Consolidated SEC Viewer Rendering

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Nov. 20, 2023
Details
Registrant CIK	0001404804
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Entity File Number	000-53955
Entity Registrant Name	OMNITEK ENGINEERING CORP.
Entity Incorporation, State or Country Code	CA
Entity Tax Identification Number	33-0984450
Entity Address, Address Line One	1345 Specialty Drive, Suite E
Entity Address, City or Town	Vista
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92081
City Area Code	760
Local Phone Number	591-0089
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		21,948,091
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Document Transition Report	false

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 7,160	$ 56,379
Accounts receivable, net	9,052	10,180
Accounts receivable - related parties	1,299	2,252
Inventory Net	483,604	543,353
Deposits	8,751	7,657
Prepaid Expense	5,320	0
Total Current Assets	515,186	619,821
LONG-TERM ASSETS
Property & Equipment, net	6,103	7,412
Operating lease - right-of-use asset	377,732	472,342
Long-term deposit	13,514	13,514
Total Long-Term Assets	397,349	493,268
TOTAL ASSETS	912,535	1,113,089
CURRENT LIABILITIES
Accounts payable and accrued expenses	371,148	353,591
Accrued management compensation	638,042	635,158
Accounts payable - related parties	138,264	127,192
Notes payable - related parties	42,940	15,000
Convertible notes payable - related party	20,000	32,827
Customer deposits	231,070	231,418
Operating lease liabilities - current	126,762	118,756
Total Current Liabilities	1,568,226	1,513,942
LONG-TERM LIABILITIES
Loans payable - SBA, net of current portion	199,000	199,000
Operating lease liabilities - long-term	289,685	386,207
Total Long-term Liabilities	488,685	585,207
Total Liabilities	2,056,911	2,099,149
STOCKHOLDERS' DEFICIT
Common stock, 125,000,000 shares authorized; no par value; 21,948,091 and 21,948,091 shares, respectively, issued and outstanding	8,607,086	8,607,086
Additional paid-in capital	12,064,952	12,051,795
Accumulated deficit	(21,816,414)	(21,644,941)
Total Stockholders' Deficit	(1,144,376)	(986,060)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 912,535	$ 1,113,089

Condensed Balance Sheets - Parenthetical

Condensed Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Condensed Balance Sheets
Common Stock, Shares Authorized	125,000,000	125,000,000
Common Stock, Par or Stated Value Per Share	$ 0	$ 0
Common Stock, Shares, Issued	21,948,091	21,948,091
Common Stock, Shares, Outstanding	21,948,091	21,948,091

Condensed Statements of Operations (unaudited)

Condensed Statements of Operations (unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Condensed Statements of Operations (unaudited)
Revenues	$ 235,379	$ 245,341	$ 712,303	$ 728,630
Other Income	18,682	0	18,682	0
COST OF GOODS SOLD	(133,043)	(150,761)	(413,718)	(456,672)
GROSS MARGIN	121,018	94,580	317,267	271,958
OPERATING EXPENSES
General and administrative	131,199	128,577	417,848	397,599
Research and development	18,065	18,532	51,201	50,167
Depreciation and amortization	436	560	1,309	2,064
Total Operating Expenses	149,700	147,669	470,358	449,830
LOSS FROM OPERATIONS	(28,682)	(53,089)	(153,091)	(177,872)
OTHER EXPENSE
Interest expense	(6,035)	(5,559)	(17,583)	(15,866)
Total Other Income (Expense)	(6,035)	(5,559)	(17,583)	(15,866)
LOSS BEFORE INCOME TAXES	(34,717)	(58,648)	(170,674)	(193,738)
INCOME TAX EXPENSE	0	0	800	800
NET LOSS	$ (34,717)	$ (58,648)	$ (171,474)	$ (194,538)
BASIC AND DILUTED LOSS PER SHARE	$ (0.00)	$ (0.00)	$ (0.01)	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	21,948,091	21,948,091	21,948,091	21,948,091

Condensed Statements of Stockholders' Equity (Deficit) (unaudited)

Condensed Statements of Stockholders' Equity (Deficit) (unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	21,948,091
Net loss	$ 0	$ 0	$ (72,508)	$ (72,508)
Shares, Outstanding, Ending Balance at Mar. 31, 2022	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 8,607,086	12,033,454	(21,448,232)	(807,692)
Value of options and warrants	0	2,562	0	2,562
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2022	$ 8,607,086	12,036,016	(21,520,740)	(877,638)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	21,948,091
Net loss				(194,538)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 8,607,086	12,033,454	(21,448,232)	(807,692)
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2022	$ 8,607,086	12,049,176	(21,642,770)	(986,508)
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	21,948,091
Net loss	$ 0	0	(63,382)	(63,382)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	21,948,091
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2022	$ 8,607,086	12,036,016	(21,520,740)	(877,638)
Value of options and warrants	0	10,541	0	10,541
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2022	8,607,086	12,046,557	(21,584,122)	(930,479)
Net loss	$ 0	0	(58,648)	(58,648)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	21,948,091
Value of options and warrants		2,619	0	2,619
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2022	$ 8,607,086	12,049,176	(21,642,770)	(986,508)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	21,948,091
Net loss	$ 0	0	(59,850)	(59,850)
Shares, Outstanding, Ending Balance at Mar. 31, 2023	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 8,607,086	12,051,795	(21,644,941)	(986,060)
Value of options and warrants	0	2,562	0	2,562
Equity, Attributable to Parent, Ending Balance at Mar. 31, 2023	$ 8,607,086	12,054,357	(21,704,791)	(1,043,348)
Shares, Outstanding, Beginning Balance at Dec. 31, 2022	21,948,091
Net loss				(171,474)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	21,948,091
Equity, Attributable to Parent, Beginning Balance at Dec. 31, 2022	$ 8,607,086	12,051,795	(21,644,941)	(986,060)
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2023	$ 8,607,086	12,064,952	(21,816,414)	(1,144,376)
Shares, Outstanding, Beginning Balance at Mar. 31, 2023	21,948,091
Net loss	$ 0	0	(76,906)	(76,906)
Shares, Outstanding, Ending Balance at Jun. 30, 2023	21,948,091
Equity, Attributable to Parent, Beginning Balance at Mar. 31, 2023	$ 8,607,086	12,054,357	(21,704,791)	(1,043,348)
Value of options and warrants	0	7,976	0	7,976
Equity, Attributable to Parent, Ending Balance at Jun. 30, 2023	8,607,086	12,062,333	(21,781,697)	(1,112,278)
Net loss	$ 0	0	(34,717)	(34,717)
Shares, Outstanding, Ending Balance at Sep. 30, 2023	21,948,091
Value of options and warrants	$ 0	2,619	0	2,619
Equity, Attributable to Parent, Ending Balance at Sep. 30, 2023	$ 8,607,086	$ 12,064,952	$ (21,816,414)	$ (1,144,376)

- Definition

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

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- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Condensed Statements of Cash Flows (unaudited)

Condensed Statements of Cash Flows (unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net loss	$ (171,474)	$ (194,538)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization and depreciation expense	1,309	2,064
Stock option expense	13,157	15,722
Amortization of ROU asset	94,610	96,430
Write-off of contract asset	0	13,221
Written off provision of obsolete inventory	(18,682)	0
Change in inventory reserve	(50)	17
Changes in operating assets and liabilities
Accounts receivable	1,128	(1,923)
Accounts receivable-related parties	953	(1,239)
Deposits	(1,094)	1,733
Inventory	78,481	84,107
Prepaid Expense	(5,320)	0
Accounts payable and accrued expenses	18,607	14,332
Customer deposits	(348)	60,548
Contract liabilities	0	(75,000)
Operating lease liability	(88,516)	(79,119)
Accounts payable-related parties	10,023	4,766
Accrued management compensation	2,884	17,307
Net Cash Used in Operating Activities	(64,332)	(41,572)
INVESTING ACTIVITIES
Net Cash Used in Investing Activities	0	(1,445)
FINANCING ACTIVITIES
Proceeds from notes payable-related party	15,113	0
Payments on related party note payable	0	(8,236)
Net Cash (Used in) Provided by Financing Activities	15,113	(8,236)
NET CHANGE IN CASH	(49,219)	(51,253)
CASH AT BEGINNING OF YEAR	56,379	59,674
CASH AT END OF PERIOD	7,160	8,421
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Interest	18,315	7,806
Income taxes	$ 800	$ 800

NOTE 1 - ORGANIZATION AND BUSINESS ACTIVITY

NOTE 1 - ORGANIZATION AND BUSINESS ACTIVITY

9 Months Ended

Sep. 30, 2023

Notes

NOTE 1 - ORGANIZATION AND BUSINESS ACTIVITY

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2023 and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2022 audited financial statements. The results of operations for the periods ended September 30, 2023 and September 30, 2022 are not necessarily indicative of the operating results for the full years.

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2023

Notes

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

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

Revenue Recognition

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

We recognize revenue on various products and services as follows:

Products - The Company recognizes revenue from the sale of products as performance obligations are satisfied. This type of revenue is primarily generated from the sale of finished product to customers. Those sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risks and rewards transfer. Upon fulfilment of the performance obligation, the customer is provided an invoice demonstrating transfer of control to the customer. Control passes FOB shipping point.

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

Revenue from goods and services transferred to customers at a point in time accounted for 100% and 100% of revenue for the periods ended September 30, 2023 and September 30, 2022, respectively.

Contracts – Revenues are recognized as performance obligations are satisfied. A performance obligation is a promise in a contract to transfer a distinct good or service to a customer. The majority of Omnitek’s contracts have a single performance obligation as the promise to transfer the individual goods or services is not separately identifiable from other promises in the contracts and, therefore, not distinct. Revenue for Omnitek’s long-term contracts is recognized as the work progresses. The majority of the revenue is derived from long-term engine.

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

development agreements that typically span between 12 to 24 months. Revenue from long-term contracts accounted for 0% and 0% of revenue for the periods ended September 30, 2023 and September 30, 2022, respectively.

Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2023 and September 30, 2022:

		For the three months ended September 30, 2023				For the three months ended September 30, 2022
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	78,107	-	78,107	$	74,491	-	74,491
International		157,272	-	157,272		170,850	-	170,850
	$	235,379	-	235,379	$	245,341	-	245,341

Filters	$	130,082	-	130,082	$	121,660	-	121,660
Components		105,297	-	105,297		123,681	-	123,681
	$	235,379	-	235,379		245,341	-	245,341

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2023 and September 30, 2022:

		For the nine months ended September 30, 2023				For the nine months ended September 30, 2022
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	244,905	-	244,905	$	281,184	-	281,184
International		467,398	-	467,398		447,446	-	447,446
	$	712,303	-	712,303	$	728,630	-	728,630

Filters	$	393,624	-	393,624	$	347,824	-	347,824
Components		318,679	-	318,679		380,806	-	380,806
Engineering Services		-	-	-		-	-	-
	$	712,303	-	712,303	$	728,630	-	728,630

Inventory

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

	September 30, 2023		December 31, 2022
Location: Vista, CA
Raw materials	$	818,548	$	836,833
Finished goods		574,079		634,275
Allowance for obsolete inventory		(909,023)		(927,755)
Total	$	483,604	$	543,353

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $0 and $0, for the periods ended September 30, 2023 and September 30, 2022, respectively.

Property and Equipment

Property and equipment at September 30, 2023 and December 31, 2022 consisted of the following:

	September 30,		December 31,
	2023		2022
Production equipment	$	68,456	$	68,456
Leasehold Improvements		4,689		4,689
Less: accumulated depreciation		(67,042)		(65,733)
Total	$	6,103	$	7,412

Depreciation expense for the periods ended September 30, 2023 and September 30, 2022 was $1,309 and $2,064, respectively.

Basic and Diluted Loss per Share

The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the periods presented. The computation of fully diluted earnings per share includes common stock equivalents outstanding at the balance sheet date. The Company had 2,695,556 and 3,307,222 stock options that would have been included in the fully diluted earnings per share as of September 30, 2023 and September 30, 2022, respectively. However, the common stock equivalents were not included in the computation because they are anti-dilutive.

Income Taxes

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

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

The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of September 30, 2023 and December 31, 2022 the Company had no accrued interest or penalties related to uncertain tax positions. The Company files an income tax return in the U.S. federal jurisdiction and the state of California. With few exceptions, the Company is no longer subject to U.S. federal, state, and local, or non-U.S. income tax examinations by tax authorities for years before 2012.

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Liquidity and Going Concern

Historically, the Company has incurred net losses and negative cash flows from operations. As of September 30, 2023, the Company had an accumulated deficit of $(21,816,414) and total stockholders’ deficit of $(1,144,376). At September 30, 2023, the Company had current assets of $515,186 including cash of $7,160, and current liabilities of $1,568,226, resulting in negative working capital of $(1,053,040). For the nine months ended September 30, 2023, the Company reported a net loss of $171,474 and net cash used in operating activities of $(64,332). Management believes that based on its operating plan, the projected sales for 2023, combined with funds available from its working capital will be sufficient to fund operations for the next twelve months. However, there can be no assurance that operations and operating cash flows will continue at the current levels or improve in the near future. Whether, and when, the Company can attain profitability and positive cash flows from operations is uncertain. The Company is also uncertain whether it can raise additional capital. These uncertainties cast substantial doubt upon the Company’s ability to continue as a going concern for a period of one year from the issuance of these financial statements. Our financial statements have been prepared on a going concern basis, which assumes the realization of assets and liquidation of liabilities in the normal course of operations. The financial statements do not include any adjustments relating to the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities should we be unable to continue as a going concern.

Recent Accounting Pronouncements

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

NOTE 3 - CUSTOMER DEPOSITS

NOTE 3 - CUSTOMER DEPOSITS

9 Months Ended

Sep. 30, 2023

Notes

NOTE 3 - CUSTOMER DEPOSITS

NOTE 3 – CUSTOMER DEPOSITS

The customers deposit account relates to payments received from customers before product has been shipped. When the product is shipped the Company recognizes the associated revenue by reclassifying the customer deposit to the appropriate revenue account. By contrast, the Contract Liabilities account relates to long-term contracts where revenue is recognized over the term of the contract. For the periods ended September 30, 2023 and December 31, 2022, the balance due under customer deposits was $231,070 and $231,418, respectively.

NOTE 4 - OPERATING LEASE

NOTE 4 - OPERATING LEASE

9 Months Ended

Sep. 30, 2023

Notes

NOTE 4 - OPERATING LEASE

NOTE 4 –OPERATING LEASE

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

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

During the quarter ended September 30, 2023, cash paid for amounts included in the measurement of operating lease liabilities was $35,259 and the Company recorded operating lease expenses included in operating expenses of $37,290.

NOTE 4 –OPERATING LEASE (CONTINUED)

Future minimum payments for monthly base rent due under the initial lease term are currently estimated to be as follows:

Years ending December 31,
2023 (remaining)	$ 35,259
2024	148,074
2025	176,268
2026	88,134
Total lease payments	$ 447,735
Less: Imputed interest	(31,288 )
Total lease liability	416,447
Less: current lease liability	(126,762)
Long-term lease liability	$ 289,685
Weighted average discount rate:
Operating leases	4.94%

NOTE 5 - RELATED PARTY TRANSACTIONS

NOTE 5 - RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2023

Notes

NOTE 5 - RELATED PARTY TRANSACTIONS

NOTE 5 - RELATED PARTY TRANSACTIONS

Accounts Payable – Related Parties

The Company regularly incurs expenses that are paid to related parties and purchases goods and services from related parties. As of September 30, 2023 and December 31, 2022, the Company owed board members and a board member’s company for such services in the amounts of $138,264 and $127,192, respectively.

Accounts Receivable – Related Parties

As of September 30, 2023, and December 31, 2022, the Company was owed $1,299 and $2,252, respectively, by an entity controlled by the Company’s CEO for the purchase of products and services.

Accrued Management Compensation

For the periods ended September 30, 2023 and December 31, 2022, the Company’s president was due amounts for services performed for the Company.

As of September 30, 2023, and December 31, 2022, the accrued amounts consisted of the following:

	September 30,			December 31,
	2023			2022
Amounts due to the president		$	638,042		$	635,158
Total		$	638,042		$	635,158

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

NOTE 6 - NOTES PAYABLE - RELATED PARTY

NOTE 6 - NOTES PAYABLE - RELATED PARTY

9 Months Ended

Sep. 30, 2023

Notes

NOTE 6 - NOTES PAYABLE - RELATED PARTY

NOTE 6 – NOTES PAYABLE - RELATED PARTY

Convertible Notes – Related Parties

On June 4, 2021, the Company issued an unsecured convertible promissory note for $30,000 to its CEO. Simple interest at the rate of 8% per annum accrues on the unpaid principal balance of the note. The note calls for monthly installment payments of $1,050 commencing on July 4, 2021. The unpaid principal and accrued interest is due and payable on or before June 4, 2023. On the maturity date, June 4, 2023, the lender elected to transfer the unpaid principal balance of $7,940 to the Working Capital Promissory Note. Please see “Notes Payable – Related Parties” below.

NOTE 6 – NOTES PAYABLE - RELATED PARTY (CONTINUED)

On June 4, 2021, the Company issued a convertible promissory note for $20,000 to a board member. The note has an annual interest rate of 8% and is unsecured. The principal amount of the note and all accrued interest is due and payable on or before December 4, 2021. On December 14, 2021, the maturity date of convertible promissory note was extended for an additional period of 3 months until March 4, 2022. Subsequently the maturity date was extended for additional periods to June 4, 2022, September 4, 2022, December 4, 2022, June 4, 2023 and December 4, 2023. The note has a conversion feature, wherein, at the maturity date the lender may convert the remaining principal balance and any unpaid accrued interest into shares of the Company’s common stock. The number of shares of common stock to be issued upon such conversion shall be equal to the quotient obtained by dividing (i) the remaining unpaid principal balance and any unpaid accrued interest of this note by (ii) 90% of the average closing price of the common stock of the Company, for the five (5) trading days (between days 15 and 10 days) before the maturity date. Due to this provision, the Company considered whether the embedded conversion option qualifies for derivative accounting under ASC 815-15 “Derivatives and Hedging.” As the note isn’t convertible until maturity, no derivative liability was recognized as of September 30, 2023.

As of September 30, 2023, and December 31, 2022, Convertible Notes – Related Party consisted of the following:

	September 30, 2023			December 31, 2022
Convertible Notes payable, related parties		$	20,000		$	32,827
Less current portion			(20,000)			(32,827)
Total		$	-			-

Notes Payable – Related Party

On January 19, 2017, the Company issued a promissory note for $15,000 to a related party. The note has an annual interest rate of 5% and is unsecured. The principal amount of the note and all accrued interest is due and payable on or before January 19, 2018. The maturity date of the note was extended annually for additional one year periods, with a current due date of January 19, 2024. On September 15, 2023, the lender elected to transfer the unpaid principal balance of $15,000 to the Working Capital Promissory Note.

On March 23, 2023, the Company issued a Working Capital Promissory Note, in favor of its CEO, evidencing the additional loans to the Company by the CEO, with an Initial Principal Balance of $20,000, and to evidence any future additional loans by the CEO to the Company thereafter. Pursuant to the terms of the note, the unpaid principal and accrued simple interest at the rate of 8.0% per annum (“Applicable Rate”) shall be due and payable on or before March 22, 2024, (the “Maturity Date”). The principal amount of the note shall be increased by the amount of any additional advances of funds made by the CEO to the Company, from time to time, with interest thereon at the applicable Rate, from the date of such advance.

As of September 30, 2023, and December 31, 2022 Note Payable – Related Party consisted of the following:

	September 30, 2023			December 31, 2022
Note payable, related party, current portion		$	42,940		$	15,000
Total		$	42,940		$	15,000

- Definition

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

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section 50
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-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

NOTE 7 - DEBT

NOTE 7 - DEBT

9 Months Ended

Sep. 30, 2023

Notes

NOTE 7 - DEBT

NOTE 7 – DEBT

Loans payable – SBA Economic Injury Disaster Loan

On April 21, 2020, the Company obtained a loan (the “SBA EIDL Loan”) under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) adminitstered by the U.S. Small Business Administration. The Company received total proceeds of $199,000 from the loan. The SBA EIDL Loan is evidenced by a Loan Authorization and Agreement, a Secured Promissory Note (the “Note” and Security Agreement. Interest on the unpaid principal balance of the Note shall accrue at the rate of three and 75/100 percent (3.75%) per annum. Pursuant to the terms of the Note, commencing October 21, 2022 (i.e., thirty (30) months from the Note date), the Company shall make principal and interest payments in the amount of $970 every month, with any unpaid principal and accrued interest due and payable on April 21, 2050. As of September 30, 2023, accrued interest was $13,050. Current monthly payments are applied to the accrued interst. The obligations under the Loan Authorization and Agreement, and the Note shall be secured pursuant to the Security Agreement and a first position lien and security interest in the Collateral (as defined in the Security Agreement). The collateral in which the security interest is granted includes all tangible and intangible personal property, including, but not limited to: (a) inventory, and (b) equipment.

As of September 30, 2023 and December 31, 2022 Debt consisted of the following:

	September 30,		December 31,
	2023		2022
Loan payable – SBA EIDL	$	199,000	$	199,000
Less current portion		-		-
Total	$	199,000	$	199,000

NOTE 8 - STOCKHOLDERS' DEFICIT

NOTE 8 - STOCKHOLDERS' DEFICIT

9 Months Ended

Sep. 30, 2023

Notes

NOTE 8 - STOCKHOLDERS' DEFICIT

NOTE 8 - STOCKHOLDERS’ DEFICIT

Options and Warrants

During the nine months ended September 30, 2023 and 2022, the Company granted 150,000 and 150,000 options for services, respectively. During the nine months ended September 30, 2023 and 2022, the Company recognized expense of $13,157 and $15,722, respectively, for options that vested during the periods pursuant to ASC Topic 718. As of September 30, 2023 total remaining amount of compensation expense to be recognized in future periods is $4,582.

On September 11, 2015, the Board of Directors adopted the Omnitek Engineering Corp. 2015, Long Term Incentive Plan (the “2015 Plan”), under which 2,500,000 shares of the Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of September 30, 2023, the Company has a total of 1,145,556 options issued under the plan. In October 2017, the Company’s shareholders approved its 2017 Long-Term Incentive Plan (the “2017 Plan”). Under the 2017 plan, the Company may issue up to 5,000,000 shares of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. During the quarter ended September 30, 2023 the Company issued 150,000 options. As of September 30, 2023, the Company had a total of 1,600,000 options issued under the 2017 Plan.

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

NOTE 8 - STOCKHOLDERS’ DEFICIT (CONTINUED)

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

	September 30, 2023	September 30, 2022
Expected volatility	206%	207%
Expected dividends	0%	0 %
Expected term	7 Years	7 Years
Risk-free interest rate	3.63%	2.95%

The Company has no warrants outstanding, A summary of the status of the options granted at September 30, 2023, and December 31, 2022, and changes during the periods then ended is presented below:

	September 30, 2023			December 31, 2022
			Weighted-Average			Weighted-Average
	Shares		Exercise Price	Shares		Exercise Price
Outstanding at beginning of year	3,265,556	$	0.15	3,290,556	$	0.19
Granted	150,000		0.04	150,000		0.05
Exercised	-		-	-		-
Expired or cancelled	670,000		0.28	(175,000)		0.77
Outstanding at end of period	2,745,556		0.11	3,265,556		0.15
Exercisable	2,695,556	$	0.11	3,140,556	$	0.15

A summary of the status of the options outstanding at September 30, 2023 is presented below:

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

$0.01-1.00	2,745,556	2.29 years	2,695,556	0.11

NOTE 10 SUBSEQUENT EVENT

NOTE 10 SUBSEQUENT EVENT

9 Months Ended

Sep. 30, 2023

Notes

NOTE 10 SUBSEQUENT EVENT

NOTE 10 - SUBSEQUENT EVENTS

The Company has evaluated all subsequent events through the date these financial statements were issued.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
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-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Subparagraph (i)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

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

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

9 Months Ended

Sep. 30, 2023

Policies

Use of Estimates

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

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

9 Months Ended

Sep. 30, 2023

Policies

Revenue Recognition

We recognize revenue on various products and services as follows:

Revenue from goods and services transferred to customers at a point in time accounted for 100% and 100% of revenue for the periods ended September 30, 2023 and September 30, 2022, respectively.

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2023 and September 30, 2022:

		For the three months ended September 30, 2023				For the three months ended September 30, 2022
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	78,107	-	78,107	$	74,491	-	74,491
International		157,272	-	157,272		170,850	-	170,850
	$	235,379	-	235,379	$	245,341	-	245,341

Filters	$	130,082	-	130,082	$	121,660	-	121,660
Components		105,297	-	105,297		123,681	-	123,681
	$	235,379	-	235,379		245,341	-	245,341

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2023 and September 30, 2022:

		For the nine months ended September 30, 2023				For the nine months ended September 30, 2022
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	244,905	-	244,905	$	281,184	-	281,184
International		467,398	-	467,398		447,446	-	447,446
	$	712,303	-	712,303	$	728,630	-	728,630

Filters	$	393,624	-	393,624	$	347,824	-	347,824
Components		318,679	-	318,679		380,806	-	380,806
Engineering Services		-	-	-		-	-	-
	$	712,303	-	712,303	$	728,630	-	728,630

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Policies)

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Policies)

9 Months Ended

Sep. 30, 2023

Policies

e. Inventory

Inventory

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

	September 30, 2023		December 31, 2022
Location: Vista, CA
Raw materials	$	818,548	$	836,833
Finished goods		574,079		634,275
Allowance for obsolete inventory		(909,023)		(927,755)
Total	$	483,604	$	543,353

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $0 and $0, for the periods ended September 30, 2023 and September 30, 2022, respectively.

- Definition

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

+ References + Details

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

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

9 Months Ended

Sep. 30, 2023

Policies

Property and Equipment

Property and equipment at September 30, 2023 and December 31, 2022 consisted of the following:

	September 30,		December 31,
	2023		2022
Production equipment	$	68,456	$	68,456
Leasehold Improvements		4,689		4,689
Less: accumulated depreciation		(67,042)		(65,733)
Total	$	6,103	$	7,412

Depreciation expense for the periods ended September 30, 2023 and September 30, 2022 was $1,309 and $2,064, respectively.

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

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

9 Months Ended

Sep. 30, 2023

Policies

Basic and Diluted Loss per Share

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

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

9 Months Ended

Sep. 30, 2023

Policies

Income Taxes

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

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

9 Months Ended

Sep. 30, 2023

Policies

Liquidity and Going Concern

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

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

9 Months Ended

Sep. 30, 2023

Policies

Recent Accounting Pronouncements

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

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

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

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule of Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2023 and September 30, 2022:

		For the three months ended September 30, 2023				For the three months ended September 30, 2022
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	78,107	-	78,107	$	74,491	-	74,491
International		157,272	-	157,272		170,850	-	170,850
	$	235,379	-	235,379	$	245,341	-	245,341

Filters	$	130,082	-	130,082	$	121,660	-	121,660
Components		105,297	-	105,297		123,681	-	123,681
	$	235,379	-	235,379		245,341	-	245,341

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2023 and September 30, 2022:

		For the nine months ended September 30, 2023				For the nine months ended September 30, 2022
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	244,905	-	244,905	$	281,184	-	281,184
International		467,398	-	467,398		447,446	-	447,446
	$	712,303	-	712,303	$	728,630	-	728,630

Filters	$	393,624	-	393,624	$	347,824	-	347,824
Components		318,679	-	318,679		380,806	-	380,806
Engineering Services		-	-	-		-	-	-
	$	712,303	-	712,303	$	728,630	-	728,630

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

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

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule Of Inventory Current

	September 30, 2023		December 31, 2022
Location: Vista, CA
Raw materials	$	818,548	$	836,833
Finished goods		574,079		634,275
Allowance for obsolete inventory		(909,023)		(927,755)
Total	$	483,604	$	543,353

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

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

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Property Plant And Equipment

	September 30,		December 31,
	2023		2022
Production equipment	$	68,456	$	68,456
Leasehold Improvements		4,689		4,689
Less: accumulated depreciation		(67,042)		(65,733)
Total	$	6,103	$	7,412

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

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

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule of Maturities of Operating Lease Liabilities

Years ending December 31,
2023 (remaining)	$ 35,259
2024	148,074
2025	176,268
2026	88,134
Total lease payments	$ 447,735
Less: Imputed interest	(31,288 )
Total lease liability	416,447
Less: current lease liability	(126,762)
Long-term lease liability	$ 289,685
Weighted average discount rate:
Operating leases	4.94%

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Tables)

9 Months Ended

Sep. 30, 2023

Tables/Schedules

As of September 30, 2023, and December 31, 2022, the accrued amounts consisted of the following:

	September 30,			December 31,
	2023			2022
Amounts due to the president		$	638,042		$	635,158
Total		$	638,042		$	635,158

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

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

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule of Convertible Notes - Related Parties

	September 30, 2023			December 31, 2022
Convertible Notes payable, related parties		$	20,000		$	32,827
Less current portion			(20,000)			(32,827)
Total		$	-			-

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

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

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule Of Notes Payable Related Party table

As of September 30, 2023, and December 31, 2022 Note Payable – Related Party consisted of the following:

	September 30, 2023			December 31, 2022
Note payable, related party, current portion		$	42,940		$	15,000
Total		$	42,940		$	15,000

NOTE 7 - DEBT: Schedule of Debt (Tables)

NOTE 7 - DEBT: Schedule of Debt (Tables)

	September 30,		December 31,
	2023		2022
Loan payable – SBA EIDL	$	199,000	$	199,000
Less current portion		-		-
Total	$	199,000	$	199,000

NOTE 8 - STOCKHOLDERS' DEFICIT: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Tables)

NOTE 8 - STOCKHOLDERS' DEFICIT: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Tables)

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions

	September 30, 2023	September 30, 2022
Expected volatility	206%	207%
Expected dividends	0%	0 %
Expected term	7 Years	7 Years
Risk-free interest rate	3.63%	2.95%

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Tables)

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Tables)

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Share-Based Payment Arrangement, Option, Activity

	September 30, 2023			December 31, 2022
			Weighted-Average			Weighted-Average
	Shares		Exercise Price	Shares		Exercise Price
Outstanding at beginning of year	3,265,556	$	0.15	3,290,556	$	0.19
Granted	150,000		0.04	150,000		0.05
Exercised	-		-	-		-
Expired or cancelled	670,000		0.28	(175,000)		0.77
Outstanding at end of period	2,745,556		0.11	3,265,556		0.15
Exercisable	2,695,556	$	0.11	3,140,556	$	0.15

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)

9 Months Ended

Sep. 30, 2023

Tables/Schedules

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable

A summary of the status of the options outstanding at September 30, 2023 is presented below:

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

$0.01-1.00	2,745,556	2.29 years	2,695,556	0.11

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition: Schedule of Disaggregation of Revenue (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Geographic Distribution, Domestic
Products	$ 78,107	$ 74,491	$ 244,905	$ 281,184
Contract	0	0	0	0
Revenues	78,107	74,491	244,905	281,184
Geographic Distribution, Foreign
Products	157,272	170,850	467,398	447,446
Contract	0	0	0	0
Revenues	157,272	170,850	467,398	447,446
Filters
Products	130,082	121,660	393,624	347,824
Contract	0	0	0	0
Revenues	130,082	121,660	393,624	347,824
Components
Products	105,297	123,681	318,679	380,806
Contract	0	0	0	0
Revenues	105,297	123,681	318,679	380,806
Engineering Services
Products	235,379	245,341	0	0
Contract	0	0	0	0
Revenues	235,379	245,341	0	0
Products	235,379	245,341	712,303	728,630
Contract	0	0	0	0
Revenues	$ 235,379	$ 245,341	$ 712,303	$ 728,630

- Definition

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

+ References

+ Details

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Details)

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory: Schedule Of Inventory Current (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Details
Raw materials	$ 818,548	$ 836,833
Finished goods	574,079	634,275
Allowance for obsolete inventory	(909,023)	(927,755)
Total	$ 483,604	$ 543,353

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Details)

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Details
Inventory Write-down	$ 0	$ 0

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment: Property Plant And Equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Production Equipment
Property Plant And Equipment Gross	$ 68,456	$ 68,456
Land and Land Improvements
Property Plant And Equipment Gross	4,689	4,689
Property Plant And Equipment Gross	6,103	7,412
Less: accumulated depreciation	$ (67,042)	$ (65,733)

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Details
Amortization and depreciation expense	$ 1,309	$ 2,064

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Basic and Diluted Loss per Share (Details) - shares	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,695,556	3,307,222

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Liquidity and Going Concern (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Details
Accumulated deficit	$ (21,816,414)						$ (21,816,414)		$ (21,644,941)
Total Stockholders' Deficit	(1,144,376)	$ (1,112,278)	$ (1,043,348)	$ (986,508)	$ (930,479)	$ (877,638)	(1,144,376)	$ (986,508)	(986,060)	$ (807,692)
Total Current Assets	515,186						515,186		619,821
Total Current Liabilities	1,568,226						1,568,226		$ 1,513,942
Working Capital	(1,053,040)						(1,053,040)
Net loss	$ 34,717	$ 76,906	$ 59,850	$ 58,648	$ 63,382	$ 72,508	$ 171,474	$ 194,538

- Definition

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

+ References

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- Definition

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

+ References

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+ Details

- Definition

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

+ References

+ Details

- Definition

Amount of accumulated undistributed earnings (deficit).

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

+ Details

NOTE 3 - CUSTOMER DEPOSITS (Details)

NOTE 3 - CUSTOMER DEPOSITS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Details
Customer deposits	$ 231,070	$ 231,418

NOTE 4 - OPERATING LEASE (Details)

NOTE 4 - OPERATING LEASE (Details) - USD ($)	3 Months Ended	9 Months Ended
NOTE 4 - OPERATING LEASE (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2023
Details
Monthly Base Rent		$ 9,988
Monthly Operating Expense		$ 1,175
Cash Paid for Operating Lease Liabilities	$ 35,259
Operating Lease, Expense	$ 37,290

NOTE 4 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Details)

NOTE 4 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Details
Lessee, Operating Lease, Liability, to be Paid, Year Two	$ 35,259
Lessee, Operating Lease, Liability, to be Paid, Year Three	148,074
Lessee, Operating Lease, Liability, to be Paid, Year Four	176,268
Lessee, Operating Lease, Liability, to be Paid, Thereafter	88,134
Lessee, Operating Lease, Liability, to be Paid	447,735
Operating Lease, Imputed interest	(31,288)
Operating Lease, Liability	416,447
Operating lease liabilities - current	(126,762)	$ (118,756)
Operating lease liabilities - long-term	$ 289,685	$ 386,207
Operating Lease, Weighted Average Discount Rate, Percent	4.94%

NOTE 5 - RELATED PARTY TRANSACTIONS (Details)

NOTE 5 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Details
Accounts Payable, Related Parties, Current	$ 138,264	$ 127,192
Accounts receivable - related parties	$ 1,299	$ 2,252

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Details)

NOTE 5 - RELATED PARTY TRANSACTIONS: Schedule Of Related Party Transactions Table (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
President
Accrued management compensation	$ 638,042	$ 635,158
Accrued management compensation	$ 638,042	$ 635,158

NOTE 6 - NOTES PAYABLE - RELATED PARTY (Details)

NOTE 6 - NOTES PAYABLE - RELATED PARTY (Details) - USD ($)		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Dec. 31, 2022
Convertible Notes payable, related parties	$ 20,000	$ 20,000	$ 32,827
Debt Instrument, Interest Rate During Period		5.00%
Debt Conversion, Original Debt, Amount		$ 15,000
Chief Executive Officer
Convertible Notes payable, related parties	$ 30,000	$ 30,000
Debt Instrument, Interest Rate During Period	8.00%

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

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Details
Convertible Notes payable, related parties	$ 20,000	$ 32,827
Convertible notes payable - related party	(20,000)	(32,827)
Convertible Notes Payable, Noncurrent	$ 0	$ 0

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

NOTE 6 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Details
Notes Payable, Related Parties, Current	$ 42,940	$ 15,000
Notes Payable, Related Parties	$ 42,940	$ 15,000

NOTE 7 - DEBT (Details)

NOTE 7 - DEBT (Details) - SBA EIDL Loan	41 Months Ended
NOTE 7 - DEBT (Details) - SBA EIDL Loan	Sep. 30, 2023 USD ($)
Proceeds from Loans	$ 199,000
Debt Instrument, Interest Rate, Effective Percentage	3.75%
Interest Expense, Debt	$ 970
Debt Instrument, Maturity Date	Apr. 21, 2050

NOTE 7 - DEBT: Schedule of Debt (Details)

NOTE 7 - DEBT: Schedule of Debt (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
SBA EIDL Loan
Loans Payable	$ 199,000	$ 199,000
Loans Payable, Current	0	0
Loans Payable, Noncurrent	$ 199,000	$ 199,000

NOTE 8 - STOCKHOLDERS' DEFICIT (Details)

NOTE 8 - STOCKHOLDERS' DEFICIT (Details) - USD ($)	9 Months Ended
NOTE 8 - STOCKHOLDERS' DEFICIT (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2020	Oct. 01, 2017	Aug. 03, 2011
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	150,000	150,000
Stock option expense	$ 13,157	$ 15,722
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 4,582
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	2,745,556		3,265,556	3,290,556
Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	150,000	150,000
Employee Stock Option \| 2011 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized						2,500,000
Employee Stock Option \| 2015 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	1,145,556
Employee Stock Option \| 2017 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized					5,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	150,000

NOTE 8 - STOCKHOLDERS' DEFICIT: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Details)

NOTE 8 - STOCKHOLDERS' DEFICIT: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Details)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Details
Expected volatility	206.00%	207.00%
Expected dividends	0.00%	0.00%
Expected term	7 years	7 years
Risk-free interest rate	3.63%	2.95%

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Details)

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Payment Arrangement, Option, Activity (Details) - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2020
Details
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	2,745,556		3,265,556	3,290,556
Outstanding, Weighted Average Exercise Price	$ 0.11		$ 0.15	$ 0.19
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	150,000	150,000
Granted, Weighted Average Exercise Price	$ 0.04	$ 0.05
Exercised	0	0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Expired or cancelled	670,000	175,000
Expired or cancelled, Weighted Average Exercise Price	$ 0.28	$ 0.77
Expired or cancelled	(670,000)	(175,000)
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	2,745,556
Exercisable	2,695,556	3,140,556
Exercisable, Weighted Average Exercise Price	$ 0.11	$ 0.15

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)

NOTE 8 - STOCKHOLDERS' DEFICIT: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number \| shares	2,745,556
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	2 years 3 months 14 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number \| shares	2,695,556
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.11
Minimum
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	0.01
Maximum
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 1.00