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BALANCE SHEETS - USD ($)
Dec. 31, 2022
Dec. 31, 2021
Current assets:    
Cash $ 23,187 $ 99,432
Accounts receivable, net of allowances of $36,710 as of December 31, 2022 and $ 9,710 as of December 31, 2021, respectively. 406,005 727,297
Prepaid expenses and other current assets 144,218 218,821
Total current assets 573,410 1,045,550
Right of Use Asset Operating Lease, net 645,095 41,490
Property and equipment, net 19,996 41,138
Software, net 417,325 417,650
Deposits 10,144 6,937
Total assets 1,665,970 1,552,765
Current liabilities:    
Accounts payable 1,687,579 536,863
Accrued payroll 386,289 425,839
Accrued interest payable 783,581 594,241
Accrued retirement 286,605 275,422
Deferred revenue 550,523 497,734
Accrued expenses other and other current liabilities 138,639 167,310
Operating lease liability - Short-term 76,826 42,347
Current maturities of long-term obligations 515,000 765,000
Current maturities of long-term obligations - related parties 385,000 190,000
Notes payable, net 1,572,857 383,824
Notes payable - related parties 229,000 229,000
Total current liabilities 6,611,899 4,107,580
Other 458,849 458,309
Related parties 886,876 1,084,765
Operating Lease liability - Long-term 572,560 0
Total liabilities 8,530,184 5,650,654
Stockholders' deficiency:    
Common stock, $0.001 par value, 60,000,000 shares authorized; 470,093 and 436,012 shares issued and outstanding as of December 31, 2022 and 2021, respectively. 470 436
Additional paid-in capital 32,164,334 31,369,036
Accumulated deficit (39,029,018) (35,467,361)
Total stockholders' deficiency (6,864,214) (4,097,889)
Total liabilities and stockholders' deficiency $ 1,665,970 $ 1,552,765