Consolidated SEC Viewer Rendering

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2022	Nov. 15, 2022
Details
Registrant CIK	0001404804
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
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	2022
Document Fiscal Period Focus	Q3
Document Transition Report	false

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash	$ 8,421	$ 59,674
Accounts receivable, net	11,478	9,555
Accounts receivable - Related Party	1,239	0
Inventories, net	632,920	717,044
Contract assets	0	13,221
Deposits	2,497	4,230
Total Current Assets	656,555	803,724
PROPERTY & EQUIPMENT, net	7,848	14,373
OTHER ASSETS
Operating lease - Right-of-use asset	503,173	593,697
Long-term deposit	13,514	13,514
Total Other Assets	516,687	607,211
TOTAL ASSETS	1,181,090	1,425,308
CURRENT LIABILITIES
Accounts payable and accrued expenses	387,553	373,221
Accrued management compensation	638,042	620,735
Accounts payable - related parties	129,238	124,472
Notes payable - related parties, current portion	15,000	15,000
Convertible notes payable - related party	35,680	31,090
Contract liabilities	0	75,000
Customer deposits	231,418	170,870
Operating lease liabilities - current	115,546	106,149
Total Current Liabilities	1,552,477	1,516,537
LONG-TERM LIABILITIES
Loans payable - SBA, net of current portion	198,674	198,674
Convertible notes payable - related party, net of current portion	0	12,826
Operating lease liabilities - long-term	416,447	504,963
Total Long-term Liabilities	615,121	716,463
Total Liabilities	2,167,598	2,233,000
STOCKHOLDERS' DEFICIT
Common stock, 125,000,000 shares authorized; no par value; 21,948,091 shares, issued and outstanding	8,607,086	8,607,086
Additional paid-in capital	12,049,176	12,033,454
Accumulated deficit	(21,642,770)	(21,448,232)
Total Stockholders' Deficit	(986,508)	(807,692)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 1,181,090	$ 1,425,308

Condensed Balance Sheets - Parenthetical

Condensed Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Details
Common Stock, Shares Authorized	125,000,000	125,000,000
Common Stock, Par or Stated Value Per Share	$ 0	$ 0
Common Stock, Shares, Issued	21,948,091	21,948,091
Common Stock, Shares, Outstanding	21,948,091	21,948,091

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Details
Revenues	$ 245,341	$ 311,909	$ 728,630	$ 758,329
COST OF GOODS SOLD	150,761	165,286	456,672	456,169
GROSS MARGIN	94,580	146,623	271,958	302,160
OPERATING EXPENSES
General and administrative	128,577	145,811	397,599	444,688
Research and development	18,532	15,555	50,167	49,110
Depreciation and amortization	560	349	2,064	620
Total Operating Expenses	147,669	161,715	449,830	494,418
LOSS FROM OPERATIONS	(53,089)	(15,092)	(177,872)	(192,258)
OTHER INCOME (EXPENSE)
Other income	0	17,918	0	17,985
Loss on abandoned asset	0	(950)	0	(950)
Extinguishment of liability	0	0	0	100,655
Interest expense	(5,559)	(7,004)	(15,866)	(19,336)
Total Other Income (Expense)	(5,559)	(9,964)	(15,866)	98,354
LOSS BEFORE INCOME TAXES	(58,648)	(5,128)	(193,738)	(93,904)
INCOME TAX EXPENSE	0	0	800	800
NET LOSS	$ (58,648)	$ (5,128)	$ (194,538)	$ (94,704)
BASIC AND DILUTED LOSS PER SHARE	$ (0.00)	$ (0.00)	$ (0.01)	$ (0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	21,948,091	21,600,189	21,948,091	21,600,189

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

Condensed Statements of Stockholders' Equity (Deficit) (unaudited) - USD ($)	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2020	$ 8,578,210	$ 12,013,298	$ (21,465,641)	$ (874,133)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	21,600,189
Value of options issued for services	$ 0	11,283	0	11,283
Net loss	0	0	(395)	(395)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 31, 2021	$ 8,578,210	12,024,581	(21,466,036)	(863,245)
Shares, Outstanding, Ending Balance at Mar. 31, 2021	21,600,189
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2020	$ 8,578,210	12,013,298	(21,465,641)	(874,133)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020	21,600,189
Net loss				(94,704)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2021	$ 8,578,210	12,029,791	(21,560,345)	(952,344)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	21,600,189
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2021	$ 8,578,210	12,024,581	(21,466,036)	(863,245)
Shares, Outstanding, Beginning Balance at Mar. 31, 2021	21,600,189
Value of options issued for services	$ 0	2,591	0	2,591
Net loss	0	0	(89,181)	(89,181)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2021	$ 8,878,210	12,027,172	(21,555,217)	(949,835)
Shares, Outstanding, Ending Balance at Jun. 30, 2021	21,600,189
Value of options issued for services		2,619	0	2,619
Net loss	$ 0	0	(5,128)	(5,128)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2021	$ 8,578,210	12,029,791	(21,560,345)	(952,344)
Shares, Outstanding, Ending Balance at Sep. 30, 2021	21,600,189
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 8,607,086	12,033,454	(21,448,232)	(807,692)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	21,948,091
Value of options issued for services	$ 0	2,562	0	2,562
Net loss	0	0	(72,508)	(72,508)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 31, 2022	$ 8,607,086	12,036,016	(21,520,740)	(877,638)
Shares, Outstanding, Ending Balance at Mar. 31, 2022	21,948,091
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2021	$ 8,607,086	12,033,454	(21,448,232)	(807,692)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021	21,948,091
Net loss				(194,538)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2022	$ 8,607,086	12,049,176	(21,642,770)	(986,508)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	21,948,091
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2022	$ 8,607,086	12,036,016	(21,520,740)	(877,638)
Shares, Outstanding, Beginning Balance at Mar. 31, 2022	21,948,091
Value of options issued for services	$ 0	10,541	0	10,541
Net loss	0	0	(63,382)	(63,382)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2022	$ 8,607,086	12,046,557	(21,584,122)	(930,479)
Shares, Outstanding, Ending Balance at Jun. 30, 2022	21,948,091
Value of options issued for services	$ 0	2,619	0	2,619
Net loss	0	0	(58,648)	(58,648)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2022	$ 8,607,086	$ 12,049,176	$ (21,642,770)	$ (986,508)
Shares, Outstanding, Ending Balance at Sep. 30, 2022	21,948,091

- 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

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

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+ Details

Statements of Cash Flows

Statements of Cash Flows - USD ($)	9 Months Ended
Statements of Cash Flows - USD ($)	Sep. 30, 2022	Sep. 30, 2021
OPERATING ACTIVITIES
Net loss	$ (194,538)	$ (94,704)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	2,064	620
Loss on abandoned asset	0	950
Options and warrants issued for services	15,722	16,493
Extinguishment of liability	0	(100,655)
Amortization of ROU asset	96,430	27,947
Write-off of contract asset	13,221	0
Inventory reserve	17	(121,572)
Changes in operating assets and liabilities
Accounts receivable	(1,923)	(3,158)
Accounts receivable-related parties	(1,239)	(13,130)
Deposits	1,733	30,415
Inventory	84,107	208,450
Accounts payable and accrued expenses	14,332	(39,499)
Customer deposits	60,548	(106,355)
Contract liabilities	(75,000)	0
Operating lease liability	(79,119)	(15,508)
Accounts payable-related parties	4,766	4,447
Other noncurrent assets	0	2,117
Accrued management compensation	17,307	21,153
Net Cash Used in Operating Activities	(41,572)	(181,989)
INVESTING ACTIVITIES
Purchase of fixed assets	(1,445)	(10,840)
Net Cash Used in Investing Activities	(1,445)	(10,840)
FINANCING ACTIVITIES
Proceeds from loans payable - SBA	0	100,000
Proceeds from related party payable	0	50,000
Payments on related party note payable	(8,236)	(3,777)
Net Cash (Used in) Provided by Financing Activities	(8,236)	146,223
NET CHANGE IN CASH	(51,253)	(46,606)
CASH AT BEGINNING OF YEAR	59,674	60,729
CASH AT END OF PERIOD	8,421	14,123
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS
Interest	7,806	13,103
Income taxes	800	800
NON CASH FINANCING ACTIVITIES
Adoption of ASC 842 - ROU Asset	0	653,701
Adoption of ASC 842 - ROU Liability	$ 0	$ (652,350)

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

9 Months Ended

Sep. 30, 2022

Notes

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

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, 2022 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, 2021 audited financial statements. The results of operations for the periods ended September 30, 2022 and September 30, 2021 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, 2022

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

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

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

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Performance Obligations

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

Performance Obligations Satisfied Over Time

Revenues for Omnitek’s long-term contracts that satisfy the criteria for over time recognition (formerly known as percentage-of-completion method) is recognized as the work progresses. The majority of the revenue is derived from long-term engine development agreements that typically span between 12 to 24 months. Omnitek’s long-term contracts will continue to be recognized over time because our typical contract is for a customized asset with no alternative use and generally the Company has a right to payment for work completed to date. Under the new revenue standard, the cost-to-cost measure of progress continues to best depict the transfer of control of assets to the customer, which occurs as the Company incurs costs. Contract costs include labor and material. Revenue from products and services transferred to customers over time accounted for 0% and 0% of revenue for the periods ended September 30, 2022 and September 30, 2021, respectively.

Performance Obligations Satisfied at a Point in Time

Revenue from product sales is recognized at a point in time. These sales predominantly contain a single delivery element and revenue is recognized at a single point in time when ownership, risk and rewards transfer. Upon fulfilment of the performance obligation, the customer is provided an invoice demonstrating transfer of control to the customer. Revenue from goods and services transferred to customers at a point in time accounted for 100% and 100% of revenue for the periods ended September 30, 2022 and September 30, 2021, respectively.

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

Pre-contract costs are generally not incurred by the Company

Contract Estimates

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

Variable Consideration

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

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, 2022 and September 30, 2021:

		For the three months ended September 30, 2022					For the three months ended September 30, 2021
		Consumer	Long-term			Consumer		Long-term
Segments		Products	Contract	Total		Products		Contract	Total
Domestic	$	74,491	-	74,491	$	84,491		-	84,491
International		170,850	-	170,850		227,418		-	227,418
	$	245,341	-	245,341	$	$ 311,909		-	311,909

Filters	$	121,660	-	121,660	$	189,559		-	189,559
Components		123,681	-	123,681		122,350		-	122,350
	$	245,341	-	245,341		$ 311,909		-	311,909

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2022 and September 30, 2021:

		For the nine months ended September 30, 2022				For the nine months ended September 30, 2021
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	281,184	-	281,184	$	318,360	-	318,360
International		447,446	-	447,446		439,969	-	439,969
	$	728,630	-	728,630	$	758,329	-	758,329

Filters	$	347,824	-	347,824	$	399,966	-	399,966
Components		380,806	-	380,806		349,893	-	349,893
Engineering Services		-	-	-		8,470	-	8,470
	$	728,630	-	728,630	$	758,329	-	758,329

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, 2022		December 31, 2021
Location : Vista, CA
Raw materials	$	829,398	$	846,499
Finished goods		735,275		802,280
Allowance for obsolete inventory		(931,753)		(931,735)
Total	$	632,920	$	717,044

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $0 and $51,165, for the periods ended September 30, 2022 and September 30, 2021, respectively.

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Property and Equipment

Property and equipment at September 30, 2022 and December 31, 2021 consisted of the following:

	September 30,		December 31,
	2022		2021
Production equipment	$	68,456	$	68,456
Leasehold Improvements		4,689		10,627
Less: accumulated depreciation		(65,297)		(64,710)
Total	$	7,848	$	14,373

Depreciation expense for the periods ended September 30, 2022 and September 30, 2021 was $2,064 and $620, respectively.

Basic and Diluted Loss per Share

The computation of basic earnings per share of common stock is based on the weighted average number of shares outstanding during the periods presented. The computation of fully diluted earnings per share includes common stock equivalents outstanding at the balance sheet date. The Company had 3,307,222 and 3,048,889 stock options that would have been included in the fully diluted earnings per share as of September 30, 2022 and September 30, 2021, respectively. However, the common stock equivalents were not included in the computation of the loss per share computation because they are anti dilutive.

Income Taxes

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

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, 2022 and December 31, 2021 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.

Liquidity and Going Concern

Historically, the Company has incurred net losses and negative cash flows from operations. As of September 30, 2022, the Company had an accumulated deficit of $21,642,770 and total stockholders’ deficit of $(986,508). At September 30, 2022, the Company had current assets of $656,555 including cash of $8,421, and current liabilities of $1,552,477, resulting in negative working capital of $(895,922). For the nine months ended September 30, 2022, the Company reported a net loss of $194,538 and net cash used in operating activities of $41,572. Management believes that based on its operating plan, the projected sales for 2022, 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

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

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, 2022

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 (see Note 4) relates to long-term contracts where revenue is recognized over the term of the contract. For the periods ended September 30, 2022 and December 31, 2021, the balance due under customer deposits was $231,418 and $170,870, respectively.

NOTE 4 - CONTRACT ASSETS AND LIABILITIES

NOTE 4 - CONTRACT ASSETS AND LIABILITIES

9 Months Ended

Sep. 30, 2022

Notes

NOTE 4 - CONTRACT ASSETS AND LIABILITIES

NOTE 4 – CONTRACT ASSETS AND LIABILITIES

The timing of revenue recognition, billings and cash collections results in billed accounts receivable and costs and estimated earnings in excess of billings on uncompleted contracts (contract assets) on the balance sheet. For Omnitek’s long-term contracts, amounts are generally billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals or upon achievement of contractual milestones. Generally, billing occurs subsequent to revenue recognition, resulting in contract assets. During the second quarter the Company's sole ongoing long-term contract was cancelled by the customer. In response to the cancellation, the Company wrote-off the contact asset and reclassified the associated net contract liability as a customer deposit, allowing the customer to apply the net deposit to future projects.

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

	September 30,		December 31,
	2022		2021
Contract assets	$	-	$	13,221
Contract liabilities	$	-	$	(75,000)
Net amount of contract liabilities in excess of contract assets	$	-	$	(61,779)

NOTE 5 - OPERATING LEASE

NOTE 5 - OPERATING LEASE

9 Months Ended

Sep. 30, 2022

Notes

NOTE 5 - OPERATING LEASE

NOTE 5 – 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 three months ended September 30, 2022, cash paid for amounts included in the measurement of operating lease liabilities was $26,412 and the Company recorded operating lease expenses included in operating expenses of $12,633 and cost of sales of $24,657, for a total of $37,290. During the nine months ended September 30, 2022, cash paid for amounts included in the measurement of operating lease liabilities was $93,390 and the Company recorded operating lease expenses included in operating expenses of $37,899 and cost of sales of $73,971, for a total of $111,870.

As of September 30, 2022, maturities of operating lease liabilities were as follows:


Years ending December 31,
2022 (remaining)	$	33,489
2023		141,036
2024		148,074
2025		176,268
2026		88,134
Total lease payments		587,001
Less: imputed interest		(55,008)
Total lease liability	$	531,993
Less: current lease liability		(115,546)
Long-term lease liability	$	416,447

Weighted average discount rate:
Operating leases		4.94%

NOTE 6 - RELATED PARTY TRANSACTIONS

NOTE 6 - RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2022

Notes

NOTE 6 - RELATED PARTY TRANSACTIONS

NOTE 6 - 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, 2022 and December 31, 2021, the Company owed board members and a board member’s company for such services in the amounts of $129,238 and $124,472, respectively.

Accrued Management Compensation

For the periods ended September 30, 2022 and December 31, 2021, the Company’s president was due $638,042 and $620,735, respectively.

NOTE 7 - NOTES PAYABLE - RELATED PARTY

NOTE 7 - NOTES PAYABLE - RELATED PARTY

9 Months Ended

Sep. 30, 2022

Notes

NOTE 7 - NOTES PAYABLE - RELATED PARTY

NOTE 7 – NOTES PAYABLE - RELATED PARTY

Convertible Notes – Related Parties

On June 4, 2021 the Company issued a convertible promissory note for $30,000 to its CEO. The note has an annual interest rate of 8% and is unsecured. The note calls for monthly installment payments of $1,050 commencing on July 4, 2021. The unpaid principal amount of the note and all unpaid accrued interest is due and payable on or before June 4, 2023. The note has a conversion feature, wherein, at the maturity date the lender may convert the remaining

NOTE 7 – NOTES PAYABLE - RELATED PARTY (Continued)

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, 2022.

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 Convertible Promissory Note dated June 4, 2021, in the original principal amount of $20,000, with an original Maturity Date of December 4, 2021, was extended for an additional period of 3 months until March 4, 2022. On March 4, 2022, the Note was extended for an additional period of 3 months until June 4, 2022. On June 4, 2022, the Note was extended for an additional period of 3 months until September 4, 2022. On September 4, 2022, the Note was extended for an additional period of 3 months until December 4, 2022. 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, 2022.

As of September 30, 2022 and December 31, 2021 Convertible Notes – Related Party consisted of the following:

	September 30,			December 31,
	2022			2021
Convertible Note payable, related parties		$	35,680		$	43,916
Less current portion			(35,680)			(31,090)
Total		$	-		$	12,826

Payable – Related Party

On January 19, 2017 the Company issued a promissory note for $15,000 to the Company’s CEO. The note has an annual interest rate of 5% and is unsecured. The principal amount of the note and all accrued interest is due and payable on or before January 19, 2023.

As of September 30, 2022 and December 31, 2021 Notes Payable – Related Party consisted of the following:

	September 30,			December 31,
	2022			2021
Note payable, related party		$	`15,000`		$	`15,000`
Total		$	`15,000`		$	`15,000`

- Definition

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

+ References

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+ Details

NOTE 8 - DEBT

NOTE 8 - DEBT

9 Months Ended

Sep. 30, 2022

Notes

NOTE 8 - DEBT

NOTE 8 – DEBT

Loans payable – SBA

Economic Injury Disaster Loan

On April 21, 2020, the Company obtained a loan (the “SBA EIDL Loan”) under the recently enacted Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) adminitstered by the U.S. Small Business Administration. The Company received total proceeds of $199,000 from the SBA EIDL loan. The SBA EIDL Loan is evidenced by a Loan Authorization and Agreement, a Secured Promissory Note (the “Note” and Security Agreement. Interest on the unpaid principal balance of the Note shall accrue at the rate of three and 75/100 percent (3.75%) per annum. Pursuant to the terms of the Note, commencing November 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. 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, 2022 and December 31, 2021 Debt consisted of the following:

	September 30,		December 31,
	2022		2021
Loan payable – SBA EIDL	$	198,674	$	198,674
Less current portion		-		-
Total	$	198,674	$	198,674

NOTE 9 - STOCK OPTIONS

NOTE 9 - STOCK OPTIONS

9 Months Ended

Sep. 30, 2022

Notes

NOTE 9 - STOCK OPTIONS

NOTE 9 - STOCK OPTIONS

During the nine months ended September 30, 2022 and 2021, the Company granted 150,000 and 400,000 options for services, respectively. During the nine months ended September 30, 2022 and 2021, the Company recognized expense of $15,722 and $16,493, respectively, for options that vested during the periods pursuant to ASC Topic 718. As of September 30, 2022 total remaining amount of compensation expense to be recognized in future periods is $14,973.

On August 3, 2011 the Board of Directors adopted the Omnitek Engineering Corp. 2011 Long-term Incentive Plan (the “2011 Plan”), under which 1,000,000 shares of Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. The 2011 Plan expired on August 2, 2021 and no further options may be issued under the 2011 Plan. As of September 30, 2022 there are -0- options issued under the 2011 Plan.

On September 11, 2015 the Board of Directors adopted the Omnitek Engineering Corp. 2015 Long Term Incentive Plan (the “2015 Plan”), under which 2,500,000 shares of the Company’s Common Stock were reserved for issuance of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of September 30, 2022 there are 1,915,556 options currently issued, and 334,444 options available for issuance under the 2015 Plan.

In October 2017, the Company’s shareholders approved its 2017 Long-Term Incentive Plan (the “2017 Plan”). Under the 2017 plan, the Company may issue up to 5,000,000 shares of both Incentive Stock Options to employees only and Non-Qualified Stock Options to employees and consultants at its discretion. As of September 30, 2022, the Company has a total of 1,450,000 options issued, and 3,550,000 options available for issuance 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

NOTE 9 - STOCK OPTIONS (Continued)

expected dividend yield of stock. When determining expected volatility, the Company considers the historical performance of the Company’s stock, as well as implied volatility. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant, based on the options’ expected term. The expected term of the options is based on the Company’s evaluation of option holders’ exercise patterns and represents the period of time that options are expected to remain unexercised. The Company uses historical data to estimate the timing and amount of forfeitures.

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

	September 30, 2022	September 30, 2021
Expected volatility	207%	201 %
Expected dividends	0%	0 %
Expected term	7 Years	7 Years
Risk-free interest rate	2.95%	1.20 %

A summary of the status of the options granted at September 30, 2022 and December 31, 2021 and changes during the periods then ended is presented below:

	September 30,			December 31,
	2022			2021
			Weighted-Average			Weighted-Average
	Shares		Exercise Price	Shares		Exercise Price
Outstanding at beginning of year	3,290,556	$	0.19	2,890,556	$	0.20
Granted	150,000		0.05	400,000		0.11
Exercised	-		-	-		-
Expired or cancelled	(75,000)		0.85	-		-
Outstanding at end of period	3,365,556		0.16	3,290,556		0.19
Exercisable	3,215,556	$	0.17	3,065,556	$	0.19

A summary of the status of the options outstanding at September 30, 2022 is presented below:

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

$0.01-0.99	3,365,556	2.46 years	3,215,556	0.17

NOTE 10 SUBSEQUENT EVENT

NOTE 10 SUBSEQUENT EVENT

9 Months Ended

Sep. 30, 2022

Notes

NOTE 10 SUBSEQUENT EVENT

NOTE 10 - SUBSEQUENT EVENTS

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

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-URI https://asc.fasb.org/topic&trid=2208762

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
-Paragraph 6
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126731327&loc=SL126733271-114008

+ Details

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

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

9 Months Ended

Sep. 30, 2022

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, 2022

Policies

Revenue Recognition

We recognize revenue on various products and services as follows:

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Performance Obligations

Performance Obligations Satisfied Over Time

Performance Obligations Satisfied at a Point in Time

Pre-contract costs are generally not incurred by the Company

Contract Estimates

Variable Consideration

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Disaggregation of Revenue

The following table presents Omnitek’s revenues disaggregated by region and product type for the three months ended September 30, 2022 and September 30, 2021:

		For the three months ended September 30, 2022					For the three months ended September 30, 2021
		Consumer	Long-term			Consumer		Long-term
Segments		Products	Contract	Total		Products		Contract	Total
Domestic	$	74,491	-	74,491	$	84,491		-	84,491
International		170,850	-	170,850		227,418		-	227,418
	$	245,341	-	245,341	$	$ 311,909		-	311,909

Filters	$	121,660	-	121,660	$	189,559		-	189,559
Components		123,681	-	123,681		122,350		-	122,350
	$	245,341	-	245,341		$ 311,909		-	311,909

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2022 and September 30, 2021:

		For the nine months ended September 30, 2022				For the nine months ended September 30, 2021
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	281,184	-	281,184	$	318,360	-	318,360
International		447,446	-	447,446		439,969	-	439,969
	$	728,630	-	728,630	$	758,329	-	758,329

Filters	$	347,824	-	347,824	$	399,966	-	399,966
Components		380,806	-	380,806		349,893	-	349,893
Engineering Services		-	-	-		8,470	-	8,470
	$	728,630	-	728,630	$	758,329	-	758,329

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

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

9 Months Ended

Sep. 30, 2022

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, 2022		December 31, 2021
Location : Vista, CA
Raw materials	$	829,398	$	846,499
Finished goods		735,275		802,280
Allowance for obsolete inventory		(931,753)		(931,735)
Total	$	632,920	$	717,044

The Company has established an allowance for obsolete inventory. Expense for obsolete inventory was $0 and $51,165, for the periods ended September 30, 2022 and September 30, 2021, 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, 2022

Policies

Property and Equipment

Property and equipment at September 30, 2022 and December 31, 2021 consisted of the following:

	September 30,		December 31,
	2022		2021
Production equipment	$	68,456	$	68,456
Leasehold Improvements		4,689		10,627
Less: accumulated depreciation		(65,297)		(64,710)
Total	$	7,848	$	14,373

Depreciation expense for the periods ended September 30, 2022 and September 30, 2021 was $2,064 and $620, 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, 2022

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, 2022

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, 2022

Policies

Liquidity and Going Concern

NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

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

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

9 Months Ended

Sep. 30, 2022

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, 2022

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, 2022 and September 30, 2021:

		For the three months ended September 30, 2022					For the three months ended September 30, 2021
		Consumer	Long-term			Consumer		Long-term
Segments		Products	Contract	Total		Products		Contract	Total
Domestic	$	74,491	-	74,491	$	84,491		-	84,491
International		170,850	-	170,850		227,418		-	227,418
	$	245,341	-	245,341	$	$ 311,909		-	311,909

Filters	$	121,660	-	121,660	$	189,559		-	189,559
Components		123,681	-	123,681		122,350		-	122,350
	$	245,341	-	245,341		$ 311,909		-	311,909

The following table presents Omnitek’s revenues disaggregated by region and product type for the nine months ended September 30, 2022 and September 30, 2021:

		For the nine months ended September 30, 2022				For the nine months ended September 30, 2021
		Consumer	Long-term			Consumer	Long-term
Segments		Products	Contract	Total		Products	Contract	Total
Domestic	$	281,184	-	281,184	$	318,360	-	318,360
International		447,446	-	447,446		439,969	-	439,969
	$	728,630	-	728,630	$	758,329	-	758,329

Filters	$	347,824	-	347,824	$	399,966	-	399,966
Components		380,806	-	380,806		349,893	-	349,893
Engineering Services		-	-	-		8,470	-	8,470
	$	728,630	-	728,630	$	758,329	-	758,329

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, 2022

Tables/Schedules

Schedule Of Inventory Current

	September 30, 2022		December 31, 2021
Location : Vista, CA
Raw materials	$	829,398	$	846,499
Finished goods		735,275		802,280
Allowance for obsolete inventory		(931,753)		(931,735)
Total	$	632,920	$	717,044

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, 2022

Tables/Schedules

Property Plant And Equipment

	September 30,		December 31,
	2022		2021
Production equipment	$	68,456	$	68,456
Leasehold Improvements		4,689		10,627
Less: accumulated depreciation		(65,297)		(64,710)
Total	$	7,848	$	14,373

NOTE 4 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Tables)

NOTE 4 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Tables)

9 Months Ended

Sep. 30, 2022

Tables/Schedules

Long-Term Contract or Program Disclosure

	September 30,		December 31,
	2022		2021
Contract assets	$	-	$	13,221
Contract liabilities	$	-	$	(75,000)
Net amount of contract liabilities in excess of contract assets	$	-	$	(61,779)

NOTE 5 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Tables)

NOTE 5 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Tables)

9 Months Ended

Sep. 30, 2022

Tables/Schedules

Schedule of Maturities of Operating Lease Liabilities

As of September 30, 2022, maturities of operating lease liabilities were as follows:


Years ending December 31,
2022 (remaining)	$	33,489
2023		141,036
2024		148,074
2025		176,268
2026		88,134
Total lease payments		587,001
Less: imputed interest		(55,008)
Total lease liability	$	531,993
Less: current lease liability		(115,546)
Long-term lease liability	$	416,447

Weighted average discount rate:
Operating leases		4.94%

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Tables)

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Tables)

9 Months Ended

Sep. 30, 2022

Tables/Schedules

Schedule of Convertible Notes - Related Parties

As of September 30, 2022 and December 31, 2021 Convertible Notes – Related Party consisted of the following:

	September 30,			December 31,
	2022			2021
Convertible Note payable, related parties		$	35,680		$	43,916
Less current portion			(35,680)			(31,090)
Total		$	-		$	12,826

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Tables)

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Tables)

9 Months Ended

Sep. 30, 2022

Tables/Schedules

Schedule Of Notes Payable Related Party table

As of September 30, 2022 and December 31, 2021 Notes Payable – Related Party consisted of the following:

	September 30,			December 31,
	2022			2021
Note payable, related party		$	`15,000`		$	`15,000`
Total		$	`15,000`		$	`15,000`

NOTE 8 - DEBT: Schedule of Debt (Tables)

NOTE 8 - DEBT: Schedule of Debt (Tables)

As of September 30, 2022 and December 31, 2021 Debt consisted of the following:

	September 30,		December 31,
	2022		2021
Loan payable – SBA EIDL	$	198,674	$	198,674
Less current portion		-		-
Total	$	198,674	$	198,674

NOTE 9 - STOCK OPTIONS: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Tables)

NOTE 9 - STOCK OPTIONS: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Tables)

9 Months Ended

Sep. 30, 2022

Tables/Schedules

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

	September 30, 2022	September 30, 2021
Expected volatility	207%	201 %
Expected dividends	0%	0 %
Expected term	7 Years	7 Years
Risk-free interest rate	2.95%	1.20 %

NOTE 9 - STOCK OPTIONS: Share-Based Payment Arrangement, Option, Activity (Tables)

NOTE 9 - STOCK OPTIONS: Share-Based Payment Arrangement, Option, Activity (Tables)

9 Months Ended

Sep. 30, 2022

Tables/Schedules

Share-Based Payment Arrangement, Option, Activity

	September 30,			December 31,
	2022			2021
			Weighted-Average			Weighted-Average
	Shares		Exercise Price	Shares		Exercise Price
Outstanding at beginning of year	3,290,556	$	0.19	2,890,556	$	0.20
Granted	150,000		0.05	400,000		0.11
Exercised	-		-	-		-
Expired or cancelled	(75,000)		0.85	-		-
Outstanding at end of period	3,365,556		0.16	3,290,556		0.19
Exercisable	3,215,556	$	0.17	3,065,556	$	0.19

NOTE 9 - STOCK OPTIONS: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)

NOTE 9 - STOCK OPTIONS: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Tables)

9 Months Ended

Sep. 30, 2022

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, 2022 is presented below:

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

$0.01-0.99	3,365,556	2.46 years	3,215,556	0.17

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Revenue Recognition (Details)	3 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Transferred over Time
Concentration Risk, Percentage	0.00%	0.00%
Transferred at Point in Time
Concentration Risk, Percentage	100.00%	100.00%

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, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Geographic Distribution, Domestic
Products	$ 74,491	$ 84,491	$ 281,184	$ 318,360
Contract	0	0	0	0
Revenues	74,491	84,491	281,184	318,360
Geographic Distribution, Foreign
Products	170,850	227,418	447,446	439,969
Contract	0	0	0	0
Revenues	170,850	227,418	447,446	439,969
Filters
Products	121,660	189,559	347,824	399,966
Contract	0	0	0	0
Revenues	121,660	189,559	347,824	399,966
Components
Products	123,681	122,350	380,806	349,893
Contract	0	0	0	0
Revenues	123,681	122,350	380,806	349,893
Products	245,341	311,909	728,630	758,329
Contract	0	0	0	0
Revenues	$ 245,341	$ 311,909	728,630	758,329
Engineering Services
Products			0	8,470
Contract			0	0
Revenues			$ 0	$ 8,470

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
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+ 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, 2022	Dec. 31, 2021
Details
Raw materials	$ 829,398	$ 846,499
Finished goods	735,275	802,280
Allowance for obsolete inventory	(931,753)	(931,735)
Total	$ 632,920	$ 717,044

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: e. Inventory (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Details
Inventory Write-down	$ 0	$ 51,165

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, 2022	Dec. 31, 2021
Production Equipment
Property Plant And Equipment Gross	$ 68,456	$ 68,456
Land and Land Improvements
Property Plant And Equipment Gross	4,689	10,627
Property Plant And Equipment Gross	7,848	14,373
Less: accumulated depreciation	$ (65,297)	$ (64,710)

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

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Property and Equipment (Details) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Details
Depreciation	$ 2,064	$ 620

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, 2022	Sep. 30, 2021
Details
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	3,307,222	3,048,889

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, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Details
Accumulated deficit	$ 21,642,770						$ 21,642,770		$ 21,448,232
Total Current Assets	656,555						656,555		803,724
Cash	8,421						8,421		59,674
Total Current Liabilities	1,552,477						1,552,477		$ 1,516,537
Working Capital	(895,922)						(895,922)
Net loss	$ 58,648	$ 63,382	$ 72,508	$ 5,128	$ 89,181	$ 395	194,538	$ 94,704
Net Cash Used in Operating Activities							$ 41,572	$ 181,989

- Definition

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

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

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- Definition

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

+ References

+ Details

NOTE 3 - CUSTOMER DEPOSITS (Details)

NOTE 3 - CUSTOMER DEPOSITS (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Details
Customer deposits	$ 231,418	$ 170,870

NOTE 4 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Details)

NOTE 4 - CONTRACT ASSETS AND LIABILITIES: Long-Term Contract or Program Disclosure (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Details
Contract assets	$ 0	$ 13,221
Contract liabilities	0	(75,000)
Net amount of contract liabilities in excess of contract assets	$ 0	$ (61,779)

NOTE 5 - OPERATING LEASE (Details)

NOTE 5 - OPERATING LEASE (Details) - USD ($)	3 Months Ended		9 Months Ended
NOTE 5 - OPERATING LEASE (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Monthly Base Rent			$ 9,988
Monthly Operating Expense			1,175
Operating lease liability			(79,119)	$ (15,508)
Total Operating Expenses	$ 147,669	$ 161,715	449,830	494,418
COST OF GOODS SOLD	150,761	$ 165,286	456,672	$ 456,169
Operating Lease
Operating lease liability	26,412		93,390
Total Operating Expenses	12,633		37,899
COST OF GOODS SOLD	$ 24,657		$ 73,971

- Definition

The aggregate cost of goods produced and sold and services rendered during the reporting period.

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+ Details

NOTE 5 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Details)

NOTE 5 - OPERATING LEASE: Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Details
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 33,489
Lessee, Operating Lease, Liability, to be Paid, Year Two	141,036
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	587,001
Operating Lease, Imputed interest	(55,008)
Operating Lease, Liability	531,993
Operating lease liabilities - current	(115,546)	$ (106,149)
Operating lease liabilities - long-term	$ 416,447	$ 504,963
Operating Lease, Weighted Average Discount Rate, Percent	4.94%

NOTE 6 - RELATED PARTY TRANSACTIONS (Details)

NOTE 6 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Details
Accounts payable - related parties	$ 129,238	$ 124,472
Accrued management compensation	$ 638,042	$ 620,735

NOTE 7 - NOTES PAYABLE - RELATED PARTY (Details)

NOTE 7 - NOTES PAYABLE - RELATED PARTY (Details) - USD ($)		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
Convertible Note payable, related parties	$ 35,680	$ 35,680	$ 43,916
Debt Instrument, Interest Rate During Period		5.00%
Debt Conversion, Original Debt, Amount		$ 15,000
Chief Executive Officer
Convertible Note payable, related parties	$ 30,000	30,000
Debt Instrument, Interest Rate During Period	8.00%
Board Member
Convertible Note payable, related parties	$ 20,000	$ 20,000
Debt Instrument, Interest Rate During Period	8.00%

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Details)

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule of Convertible Notes - Related Parties (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Details
Convertible Note payable, related parties	$ 35,680	$ 43,916
Convertible notes payable - related party	(35,680)	(31,090)
Convertible notes payable - related party, net of current portion	$ 0	$ 12,826

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Details)

NOTE 7 - NOTES PAYABLE - RELATED PARTY: Schedule Of Notes Payable Related Party table (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Details
Notes payable - related parties, current portion	$ 15,000	$ 15,000
Notes Payable, Related Parties	$ 15,000	$ 15,000

NOTE 8 - DEBT (Details)

NOTE 8 - DEBT (Details) - SBA EIDL Loan	29 Months Ended
NOTE 8 - DEBT (Details) - SBA EIDL Loan	Sep. 30, 2022 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 8 - DEBT: Schedule of Debt (Details)

NOTE 8 - DEBT: Schedule of Debt (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
SBA EIDL Loan
Loans Payable	$ 198,674	$ 198,674
Loans Payable, Current	0	0
Loans Payable, Noncurrent	$ 198,674	$ 198,674

NOTE 9 - STOCK OPTIONS (Details)

NOTE 9 - STOCK OPTIONS (Details) - USD ($)	9 Months Ended
NOTE 9 - STOCK OPTIONS (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	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	400,000
Stock or Unit Option Plan Expense	$ 15,722	$ 16,493
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 14,973
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	3,365,556		3,290,556	2,890,556
Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	150,000	400,000
Employee Stock Option \| 2011 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized						1,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	0
Employee Stock Option \| 2015 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized	2,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	1,915,556
Employee Stock Option \| 2017 Long Term Incentive Plan
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized					5,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	1,450,000

NOTE 9 - STOCK OPTIONS: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Details)

NOTE 9 - STOCK OPTIONS: Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Details)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Details
Expected volatility	207.00%	201.00%
Expected dividends	0.00%	0.00%
Expected term	7 years	7 years
Risk-free interest rate	2.95%	1.20%

NOTE 9 - STOCK OPTIONS: Share-Based Payment Arrangement, Option, Activity (Details)

NOTE 9 - STOCK OPTIONS: Share-Based Payment Arrangement, Option, Activity (Details) - $ / shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Details
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	3,365,556		3,290,556	2,890,556
Outstanding, Weighted Average Exercise Price	$ 0.16		$ 0.19	$ 0.20
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	150,000	400,000
Granted, Weighted Average Exercise Price	$ 0.05	$ 0.11
Exercised	0	0
Exercised, Weighted Average Exercise Price	$ 0	$ 0
Expired or cancelled	(75,000)	0
Expired or cancelled, Weighted Average Exercise Price	$ 0.85	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	3,365,556
Exercisable	3,215,556	3,065,556
Exercisable, Weighted Average Exercise Price	$ 0.17	$ 0.19

NOTE 9 - STOCK OPTIONS: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)

NOTE 9 - STOCK OPTIONS: Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number \| shares	3,365,556
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term	2 years 5 months 16 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number \| shares	3,215,556
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price	$ 0.17
Minimum
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	0.01
Maximum
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit	$ 0.99