jul. 12, 2017
Balance	$ 47,039
PNC, Inc. [Member] \| Promissory Note [Member]
Note Amount	$ 2,876,509
Issuance Date	Dec. 19, 2020
Balance	$ 879,900
TCA Global Fund [Member] \| Promissory Note [Member]
Note Amount	$ 2,150,000
Issuance Date	May 01, 2018
Balance	$ 2,745,023
TCA Global fund 2 [Member] \| Promissory Note [Member]
Note Amount	$ 3,000,000
Issuance Date	Dec. 17, 2019
Balance	$ 5,544,879

Commitments, Contingencies and Uncertainties - Schedule of Future Minimum Rental Payments for Operating Leases (Details)	Mar. 31, 2020 USD ($)
San Diego Farmers Outlet, Inc [Member]
2020	$ 72,000
2021	72,000
2022	72,000
2023	24,000
Seaport Meat Company's [Member]
2020	177,000
2021	177,000
2022	177,000
2023	177,000
2024	$ 162,250

Notes Payable (Details Narrative) - USD ($)				1 Months Ended		12 Months Ended
Notes Payable (Details Narrative) - USD ($)	Jul. 12, 2017	Jul. 22, 2013	Mar. 14, 2013	Sep. 30, 2017	Feb. 28, 2012	Dec. 31, 2019	Mar. 31, 2020	Feb. 13, 2017
Promissory note							$ 8,994,414
Long-term notes payable						$ 8,627,129	9,306,623
Short-term notes payable						1,022,364	830,637
Classic Beverage [Member]
Principal balance							$ 307,070
Interest rate							10.00%
TCA Global Fund [Member]
Interest rate							16.00%
Secured promissory note							$ 2,745,023
TCA Special Situations Credit Strategies ICAV [Member]
Interest rate							16.00%
Secured promissory note							$ 5,544,879
Creditor [Member]
Principal balance						$ 200,000
Debt maturity date						Apr. 15, 2020
Long-term notes payable								$ 527,333
Unsecured Promissory Note [Member] \| MGD [Member]
Principal balance					$ 30,000
Interest rate					8.00%
Debt maturity date					Dec. 31, 2020
Promissory note							25,000
Unsecured Promissory Note [Member] \| Unrelated Third Party [Member]
Principal balance			$ 86,821
Interest rate			5.00%
Debt maturity date			Feb. 01, 2020
Unsecured Promissory Note One [Member] \| Unrelated Third Party [Member]
Principal balance		$ 15,000
Interest rate		5.00%
Debt maturity date		Dec. 31, 2018
Promissory note							15,000
Reduced interest rate		2.00%
Convertible Promissory Note [Member] \| JSJ Investments Inc [Member]
Promissory note							47,039
Proceeds from convertible promissory note	$ 75,000
Debt periodic payment on interest	$ 3,360
Promissory Note [Member] \| Unrelated Third Party [Member]
Principal balance							329,611
Interest rate				8.00%
Debt maturity date				Nov. 15, 2017
Promissory note				$ 372,500
Maturity date description				All of the notes have an interest rate of 8% and had a maturity date of August 13, 2017 but have been extended to November 15, 2017 for a fee of $15,000.
Debt instrument fees				$ 15,000			15,000
Promissory Note One [Member]
Promissory note				172,500
Promissory Note Four Others [Member]
Promissory note				$ 50,000
Notes Payable [Member]
Long-term notes payable						$ 8,669,129	9,348,623
Short-term notes payable						$ 1,362,605	$ 1,201,033

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Sales, net of discounts	$ 6,700,108	$ 1,289,283
Cost of Goods Sold	5,686,635	1,010,290
Gross Profit	1,013,473	278,994
Operating Expenses
Selling, general and administrative	973,820	245,803
Marketing and Advertising	14,718	8,440
Amortization & Depreciation expense	161,892	6,476
Professional fees	190,257	141,648
Officer Compensation	75,000
Operating Expenses/(Loss)	1,415,686	402,366
Income/(Loss) from Operations	(402,212)	(123,372)
Other Non-Operating Income and Expenses
Interest expense	(390,000)	(189,566)
Extraordinary Items
Net Income/(Loss) before Income Taxes	(792,212)	(312,938)
Provision for income taxes
Net Ordinary Income/(Loss)	(792,212)	(312,938)
Other Income / Expense
Other Income - Other	4,656	10,174
Net Income/(Loss)	$ (787,557)	$ (302,764)
Basic and Diluted Loss per Share - Common Stock	$ (0.00138)	$ 0.00110
Weighted Average Number of Shares Outstanding: Basic and Diluted Class A Common Stock	570,859,333	275,858,986

Nature of Operations (Details Narrative) - shares	Aug. 14, 2015	Mar. 31, 2020
IPIC [Member]
Ownership percentage		100.00%
MGD [Member]
Ownership percentage		99.90%
Snobar Holdings, Inc [Member]
Acquisition percentage	100.00%
Exchange for restricted shares to common stock, number of shares	22,500,000
Issuing shares of restricted common stock to certain other persons	2,500,000