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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2019	Mar. 31, 2020	Jun. 30, 2019
Document Information [Line Items]
Entity Registrant Name	CORETEC GROUP INC.
Entity Central Index Key	0001375195
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		202,650,642
Entity Public Float			$ 2,295,808
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash	$ 58,149	$ 4,001
Prepaid expenses	88,821	37,237
Total current assets	146,970	41,238
Property and equipment, net	126	882
Other assets:
Patents, net	1,139,255	1,219,484
Goodwill	166,000	166,000
Deposits-other	3,575	2,315
Total other assets	1,308,830	1,387,799
Total Assets	1,455,926	1,429,919
Current liabilities:
Notes payable - related party		1,702,300
Notes and debentures payable	39,138	94,764
Accounts payable and accrued expenses	615,815	597,843
Accrued interest payable - related party		468,260
Accrued interest payable		26,051
Total current liabilities	654,953	2,889,218
Long term debt:
Notes payable - related party, net of discounts	120,508
Total Liabilities	775,461	2,889,218
Stockholders' equity (deficiency):
Preferred stock, Series A convertible, $0.0002 par value, 500,000 shares authorized; 345,000 shares issued and outstanding at December 31, 2019 and 2018	69	69
Common stock $0.0002 par value, 1,500,000,000 shares authorized;193,521,506 and 68,474,520 shares issued and outstanding at December 31, 2019 and December 31, 2018, respectively	38,704	13,695
Additional paid-in capital	6,135,885	2,166,745
Accumulated deficit	(5,494,193)	(3,639,808)
Total Stockholders' Equity (Deficiency)	680,465	(1,459,299)
Total Liabilities and Stockholders' Equity (Deficiency)	$ 1,455,926	$ 1,429,919

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, par value (in dollars per share)	$ 0.0002	$ 0.0002
Preferred stock, shares authorized (in shares)	500,000	500,000
Preferred stock, shares issued (in shares)	345,000	345,000
Preferred stock, shares outstanding (in shares)	345,000	345,000
Common stock, par value (in dollars per share)	$ 0.0002	$ 0.0002
Common stock, shares authorized (in shares)	1,500,000,000	1,500,000,000
Common stock, shares issued (in shares)	193,521,506	68,474,520
Common stock, shares outstanding (in shares)	193,521,506	68,474,520

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Income:
Revenue
Expenses:
Research and development	80,229	85,066
General and administrative	1,486,849	751,251
Interest	287,307	394,943
Total expenses	1,854,385	1,231,260
Gain on settlement of accounts payable		184,789
Net loss	$ (1,854,385)	$ (1,046,471)
Loss per share:
Basic and diluted (in dollars per share)	$ (0.026)	$ (0.015)
Weighted average shares outstanding, basic and diluted (in shares)	70,919,722	67,909,853

Consolidated Statements of Changes in Stockholders' Equity (Deficiency) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2017	345,000		66,785,428
Balance at Dec. 31, 2017	$ 69		$ 13,357	$ 2,020,642	$ (2,593,337)	$ (559,269)
Warrants exercised				49,106		49,106
Debt converted to common stock (in shares)			641,253
Debt converted to common stock			$ 128	322		450
Common stock issued for accounts payable (in shares)			552,924
Common stock issued for accounts payable			$ 111	71,768		71,879
Common stock issued for services (in shares)			494,915
Common stock issued for services			$ 99	24,907		25,006
Net loss					(1,046,471)	(1,046,471)
Common stock issued for accounts payable			$ 111	71,768		71,879
Balance (in shares) at Dec. 31, 2018	345,000		68,474,520
Balance at Dec. 31, 2018	$ 69		$ 13,695	2,166,745	(3,639,808)	(1,459,299)
Debt converted to common stock (in shares)		166,667	91,788,776
Debt converted to common stock			$ 18,358	1,999,077		2,017,435
Common stock issued for accounts payable			$ 94	18,960		19,054
Common stock issued for services (in shares)			1,243,693
Common stock issued for services			$ 249	39,557		39,806
Net loss					(1,854,385)	(1,854,385)
Common stock issued for accounts payable (in shares)			472,486
Common stock issued for accounts payable			$ 94	18,960		19,054
Common stock issued for interest and accrued interest (in shares)			31,542,031
Common stock issued for interest and accrued interest			$ 6,308	687,616		693,924
Beneficial conversion feature of notes payable				281,837		281,837
Warrants issued				60,593		60,593
Options issued for compensation and services				881,500		881,500
Balance (in shares) at Dec. 31, 2019	345,000		193,521,506
Balance at Dec. 31, 2019	$ 69		$ 38,704	$ 6,135,885	$ (5,494,193)	$ 680,465

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Cash Flows from Operating Activities
Net loss	$ (1,854,385)	$ (1,046,471)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	756	756
Amortization - intangible assets	80,229	80,230
Amortization - debt discount	55,839	180,444
Common stock issued for services	39,806	25,006
Common stock issued for interest	225,664
Options issued for services	765,631
Gain on settlement of accounts payable		(184,789)
Change in:
Prepaid expenses and other assets	(52,844)	(1,879)
Accounts payable and accrued liabilities	126,845	311,542
Net cash used in operating activities	(612,459)	(635,161)
Cash Flows from Financing Activities
Payments on notes, debentures and insurance premium financing	(117,129)	(39,088)
Proceeds from debt and warrants issued	806,503	183,854
Payment of debt issue costs	(22,767)
Proceeds from options and common stock issued		23,766
Net cash provided by financing activities	666,607	168,532
Net change in cash	54,148	(466,629)
Cash, beginning of period	4,001	470,630
Cash, end of period	58,149	4,001
Supplement Disclosure of Cash flow Information
Cash paid during the year for interest	50,237	1,967
Non-Cash Investing and Financing Activities
Options issued for accounts payable	115,869
Common stock issued for liabilities	487,315	71,879
Debt Converted to Common Stock [Member]
Non-Cash Investing and Financing Activities
Debt Conversion, Original Debt, Amount	$ 2,017,434	$ 25,790

Note 1 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements

Significant Accounting Policies [Text Block]

Note

– Summary of Significant Accounting Policies

Nature of Business

The Coretec Group Inc. (the “Group”) (formerly

3DIcon

Corporation) (

“3DIcon”

) was incorporated on

August 11, 1995,

under the laws of the State of Oklahoma as First Keating Corporation. The articles of incorporation were amended

August 1, 2003

to change the name to

3DIcon

Corporation. During

2001,

First Keating Corporation began to focus on the development of

360

-degree holographic technology. From

January 1, 2001,

3DIcon’s

primary activity has been the raising of capital in order to pursue its goal of becoming a significant participant in the development, commercialization and marketing of next generation

display technologies.

Coretec Industries, LLC (“Coretec”), a wholly owned subsidiary of the Group (collectively the “Company”), was organized on

June 2, 2015

in the state of North Dakota. Coretec is currently developing, testing, and providing new and/or improved technologies, products, and service solutions for energy-related industries including, but

not

limited to oil/gas, renewable energy, and distributed energy industries. Many of these technologies and products also have application for medical, electronic, photonic, display, and lighting markets among others. Early adoption of these technologies and products is anticipated in markets for energy storage (Li-ion batteries), renewable energy (BIPV), and electronics (Asset Monitoring).

Reverse Acquisition

May 31, 2016,

the Group entered into a Share Exchange Agreement (the “Share Exchange Agreement”) with Coretec and

four

Coretec members (the “Members”), which Members held all outstanding membership interests in Coretec. On

September 30, 2016 (

the “Closing Date”), the Group closed the transaction contemplated by the Share Exchange Agreement. Pursuant to the Share Exchange Agreement, the Members agreed to sell all their membership interests in Coretec to the Group in exchange for the Group’s issuance of an aggregate

4,760,872

shares of the Group’s Series B Convertible Preferred Stock to the Members (the “Exchange”). Coretec became a wholly owned subsidiary of the Group and the former Members beneficially owned approximately

65%

of the Group’s common stock on a fully diluted basis on the Closing Date. Upon the closing of the Share Exchange Agreement,

two

of the Group’s Directors resigned and

three

new Directors associated with Coretec were nominated and elected, giving control of the board of directors to former Coretec Members. The

65%

holders of the Group common stock were unable to sell that stock for a period of

one

year under the terms of a lock-up agreement reached between the parties. Victor Keen, the largest shareholder of the Group prior to the reverse acquisition, was also a participant in the lock-up agreement.

Basis of Presentation

Under accounting principles generally accepted in the United States of America (“U.S. GAAP”), the acquisition is treated as a “reverse acquisition” under the purchase method of accounting. The consolidated statements of operations herein reflect the historical results of Coretec prior to the completion of the reverse acquisition since it was determined to be the accounting acquirer, and do

not

include the historical results of operations for

3DIcon

prior to the completion of the acquisition.

3DIcon’s

assets and liabilities were consolidated with the assets and liabilities of Coretec as of the

September 30, 2016

consummation of the acquisition.

Principles of Consolidation

The consolidated balance sheets as of

December 31, 2019

and

2018

and the consolidated statements of operations and cash flows for the years ended

December 31, 2019

and

2018

include the accounts of the Group and its wholly owned subsidiary, Coretec. Intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and the disclosure of contingent assets and liabilities. Actual results could differ from the estimates and assumptions used.

Property and Equipment

Property and equipment are recorded at cost. Depreciation is recorded over the estimated useful lives using the straight-line method. Maintenance and repairs are expensed as incurred; major improvements and betterments are capitalized.

Estimated useful lives of property and equipment are as follows for the major classes of assets:

Asset Description		Estimated Lives (years)
Furniture and fixtures			7

Intangible Assets

Intangible assets consist primarily of acquired patents. The Company acquired

$1,400,000

of intangible assets in conjunction with the reverse acquisition discussed in Note

Intangible assets with finite lives are amortized on a straight-line basis over their useful lives.

Goodwill

Goodwill was acquired with the reverse acquisition discussed in Note

The Company evaluates the carrying value of goodwill on an annual basis and between annual evaluations if events occur or circumstances change that would more likely than

not

reduce the fair value of goodwill below its carrying amount. When assessing whether goodwill is impaired, management considers

first

a qualitative approach to evaluate whether it is more likely than

not

the fair value of the goodwill is below its carrying amount; if so, management considers a quantitative approach by analyzing changes in performance and market-based metrics as compared to those used at the time of the initial acquisition. For the periods presented,

impairment charges were recognized.

Long-Lived Assets

Long-lived assets, such as property and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset

may

not

be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company

first

compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is

not

recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and

third

-party independent appraisals, as considered necessary.

Fair Value of Financial Instruments

The following methods and assumptions were used to estimate the fair value of each class of financial instrument held by the Company:

Current assets and current liabilities

- The carrying value approximates fair value due to the short maturity of these items.

Notes payable

- The fair value of the Company's notes payable has been estimated by the Company based upon the liability's characteristics, including interest rates, imbedded instruments and conversion discounts. The carrying value approximates fair value after taking into consideration the liability’s characteristics.

Basic and Diluted Loss Per Common Share

Basic loss per common share is computed by dividing net loss by the weighted average number of vested common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other instruments to issue common stock were exercised or converted into common stock. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive:

	December 31,
	2019		201 8
Options		21,716,557		216,557
Warrants		570,000		1,061
Series A convertible preferred stock		115,000		115,000
Convertible debt		13,11,457		289,804,783
Total potentially dilutive shares		35,523,014		290,137,401

Research and Development

Research and development costs are expensed as incurred. Research and development costs amounted to approximately

$80,000

and

$85,000

for the years ended

December 31, 2019

and

2018,

respectively.

Income Taxes

The Company accounts for income taxes under an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements or tax returns. In estimating future tax consequences, the Company generally considers all expected future events other than enactments of changes in tax laws or rates. The effect on deferred tax assets and liabilities of a change in tax rates will be recognized as income or expense in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized.

The Company’s tax benefits are fully offset by a valuation allowance due to the uncertainty that the deferred tax assets would be realized. Management considers the likelihood of changes by taxing authorities in its filed income tax returns and recognizes a liability for or discloses potential changes that management believes are more likely than

not

to occur upon examination by tax authorities. Management has

not

identified any uncertain tax positions in filed income tax returns that require recognition or disclosure in the accompanying consolidated financial statements.

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that

may

materially impact its consolidated financial statements. The Company does

not

believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

The following is a summary of recent accounting pronouncements that are relevant to the Company:

The FASB has issued ASU

2014

12,

Compensation - Stock Compensation

(ASC Topic

718

): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period.

This ASU requires that a performance target that affects vesting, and that could be achieved after the requisite service period, be treated as a performance condition. As such, the performance target should

not

be reflected in estimating the grant date fair value of the award. This update further clarifies that compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after

December 15, 2015.

The adoption of this standard did

not

have a material impact on the Company's consolidated financial position and results of operations.

February 2016,

the FASB issued accounting standards update (ASU)

No.

2016

02,

Leases (Topic

842

)

intended to increase transparency and comparability among companies by requiring most leases to be included on the balance sheet and by expanding disclosure requirements. This is effective for public business entities for fiscal years beginning after

December 15, 2018,

including interim periods within those fiscal years. On

January 1, 2019,

the Company adopted topic

842

using the optional transition method of adoption, under which the new standard was applied to the current period rather than restating the prior periods presented. The Company made the policy elections to

not

recognize lease assets and lease liabilities with an initial term of

months or less. The Company's only

two

leases were short-term leases, consequently, adoption had

impact on the consolidated financial statements.

The FASB has issued

ASU2014

09,

Revenue from Contracts with Customers.

The ASU supersedes the revenue recognition requirements in FASB ASC

605

- Revenue Recognition and most industry-specific guidance throughout the Codification. The standard requires that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. On

July 9, 2015,

the FASB deferred the effective date of ASU

No.

2014

from annual periods beginning after

December 15, 2016

to annual periods beginning after

December 15, 2017.

The adoption of this standard did

not

have a material impact on the Company’s consolidated financial position and results of operations because the Company currently has

revenue.

January 2017,

the FASB issued ASU

2017

04,

Intangibles – Goodwill and Other (Topic

350

): Simplifying the Test for Goodwill Impairment

. This ASU simplifies the subsequent measurement of goodwill by eliminating Step

from the goodwill test. Under Step

an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, an entity should measure goodwill impairment and test by comparing the fair value of a reporting unity with its carrying amount. The amendments in this ASU are effective beginning after

December 15, 2019,

however early adoption is permitted beginning

January 1, 2017

and should be applied on a prospective basis. The Company does

not

anticipate that the adoption of this standard will have a material impact on its consolidated financial position and results of operations.

June

2018,

the FASB issued ASU

2018

07,

Improvements to Nonemployee Share-Based Payment Accounting

, which eliminates the separate accounting model for nonemployee share-based payment awards and generally requires companies to account for share-based payment transactions with nonemployees in the same way as share-based payment transactions with employees. The accounting remains different for attribution, which represents how the equity-based payment cost is recognized over the vesting period, and a contractual term election for valuing nonemployee equity share options. The standard is effective for interim and annual periods beginning after

December

15,

2018.

We adopted ASU

2018

January

2019

and the adoption of this standard did

not

have a material impact on our condensed consolidated financial statements.

July 2019,

FASB issued ASU

2019

07,

Codification Updates to SEC Sections. ASU

2019

clarifies the disclosure and presentation requirements of a variety of codification topics by more closely aligning them with the SEC disclosure rules and regulations, eliminating redundancies and simplifying application of the codification. ASU

2019

is effective upon issuance and it did

not

have a material impact to the Company's consolidated financial statements or related disclosures.

Uncertainties

The Company has realized a cumulative net loss of

$5,443,294

for the period from inception (

June 2, 2015)

December 31, 2019,

negative working capital of

$507,983,

and

revenues. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a year following the issuance of these consolidated financial statements. The Company has insufficient revenue and capital commitments to fund the development of its planned products and to pay operating expenses.

The ability of the Company to continue as a going concern depends on the successful completion of the Company's capital raising efforts to fund the development of its planned products. The Company has raised capital through debt and equity financings. There is

assurance that these funds will be sufficient to enable the Company to fully complete its development activities or attain profitable operations. If the Company is unable to obtain additional financing on a timely basis or, notwithstanding any request the Company

may

make, the Company’s debt holders do

not

agree to convert their notes into equity or extend the maturity dates of their notes, the Company

may

have to curtail its development, marketing and promotional activities, which would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately the Company could be forced to discontinue its operations and liquidate.

December 2019,

a novel strain of coronavirus surfaced in Wuhan, China, and has spread around the world, with resulting business and social disruption. The coronavirus was declared a Public Health Emergency of International Concern by the World Health Organization on

January 30, 2020. 

The operations and business results of the Company could be materially adversely affected.  The extent to which the coronavirus

may

impact business activity or investment results will depend on future developments, which are highly uncertain and cannot be predicted, including new information which

may

emerge concerning the severity of the coronavirus and the actions required to contain the coronavirus or treat its impact, among others.

The accompanying consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates the continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the consolidated financial statements do

not

necessarily purport to represent realizable or settlement values. The consolidated financial statements do

not

include any adjustments that might result from the outcome of this uncertainty.

Note 2 - Property and Equipment

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

Note

– Property and Equipment

Property and equipment consist of the following:

	December 31,			December 31,
	201 9			201 8
Furniture and fixtures	$	13,286		$	13,286
Less: Accumulated depreciation		(13,160	)		(12,404	)
Totals	$	126		$	882

Depreciation expense amounted to

$756

for each of the years ended

December 31, 2019

and

2018.

Note 3 - Patents

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements

Intangible Assets Disclosure [Text Block]

Note

– Patents

The following table sets forth patents:

	December 31, 2019							December 31, 201 8
	Gross							Gross							Useful
	Carrying		Accumulated			Net Book		Carrying		Accumulated			Net Book		Life
	Amount		Amortization			Value		Amount		Amortization			Value		In Years

Patents	$	1,400,000	$	(260,745	)	$	1,139,255	$	1,400,000	$	(180,515	)	$	1,219,484		17.45

The patents were acquired with the

September 30, 2016

reverse acquisition. Amortization expense for the next

five

fiscal years and thereafter is expected to be approximately

$80,000

annually through the year ended

December 31, 2034.

Note 4 - Debentures and Notes Payable

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements

Debt Disclosure [Text Block]

Note

– Debentures and Notes Payable

Debentures and notes payable consists of the following:

	December 31,			December 31,
	2019			201 8
Notes and debentures payable:
6.30% Insurance premium finance agreement due July 2020	$	39,138		$	-
6.05% Insurance premium finance agreement due July 2019		-			31,089
4.75% Convertible debenture due September 2019		-			63,675
Total notes and debentures payable	$	39,138		$	94,764

Notes payable - related party:
10% Promissory note due January 2024	$	475,000		$	-
Less:
Beneficial conversion feature		(273,422	)		-
Warrants issued		(59,108	)		-
Debt issue costs		(21,962	)		-
Net		120,508
14% Term loan due December 2019		-			374,993
14% Term loan due December 2019		-			621,500
14% Term loan due December 2019		-			400,941
7% Convertible promissory note due December 2019, net		-			228,627
7% Convertible promissory note due December 2019, net		-			76,239
Total notes payable - related party		120,508			1,702,300
Less current maturities		-			(1,702,300	)
Long-term debt	$	120,508		$	-

6.3

% Insurance premium finance

agreement

due

July 2020

The Company entered into an insurance financing agreement in

September 2019

totaling

$61,503.

The agreement was due in

eleven

installments of

$5,591

through

July 2020.

The Company made installment payments of

$22,365

during the year ended

December 31, 2019.

6.05%

Insurance premium finance agreement due

July 2019

The Company entered into an insurance financing agreement in

2018

totaling

$48,855

due

July 2019

and made payments of

$31,089

during the year ended

December 31, 2019.

4.75%

Convertible debenture due

September

2019

November 3, 2006,

the Company issued to Golden State a

4.75%

convertible debenture in a principal amount of

$100,000,

due

December 31, 2014,

subsequently extended to

December 31, 2018

and most recently extended to

September 30, 2019

and warrants to buy

post-split equivalent shares of common stock at a post-split exercise price of

$114,450

per share. On

January 8, 2018,

Golden State converted

$225

of the

4.75%

convertible debenture into

244,618

shares of common stock at

$0.0009

per share and exercised

0.2143

warrants at

$114,450

per share for

$24,525.

May 24, 2018,

Golden State converted

$225

of the

4.75%

convertible debenture into

396,635

shares of common stock at

$0.0006

per share and exercised

0.2143

warrants at

$114,450

per share and advanced

$23,766

cash for the exercise. On

October

15,2019,

the Company paid the balance due on the debenture of

$63,675

along with the accrued interest due of

$26,065.

Conversion of related party loans and convertible debentures to common stock

December 27, 2019,

the Company issued

123,330,807

shares of Common Stock of the Company upon the conversion of debt held by certain Legacy Holders, which consists substantially of the Company’s Co-Chairmen, Victor Keen and Simon Calton. The total outstanding Legacy Debt converted was

$2,711,359,

which consisted of

$2,017,435

in outstanding principal and

$693,924

in accrued interest. The Legacy Debt was converted at conversion prices of

$0.022

per share.

10%

Promissory note due

January 2024,

net

October 4, 2019,

the Company entered into a Credit Agreement and related Promissory Note with DAF the Lender. DAF is managed by Carlton James, Ltd, a UK based company of which Simon Calton is the Chief Executive Officer. Mr Calton is Co-Chairman of Coretec. The

10%

Promissory Note, in a principal amount of

$2,500,000,

is due

January 15, 2024

and has attached warrants to subscribe for and purchase

3,000,000

shares of common stock at an exercise price of

$0.052

per share. Under the terms of the Credit Agreement, DAF will fund the Promissory Note in

sixteen

(

) tranches in amounts of

$125,000

and

$175,000

per month beginning in

October 2019.

Interest is accrued monthly and paid in advance for the

first

months and thereafter principal and interest payments shall be paid monthly in equal amounts, amortized over a

-month period.

Under the terms of the Promissory Note, DAF has the right to elect to convert all or part of the Promissory Notes at a price equal to

seventy

percent (

70%

) of the average closing price of the Company’s common stock as reported on the over-the-counter quotation system on the OTC Markets during the

fifteen

(

) calendar days prior to the loan closing date of

October 4, 2019,

which calculates to

$0.0329

per share.

The embedded conversion option was deemed to be a beneficial conversion feature because the active conversion price was less than the commitment date market price of the common stock. Given the terms and related-party nature of the agreement, the commitment date was determined to be the date the funds are advanced to the Company and is limited to the funding value less other debt discounts (see below). A debt discount of

$281,837

was recorded, with a corresponding credit to additional paid-in capital for the beneficial conversion feature. The debt discount will be amortized over the life of the debt and

$8,415

was amortized during the year ended

December 31, 2019.

Under the terms of the DAF Credit Agreement, warrants to subscribe for and purchase

3,000,000

shares of common stock at an exercise price of

$0.052

per share were issued to DAF. The warrants will be issued in amounts of

150,000

and

210,000

per month as the advance is received during the funding period. As of

December 31, 2019,

570,000

warrants have been granted under the terms of the DAF Credit Agreement. The estimated value of the warrants granted monthly, with each advance, is calculated using the Black-Scholes option pricing model. The resulting estimated value of the warrant is used to proportionally allocate the fair value of the debt advance and the fair value of the warrants. The allocated cost of the warrants amounted to

$60,593

during the year ended

December 31, 2019

and is being amortized over the life of the debt and

$1,485

was amortized during the year ended

December 31, 2019.

Additionally, under the terms of the Credit Agreement, the Company agreed to pay a commitment fee of

of each advance and reimburse DAF for certain expenses in connection with the preparation, interpretation, performance and enforcement of the Credit Agreement. Those costs amounted to

$22,767

during the year ended

December 31, 2019

and are being amortized over the life of the debt and

$805

was amortized during the year ended

December 31, 2019.

14%

Term loan due

December 2019,

related party

April 18, 2016,

the Company entered into an unsecured loan agreement whereby Carlton James Ltd ("CJL”), a company owned by Mr. Simon Calton, a director of the Company, agreed to provide the Company a loan facility of up to

$100,000.

Under the terms of the agreement, the Company accrued interest on the outstanding unpaid balance at the rate of

1.167%

per month. The interest was due quarterly, and the principal was due

September 30, 2019

and subsequently extended to

December 31, 2019.

CJL had advanced

$374,993

(

$274,993

in excess of the facility) on the loan as of

September 30, 2019.

During

2017,

CJL agreed that the excess amount funded and any future funding under the loan would be done on the same terms and conditions as the original note. The loan and accrued interest were a part of the Legacy Debt and effective

November 30, 2019,

the loan and accrued interest were retired

December 27, 2019.

14%

Term loan due

December 2019,

related party

February 24, 2016,

the Company entered into an unsecured loan agreement whereby Victor Keen, Co-Chairman of the Company (“Keen”) agreed to provide the Company a loan facility of up to

$300,000.

Under the terms of the agreement, the Company accrued interest on the outstanding unpaid balance at the rate of

1.167%

per month. The interest was due quarterly, and the principal was due

September 30, 2019

and subsequently extended to

December 31, 2019.

Keen had advanced

$756,500

(

$456,500

in excess of the facility) on the loan through

November 30, 2019.

During

2017,

Keen agreed that the excess amount funded and any future funding under the loan will be done on the same terms and conditions as the original note. The loan and accrued interest were a part of the Legacy Debt and effective

November 30, 2019,

the loan and accrued interest were retired on

December 27, 2019.

14%

Term loan due

December 2019,

related party

June 1, 2015,

Coretec obtained a

$500,000

revolving note agreement with CJL. Coretec accrued the interest on the outstanding balance at the rate of

1.167%

per month. CJL had advanced

$535,941

on the loan (

$35,941

in excess of the facility) through

November 30, 2019.

During

2019,

CJL agreed that the excess amount funded and any future funding under the loan would be done on the same terms and conditions as the original note. Outstanding borrowings were secured by substantially all assets of the Company. The note was due on

September 30, 2019

and subsequently extended to

December 31, 2019.

The loan and accrued interest were a part of the Legacy Debt and effective

November 30, 2019,

the note and accrued interest were retired on

December 27, 2019.

Convertible promissory note due

December 2019,

related party

March 30, 2017,

the Company issued to Mr. Victor Keen, Co-Chairman of the Board of Directors, a

convertible promissory note in a principal amount of

$250,000,

due

March 1, 2019,

subsequently extended to

December 31, 2019.

The promissory note automatically converted into

eight

percent (

) of the fully diluted outstanding shares of common stock of the Company. The embedded conversion option was deemed to be a beneficial conversion feature because the active conversion price was less than the commitment date market price of the common stock. The dollar amount of the beneficial conversion feature was limited to the carrying value of the promissory note, so a

$250,000

debt discount was recorded, with a corresponding credit to additional paid-in capital for the beneficial conversion feature. The debt discount was amortized over the original life of the debt and

$21,373

and

$130,440

was amortized during the year ended

December 31, 2019

and

2018

respectively. The note and accrued interest were a part of the Legacy Debt retired on

December 27, 2019.

Convertible promissory note due

December 2019,

related party

June 21, 2017,

the Company issued to Mr. Victor Keen, Co-Chairman of the Board of Directors, a

convertible promissory note in a principal amount of

$100,000,

due

June 21, 2019

and subsequently extended to

December 31, 2019.

The promissory note automatically converted into

four

percent (

) of the fully diluted outstanding shares of common stock of the Company. The embedded conversion option was deemed to be a beneficial conversion feature because the active conversion price was less than the commitment date market price of the common stock. The dollar amount of the beneficial conversion feature is limited to the carrying value of the promissory note, so a

$100,000

debt discount was recorded, with a corresponding credit to additional paid-in capital for the beneficial conversion feature. The debt discount was amortized over the original life of the debt and

$23,761and

$50,004

was amortized during the years ended

December 31, 2019

and

2018

respectively. The note and accrued interest were a part of the Legacy Debt retired

December 27, 2019.

Note 5 - Commitments	12 Months Ended
Note 5 - Commitments	Dec. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 5 – Commitments Consulting Agreements On November 13, 2017, the Company hired Ramez Elgammal as Vice President of Technology. Mr. Elgammal will lead new business development and sales initiatives for the Company’s proprietary liquid silicon precursor, CHS. The one -year consulting agreement was effective as of November 15, 2017 and continued in full force and effect through November 14, 2018 whereupon the agreement was renewed on a month to month term. Under the terms of the agreement. Mr. Elgammal is compensated at the rate of $125 per hour. The Company paid Mr. Elgammal a fee of $22,188 and $58,063 for the years ended December 31, 2019 and 2018 respectively. The Company entered into a one -year independent consulting agreement with Concordia Financial Group (“Concordia”) effective August 1, 2016, and month-to-month thereafter. Under the terms of the agreement, Concordia will provide business strategy services by assisting the Company by reviewing and evaluating the Company's plans, personnel, board composition, technology, development of business models, building financial models for projections, developing materials to describe the Company, developing capital sources and assisting and advising the Company in its financial negotiations with capital sources. Concordia also advises with respect to effective registration of offerings of Company securities, the management team, the Company's development of near and long-term budgets, marketing strategies and plans, and assists in presentations related to the above services. Concordia is paid an hourly fee of $185. The Company recognized expense of $68,247 and $54,483 during the years ended December 31, 2019 and 2018, respectively. North Dakota State University Sponsored Research Agreement The Company entered into a Sponsored Research Agreement (“SRA”) dated August 14, 2015 with North Dakota State University Research Foundation (“NDSU/RF”). With the proposed research for this project, NDSU/RF planned to make prototypical compounds and materials from CHS and CHS derivatives with the potential; 1 ) to act as efficient photoactive materials for solar cells, 2 ) to serve in electro active devices for optimization of current and voltage performance, 3 ) to perform at high levels of efficiency as silicon anodes in lightweight batteries (silicon has more than 11 times the capacity of carbon in the ubiquitous carbon based batteries), and, 4 ) to be incorporated into specialty inks for printed electronics applications. The research was conducted August 14, 2015 through August 31, 2016. The Company agreed to reimburse NDSU/RF for all costs incurred in performing the research up to a maximum amount of $70,000. On June 7, 2016 the Company and NDSU/RF mutually agreed to amend the SRA. Under the terms of the amendment the term was extended to June 30, 2017 and the consideration was increased by $120,000 to a maximum amount of $190,000. As of December 31, 2019, the remaining balance of the SRA to be paid under the terms of the agreement is $93,578. As of December 31, 2019, and pursuant to the SRA, Coretec was in arrears on the payment of that obligation. Accordingly, as of December 31, 2019, Coretec would be considered in default under the SRA because of the unpaid obligations, which could allow NDSU/RF to exercise various options under the SRA, including an option to terminate the SRA if we do not cure the default within 10 business days after receiving written notice by NDSU/RF. Due to Coretec’s belief that certain obligations of NDSU/RF were unsatisfied, Coretec has actively communicated with NDSU/RF in order to determine what obligations are owed and what actions all parties are required to take, and will agree to take, in furtherance of the SRA. In connection with such objective, Coretec has sent NDSU/RF a detailed communication setting forth, among other things, the basis for its belief that (i) the payment obligation was not due to NDSU/RF; and (ii) NDSU/RF does not have the right to enforce a default. As of the date of this report, there have been no legal proceedings initiated in connection with the SRA. However, no assurances can be made that the active communications between the parties will result in a resolution or that legal proceedings will not be initiated in the future.

Note 6 - Common Stock, Preferred Stock, Warrants and Options

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements

Stockholders' Equity Note Disclosure [Text Block]

Note

–

Common Stock,

Preferred Stock, Warrants and Options

Common Stock

December 27, 2019,

the Company issued

123,330,807

shares of Common Stock of the Company upon the conversion of debt held by certain Legacy Holders. (see Note

)

Series A Convertible Preferred Stock

The terms of the Series A Convertible Preferred Stock, Warrants and Options are as follows:

A total of

500,000

shares of Series A Convertible Preferred Stock (the “Series A Preferred Stock”) have been authorized for issuance under the Certificate of Designation of Preferences, Rights and Limitation of Series A Convertible Preferred Stock of the Company (the “Certificate of Designation”), which Certificate of Designation was filed with the Secretary of State of the State of Oklahoma on

December 11, 2013.

The shares of Series A Preferred Stock have a par value of

$0.0002

per share and a stated value of

$1.00

per share (the “Stated Value”) and shall receive a dividend of

of their Stated Value per annum payable or upon conversion or redemption of Series A Preferred at the option of the Corporation. We have

not

paid any cash or stock dividends to the holders of our Series A Preferred. As of

December 31, 2019,

dividends in arrears totaled approximately

$128,000.

Under the Certificate of Designation, the holders of the Series A Preferred Stock have the following rights, preferences and privileges:

The Series A Preferred Stock

may,

at the option of the Investor, be converted at any time after the

first

anniversary of the issuance of the Series A Preferred Stock or from time to time thereafter into

166,667

post-split shares of Common Stock that such investor is entitled to in proportion to the

500,000

shares of Series A Preferred so designated in the Certificate of Designation.

The Series A Preferred Stock will automatically be converted into Common Stock anytime the post-split

-day average VWAP of the Company’s Common Stock prior to such conversion is equal to

$15.00

or more. Such mandatory conversion would be converted by the same method described above for discretionary conversions.

Except as otherwise required by law, the holders of shares of Series A Preferred Stock shall

not

have voting rights or powers.

In the event of any (i) liquidation, dissolution or winding up of the Company, whether voluntary or involuntary, or ii) sale, merger, consolidation, reorganization or other transaction that results in a change of control of the Company, each holder of a share of Series A Preferred shall be entitled to receive, subject to prior preferences and other rights of any class or series of stock of the Company senior to the Series A Preferred, but prior and in preference to any distribution of any of the assets or surplus funds of the Company to holders of Common Stock, or any other class or series of stock of the Company junior to the Series A Preferred, an amount equal to the Stated Value plus accrued and unpaid dividends (as adjusted for any stock dividends, combinations or splits with respect to such shares) (the “Preference Amount”). After such payment has been made to the holders of Series A Preferred of the full Preference Amount to which such holders shall be entitled, the remaining net assets of the Company available for distribution, if any, shall be distributed pro rata among the holders of Common Stock. In the event the funds or assets legally available for distribution to the holders of Series A Preferred are insufficient to pay the Preference Amount, then all funds or assets available for distribution to the holders of capital stock shall be paid to the holders of Series A Preferred pro rata based on the full Preference Amount to which they are entitled.

The Company

may

not

declare, pay or set aside any dividends on shares of any class or series of capital stock of the Company (other than dividends on shares of Common Stock payable in shares of Common Stock) unless the holders of the Series A Preferred Stock shall

first

receive, or simultaneously receive, a dividend on each outstanding share of Series A Preferred in an amount equal to the dividend per share that such holders would have received had they converted their shares of Series A Preferred into shares of Common Stock immediately prior to the record date for the declaration of the Common Stock dividend in an amount equal to the average VWAP during the

trading days prior to the date such dividend is due.

Series A Warrants

The Series A Warrants expired in

November 2017

and

January 2018,

four

years from date of issuance.

Options

August 7, 2019

the Company issued

21,500,000

five

(

) year options to purchase common stock of the Company at an exercise price of

$0.041

per share. The estimated fair value of the options was

$881,500.

Michael Kraft, CEO was issued

10,000,000

options, Concordia Financial Group was issued

10,000,000

options, Ramez Elgammal, CTO was issued

1,000,000

options and Ronald Robinson CFO was issued

500,000

options. Mr. Kraft’s options were issued for

$90,869

in accrued compensation due him,

$25,000

under the terms of his employment agreement and

$294,132

as additional compensation for his services as CEO. Concordia’s, Mr. Elgammal’s and Mr. Robinson’s options were issued for additional compensation for services during the year ended

December 31, 2019.

The

$881,500

estimated fair value of options to purchase common stock issued in

August 2019

was determined using the Black-Scholes option pricing model. The expected dividend yield of

is based on the average annual dividend yield at the date issued. Expected volatility of

337.19%

is based on the historical volatility of the stock. The risk-free interest rate of

1.52%

is based on the U.S. Treasury Constant Maturity rates as of the issue date. The expected life of the options of

five

years is based on historical exercise behavior and expected future experience

Warrants

Under the terms of the DAF Credit Agreement, warrants to subscribe for and purchase

3,000,000

shares of common stock at an exercise price of

$0.052

per share were issued to DAF. The warrants will be issued in amounts of

150,000

and

210,000

per month during the funding period. As of

December 31, 2019,

570,000

As of

December 31, 2018,

Golden State had warrants outstanding to purchase

shares of common stock at a price of

$114,450

per share which expired

December 31, 2018,

subsequently extended to

September 30, 2019

and cancelled in

October 2019

with the retirement of the Golden State convertible debenture. Global Capital had warrants outstanding to purchase

1,000

shares of common stock at a price of

$0.96

per shares which expired on

March 31, 2019.

Warrants Summary

The following table summarizes the Company’s warrant activity during the year ended

December 31, 2019:

							Weighted
				Weighted			Average
				Average			Remaining		Aggregate
	Number of			Exercise			Life		Intrinsic
	Warrants			Price			In Years		Value

Outstanding, December 31, 2018		1,061		$	6,589			0.26
Granted		570,000			0.052			4.84
Expired		(1,061	)		(6,589	)
Exercised		-			-

Outstanding, December 31, 2019		570,000		$	0.52			4.84	$	-

Exercisable, December 31, 2019		570,000		$	570,000			4.84	$	-

The following table summarizes the Company’s warrants as of

December 31, 2019:

Warrants Outstanding

Warrants Exercisable

Weighted

Outstanding

Average

Exercisable

Exercise

Number of

Remaining Life

Number of

Price

Warrants

In Years

Warrants

.052

570,000

4.84

570,000

Options Summary

Stock options for employees, directors or consultants that vest immediately, are valued at the date of award, which does

not

precede the approval date, and compensation cost is recognized in the period the options are vested. Stock options generally become exercisable on the date of grant and expire based on the terms of each grant.

The estimated fair value of options for common stock granted was determined using the Black-Scholes option pricing model. The expected dividend yield is based on the average annual dividend yield as of the grant date. Expected volatility is based on the historical volatility of our stock. The risk-free interest rate is based on the U.S. Treasury Constant Maturity rates as of the grant date. The expected life of the option is based on historical exercise behavior and expected future experience.

The following table summarizes the Company’s option activity during the year ended

December 31, 2019:

					Weighted
			Weighted		Average
			Average		Remaining		Aggregate
	Number of		Exercise		Life		Intrinsic
	Options		Price		In Years		Value

Outstanding, December 31, 2018		216,557	$	3.51		7.26	$	-
Granted		21,500,000		0.04		4.61		-
Expired		-		-		-		-
Exercised		-		-		-		-
Outstanding, December 31, 2019		2 1 ,716, 557	$	0.08		4.63	$	-

Exercisable, December 31, 2019		2 1 ,716 ,557	$	0.08		4.63	$	-

The following table summarizes the Company’s options as of

December 31, 2019:

Options Outstanding				Options Exercisable
				Weighted
		Outstanding		Average		Exercisable
Exercise		Number of		Remaining Life		Number of
Price		Options		In Years		Options

$	0.41		21,500,000		4.61		21,500,000
$	0.24		208,160		7.5		208,160
$	52.50		4,383		0.5		4,383
$	70.26		3,449		2.5		3,449
$	420.00		565		1.4		565
			2 1 ,716 ,557		4. 63		2 1 ,716 ,557

Note 7 - Incentive Stock Plan	12 Months Ended
Note 7 - Incentive Stock Plan	Dec. 31, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	Note 7 – Incentive Stock Plan In January 2018, the Company’s 2018 Equity Incentive Plan (the “2018 EIP”) was established. The total number of shares of stock which may be purchased or granted directly by options, stock awards or restricted stock purchase offers, or purchased indirectly through exercise of options granted under the 2018 EIP shall not exceed fifteen million ( 15,000,000 ) shares. The shares are included in a registration statement filed January 2018. There are 12,235,982 shares available for issuance under the 2018 EIP as of December 31, 2019.

Note 8 - Office Lease	12 Months Ended
Note 8 - Office Lease	Dec. 31, 2019
Notes to Financial Statements
Leases of Lessee Disclosure [Text Block]	Note 8 – Office Lease The Company has an amended office lease in Tulsa, Oklahoma that expired on July 31, 2018. The Company is now on a month to month basis at $1,980 per month under the terms of the Tulsa lease. Additionally, on December 3, 2019, the Company signed a one -year office lease in Ann Arbor, Michigan commencing January 1, 2020. The remaining rent obligation on the Ann Arbor office is $15,120 ( $1,260 per month). Rent expense for the Tulsa office operating lease was $23,760 and $23,298 for the years ended December 31, 2019 and 2018, respectively

Note 9 - Related Party Transactions	12 Months Ended
Note 9 - Related Party Transactions	Dec. 31, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 9 – Related Party Transactions The Company entered into a consulting agreement dated March 20, 2017 with Mr. Michael A. Kraft, who became the Company’s CEO. Under the terms of the agreement the Company agreed to compensate Mr. Kraft, $1,500 per day for his commitment to allocate seven days a month (subsequently amended to ten day a month) to the Company and a $25,000 bonus payable in the Company’s restricted stock upon occurrence of certain events. During the years ended December 31, 2019 and 2018, the Company recognized $144,000 and $126,000 of expense respectively, under the terms of the agreement. Additionally, Mr. Kraft was issued ten million options during August 2019 for ( 1 ) as compensation for the $25,000 bonus in the consulting agreement, ( 2 ) approximately $91,000 as payment for unpaid consulting fees and, ( 3 ) approximately $294,000 as additional compensation for his consulting services. As of December 31, 2019, Mr. Kraft is owed $95,966 in unpaid consulting fees and out of pocket expenses, which is included in accounts payable and accrued expenses. At December 31, 2018 the Company had an aggregate balance of $971,500 of advances due to Mr. Victor Keen, Co-Chairman of the Board of Directors. During the year ended December 31, 2019 Mr. Keen advanced the Company an additional $135,000, such that as of November 30, 2019, an aggregate amount of $1,106,500 was due to Mr. Keen under the terms of certain promissory notes and convertible debentures (“the Notes”) which were included in notes payable – related party (see Note 4 of the consolidated financial statements). The Notes along with accrued interest of $342,292, were converted to common stock on December 27, 2019. Interest expense related to the Notes was $112,969 and $84,991 for the year ended December 31, 2019 and 2018 respectively. At December 31, 2018 the Company had an aggregate balance of $775,934 of advances due to CJL, a company owned by Mr. Simon Calton, a director of the Company, During the years ended December 31, 2019, CJL, advanced an additional $135,000 such that as of November 30, 2019, an aggregate amount of $910,934 was due to CJL under the terms of two loans (“Loans”), which were included in notes payable-related parties (see Note 4 of the notes to financial statements). The Loans along with accrued interest of $351,633 were converted to common stock on December 27, 2019. Interest expense related to the Loans was $112,695 and $99,615 for the year ended December 31, 2019 and 2018 respectively. On October 4, 2019, the Company entered into a Credit Agreement and related Promissory Note with DAF the Lender. DAF is managed by Carlton James, Ltd, a UK based company of which Simon Calton is the Chief Executive Officer. Mr Calton is CO-Chairman of Coretec. (see Note 4 )

Note 10 - Settlement of Accounts Payable	12 Months Ended
Note 10 - Settlement of Accounts Payable	Dec. 31, 2019
Notes to Financial Statements
Settlement of Accounts Payable Disclosure [Text Block]	Note 10 – Settlement of Accounts Payable Digital Communication Agreement The Company entered into a one -year Digital Communication Agreement (“the Agreement”) with MDM Worldwide Solutions, Inc. (“MDM”) October 1, 2013 with automatic renewal for an additional twelve months unless either party notifies the other party in writing of its intention not to renew the Agreement at least sixty days prior to the requested date of termination. The agreement was canceled September 1, 2014. leaving a balance of $45,000 in accounts payable. The remaining balance in accounts payable was written off in 2018 and accordingly, the Company recognized a gain of $45,000 for the settlement of accounts payable in the year ending December 31, 2018. North Dakota State University Exclusive License Agreement Under the terms of the NDSU/RF Agreement signed on June 16, 2016 with NDSU/RF, the Company was delinquent on payments of $139,789 and unable to meet certain milestones. A dispute arose between the Company and NDSU/RF regarding compensation and deliverables. The NDSU/RF Agreement was renegotiated with NDSU/RF and on June 29, 2018, the Company entered into a settlement agreement and general release (the “Settlement Agreement”) with NDSU/RF to resolve the dispute, pursuant to which the Company and NDSU/RF fully and forever released each other from the NDSU/RF Agreement and mutually released each other of all claims. Accordingly, the Company recognized a gain of $139,789 for the settlement of accounts payable in the year ending December 31, 2018.

Note 11 - Subsequent Events	12 Months Ended
Note 11 - Subsequent Events	Dec. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	Note 11 – Subsequent Events Addendum to Consulting agreement On February 3, 2020 Ramez Elgammal agreed to an addendum to his November 15, 2017 consulting agreement providing for the payment of certain amounts owed him in common shares of the Company. The addendum was related to the balance that was owed to Mr. Elgammal for consulting services on August 31, 2019 totaling $46,054. Under the terms of the addendum the $46,054 is to be paid one -half in cash, $23,027 and one -half in S8 stock $23,027, at a discount to the market of 30% of the average closing price of the previous fifteen ( 15 ) days prior to August 31, 2019, or 534,022 shares of S8 stock at a conversion price of $0.0431 per share. DAF Credit Agreement Subsequent to December 31, 2019, DAF funded $375,000 and earned 450,000 warrants under the terms of the DAF Credit Agreement. On March 23, 2020, DAF submitted a conversion notice to the Company to convert $300,000 of the principle amount of the DAF promissory note into 9,129,136 common shares of the Company's common stock. Under the terms of the DAF Credit Agreement, the shares were issued at a conversion price of $0.0329 per share. Consulting Agreements The Company entered into a one -year consulting agreement with Michelle Tokarz (“Tokarz”) effective February 10, 2020 and expiring February 9, 2021. Under the terms of the agreement, Tokarz will have the position of Business Development Consultant. Tokarz will be paid an hourly fee of $115 with a maximum of $1,000 per day and shall make up to ten days available to the Company each month. The Company entered into a one -year consulting agreement with Eric A. Halverson (“Halverson”) effective March 23, 2020 and expiring March 23, 2021. Under the terms of the agreement, Halverson will have the position of Director of Finance. Halverson will be paid a monthly fee of $5,500 and shall make up to twenty hours per week available to the Company for each week of each month. The Company entered into a one -year consulting agreement with Victoria Lamb (“Lamb”) effective March 16, 2020 and expiring March 16, 2021. Under the terms of the agreement, Lamb will have the position of Office Manager / Corporate Secretary Consultant. Lamb will be paid an hourly fee of $20 and shall make up to twenty hours per week available to the Company for each week of each month.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Nature of Business [Policy Text Block]

Nature of Business

The Coretec Group Inc. (the “Group”) (formerly

3DIcon

Corporation) (

“3DIcon”

) was incorporated on

August 11, 1995,

under the laws of the State of Oklahoma as First Keating Corporation. The articles of incorporation were amended

August 1, 2003

to change the name to

3DIcon

Corporation. During

2001,

First Keating Corporation began to focus on the development of

360

-degree holographic technology. From

January 1, 2001,

3DIcon’s

primary activity has been the raising of capital in order to pursue its goal of becoming a significant participant in the development, commercialization and marketing of next generation

display technologies.

Coretec Industries, LLC (“Coretec”), a wholly owned subsidiary of the Group (collectively the “Company”), was organized on

June 2, 2015

in the state of North Dakota. Coretec is currently developing, testing, and providing new and/or improved technologies, products, and service solutions for energy-related industries including, but

not

Business Combinations Policy [Policy Text Block]

Reverse Acquisition

May 31, 2016,

the Group entered into a Share Exchange Agreement (the “Share Exchange Agreement”) with Coretec and

four

Coretec members (the “Members”), which Members held all outstanding membership interests in Coretec. On

September 30, 2016 (

4,760,872

65%

of the Group’s common stock on a fully diluted basis on the Closing Date. Upon the closing of the Share Exchange Agreement,

two

of the Group’s Directors resigned and

three

new Directors associated with Coretec were nominated and elected, giving control of the board of directors to former Coretec Members. The

65%

holders of the Group common stock were unable to sell that stock for a period of

one

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation

not

include the historical results of operations for

3DIcon

prior to the completion of the acquisition.

3DIcon’s

assets and liabilities were consolidated with the assets and liabilities of Coretec as of the

September 30, 2016

consummation of the acquisition.

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

The consolidated balance sheets as of

December 31, 2019

and

2018

and the consolidated statements of operations and cash flows for the years ended

December 31, 2019

and

2018

include the accounts of the Group and its wholly owned subsidiary, Coretec. Intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment

Estimated useful lives of property and equipment are as follows for the major classes of assets:

Asset Description		Estimated Lives (years)
Furniture and fixtures			7

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

Intangible Assets

Intangible assets consist primarily of acquired patents. The Company acquired

$1,400,000

of intangible assets in conjunction with the reverse acquisition discussed in Note

Intangible assets with finite lives are amortized on a straight-line basis over their useful lives.

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill

Goodwill was acquired with the reverse acquisition discussed in Note

The Company evaluates the carrying value of goodwill on an annual basis and between annual evaluations if events occur or circumstances change that would more likely than

not

reduce the fair value of goodwill below its carrying amount. When assessing whether goodwill is impaired, management considers

first

a qualitative approach to evaluate whether it is more likely than

not

impairment charges were recognized.

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]

Long-Lived Assets

Long-lived assets, such as property and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset

may

not

be recoverable. If circumstances require a long-lived asset or asset group be tested for possible impairment, the Company

first

compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is

not

third

-party independent appraisals, as considered necessary.

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments

The following methods and assumptions were used to estimate the fair value of each class of financial instrument held by the Company:

Current assets and current liabilities

- The carrying value approximates fair value due to the short maturity of these items.

Notes payable

Earnings Per Share, Policy [Policy Text Block]

Basic and Diluted Loss Per Common Share

	December 31,
	2019		201 8
Options		21,716,557		216,557
Warrants		570,000		1,061
Series A convertible preferred stock		115,000		115,000
Convertible debt		13,11,457		289,804,783
Total potentially dilutive shares		35,523,014		290,137,401

Research and Development Expense, Policy [Policy Text Block]

Research and Development

Research and development costs are expensed as incurred. Research and development costs amounted to approximately

$80,000

and

$85,000

for the years ended

December 31, 2019

and

2018,

respectively.

Income Tax, Policy [Policy Text Block]

Income Taxes

not

to occur upon examination by tax authorities. Management has

not

identified any uncertain tax positions in filed income tax returns that require recognition or disclosure in the accompanying consolidated financial statements.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that

may

materially impact its consolidated financial statements. The Company does

not

believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

The following is a summary of recent accounting pronouncements that are relevant to the Company:

The FASB has issued ASU

2014

12,

Compensation - Stock Compensation

(ASC Topic

718

): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period.

not

December 15, 2015.

The adoption of this standard did

not

have a material impact on the Company's consolidated financial position and results of operations.

February 2016,

the FASB issued accounting standards update (ASU)

No.

2016

02,

Leases (Topic

842

)

December 15, 2018,

including interim periods within those fiscal years. On

January 1, 2019,

the Company adopted topic

842

not

recognize lease assets and lease liabilities with an initial term of

months or less. The Company's only

two

leases were short-term leases, consequently, adoption had

impact on the consolidated financial statements.

The FASB has issued

ASU2014

09,

Revenue from Contracts with Customers.

The ASU supersedes the revenue recognition requirements in FASB ASC

605

July 9, 2015,

the FASB deferred the effective date of ASU

No.

2014

from annual periods beginning after

December 15, 2016

to annual periods beginning after

December 15, 2017.

The adoption of this standard did

not

have a material impact on the Company’s consolidated financial position and results of operations because the Company currently has

revenue.

January 2017,

the FASB issued ASU

2017

04,

Intangibles – Goodwill and Other (Topic

350

): Simplifying the Test for Goodwill Impairment

. This ASU simplifies the subsequent measurement of goodwill by eliminating Step

from the goodwill test. Under Step

December 15, 2019,

however early adoption is permitted beginning

January 1, 2017

and should be applied on a prospective basis. The Company does

not

anticipate that the adoption of this standard will have a material impact on its consolidated financial position and results of operations.

June

2018,

the FASB issued ASU

2018

07,

Improvements to Nonemployee Share-Based Payment Accounting

December

15,

2018.

We adopted ASU

2018

January

2019

and the adoption of this standard did

not

have a material impact on our condensed consolidated financial statements.

July 2019,

FASB issued ASU

2019

07,

Codification Updates to SEC Sections. ASU

2019

is effective upon issuance and it did

not

have a material impact to the Company's consolidated financial statements or related disclosures.

Uncertainties, Policy [Policy Text Block]

Uncertainties

The Company has realized a cumulative net loss of

$5,443,294

for the period from inception (

June 2, 2015)

December 31, 2019,

negative working capital of

$507,983,

and

may

make, the Company’s debt holders do

not

agree to convert their notes into equity or extend the maturity dates of their notes, the Company

may

December 2019,

January 30, 2020. 

The operations and business results of the Company could be materially adversely affected.  The extent to which the coronavirus

may

impact business activity or investment results will depend on future developments, which are highly uncertain and cannot be predicted, including new information which

may

emerge concerning the severity of the coronavirus and the actions required to contain the coronavirus or treat its impact, among others.

not

necessarily purport to represent realizable or settlement values. The consolidated financial statements do

not

include any adjustments that might result from the outcome of this uncertainty.

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Property Plant and Equipment, Estimated Useful Lives [Table Text Block]

Asset Description		Estimated Lives (years)
Furniture and fixtures			7

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	December 31,
	2019		201 8
Options		21,716,557		216,557
Warrants		570,000		1,061
Series A convertible preferred stock		115,000		115,000
Convertible debt		13,11,457		289,804,783
Total potentially dilutive shares		35,523,014		290,137,401

Note 2 - Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Property, Plant and Equipment [Table Text Block]

	December 31,			December 31,
	201 9			201 8
Furniture and fixtures	$	13,286		$	13,286
Less: Accumulated depreciation		(13,160	)		(12,404	)
Totals	$	126		$	882

Note 3 - Patents (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	December 31, 2019							December 31, 201 8
	Gross							Gross							Useful
	Carrying		Accumulated			Net Book		Carrying		Accumulated			Net Book		Life
	Amount		Amortization			Value		Amount		Amortization			Value		In Years

Patents	$	1,400,000	$	(260,745	)	$	1,139,255	$	1,400,000	$	(180,515	)	$	1,219,484		17.45

Note 4 - Debentures and Notes Payable (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Schedule of Long-term Debt Instruments [Table Text Block]

	December 31,			December 31,
	2019			201 8
Notes and debentures payable:
6.30% Insurance premium finance agreement due July 2020	$	39,138		$	-
6.05% Insurance premium finance agreement due July 2019		-			31,089
4.75% Convertible debenture due September 2019		-			63,675
Total notes and debentures payable	$	39,138		$	94,764

Notes payable - related party:
10% Promissory note due January 2024	$	475,000		$	-
Less:
Beneficial conversion feature		(273,422	)		-
Warrants issued		(59,108	)		-
Debt issue costs		(21,962	)		-
Net		120,508
14% Term loan due December 2019		-			374,993
14% Term loan due December 2019		-			621,500
14% Term loan due December 2019		-			400,941
7% Convertible promissory note due December 2019, net		-			228,627
7% Convertible promissory note due December 2019, net		-			76,239
Total notes payable - related party		120,508			1,702,300
Less current maturities		-			(1,702,300	)
Long-term debt	$	120,508		$	-

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Note 6 - Common Stock, Preferred Stock, Warrants and Options (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Warrant Activity [Table Text Block]

							Weighted
				Weighted			Average
				Average			Remaining		Aggregate
	Number of			Exercise			Life		Intrinsic
	Warrants			Price			In Years		Value

Outstanding, December 31, 2018		1,061		$	6,589			0.26
Granted		570,000			0.052			4.84
Expired		(1,061	)		(6,589	)
Exercised		-			-

Outstanding, December 31, 2019		570,000		$	0.52			4.84	$	-

Exercisable, December 31, 2019		570,000		$	570,000			4.84	$	-

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

Warrants Outstanding

Warrants Exercisable

Weighted

Outstanding

Average

Exercisable

Exercise

Number of

Remaining Life

Number of

Price

Warrants

In Years

Warrants

.052

570,000

4.84

570,000

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

					Weighted
			Weighted		Average
			Average		Remaining		Aggregate
	Number of		Exercise		Life		Intrinsic
	Options		Price		In Years		Value

Outstanding, December 31, 2018		216,557	$	3.51		7.26	$	-
Granted		21,500,000		0.04		4.61		-
Expired		-		-		-		-
Exercised		-		-		-		-
Outstanding, December 31, 2019		2 1 ,716, 557	$	0.08		4.63	$	-

Exercisable, December 31, 2019		2 1 ,716 ,557	$	0.08		4.63	$	-

Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block]

Options Outstanding				Options Exercisable
				Weighted
		Outstanding		Average		Exercisable
Exercise		Number of		Remaining Life		Number of
Price		Options		In Years		Options

$	0.41		21,500,000		4.61		21,500,000
$	0.24		208,160		7.5		208,160
$	52.50		4,383		0.5		4,383
$	70.26		3,449		2.5		3,449
$	420.00		565		1.4		565
			2 1 ,716 ,557		4. 63		2 1 ,716 ,557

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($)		12 Months Ended		55 Months Ended
	Sep. 30, 2016	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019
Goodwill, Impairment Loss		$ 0	$ 0
Research and Development Expense, Total		80,229	85,066
Unrecognized Tax Benefits, Ending Balance		0	0	$ 0
Net Income (Loss) Attributable to Parent, Total		(1,854,385)	(1,046,471)	(5,443,294)
Working Capital Deficit		(507,983)		(507,983)
Revenue from Contract with Customer, Including Assessed Tax				0
Patents [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 1,400,000		$ 1,400,000
Series B Convertible Preferred Stock [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities	4,760,872
Sale of Stock, Percentage of Ownership after Transaction	65.00%

Note 1 - Summary of Significant Accounting Policies - Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2019
Furniture and Fixtures [Member]
Furniture and fixtures (Year)	7 years

Note 1 - Summary of Significant Accounting Policies - Antidilutive Securities Excluded From Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Total potentially dilutive shares (in shares)	35,523,014	290,137,401
Options [Member]
Total potentially dilutive shares (in shares)	21,716,557	216,557
Warrant [Member]
Total potentially dilutive shares (in shares)	570,000	1,061
Series A Convertible Preferred Stock [Member]
Total potentially dilutive shares (in shares)	115,000	115,000
Convertible Debt Securities [Member]
Total potentially dilutive shares (in shares)	1,311,457	289,804,783

Note 2 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Depreciation, Total	$ 756	$ 756

Note 2 - Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Totals	$ 126	$ 882
Furniture and Fixtures [Member]
Furniture and fixtures	13,286	13,286
Less: Accumulated depreciation	(13,160)	(12,404)
Totals	$ 126	$ 882

Note 3 - Patents (Details Textual)	Sep. 30, 2016 USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$ 80,000

Note 3 - Patents - Schedule of Patents (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Patents, net	$ 1,139,255	$ 1,219,484
Patents [Member]
Finite-Lived Intangible Assets, Gross Carrying Amount	1,400,000	1,400,000
Finite-Lived Intangible Assets, Accumulated Amortization	(260,745)	(180,515)
Patents, net	$ 1,139,255	$ 1,219,484
Finite-Lived Intangible Asset, Useful Life In Years (Year)	17 years 164 days

Note 4 - Debentures and Notes Payable (Details Textual)								1 Months Ended	3 Months Ended	12 Months Ended
Note 4 - Debentures and Notes Payable (Details Textual)	Dec. 27, 2019 USD ($) $ / shares shares	Oct. 15, 2019 USD ($)	Oct. 04, 2019 USD ($) $ / shares shares	May 24, 2018 USD ($) $ / shares shares	Jan. 08, 2018 USD ($) $ / shares shares	Jun. 21, 2017 USD ($)	Mar. 30, 2017 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2018 USD ($) $ / shares	Nov. 30, 2019 USD ($)	Nov. 03, 2016	Apr. 18, 2016 USD ($)	Feb. 24, 2016 USD ($)	Jun. 01, 2015 USD ($)	Nov. 03, 2006 USD ($) $ / shares shares
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares									$ 0.052	$ 0.052	$ 6,589
Class of Warrant or Right, Exercised During Period \| shares
Amortization of Debt Discount (Premium)										$ 55,839	$ 180,444
Class of Warrant or Right, Issued Monthly \| shares										570,000
Notes Payable, Related Parties									$ 120,508	$ 120,508	$ 1,702,300
Conversion from Convertible Debenture to Common Stock [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares				$ 114,450
Debt Conversion, Original Debt, Amount				$ 225	$ 225
Debt Conversion, Converted Instrument, Shares Issued \| shares				396,635	244,618
Debt Instrument, Convertible, Conversion Price \| $ / shares				$ 0.0006	$ 0.0009
Class of Warrant or Right, Exercised During Period \| shares				0.2143
Conversion of Legacy Debt to Common Stock [Member]
Debt Conversion, Original Debt, Amount	$ 2,711,359
Debt Conversion, Converted Instrument, Shares Issued \| shares	123,330,807
Debt Instrument, Convertible, Conversion Price \| $ / shares	$ 0.022
Debt Conversion, Original Debt, Amount, Principal	$ 2,017,435
Debt Conversion, Original Debt, Amount, Accrued Interest	$ 693,924
Warrants in Connection with 4.75% Convertible Debenture Due June 2018 [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights \| shares																	61
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares					$ 114,450												$ 114,450
Class of Warrant or Right, Exercised During Period \| shares					0.2143
Proceeds from Warrant Exercises				$ 23,766	$ 24,525
Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights \| shares			3,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares			$ 0.052
Class of Warrant or Right, Issued During Period \| shares									570,000
Allocated Cost of Warrants			$ 60,593
Amortization Expense Associated With Warrants										$ 1,485
Warrant Issued in Connection With Credit Agreement [Member] \| Minimum [Member]
Class of Warrant or Right, Issued Monthly \| shares			150,000
Warrant Issued in Connection With Credit Agreement [Member] \| Maximum [Member]
Class of Warrant or Right, Issued Monthly \| shares			210,000
Six Point Three Percent Insurance Premium Finance Agreement [Member]
Debt Instrument, Interest Rate, Stated Percentage									6.30%	6.30%
Debt Instrument, Face Amount								$ 61,503
Debt Instrument, Term								330 days
Debt Instrument, Periodic Payment, Total								$ 5,591
Repayments of Debt										$ 22,365
Six Point Zero Five Percent Insurance Premium Finance Agreement, Due July 2019 [Member]
Debt Instrument, Interest Rate, Stated Percentage									6.05%	6.05%	6.05%
Debt Instrument, Face Amount											$ 48,855
Repayments of Debt										$ 31,089
Four Point Seventy Five Percent Convertible Debenture Due June 2018 [Member]
Debt Instrument, Interest Rate, Stated Percentage													4.75%
Debt Instrument, Face Amount																	$ 100,000
Repayments of Convertible Debt		$ 63,675
Interest Paid, Including Capitalized Interest, Operating and Investing Activities, Total		$ 26,065
Credit Agreement And Note [Member]
Debt Instrument, Interest Rate, Stated Percentage			10.00%						10.00%	10.00%	10.00%
Debt Instrument, Convertible, Conversion Price \| $ / shares			$ 0.0329
Debt Agreement, Maximum Borrowing Capacity			$ 2,500,000
Debt Instrument, Number of Tranches			16
Debt Instrument, Period of Monthly Advance Interest Payments			1 year
Debt Instrument, Period Following Advance Interest Payments			3 years
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger			70.00%
Debt Instrument, Convertible, Threshold Trading Days			15
Debt Instrument, Unamortized Discount, Total			$ 281,837
Amortization of Debt Discount (Premium)										$ 8,415
Line of Credit Facility, Commitment Fee Percentage			3.00%
Line of Credit Facility, Commitment Fee and Debt-related Expenses to Be Amortized			$ 22,767
Amortization Associated With Commitment Fee										805
Notes Payable, Related Parties									$ 120,508	$ 120,508
Credit Agreement And Note [Member] \| Minimum [Member]
Debt Instrument, Amount Funded in Each Monthly Tranche			125,000
Credit Agreement And Note [Member] \| Maximum [Member]
Debt Instrument, Amount Funded in Each Monthly Tranche			$ 175,000
Fourteen Percent Term Loan Due June 2018, One [Member] \| Carlton James North Dakota Limited [Member]
Debt Instrument, Interest Rate, Stated Percentage														14.00%
Debt Agreement, Maximum Borrowing Capacity														$ 100,000
Debt Instrument, Interest Rate, Monthly														1.167%
Notes Payable, Related Parties								374,993
Debt Instrument, Advances in Excess of Facility Limit								$ 274,993
Fourteen Percent Term Loan Due June 2018, Two [Member] \| Co-chairman of Board of Directors [Member]
Debt Instrument, Interest Rate, Stated Percentage															14.00%
Debt Agreement, Maximum Borrowing Capacity															$ 300,000
Debt Instrument, Interest Rate, Monthly															1.167%
Fourteen Percent Term Loan Two [Member]
Debt Instrument, Interest Rate, Stated Percentage									14.00%	14.00%	14.00%
Notes Payable, Related Parties											$ 621,500
Fourteen Percent Term Loan Two [Member] \| Victor Keen [Member]
Notes Payable, Related Parties												$ 756,500
Debt Instrument, Advances in Excess of Facility Limit												456,500
Fourteen Percent Term Loan Due June 2018, Three [Member] \| Carlton James North Dakota Limited [Member]
Debt Instrument, Interest Rate, Stated Percentage																14.00%
Debt Instrument, Face Amount																$ 500,000
Debt Instrument, Interest Rate, Monthly																1.167%
Fourteen percent Term Loan Three [Member]
Debt Instrument, Interest Rate, Stated Percentage									14.00%	14.00%	14.00%
Notes Payable, Related Parties											$ 400,941
Fourteen percent Term Loan Three [Member] \| Carlton James North Dakota Limited [Member]
Notes Payable, Related Parties												535,941
Debt Instrument, Advances in Excess of Facility Limit												$ 35,941
Seven Percent Convertible Promissory Note Due March 2019, Related Party [Member] \| Co-chairman of Board of Directors [Member]
Debt Instrument, Interest Rate, Stated Percentage							7.00%
Debt Instrument, Face Amount							$ 250,000
Debt Instrument, Unamortized Discount, Total							$ 250,000
Amortization of Debt Discount (Premium)											$ 130,440
Debt Instrument, Convertible, Conversion Percentage							8.00%
Seven Percent Convertible Promissory Note One [Member]
Debt Instrument, Interest Rate, Stated Percentage									7.00%	7.00%	7.00%
Notes Payable, Related Parties											$ 228,627
Seven Percent Convertible Promissory Note One [Member] \| Co-chairman of Board of Directors [Member]
Amortization of Debt Discount (Premium)										$ 21,373
Seven Percent Convertible Promissory Note Due June 2019 [Member] \| Co-chairman of Board of Directors [Member]
Debt Instrument, Interest Rate, Stated Percentage						7.00%
Debt Instrument, Face Amount						$ 100,000
Debt Instrument, Unamortized Discount, Total						$ 100,000
Amortization of Debt Discount (Premium)											$ 50,004
Debt Instrument, Convertible, Conversion Percentage						4.00%
Seven Percent Convertible Promissory Note Two [Member]
Debt Instrument, Interest Rate, Stated Percentage									7.00%	7.00%	7.00%
Notes Payable, Related Parties											$ 76,239
Seven Percent Convertible Promissory Note Two [Member] \| Co-chairman of Board of Directors [Member]
Amortization of Debt Discount (Premium)										$ 23,761

Note 4 - Debentures and Notes Payable - Schedule of Debt (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Notes and debentures payable	$ 39,138	$ 94,764
Notes Payable, Related Parties	120,508	1,702,300
Less current maturities		(1,702,300)
Long-term debt	120,508
Six Point Zero Five Percent Insurance Premium Finance Agreement, Due July 2019 [Member]
Notes and debentures payable	39,138
Six Point Three Percent Insurance Premium Finance Agreement [Member]
Notes and debentures payable		31,089
Four Point Seven Five Percent Convertible Debenture [Member]
Notes and debentures payable		63,675
Credit Agreement And Note [Member]
10% Promissory note due January 2024	475,000
Beneficial conversion feature	(273,422)
Warrants issued	(59,108)
Debt issue costs	(21,962)
Notes Payable, Related Parties	120,508
Fourteen Percent Term Loan One [Member]
Notes Payable, Related Parties		374,993
Fourteen Percent Term Loan Two [Member]
Notes Payable, Related Parties		621,500
Fourteen percent Term Loan Three [Member]
Notes Payable, Related Parties		400,941
Seven Percent Convertible Promissory Note One [Member]
Notes Payable, Related Parties		228,627
Seven Percent Convertible Promissory Note Two [Member]
Notes Payable, Related Parties		$ 76,239

Note 4 - Debentures and Notes Payable - Schedule of Debt (Details) (Parentheticals)	Dec. 31, 2019	Oct. 04, 2019	Dec. 31, 2018
Six Point Zero Five Percent Insurance Premium Finance Agreement, Due July 2019 [Member]
Interest rate	6.05%		6.05%
Six Point Three Percent Insurance Premium Finance Agreement [Member]
Interest rate	6.30%
Four Point Seven Five Percent Convertible Debenture [Member]
Interest rate	4.75%		4.75%
Credit Agreement And Note [Member]
Interest rate	10.00%	10.00%	10.00%
Fourteen Percent Term Loan One [Member]
Interest rate	14.00%		14.00%
Fourteen Percent Term Loan Two [Member]
Interest rate	14.00%		14.00%
Fourteen percent Term Loan Three [Member]
Interest rate	14.00%		14.00%
Seven Percent Convertible Promissory Note One [Member]
Interest rate	7.00%		7.00%
Seven Percent Convertible Promissory Note Two [Member]
Interest rate	7.00%		7.00%

Note 5 - Commitments (Details Textual) - USD ($)			1 Months Ended	12 Months Ended		13 Months Ended
Note 5 - Commitments (Details Textual) - USD ($)	Nov. 13, 2017	Aug. 01, 2016	Jun. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	Aug. 31, 2016
Research and Development Expense, Total				$ 80,229	$ 85,066
North Dakota State University Research Foundation [Member]
Reimbursement of Cost Relating to Research, Remaining Balance				93,578
Concordia Financial Group [Member]
Payments for Fee, Hourly		$ 185
Research and Development Expense, Total				68,247	54,483
North Dakota State University Research Foundation [Member]
Reimbursement of Cost Relating to Research, Maximum Amount			$ 190,000			$ 70,000
Increase in Reimbursement of Cost Relating to Research			$ 120,000
Vice President of Technology [Member]
Payments for Fee, Hourly	$ 125
Consulting Fee				$ 22,188	$ 58,063

Note 6 - Common Stock, Preferred Stock, Warrants and Options (Details Textual) - USD ($)				3 Months Ended	12 Months Ended
	Dec. 27, 2019	Oct. 04, 2019	Aug. 07, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Preferred Stock, Shares Authorized				500,000	500,000	500,000
Convertible Preferred Stock, Volume Weighted Average Price Trigger					$ 15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			21,500,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 0.041
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value			$ 881,500
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 0.052	$ 0.052	$ 6,589
Class of Warrant or Right, Issued Monthly					570,000
Class of Warrant or Right, Outstanding				570,000	570,000	1,061
Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		3,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.052
Class of Warrant or Right, Issued During Period				570,000
Warrant Issued in Connection With Credit Agreement [Member] \| Minimum [Member]
Class of Warrant or Right, Issued Monthly		150,000
Warrant Issued in Connection With Credit Agreement [Member] \| Maximum [Member]
Class of Warrant or Right, Issued Monthly		210,000
Golden State Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 114,450
Class of Warrant or Right, Outstanding						61
Global Capital Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights						$ 0.96
Class of Warrant or Right, Outstanding						1,000
Concordia Financial Group [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			10,000,000
Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			10,000,000
Vice President of Technology [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			1,000,000
Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			500,000
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					21,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			5 years
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price					$ 0.04
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate			337.19%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			1.52%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term			5 years
Options Issued for Accrued Compensation [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value			$ 90,869
Options Issued for Employment Agreement [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value			25,000
Options Issued As Additional Compensation for CEO Services [Member] \| Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value			$ 294,132
Common Stock [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities					91,788,776	641,253
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized				500,000	500,000
Preferred Stock, Par Value, Per Share				$ 0.0002	$ 0.0002
Preferred Stock, Stated Value, Per Share				$ 1	$ 1
Preferred Stock, Dividend Rate, Percentage					6.00%
Preferred Stock, Amount of Preferred Dividends in Arrears					$ 128,000
Series A Preferred Stock [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities					166,667
Conversion of Legacy Debt to Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued	123,330,807

Note 6 - Common Stock, Preferred Stock, Warrants and Options - Warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Outstanding, number of warrants (in shares)	1,061
Outstanding, weighted-average exercise price (in dollars per share)	$ 6,589
Outstanding, weighted-average remaining life (Year)	4 years 306 days	94 days
Granted, number of warrants (in shares)	570,000
Granted, weighted-average exercise price (in dollars per share)	$ 0.052
Expired, number of warrants (in shares)	(1,061)
Expired, weighted-average exercise price (in dollars per share)	$ (6,589)
Exercised, number of warrants (in shares)
Exercised, weighted-average exercise price (in dollars per share)
Outstanding, number of warrants (in shares)	570,000	1,061
Outstanding, weighted-average exercise price (in dollars per share)	$ 0.052	$ 6,589
Outstanding, aggregate intrinsic value
Exercisable, number of warrants (in shares)	570,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 570,000
Exercisable, weighted-average remaining life (Year)	4 years 306 days
Exercisable, aggregate intrinsic value

Note 6 - Common Stock, Preferred Stock, Warrants and Options - Summary of Warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.052	$ 6,589
Class of Warrant or Right, Outstanding	570,000	1,061
Warrant exercisable, weighted average remaining contractual life (Year)	4 years 306 days
Warrant exercisable, number of warrants (in shares)	570,000

Note 6 - Common Stock, Preferred Stock, Warrants and Options - Option Activity (Details) - USD ($)		12 Months Ended
	Aug. 07, 2019	Dec. 31, 2019	Dec. 31, 2018
Granted, Shares (in shares)	21,500,000
Granted, Weighted average exercise price (in dollars per share)	$ 0.041
Share-based Payment Arrangement, Option [Member]
Outstanding, Shares (in shares)		216,557
Outstanding, Weighted average exercise price (in dollars per share)		$ 3.51
Outstanding, Weighted average remaining life (Year)		4 years 229 days	7 years 94 days
Outstanding, Aggregate intrinsic value
Granted, Shares (in shares)		21,500,000
Granted, Weighted average exercise price (in dollars per share)		$ 0.04
Granted, Weighted average remaining life (Year)		4 years 222 days
Expired, Shares (in shares)
Expired, Weighted average exercise price (in dollars per share)
Expired, Weighted average remaining life
Exercised, Shares (in shares)
Exercised, Weighted average exercise price (in dollars per share)
Outstanding, Shares (in shares)		21,716,557	216,557
Outstanding, Weighted average exercise price (in dollars per share)		$ 0.08	$ 3.51
Exercisable, Shares (in shares)		21,716,557
Exercisable, Weighted average exercise price (in dollars per share)		$ 0.08
Exercisable, Weighted average remaining life (Year)		4 years 229 days
Exercisable, Aggregate intrinsic value

Note 6 - Common Stock, Preferred Stock, Warrants and Options - Shares Authorized Under Stock Option Plans (Details)	12 Months Ended
	Dec. 31, 2019 $ / shares shares
Option Outstanding, Number Of Options (in shares)	21,716,557
Option Exercisable, Weighted Average Remaining Life In Years (Year)	4 years 229 days
Option Exercisable, Number Of Options (in shares)	21,716,557
Exercise Price Range One [Member]
Option Outstanding, Exercise Price (in dollars per share) \| $ / shares	$ 0.41
Option Outstanding, Number Of Options (in shares)	21,500,000
Option Exercisable, Weighted Average Remaining Life In Years (Year)	4 years 222 days
Option Exercisable, Number Of Options (in shares)	21,500,000
Exercise Price Range Two [Member]
Option Outstanding, Exercise Price (in dollars per share) \| $ / shares	$ 0.24
Option Outstanding, Number Of Options (in shares)	208,160
Option Exercisable, Weighted Average Remaining Life In Years (Year)	7 years 182 days
Option Exercisable, Number Of Options (in shares)	208,160
Exercise Price Range Three [Member]
Option Outstanding, Exercise Price (in dollars per share) \| $ / shares	$ 52.50
Option Outstanding, Number Of Options (in shares)	4,383
Option Exercisable, Weighted Average Remaining Life In Years (Year)	182 days
Option Exercisable, Number Of Options (in shares)	4,383
Exercise Price Range Four [Member]
Option Outstanding, Exercise Price (in dollars per share) \| $ / shares	$ 70.26
Option Outstanding, Number Of Options (in shares)	3,449
Option Exercisable, Weighted Average Remaining Life In Years (Year)	2 years 182 days
Option Exercisable, Number Of Options (in shares)	3,449
Exercise Price Range Five [Member]
Option Outstanding, Exercise Price (in dollars per share) \| $ / shares	$ 420
Option Outstanding, Number Of Options (in shares)	565
Option Exercisable, Weighted Average Remaining Life In Years (Year)	1 year 146 days
Option Exercisable, Number Of Options (in shares)	565

Note 7 - Incentive Stock Plan (Details Textual) - 2018 EIP [Member] - shares	Dec. 31, 2019	Jan. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized		15,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	12,235,982

Note 8 - Office Lease (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
Note 8 - Office Lease (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 03, 2019
Tulsa, Oklahoma [Member]
Operating Leases, Rent Expense, Monthly		$ 1,980
Operating Lease, Expense		23,760	$ 23,298
Ann Arbor, Michigan [Member]
Operating Leases, Rent Expense, Monthly	$ 1,260
Lessee, Operating Lease, Term of Contract				1 year
Lessee, Operating Lease, Liability, Payments, Due, Total	$ 15,120	$ 15,120

Note 9 - Related Party Transactions (Details Textual) - USD ($)			12 Months Ended
	Aug. 07, 2019	Mar. 20, 2017	Dec. 31, 2019	Dec. 31, 2018	Nov. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	21,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value	$ 881,500
Michael A. Kraft [Member]
Related Party Transaction, Expenses from Transactions with Related Party			$ 144,000	$ 126,000
CEO [Member] \| Consulting Fees and Out of Pocket Expenses [Member] \| Accounts Payable and Accrued Liabilities [Member]
Due to Related Parties, Total			95,966
Victor Keen [Member]
Due to Related Parties, Total				971,500	$ 1,106,500
Proceeds from Related Party Debt			135,000
Interest Payable					342,292
Interest Expense, Related Party			112,969	84,991
CJL [Member]
Due to Related Parties, Total				775,934	910,934
Proceeds from Related Party Debt			135,000
Interest Payable					$ 351,633
Interest Expense, Related Party			$ 112,695	$ 99,615
Chief Executive Officer [Member]
Consulting Fee Per Day		$ 1,500
Accrued Bonuses		$ 25,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	10,000,000
Chief Executive Officer [Member] \| Options Issued for Employment Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value	$ 25,000
Chief Executive Officer [Member] \| Options Issued for Accrued Compensation [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value	90,869
Chief Executive Officer [Member] \| Options Issued As Additional Compensation for CEO Services [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value	$ 294,132

Note 10 - Settlement of Accounts Payable (Details Textual) - USD ($)		12 Months Ended
	Jun. 16, 2016	Dec. 31, 2019	Dec. 31, 2018	Sep. 01, 2014
Gain (Loss) on Extinguishment of Debt, Total			$ 184,789
Digital Communication Agreement [Member]
Gain (Loss) on Extinguishment of Debt, Total			45,000
Digital Communication [Member]
Accounts Payable, Total				$ 45,000
North Dakota State University Research Foundation [Member]
Gain (Loss) on Extinguishment of Debt, Total			$ 139,789
Debt Instrument, Periodic Payment, Total	$ 139,789

Note 11 - Subsequent Events (Details Textual)					3 Months Ended
Note 11 - Subsequent Events (Details Textual)	Mar. 23, 2020 USD ($) $ / shares shares	Mar. 16, 2020 USD ($)	Feb. 10, 2020 USD ($)	Feb. 03, 2020 USD ($) $ / shares shares	Mar. 30, 2020 USD ($) shares	Dec. 31, 2019 shares	Oct. 04, 2019 $ / shares	Aug. 31, 2019 USD ($)
Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Issued During Period \| shares						570,000
Credit Agreement And Note [Member]
Debt Instrument, Convertible, Conversion Price \| $ / shares							$ 0.0329
Subsequent Event [Member] \| Conversion of DAF Promissory Note into Common Stock [Member]
Debt Conversion, Original Debt, Amount	$ 300,000
Debt Conversion, Converted Instrument, Shares Issued \| shares	9,129,136
Debt Instrument, Convertible, Conversion Price \| $ / shares	$ 0.0329
Subsequent Event [Member] \| Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Issued During Period \| shares					450,000
Subsequent Event [Member] \| Credit Agreement And Note [Member]
Proceeds from Related Party Debt					$ 375,000
Consultant [Member]
Accounts Payable, Total								$ 46,054
Consultant [Member] \| Subsequent Event [Member]
Payments for Consulting Fees				$ 23,027
Discount from Market Average Closing Price, Previous Fifteen Days Prior August 31, 2019				30.00%
Services to Be Settled in Stock, Shares \| shares				534,022
Conversion Price Per Share \| $ / shares				$ 0.0431
Consultant [Member] \| Subsequent Event [Member] \| S8 Stock [Member]
Services to Be Settled in Stock				$ 23,027
Michelle Tokarz [Member] \| Subsequent Event [Member]
Consulting Agreement, Term			1 year
Payments for Fee, Hourly			$ 115
Number of Days Available Per Month			10
Michelle Tokarz [Member] \| Subsequent Event [Member] \| Maximum [Member]
Payments for Consulting Fee, Per Day			$ 1,000
Eric A Halverson [Member] \| Subsequent Event [Member]
Consulting Agreement, Term	1 year
Payments for Consulting Fee, Monthly	$ 5,500
Number of Hours Available	20
Victoria Lamb [Member] \| Subsequent Event [Member]
Consulting Agreement, Term		1 year
Payments for Fee, Hourly		$ 20
Number of Hours Available		20