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Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2020	May 15, 2020
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 Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		202,650,642
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash	$ 80,494	$ 58,149
Prepaid expenses	47,518	88,821
Total current assets	128,012	146,970
Property and equipment, net		126
Other assets:
Patents, net	1,119,197	1,139,255
Goodwill	166,000	166,000
Deposits-other	3,575	3,575
Total other assets	1,288,772	1,308,830
Total Assets	1,416,784	1,455,926
Current liabilities:
Notes payable	22,365	39,138
Accounts payable and accrued expenses	557,122	615,815
Total current liabilities	579,487	654,953
Long term debt:
Notes payable - related party, net of discounts	23,389	120,508
Total Liabilities	602,876	775,461
Stockholders' equity:
Preferred stock, Series A convertible, $0.0002 par value, 500,000 shares authorized; 345,000 shares issued and outstanding at March 31, 2020 and December 31, 2019	69	69
Common stock $0.0002 par value, 1,500,000,000 shares authorized; 202,650,642 and 193,521,506 shares issued and outstanding at March 31, 2020 and December 31, 2019, respectively	40,530	38,704
Additional paid-in capital	6,797,809	6,135,885
Accumulated deficit	(6,024,500)	(5,494,193)
Total Stockholders' Equity	813,908	680,465
Total Liabilities and Stockholders' Equity	$ 1,416,784	$ 1,455,926

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
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)	202,650,642	193,521,506
Common stock, shares outstanding (in shares)	202,650,642	193,521,506

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income:
Revenue
Expenses:
Research and development	20,057	20,057
General and administrative	289,811	184,896
Interest	220,439	93,370
Total expenses	530,307	298,323
Net loss	$ (530,307)	$ (298,323)
Loss per share:
Basic and diluted (in dollars per share)	$ (0.003)	$ (0.004)
Weighted average shares outstanding, basic and diluted (in shares)	193,621,826	68,622,677

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Preferred 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, 2018	345,000	68,474,520
Balance at Dec. 31, 2018	$ 69	$ 13,695	$ 2,166,745	$ (3,639,808)	$ (1,459,299)
Net loss				(298,323)	(298,323)
Common stock exchanged for liabilities (in shares)		199,017
Common stock exchanged for liabilities		$ 40	7,822		7,862
Balance (in shares) at Mar. 31, 2019	345,000	68,673,537
Balance at Mar. 31, 2019	$ 69	$ 13,735	2,174,567	(3,938,131)	(1,749,760)
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
Debt converted to common stock (in shares)		9,129,136
Debt converted to common stock		$ 1,826	298,174		300,000
Beneficial conversion feature of note payable			310,303		310,303
Warrants issued			53,447		53,447
Net loss				(530,307)	(530,307)
Balance (in shares) at Mar. 31, 2020	345,000	202,650,642
Balance at Mar. 31, 2020	$ 69	$ 40,530	$ 6,797,809	$ (6,024,500)	$ 813,908

- Definition

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

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+ Details

- Definition

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

+ References + Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash Flows from Operating Activities
Net loss	$ (530,307)	$ (298,323)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	126	189
Amortization - intangible assets	20,057	20,057
Amortization - debt discount	202,882	33,874
Change in:
Prepaid expenses	41,303	10,652
Accounts payable and accrued liabilities	(58,693)	157,946
Net cash used in operating activities	(324,632)	(75,605)
Cash Flows from Financing Activities
Payments on insurance premium financing	(16,773)	(13,324)
Proceeds from debt and warrants issued	363,750	85,000
Net cash provided by financing activities	346,977	71,676
Net change in cash	22,345	(3,929)
Cash, beginning of period	58,149	4,001
Cash, end of period	80,494	72
Supplement Disclosure of Cash flow Information
Cash paid during the period for interest	18,780	2,675
Non-Cash Financing Activities
Notes payable converted to common stock	300,000
Debt Agreement, Maximum Borrowing Capacity		7,862
Recognition of beneficial conversion feature	$ 310,303

Note 1 - Business Organization, Nature of Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2020
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	Note 1 – Business Organization, Nature of Business and Basis of Presentation 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 3D 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). Basis of Presentation The accompanying condensed consolidated financial statements of the Company have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. The Company believes that the disclosures made are adequate to make the information presented not misleading. These condensed consolidated financial statements should be read in conjunction with the Company’s year-end audited consolidated financial statements and related footnotes included in the previously filed Form 10 -K, and in the opinion of management, reflects all adjustments necessary to present fairly the consolidated financial position of the Company. The consolidated results of operations for interim periods may not be indicative of the results which may be realized for the full year.

Note 2 - Going Concern and Management's Plans	3 Months Ended
Note 2 - Going Concern and Management's Plans	Mar. 31, 2020
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	Note 2 – Going Concern and Management’s Plans The Company has realized a cumulative net loss of $6,024,500 for the period from inception ( June 2, 2015) to March 31, 2020, has negative working capital of $474,864, and no revenues. The Company has insufficient revenue and capital commitments to fund the development of its planned products and pay operating expenses. These conditions, among others, raise substantial doubt about the Company’s ability to continue as a going concern for a year following the issuance of these condensed consolidated financial statements. 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 intends to continue to raise additional capital through debt and equity financings. There is no 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 such 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. The accompanying condensed 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 condensed consolidated financial statements do not necessarily purport to represent realizable or settlement values. The condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Note 3 - Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2020

Notes to Financial Statements

Significant Accounting Policies [Text Block]

Note

– Summary of Significant Accounting Policies

Principles of Consolidation

The condensed consolidated financial statements 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 condensed 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.

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, embedded instruments and conversion discounts. The carrying value approximates fair value.

Beneficial Conversion Feature of Convertible Notes Payable

The Company accounts for convertible notes payable in accordance with the guidelines established by the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic

470

20,

Debt with Conversion and Other Options. The beneficial conversion feature of a convertible note is normally characterized as the convertible portion or feature of certain notes payable that provide a rate of conversion that is below market value or in-the-money when issued. The Company records a beneficial conversion feature related to the issuance of a convertible note when issued.

The beneficial conversion feature of a convertible note is credited to additional paid-in-capital. The intrinsic value is recorded in the condensed consolidated financial statements as a debt discount and such discount is amortized over the expected term of the convertible note and is charged to interest expense.

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 loss 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.

Basic and diluted loss per common share are calculated the same for all periods presented due to the net loss. The following securities are excluded from the calculation of weighted average dilutive common shares because their inclusion would have been anti-dilutive:

	March 31 ,
	20 20		2019
Options		21,716,557		216,557
Warrants		1,020,000		61
Series A convertible preferred stock		115,000		115,000
Convertible debt		16,717,325		301,164,653
Total potentially dilutive shares		39,568,882		301,496,271

Subsequent Events

The Company evaluates events that have occurred after the balance sheet date but before the condensed consolidated financial statements are issued. Based upon the evaluation, the Company did

not

identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements, except as disclosed in Note

Recent Accounting Pronouncements

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

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 Company adopted this standard effective

January 1, 2020

and will apply the standard on a prospective basis. The adoption of this standard did

not

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

Note 4 - Notes Payable

3 Months Ended

Mar. 31, 2020

Notes to Financial Statements

Debt Disclosure [Text Block]

Note

–Notes Payable

	March 31 ,			December 31,
	20 20			2019
Notes payable:
6.3% Insurance premium finance agreement due July 2020	$	22,365		$	39,138


Notes payable - related party:
10% Promissory note due January 2024	$	550,000		$	475,000
Less:
Beneficial conversion feature		(422,585	)		(273,422	)
Warrants issued		(81,010	)		(59,108	)
Debt issue costs		(23,016	)		(21,962	)
Total notes payable - related party	$	23,389		$	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 monthly payments under the agreement are due in

eleven

installments of

$5,591

through

July 2020.

The Company made installment payments of

$16,773

during the

three

months ended

March 31, 2020.

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

$310,303

and

$281,837

was recorded, with a corresponding credit to additional paid-in capital for the beneficial conversion feature for the

three

months ended

March 31, 2020

and the year ended

December 31, 2019,

respectively. The debt discount will be amortized over the life of the debt and

$30,770

was amortized to interest expense during the

three

months ended

March 31, 2020.

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 are available to be 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

March 31, 2020,

1,020,000

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

$53,447

and

$60,593

during the

three

months ended

March 31, 2020

and the year ended

December 31, 2019,

respectively, and is being amortized over the life of the debt.

$6,114

was amortized during the

three

months ended

March 31, 2020.

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

$11,250

and

$22,767

for

three

months ended

March 31, 2020

and the year ended

December 31, 2019

and are being amortized over the life of the debt and

$2,073

was amortized during the

three

months ended

March 31, 2020.

March 31, 2020,

under the terms of the Credit Agreement, DAF converted

$300,000

of the principle of the Promissory Note into

9,129,136

shares of common stock at

$0.0329

per share. A related charge of

$130,370

of the beneficial conversion feature was made to interest expense along with debt issue related charges of

$25,523

for the warrants and

$8,123

for the deferred cost, during the

three

months ended

March 31, 2020.

Note 5 - Commitments and Contingencies

3 Months Ended

Mar. 31, 2020

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

Note

– Commitments and Contingencies

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 are available to be issued to DAF. The warrants are being issued in amounts of

150,000

and

210,000

per month during the funding period. As of

March 31, 2020,

1,020,000

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 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 resulting estimated value of the warrant is used to proportionally allocate the fair value of the debt advance and the fair value of the warrant.

Warrants Summary

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

three

months ended

March 31, 2020:

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

Outstanding, December 31, 2019		570,000	$	0.052		4.59	$	-
Granted		450,000		0.052		5.00		-

Outstanding, March 31, 2020		1,020,000	$	0.052		4.80	$	-

Exercisable, March 31, 2020		1,020,000	$	0.052		4.80	$	-

Options

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 is 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

three

-month period ended

March 31, 2020:

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

Outstanding, December 31, 2019		21,716,557	$	0.08		4.36	$	-
Granted		-		-		-		-
Outstanding, March 31, 2020		21,716,557	$	0.08		4.36	$	-

Exercisable, March 31, 2020		21,716,557	$	0.08		4.36	$	-

The following table summarizes the Company’s options as of

March 31, 2020:

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		4.36		21,500,000
$	0.24		208,160		7.25		208,160
$	52.50		4,383		.23		4,383
$	70.26		3,449		2.25		3,449
$	420.00		565		1.13		565
Total			21,716,557		4.36		21,716,557

Litigation, Claims, and Assessments

The Company

may

be involved in legal proceedings, claims and assessments arising in the ordinary course of business. In the opinion of management, such matters are currently

not

expected to have a material impact on the Company’s condensed consolidated financial statements. The Company records legal costs associated with loss contingencies as incurred and accrues for all probable and estimable settlements.

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

$11,340

(

$1,260

per month). Rent expense for the operating lease was

$8,262

and

$5,940

for the

three

months ended

March 31, 2020

and

2019,

respectively.

Note 6 - Subsequent Events	3 Months Ended
Note 6 - Subsequent Events	Mar. 31, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	Note 6 – Subsequent Events Notes payable - related party Subsequent to March 31, 2020, DAF funded $175,000 and earned 210,000 warrants under the terms of the DAF Credit Agreement.

Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

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 -

Debt, Policy [Policy Text Block]

Beneficial Conversion Feature of Convertible Notes Payable

470

20,

Earnings Per Share, Policy [Policy Text Block]

Basic and Diluted Loss Per Common Share

	March 31 ,
	20 20		2019
Options		21,716,557		216,557
Warrants		1,020,000		61
Series A convertible preferred stock		115,000		115,000
Convertible debt		16,717,325		301,164,653
Total potentially dilutive shares		39,568,882		301,496,271

Subsequent Events, Policy [Policy Text Block]

Subsequent Events

The Company evaluates events that have occurred after the balance sheet date but before the condensed consolidated financial statements are issued. Based upon the evaluation, the Company did

not

identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the consolidated financial statements, except as disclosed in Note

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

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

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

January 1, 2020

and s will apply the standard on a prospective basis. The adoption of this standard did

not

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

Note 3 - Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2020

Notes Tables

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

	March 31 ,
	20 20		2019
Options		21,716,557		216,557
Warrants		1,020,000		61
Series A convertible preferred stock		115,000		115,000
Convertible debt		16,717,325		301,164,653
Total potentially dilutive shares		39,568,882		301,496,271

Note 4 - Notes Payable (Tables)

3 Months Ended

Mar. 31, 2020

Notes Tables

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

	March 31 ,			December 31,
	20 20			2019
Notes payable:
6.3% Insurance premium finance agreement due July 2020	$	22,365		$	39,138


Notes payable - related party:
10% Promissory note due January 2024	$	550,000		$	475,000
Less:
Beneficial conversion feature		(422,585	)		(273,422	)
Warrants issued		(81,010	)		(59,108	)
Debt issue costs		(23,016	)		(21,962	)
Total notes payable - related party	$	23,389		$	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
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+ Details

Note 5 - Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2020

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, 2019		570,000	$	0.052		4.59	$	-
Granted		450,000		0.052		5.00		-

Outstanding, March 31, 2020		1,020,000	$	0.052		4.80	$	-

Exercisable, March 31, 2020		1,020,000	$	0.052		4.80	$	-

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, 2019		21,716,557	$	0.08		4.36	$	-
Granted		-		-		-		-
Outstanding, March 31, 2020		21,716,557	$	0.08		4.36	$	-

Exercisable, March 31, 2020		21,716,557	$	0.08		4.36	$	-

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		4.36		21,500,000
$	0.24		208,160		7.25		208,160
$	52.50		4,383		.23		4,383
$	70.26		3,449		2.25		3,449
$	420.00		565		1.13		565
Total			21,716,557		4.36		21,716,557

Note 2 - Going Concern and Management's Plans (Details Textual) - USD ($)	3 Months Ended		58 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020
Net Income (Loss) Attributable to Parent, Total	$ (530,307)	$ (298,323)	$ 6,024,500
Working Capital Deficit	474,864		474,864
Revenue from Contract with Customer, Including Assessed Tax			$ 0

- Definition

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

+ References

+ Details

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

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-Name Accounting Standards Codification
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-SubTopic 10
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+ Details

Note 3 - Summary of Significant Accounting Policies - Antidilutive Securities Excluded From Computation of Earnings Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Total potentially dilutive shares (in shares)	39,568,882	301,496,271
Options [Member]
Total potentially dilutive shares (in shares)	21,716,557	216,557
Warrant [Member]
Total potentially dilutive shares (in shares)	1,020,000	61
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)	16,717,325	301,164,653

Note 4 - Notes Payable (Details Textual)			1 Months Ended	3 Months Ended		12 Months Ended
Note 4 - Notes Payable (Details Textual)	Mar. 31, 2020 USD ($) $ / shares shares	Oct. 04, 2019 USD ($) $ / shares shares	Sep. 30, 2019 USD ($)	Mar. 31, 2020 USD ($) $ / shares shares	Mar. 31, 2019 USD ($)	Dec. 31, 2019 USD ($) $ / shares
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares	$ 0.052			$ 0.052		$ 0.052
Amortization of Debt Discount (Premium)				$ 202,882	$ 33,874
Class of Warrant or Right, Issued Monthly (in shares) \| shares				450,000
Debt Agreement, Maximum Borrowing Capacity					$ 7,862
Conversion of DAF Promissory Note into Common Stock [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share) \| $ / shares	$ 0.0329			$ 0.0329
Amortization of Debt Discount (Premium)	$ 130,370
Allocated Cost of Warrants	25,523
Debt Agreement, Maximum Borrowing Capacity	$ 300,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares	9,129,136
Deferred Costs, Total	$ 8,123
Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares	3,000,000	3,000,000		3,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares	$ 0.052	$ 0.052		$ 0.052
Class of Warrant or Right, Issued During Period (in shares) \| shares	1,020,000			1,020,000
Allocated Cost of Warrants				$ 53,447		$ 60,593
Amortization Expense Associated With Warrants				$ 6,114
Warrant Issued in Connection With Credit Agreement [Member] \| Minimum [Member]
Class of Warrant or Right, Issued Monthly (in shares) \| shares		150,000		150,000
Warrant Issued in Connection With Credit Agreement [Member] \| Maximum [Member]
Class of Warrant or Right, Issued Monthly (in shares) \| shares		210,000		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 (Month)			330 days
Debt Instrument, Periodic Payment, Total			$ 5,591
Repayments of Debt				$ 16,773
Credit Agreement And Note [Member]
Debt Instrument, Interest Rate, Stated Percentage	10.00%	10.00%		10.00%		10.00%
Debt Agreement, Maximum Borrowing Capacity		$ 2,500,000
Debt Instrument, Number of Tranches		16
Debt Instrument, Period of Monthly Advance Interest Payments (Month)		1 year
Debt Instrument, Period Following Advance Interest Payments (Month)		3 years
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		70.00%
Debt Instrument, Convertible, Threshold Trading Days		15
Debt Instrument, Convertible, Conversion Price (in dollars per share) \| $ / shares		$ 0.0329
Debt Instrument, Unamortized Discount, Total	$ 310,303			$ 310,303		$ 281,837
Amortization of Debt Discount (Premium)				30,770
Line of Credit Facility, Commitment Fee Percentage		3.00%
Line of Credit Facility, Commitment Fee and Debt-related Expenses to Be Amortized	$ 11,250			11,250		$ 22,767
Amortization Associated With Commitment Fee				$ 2,073
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

Note 4 - Debentures and Notes Payable - Schedule of Debt (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Notes Payable, Related Parties	$ 23,389	$ 120,508
Six Point Zero Five Percent Insurance Premium Finance Agreement, Due July 2019 [Member]
Convertible Debt	22,365	39,138
Credit Agreement And Note [Member]
10% Promissory note due January 2024	550,000	475,000
Beneficial conversion feature	(422,585)	(273,422)
Warrants issued	(81,010)	(59,108)
Debt issue costs	$ (23,016)	$ (21,962)

Note 4 - Debentures and Notes Payable - Schedule of Debt (Details) (Parentheticals)	Mar. 31, 2020	Dec. 31, 2019	Oct. 04, 2019
Six Point Zero Five Percent Insurance Premium Finance Agreement, Due July 2019 [Member]
Interest rate	6.05%	6.05%
Credit Agreement And Note [Member]
Interest rate	10.00%	10.00%	10.00%

Note 5 - Commitments and Contingencies (Details Textual) - USD ($)			3 Months Ended
	Mar. 31, 2020	Oct. 04, 2019	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.052		$ 0.052		$ 0.052
Class of Warrant or Right, Issued Monthly (in shares)			450,000
Operating Lease, Expense			$ 8,262	$ 5,940
Tulsa, Oklahoma [Member]
Operating Leases, Rent Expense, Monthly			1,980
Ann Arbor, Michigan [Member]
Operating Leases, Rent Expense, Monthly			1,260
Lessee, Operating Lease, Liability, to be Paid, Total	$ 11,340		$ 11,340
Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	3,000,000	3,000,000	3,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.052	$ 0.052	$ 0.052
Class of Warrant or Right, Issued During Period (in shares)	1,020,000		1,020,000
Warrant Issued in Connection With Credit Agreement [Member] \| Minimum [Member]
Class of Warrant or Right, Issued Monthly (in shares)		150,000	150,000
Warrant Issued in Connection With Credit Agreement [Member] \| Maximum [Member]
Class of Warrant or Right, Issued Monthly (in shares)		210,000	210,000

Note 5 - Commitments and Contingencies - Warrant Activity (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Outstanding, number of warrants (in shares)	570,000
Outstanding, weighted-average exercise price (in dollars per share)	$ 0.052
Outstanding, weighted-average remaining life (Year)	4 years 292 days	4 years 215 days
Granted, number of warrants (in shares)	450,000
Granted, weighted-average exercise price (in dollars per share)	$ 0.052
Granted, weighted-average remaining life (Year)	5 years
Outstanding, number of warrants (in shares)	1,020,000	570,000
Outstanding, weighted-average exercise price (in dollars per share)	$ 0.052	$ 0.052
Outstanding, aggregate intrinsic value
Exercisable, number of warrants (in shares)	1,020,000
Exercisable, weighted-average exercise price (in dollars per share)	$ 0.052
Exercisable, weighted-average remaining life (Year)	4 years 292 days
Exercisable, aggregate intrinsic value

Note 5 - Commitments and Contingencies - Option Activity (Details) - Share-based Payment Arrangement, Option [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2020
Outstanding, Shares (in shares)	21,716,557
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.08
Outstanding, Weighted Average Remaining Life (Year)		4 years 131 days
Granted, Shares (in shares)
Granted, Weighted Average Exercise Price (in dollars per share)
Outstanding, Shares (in shares)	21,716,557	21,716,557	21,716,557
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 0.08	$ 0.08	$ 0.08
Outstanding, Weighted Average Remaining Life in Years (Year)	4 years 131 days
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 131 days

Note 5 - Commitments and Contingencies - Shares Authorized Under Stock Option Plans (Details)	3 Months Ended
	Mar. 31, 2020 $ / shares shares
Option Outstanding, Number Of Options (in shares)	21,716,557
Option Exercisable ,Weighted Average Remaining Life In Years (Year) (Year)	4 years 131 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) (Year)	4 years 131 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) (Year)	7 years 91 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) (Year)	83 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) (Year)	2 years 91 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) (Year)	1 year 47 days
Option Exercisable, Number Of Options (in shares)	565

Note 6 - Subsequent Events (Details Textual) - USD ($)	1 Months Ended
Note 6 - Subsequent Events (Details Textual) - USD ($)	Apr. 30, 2020	Mar. 31, 2020	Oct. 04, 2019
Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		3,000,000	3,000,000
Subsequent Event [Member] \| Warrant Issued in Connection With Credit Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	210,000
Credit Agreement And Note [Member] \| Subsequent Event [Member]
Proceeds from Related Party Debt	$ 175,000