DCLT Data Call Technologies Inc (PK)

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 10-Q

 

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended June 30, 2024

 

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

Commission file number 000-54696

 

DATA CALL TECHNOLOGIES, INC.

(Exact Name Of Registrant As Specified In Its Charter)

 

Nevada		30-0062823
(State of Incorporation)		(I.R.S. Employer Identification No.)
700 South Friendswood Drive, Suite E, Friendswood, TX		77546
(Address of Principal Executive Offices)		(ZIP Code)

 

Registrant’s Telephone Number, Including Area Code: (866) 219-2025

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		None		None

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐ No ☒

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer.

 

Large accelerated filer ☐	Accelerated filer ☐	Non-Accelerated filer ☐	Smaller reporting company ☒
Emerging growth company ☐

 

On October 17, 2024, the Registrant had 157,498,515 shares of common stock outstanding.

 

 

 

TABLE OF CONTENTS

 

Item		Description		Page
		PART I - FINANCIAL INFORMATION
ITEM 1.		FINANCIAL STATEMENTS.		3
ITEM 2.		MANAGEMENT’S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATION.		13
ITEM 3.		QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.		18
ITEM 4.		CONTROLS AND PROCEDURES.		18
		PART II - OTHER INFORMATION
ITEM 1.		LEGAL PROCEEDINGS.		19
ITEM 1A.		RISK FACTORS.		19
ITEM 2.		UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.		19
ITEM 3.		DEFAULT UPON SENIOR SECURITIES.		19
ITEM 4.		MINE SAFETY DISCLOSURE.		19
ITEM 5.		OTHER INFORMATION.		19
ITEM 6.		EXHIBITS.		19

 

 

PART I - FINANCIAL INFORMATION

 

ITEM 1. FINANCIAL STATEMENTS Back to Table of Contents

 

Condensed Balance Sheets - June 30, 2024 (Unaudited) and December 31, 2023		4
Condensed Statements of Operations - Three and Six Months Ended June 30, 2024 and 2023 (Unaudited)		5
Condensed Statement of Stockholders’ Equity Six Months Ended June 30, 2024 (unaudited) and the Year Ended December 31, 2023		6
Condensed Statements of Cash Flows - Six Months Ended June 30, 2024 and 2023 (Unaudited)		7
Notes to Condensed Financial Statements		8

 

 

Data Call Technologies, Inc.

Condensed Balance Sheets

June 30, 2024 (Unaudited) and December 31, 2023

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		June 30, 2024				December 31, 2023
		(Unaudited)
Assets
Current assets:
Cash		$	20,219			$	36,309
Accounts receivable			61,955				25,358
Prepaid Expenses			2,100				-
Total current assets			84,274				61,667
Property and equipment			151,723				151,723
Less accumulated depreciation and amortization			(148,960	)			(148,469	)
Net property and equipment			2,763				3,254
Other asset in house system			100,000				100,000
Other assets			800				800
Total assets		$	187,837			$	165,721
Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable		$	31,510			$	43,454
Accounts payable - related party			83,173				2,651
Accounts payable			83,173				2,651
Accrued expenses			34,892				20,356
Deferred revenue			-				42,335
Total current liabilities			149,575				108,796
Total liabilities			149,575				108,796
Stockholders’ equity:
Preferred stock, $0.001 par value. Authorized 10,000,000 shares: Series A 12% Convertible - 800,000 shares issued and outstanding at June 30, 2024 and December 31, 2023			800				800
Preferred stock, $0.001 par value. Authorized 1,000,000 shares: Series B - 10,000 shares issued and outstanding at June 30, 2024 and December 31, 2023			10				10
Preferred stock, value			10				10
Common stock, $0.001 par value. Authorized 490,000,000 shares: 157,498,515 shares issued and outstanding at June 30, 2024 and at December 31, 2023			157,498				157,498
Additional paid-in capital			9,883,085				9,883,085
Accumulated deficit			(10,003,131	)			(9,984,468	)
Total stockholders’ equity			38,262				56,925
Total liabilities and stockholders’ equity		$	187,837			$	165,721

 

The accompanying notes are an integral part of these financial statements.

 

 

DATA CALL TECHNOLOGIES, INC.

Condensed Statements of Operations

Three and Six Months Ended June 30, 2024 and 2023 (Unaudited)

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		Three Months				Three Months				Six Months				Six Months
		ended				ended				ended				ended
		June 30, 2024				June 30, 2023				June 30, 2024				June 30, 2023
Revenues
Sales		$	125,180			$	137,564			$	263,717			$	276,631
Cost of sales			54,588				28,765				107,314				78,852
Gross margin			70,592				108,799				156,403				197,779
Selling, general and administrative expenses			92,754				103,132				173,707				201,642
Depreciation and amortization expense			246				246				491				491
Total operating expenses			93,000				103,378				174,198				202,133
Other (income) expense
Interest income			-				(71	)			-				(75	)
Interest expense			868				-				868				-
Total expenses			93,868				103,307				175,066				202,058
Net income (loss) before income taxes			(23,276	)			5,492				(18,663	)			(4,279	)
Provision for income taxes			-				-				-				-
Net income (loss)		$	(23,276	)		$	5,492			$	(18,663	)		$	(4,279	)
Net income per common share - basic and diluted		$	0.00			$	0.00			$	0.00			$	0.00
Weighted average common shares:
Basic			157,498,515				157,498,515				157,498,515				157,498,515
Diluted			157,498,515				626,706,726				157,498,515				157,498,515

 

The accompanying notes are an integral part of these financial statements.

 

 

Data Call Technologies, Inc.

Condensed Statement of Stockholders’ Equity

For Three Months and The Six Months Ended June 30, 2024 and 2023 (unaudited)

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		shares				amount				shares				amount				shares				amount				capital				deficit				equity
		Preferred Stock A								Preferred Stock B								Common Stock								Additional paid-in				Accumulated				Stockholders’
		shares				amount				shares				amount				shares				amount				capital				deficit				equity
Balance year ended December 31, 2022			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,881,902			$	(9,966,935	)		$	73,275
Shares issued for services																											877								877
Net Income (loss)							-								-								-				-				(9,771	)			(9,771	)
Balance year ended March 31, 2023			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,882,779			$	(9,976,706	)		$	64,391
Shares issued for services			-				-				-				-				-				-				306				-				306
Net Income (loss)																											-				5,492				5,492
Balance year ended June 30, 2023			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,883,085			$	(9,971,214	)		$	70,179
Balance year ended December 31, 2023			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,883,085			$	(9,984,468	)		$	56,925
Net Income (loss)							-								-								-				-				4,613				4,613
Balance period ended March 31, 2024			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,883,085			$	(9,979,855	)		$	61,538
Balance			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,883,085			$	(9,979,855	)		$	61,538
Net Income (loss)							-								-								-				-				(23,276	)			(23,276	)
Balance period ended June 30, 2024			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,883,085			$	(10,003,131	)		$	38,262
Balance			800,000			$	800				10,000			$	10				157,498,515			$	157,498			$	9,883,085			$	(10,003,131	)		$	38,262

 

The accompanying notes are an integral part of these financial statements.

 

 

DATA CALL TECHNOLOGIES INC.

Condensed Statements of Cash Flows

Six Months Ended June 30, 2024 and 2023 (Unaudited)

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		Six Months				Six Months
		Ended				Ended
		June 30, 2024				June 30, 2023
Cash flows from operating activities:
Net income (loss)		$	(18,663	)		$	(4,279	)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation			491				491
Stock-based compensation			-				1,183
Changes in operating assets and liabilities:
Accounts receivable			(36,597	)			36,094
Prepaid Expenses			(2,100	)			1,400
Accounts Payable			(11,944	)			2,872
Accounts payable from related party			80,522				-
Accrued expenses			14,536				(5	)
Deferred Revenues			(42,335	)			169,340
Net cash provided by (used in) operating activities			(16,090	)			207,096
Cash flows from investing activities:
Purchase of property and Equipment			-				(40,000	)
Net cash used in investing activities			-				(40,000	)
Cash flows from financing activities:
Principal payments on borrowing from related party			-				(48	)
Net cash used in financing activities			-				(48	)
Net increase (decrease) in cash			(16,090	)			167,048
Cash at beginning of year			36,309				20,727
Cash at end of period		$	20,219			$	187,775
Supplemental Cash Flow Information:
Cash paid for interest		$	-			$	-
Cash paid for taxes		$	-			$	-

 

The accompanying notes are an integral part of these financial statements.

 

 

DATA CALL TECHNOLOGIES, INC.

Notes to Condensed Financial Statements

June 30, 2024 (Unaudited)

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(1) Summary of Significant Accounting Policies

 

Organization, Ownership and Business

 

Data Call Technologies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada in 2002. The Company’s mission is to integrate cutting-edge information delivery solutions that are currently deployed by the media, and put them within the control of retail and commercial enterprises. The Company’s software and services put its clients in control of real-time advertising, news, and other content, including emergency alerts.

 

The accompanying unaudited financial statements have been prepared in accordance with U. S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six-month period ended June 30, 2024 are not indicative of the results that may be expected for the year ending December 31, 2024.

 

As contemplated by the Securities and Exchange Commission (SEC) under Rules of Regulation S-X, the accompanying financial statements and related footnotes have been condensed and do not contain certain information that will be included in the Company’s annual financial statements and footnotes thereto. For further information, refer to the Company’s audited consolidated financial statements and related footnotes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2023.

 

Cash and Cash Equivalents

 

For purposes of the statement of cash flows, the Company considers all highly liquid investment instruments purchased with original maturities of three months or less to be cash equivalents. There were no cash equivalents as of June 30, 2024, or December 31, 2023.

 

Revenue Recognition

 

On January 1, 2018, we adopted Accounting Standards Update No. 2014-09, (Revenue from Contracts with Customers) (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC), Revenue Recognition. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. The impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on January 1, 2018.

 

Topic Under 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

 

We determine revenue recognition through the following steps:

 

●	identification of the contract, or contracts, with a customer;
●	identification of the performance obligations in the contract;
●	determination of the transaction price;
●	allocation of the transaction price to the performance obligations in the contract; and
●	recognition of revenue when, or as, we satisfy a performance obligation.

 

8

 

 

Company recognizes revenues based on monthly fees for services provided to customers. Some customers prepay for annual services and the Company defers such amounts and amortizes them into revenues as the service is provided.

 

Accounts Receivable

 

Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The allowance for doubtful trade receivables was $0 as of June 30, 2024 and December 31, 2023 as we believe all of our receivables are fully collectable.

 

Property, Equipment and Depreciation

 

Property and equipment are recorded at cost less accumulated depreciation. Upon retirement or sale, the cost of the assets disposed of and the related accumulated depreciation are removed from the accounts, with any resultant gain or loss being recognized as a component of other income or expense. Depreciation is computed over the estimated useful lives of the assets (3-5 years) using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. Maintenance and repairs are charged to operations as incurred.

 

Advertising Costs

 

The cost of advertising is $0.

 

Research and Development

 

Research and development costs is $0

 

Product Development Costs

 

Product development costs consist of cost incurred to develop the Company’s website and software for internal and external use. All system enhancement costs were accumulated and on the balance sheet for a total of $100,000.

 

Income Taxes

 

The Company is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized.

 

Use of Estimates

 

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

 

Beneficial Conversion Feature

 

Convertible debt includes conversion terms that are considered in the money compared to the market price of the stock on the date of the related agreement. The Company calculates the beneficial conversion feature and records a debt discount with the amount being amortized to interest expense over the term of the note.

 

9

 

 

Management’s Estimates and Assumptions

 

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

 

Stock-Based Compensation

 

We account for stock-based compensation in accordance with “FASB ASC 718-10.” Stock-based compensation expense recognized during the period is based on the value of the portion of share-based awards that are ultimately expected to vest during the period. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option pricing model. The fair value of restricted stock is determined based on the number of shares granted and the closing price of the Company’s common stock on the date of grant. Compensation expense for all share-based payment awards is recognized using the straight-line amortization method over the vesting period.

 

Basic and Diluted Net Income (Loss) per Share Calculations

 

Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed like basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The share for convertible preferred shares were used in the calculation of the income per share.

 

For the six months ended June 30, 2024, the Company has excluded 800,000 series A preferred shares convertible into 579,710,145 shares of common stock.

 

For the six months ended June 30, 2023, the Company has excluded 800,000 series A preferred shares convertible into 579,710,145 shares of common stock, During the six months ended June 30, 2024, the above-mentioned shares are not included in the calculation for diluted earnings per share due to the Company’s net loss because their impact on the loss per share is anti-dilutive.

 

Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive.

 

Fair Value of Financial Instruments

 

The Company estimates the fair value of its financial instruments using available market information and appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. Accordingly, the Company estimates of fair value are not necessarily indicative of the amounts that the Company could realize in a current market exchange. The use of different market assumption and/or estimation methodologies may have a material effect on the estimated fair value amounts. The interest rates payable by the Company on its notes payable approximate market rates. The Company believes that the fair value of its financial instruments comprising accounts receivable, notes receivable, accounts payable, and notes payable approximate their carrying amounts.

 

Level 1: Quoted prices in active markets for identical assets or liabilities.

 

Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets.

 

Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

 

The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2024, and December 31, 2023:

 

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis

(Level 1)

(Level 2)

(Level 3)

June 30, 2024

$

-

$

-

$

-

December 31, 2023

$

-

$

-

$

-

 

10

 

 

Recent Accounting Pronouncements

 

The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

 

(2) Going Concern

 

Although our audited financial statements for the years ended December 31, 2023 and December 31, 2022 were prepared under the assumption that we would continue our operations as a going concern, the report of our independent registered public accounting firm that accompanies our financial statements for the years ended December 31, 2023 and December 31, 2022 contains a going concern qualification in which such firm expressed substantial doubt in our ability to continue as a going concern without additional capital from becoming available, based on the financial statements at that time. Specifically, as noted above, we have incurred an operating loss this year and have negative working capital. There are no assurances that such financing, if necessary, will be available to us at all or will be available in sufficient amounts or on reasonable terms. Our financial statements do not include any adjustments that may result from the outcome of this uncertainty.

 

(3) Related Party Transactions

 

During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5-year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5-year term of the agreements. During the three and six months ended June 30, 2024, the Company recorded $0 and $0, respectively, in stock-based compensation expense. During the three and six months ended June 30, 2023, the Company recorded $887 and $1,774, respectively, in stock-based compensation expense. The April 30, 2018, employment agreements calls for a 5-year term ending April 30, 2024, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO. For the period ending June 30, 2023, and June 30, 2024 the CEO was paid $52,819 and $52,819 and the CFO was paid $15,400 and $29,283 respectively.

 

As of June 30, 2024, and December 31, 2023, the total due to management for past accrued salaries is $32,200 and 20,000 respectively.

 

As of June 30, 2024, and December 31. 2023, the total due to management included in accounts payable and advances from related party is $83,173 and $2,651.

 

11

 

 

(4) Capital Stock, Warrants and Options

 

Series A Preferred Stock

 

The Company is authorized to issue up to 10,000,000 shares of Series A Preferred Stock, $0.001 par value per share, of which 800,000 shares are outstanding at June 30 2024 and December 31, 2023. The Preferred Stock may be issued in one or more series, the terms of which may be determined at the time of issuance by the Board of Directors, without further action by stockholders, and may include voting rights (including the right to vote as a series on matters), preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions.

 

Each share of Series A Preferred Stock shall bear a preferential dividend of twelve percent (12%) per year and is convertible into a number shares of the Company’s common stock, par value $0.001 per share (“Common Stock”) based upon Fifty (50%) percent of the average closing bid price of the Common Stock During the ten (10) day period prior to the conversion. The Company has not declared or accrued any dividends and as of June 30, 2024, and 2023 un accrued and undeclared dividends were $1,200.

 

Series B Preferred Stock

 

During the quarter ended September 30, 2014, the Company amended its Articles of incorporation to authorize 1,000,000 shares of Series B Preferred Stock at a par value of $0.001 and issued 10,000 shares. The Series B shares were valued at $76,000 and were expensed during 2014. The Series B Preferred Stock may be issued to one or series by the terms of which may be and may include preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions. The Series B Preferred Shares have the right to vote in the aggregate, on all shareholder matters votes equal to 51% of the total shareholder vote on any and all shareholder matters. The Series B Preferred Stock will be entitled to this 51% voting right no matter how many shares of common stock or other voting stock of Data Call Technology stock is issued and outstanding in the future.

 

During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5-year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5-year term of the agreements. During the three and six months ended June 30, 2024, the Company recorded $887 and $1,774, respectively, in stock-based compensation expense. During the three and six months ended June 30, 2023, the Company recorded $887 and $1,774, respectively, in stock-based compensation expense. The April 30, 2018 employment agreements calls for a 5-year term ending April 30, 2024, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO. During 2023 the company issued 500,000 shares to a contractor for services.

 

Common Stock

 

The Company is authorized to issue up to 490,000,000 shares of Common Stock, of which 157,498,515 shares were issued and outstanding as of June 30, 2024 and December 31, 2023.

 

(5) Property and Equipment

 

Major classes of property and equipment together with their estimated useful lives, consisted of the following:

 Schedule of Property and Equipment

		Years				June 30, 2024				December 31, 2023
Equipment			3-5			$	119,386			$	119,386
Office furniture			7				21,681				21,681
Leasehold improvements			3				10,656				10,656
Property and equipment, gross							151,723				151,723
Less accumulated depreciation and amortization							(148,960	)			(148,469	)
Net property and equipment						$	2,763			$	3,254

 

The amount of Depreciation Expense recorded for the period ending June 30 ,2024 and June 30, 2023 was $491 and $491.

 

(6) Deferred Revenue

 

Prepaid subscriptions for services are deferred and are amortized as services are provided.

 

Summary of Deferred Revenue

		June 30 2024				December 31,2023
Beginning Balance			42,335				-
Prepayment Received			-			$	254,010
Less Recognized Revenue			(42,335	)		$	(211,675	)
Deferred Revenue			-			$	42,335

 

(7) System Integration

 

In June of 2023 the company started the arduous task of reconstructing our back-end systems architecture. This task was initialized to exploit the latest technological advances within our space, utilizing our data center efficiencies to further streamline our processes. The process has not been completed as of June 30, 2024. Since it has not been completed the Company has been accumulating its cost in other assets and when completed will be capitalized and depreciated over time. The company has accumulated at this time $100,000 in costs on the balance sheet.

 

(8) Subsequent Events and Contingencies

 

The Company has evaluated subsequent events from the date on the balance sheet through the date these financial statements are being filed with the Securities and Exchange Commission. No additional material events or transactions have occurred during this subsequent event reporting period which required recognition or disclosure in the financial statements.

 

 

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS AND RESULTS OF OPERATION Back to Table of Contents

 

Some of the statements contained in this quarterly report of Data Call Technologies, Inc., Nevada corporation (hereinafter referred to as “we”, “us”, “our”, “Company” and the “Registrant”) discuss future expectations, contain projections of our plan of operation or financial condition or state other forward-looking information. Forward-looking statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. They use of words such as “anticipate,” “estimate,” “expect,” “project,” “intend,” “plan,” “believe,” and other words and terms of similar meaning in connection with any discussion of future operating or financial performance. From time to time, we also may provide forward-looking statements in other materials we release to the public.

 

Data Call Technologies, Inc. (“Data Call,” or the “Company”) was incorporated under the laws of the State of Nevada as Data Call Wireless on April 4, 2002. On March 1, 2006, we changed our name to Data Call Technologies, Inc.

 

Our mission is to continue to exponentially grow our offering of our proprietary subscription services by integrating cutting-edge information/content delivery solutions to and within the control of retail and commercial resellers CMS manufacturers and end-users. Our Company’s services put its clients in control of real-time news, sports, weather and other dynamic content, displayed within one or multiple locations, spanning from local, regional to global end points, through Digital Signage and Kiosk networks.

 

Our business plan continues to focus on growing our client base by effectively offering this real-time and licensed information/content displayed through Digital Signage and Kiosk networks, seeking to improve the delivery, security, and variety of information/content services to the growing Digital Signage and Kiosk community.

 

Overview - What Is Digital Signage?

 

You’ve seen Digital Signage, it’s everywhere. Whether you’re shopping, trying to find your way through the airport, in a taxi, or even along the highway on your way home, it’s there. LED and LCD displays are continually replacing printed marketing materials such as signs and placards, as well as the old-school whiteboard, for product and corporate branding, marketing and assisted selling. The appeal of instantly updating product videos and promotional messages on one or thousands of remotely located displays is driving the adoption of this growing marketing platform. Digital Signage presentations are typically comprised of repeating loops (playlists) of information used to brand, market or sell the owner’s products and services or corporate messaging. But once viewed, this information becomes repetitive and the viewer tunes it out, resulting in low retention of the client’s message. As digital signage has matured, the characteristics of the digital signage presentations have taken center-stage requiring fresh, relevant and dynamic content mixed within the marketing messages. Dynamic Content is key.

 

 

Digital Signage Matures

 

We are experiencing the Digital Signage Industry (back then called connected signage) steadily maturing and Data Call, through its multiple industry specific relationships, continues its engagement and influence in the direction of the Digital Signage industry. Data Call has been performing in this space for well over a decade. Our company has staked claim in assisting the industry’s birth and maintains its prime position to enjoy and benefit from this industry’s growth.

 

Early on, a business desiring to achieve commercial benefits from the use of digital signage was often confronted by a plethora of hardware and software solutions, all offering their own “standard” of what digital signage should be. Typical customers for digital signage were most-often offered expensive hardware to present digital signage with a very minimalistic content management solution (CMS), lacking the full package of content with which to build and tailor their systems for their target customer base.

 

Those early adopters of digital signage, often had to realize that their digital signage hardware vendors lacked the acumen to fully provide best practice of content strategy. The tools to manage content were provided, but not the content. From our inception, Data Call recognized that early signage providers and their typical customers lacked that key component - the offering of a comprehensive content package.

 

As the cost of platforms supporting infrastructure and digital displays have fallen significantly, digital signage has become more accessible to a wider range of potential users. Companies in our industry have come to understand, as we have preached since our inception, that the cost of Data Call’s integrated, content-flexible subscription service is extremely cost effective - and licensed for redistribution over their networks. The benefit that Data Call continues to provide our client base, in the form of ongoing content development, is expected to continue to provide our customers with desirable user-friendly content and content services.

 

The Need for Speed - Active Content

 

Active and dynamic content is the integral part of digital signage presentations that must be constantly updated with timely and relevant information to attract and retain target viewers to the products, services, or messaging offered by typical Digital Signage clients. For instance, a typical presentation may contain ten 15-second loops that provide the primary message of the presentation, but the active dynamic content, such as that provided by Data Call, is updated with new information constantly throughout the day. Those seeking to add active and dynamic content to their digital signage presentations are educated and advised to subscribe to Data Call’s dynamic content rather than attempting to illegally “cut and paste” or “scrape” broadcast content or RSS Feeds “not for commercial use” of others into their digital signage presentation.

 

By integrating Data Call’s content as a meaningful component of digital signage presentations, our clients can legally provide the entertainment and information content necessary to enhance the target customer’s information retention without disrupting the core message of the presentation. Some of the Infotainment categories provided by Data Call include news, sports, weather, financial data, the latest traffic alerts, among many others. With such a broad range of offerings, our clients have access to this active and dynamic content they need, regardless of the target customers and market they are addressing.

 

Our Business Opportunities

 

Our many opportunities for client development in the digital signage industry are growing exponentially. While many companies in our industry have traditionally outsourced all or part of their content creation, Data Call serves as a provider of dynamic active content to clients on a tailored basis. Whether a client desires general entertainment information for customers, such as news, sports, stock market quotes, etc. or location-specific content, such as local weather, traffic, etc., our research and experience has validated our long-held mantra that dynamic content draws and retains our clients’ target viewers to their digital signage and keeps viewers engaged throughout the client presentation.

 

Since our inception, management has developed and maintains strong relationships working with the leaders and associations of the digital signage industry. Collaborative efforts have successfully created, now industry standard, data formats and methods to facilitate the delivery of our dynamic content more easily and efficiently for integration into most hardware and software products.

 

 

Partners, Not Customers

 

Data Call’s enduring approach to our clients is to build long-lasting partnerships by creating client relationships that we believe are unique in the digital signage industry. We understand that each client has their own content requirements. In developing dynamic content for individual digital signage clients, we have identified three content-related factors: (i) reliability; (ii) objectivity; and (iii) ease of implementation. To address the reliability requirement, we are engaged in multiple license arrangements with the leading providers of news, weather, sports and financial information, among other client-desired content rather than either: (i) downloading and repackaging content sourced from the Internet (which may be illegal); or (ii) Scraping RSS feeds from news organizations (which may come and go at the provider’s whim - not to mention this practice is also illegal).

 

Licensing data from these premier providers has also served us by satisfying the second criteria, objectivity. Because it is commonly recognized that Internet content may often be unreliable, unverifiable and biased, early on, we determined that we could not simply use unfiltered Internet content for delivery to our clients. Our proper licensing of data facilitates the standard of delivery and implementation by our client/partners. Data Call does the heavy lifting by taking care of not just the licensing, but the proper formatting of that data for consumption by the industry utilizing our multiple formats offered. Data Call has understood that it’s Digital Signage and Kiosk clients needed a more complete service than to endeavor the sourcing of active content from multiple vendors. As a result, our flexible content plans permit our clients to do “one stop shopping” for all dynamic content requirements by licensing subscriptions through us.

 

We empower our clients to receive customized dynamic content subscriptions to be displayed in a multitude of ways (banners, tickers, scrolls or visualizations integrated with the overall presentations). We have created “Playlist Ready” offerings and produced and distribute multiple sets of common data layouts in the industry-standard formats such as XML (extensible markup language), JSON (JavaScript Object Notation), JPEG (Joint Photographic Experts Group), RSS (Rich Site Summary, often called Really Simple Syndication), MRSS (Media RSS) and MPEG (Moving Pictures Expert Group). With the advent of HTML5 (5th version of Hypertext Markup Language), even more delivery methods have been made available to our clients, many of whom have found any one or a combination of these formats to be easily integrated into their products. Nevertheless, we have also produced customized data formats and visualizations to the exact and specific requirements of our clients/partners, which, we believe ensures a higher level of reliability and ease of implementation.

 

Market demand, opportunity and technology converge at a single point in time, and Data Call continues hold its position. Our integrity persistently builds our business. Digital signage platforms steadily evolve to meet mass market requirements, costs for hardware and software are falling to the point of becoming commodities and the markets for digital signage are clarifying through historical trial and error.

 

Business Operations

 

In March of 2017, we released our Direct Lynk Manager (DLManager) customer portal at the Digital Signage Expo in Las Vegas. The DLManager incorporates the Direct Lynk Media platform with major enhancements and options that enable the client to self-serve in a webstore environment. This is a moderated space that allows proper “white glove” treatment by our staff that our clients have come to expect and appreciate. Once the client is comfortable with navigation of the portal, they may then set up multiple groups and displays within their account for testing results in a demo fashion free of charge. Upon completion of their content selections and distribution points, the client may purchase the proper number of licenses needed to support their sections through various plans offered within the portal.

 

Some of the current types of data and information, for which a client may subscribe to through the Direct Lynk System, in multiple formats include:

 

●	Headline News top world and national news headlines;
●	Business News top business headlines;
●	Financial Highlights world-based financial indicators ;
●	Entertainment News top entertainment headlines;
●	Health/Science News top science/health headlines;
●	Strange News - latest off-beat news headlines;
●	Sports Headlines top sports headlines
	- AP News Minute Video

 

 

	- AP This Day In History Videos
	- AP Entertainment Minute Videos
●	Latest Sports Lines - latest sports odds for NFL, NBA, NHL, NCAA Football and NCAA Basketball;
●	National Football League latest game schedule and in-game updates;
●	National Basketball Association - latest game schedule and in-game updates;
●	Major League Baseball - latest game schedule and in-game updates;
●	National Hockey League - latest game schedule and in-game updates;
●	NCAA Football - latest game schedule and in-game updates;
●	NCAA Men’s Basketball - latest game schedule and in-game updates;
●	Professional Golf Association top 10 leaders continuously updated throughout the four-day tournament;
●	NASCAR top 10 race positions updated every 20 laps throughout the race;
●	Traffic Mapping;
●	Animated Doppler Radar and Forecast Maps;
●	Listings of the day’s horoscopes;
●	Listings of the birthdays of famous persons born on each day;
●	Health and Wellness
●	Listings of historical events which occurred on each day in history; and
●	Localized Traffic and Weather Forecasts.

 

We continually add different types of content per client requests. We provide our DLM services to our clients and other potential customers through the Internet. All DLM Services are real-time information services providing a wide range of up-to-date information for display. These services are designed to work concurrently with customers’ existing digital signage systems. The Direct Lynk Messenger product is scheduled to be sunset within the next 12 months, as DLMedia gradually moves into a legacy status with the DLManager portal taking the forefront.

 

Since our inception in 2002, we have come to deeply understand that this industry provides an exciting platform for advertisers, including our clients, to promote, inform, educate, and entertain their customers and employees regarding their business products, services, and corporate communications. Through Digital Signage, and Digital Out of Home (DOOH) businesses can use a single display or a complex, networked series of displays and video walls to market their products and services directly at their facilities and elsewhere to their customers and employees in real time. Additionally, because the core of Digital Signage advertising takes place in real time, businesses can change their marketing and messaging efforts literally from moment to moment and over the course of a day or such other period as they may determine.

 

We believe that the ability of our clients to display in real-time, the information and content we deliver, better allows our clients to tailor their products, services, advertising and messaging to individual and target-group customers, thereby advertising and offering, for example, inventory and sales discounts that may be designed to appeal to those individual customers and target customer groups, increasing sales and revenues. We believe that the benefits of on-site, real-time Digital Signage displays compared to regular print or video advertising are substantial and include, among other advantages, being able to immediately change digitally-displayed images/advertisements depending on our client’s customers own situation, not simply being restricted by in-store print circulars produced days, weeks or even months in advance, which may become stale or obsolete prior to or shortly after publication and dissemination.

 

We specialize in enabling our clients to create their own Digital Signage content feeds which are delivered online directly to their chosen, electronic digital display devices at their various facilities. The only requirements our clients must have are: (i) a supported, third-party Digital Signage or Kiosk equipment solution - through a CMS or a standalone player, or similar device, which receives the data from our servers online; and (ii) an Internet connection. Our DLM System is supported by various, readily available third-party systems, varying in costs from inexpensive monthly cloud-based licenses to much more extensive and expensive content management/playback systems. Our Systems allow customers to select from their pre-determined data and information subscriptions offered. We enable our clients to also select location specific content they wish to receive based on how and where their Digital Signage network is configured.

 

 

In December of 2017 the company completed the arduous task of reconstructing our back-end systems architecture. This task was initialized to exploit the latest technology advances within our space, utilizing our data center efficiencies to further streamline our processes. One of the greater culminations of this effort yielded the Data Call API (Application Programming Interface) allowing our enterprise channel partners to embed our products within their offerings to further widen our reach.

 

Data Call continues to grow its client base through relationships that are gained through industry events such as seminars and trade shows. Our company has become a leader in syndicated content and custom content development for Digital Signage. Our licensed content is utilized on thousands of screens in hundreds of deployments. We are truly excited of our continued growth through our resellers, CMS manufacturers and end users.

 

Results of Operations

 

The following discussion should be read in conjunction with our financial statements.

 

During the last twelve months, the Company has implemented cost management measurements to review monthly expenditures. We will continue these efforts to streamline operations, as we focus on increasing sales and gross revenues over the next twelve months. We do not currently have any plans to increase our monthly expenditures or number of employees. We currently offer our Direct Lynk Messenger and DLMedia services to our clients and other potential customers through the Internet. Both DLM Services are Digital Signage products and real-time information services which provides a wide range of up-to-date information for display. Both DLM services are able to work concurrently with customers’ existing digital signage systems. The Direct Lynk Messenger product is slowly becoming a legacy product with the DLMedia product in the forefront.

 

We continually add subscribers for our technology throughout and intend to build and increase such subscribers moving forward.

 

Three Months Ended June 30, 2024 Compared to Three Months Ended June 30, 2023

 

Our revenues for the three months ended June 30, 2024 were $125,180 compared to $137,564 for the three-month period ended June 30, 2023, representing a decrease of $12,384 or approximately 9%.

 

Costs of sales for the three months ended June 30, 2024 were $54,588 compared to $28,765 for the three-month period ended June 30, 2023, cost of sales for the quarter decreased $25,823. This was due to the Company’s efforts to keep our systems.

 

Gross margins for the three months ended June 30, 2024 were $70,592 compared to $108,799 as of June 30, 2023, or 56.4% for the three-month period ended June 30, 2024 as compared to 79.1% for the three-month period ending June 30, 2023.

 

Operating expenses for the three months ended June 30, 2024 were $93,000 compared to $103,378 for the three-month period ended June 30, 2023, representing a decrease of $10,378 from the same period in the prior year. Net income (loss) for the three months ended June 30, 2024 was $(23,276) compared to a net income of $5,492 for the three-month period ended June 30, 2023 . The Company’s net loss was the reduction of our revenues and the increase in cost of sales.

 

Six Months Ended June 30, 2024 Compared to Six Months Ended June 30, 2023

 

Our revenues for the six months ended June 30, 2024 were $263,716, compared to $276,631 for the six-month period ended June 30, 2023, representing a decrease of $12,915 or approximately 4.7%. The decrease in revenues was mainly due to customers not renewing their subscriptions.

 

Costs of sales for the six months ended June 30, 2024 were $107.314, compared to $78,852 for the same period of the prior year. The increase of $28,462 was due to the costs of our systems .

 

Gross margins for the six months ended June 30, 2024 were $156,403 compared to $197,779 as of June 30, 2023, or 59.3% for the six-month period ended June 30, 2024 as compared to 71.5% for the six-month period ending June 30, 2023.

 

 

Operating expenses for the six months ended June 30, 2024 were $174,198 compared to $202,133 for the six-month period ended June 30, 2023, representing a decrease of $27,935 from the same period in the prior year. Net income (loss) for the six months ended June 30, 2024 was $(18,663) compared to a net loss of $(4,279) for the six-month period ended June 30, 2023. The decrease was due to the decrease in revenues.

 

Liquidity and Capital Resources

 

As of June 30, 2024, we had total current assets of $84,274, consisting of $20,219 in cash and $61,955 in accounts receivable. had total current liabilities of $149,575 consisting of $ 31,510 in accounts payable, card payable of $83,173 and $34,892 in accrued expenses.

 

At June 30, 2024, we had negative working capital of $65,301 and an accumulated deficit since inception of $10,003,131. The Company had net cash provided by (used in) operating activities of ($16,090) during the six-month period ended June 30, 2024, which was mainly due to a net income (loss) of $(18,663) an increase in accounts receivable of $36,597, increase in prepaid expenses of $2,100 and decrease in accounts payable of $11,944, increase in related party credit card payable of $80,522, depreciation expense of $491, and accrued expense of $14,536.

 

We had investing activities of $0 during the six-month period ended June 30, 2024. We used $0 in our financing activities during the six months ended June 30, 2024.

 

Due to our strong financial position we do see a need to raise additional funds. We will continue to not to generate sufficient revenues and generate new revenues to support our operations.

 

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK Back to Table of Contents

 

A smaller reporting company, as defined by Item 10 of Regulation S-K, is not required to provide the information required by this item.

 

ITEM 4. CONTROLS AND PROCEDURES Back to Table of Contents

 

(a) Evaluation of Disclosure Controls and Procedures.

 

Our management, with the participation of our Principal Executive Officer and our Principal Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of June 30, 2024 (the “Evaluation Date”). The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive and principal financial officers, as appropriate, to allow timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based on the evaluation of our disclosure controls and procedures as of June 30, 2024, our Principal Executive Officer and Principal Financial Officer concluded that, as of such date, our disclosure controls and procedures were not effective at the reasonable assurance level as described in our Annual Report on Internal Control Over Financial Reporting filed in our Annual Report on Form 10-K.

 

Our principal executive officers do not expect that our disclosure controls or internal controls will prevent all errors and all fraud. Although our disclosure controls and procedures were designed to provide reasonable assurance of achieving their objectives and our principal executive officers have determined that our disclosure controls and procedures are effective at doing so, a control system, no matter how well conceived and operated, can provide only reasonable, not absolute assurance that the objectives of the system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented if there exists in an individual a desire to do so. There can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

 

(b) Changes in Internal Control over Financial Reporting

 

There have been no significant changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) or in other factors that occurred during the three-month period ended June 30, 2024 that have significantly affected, or are reasonably likely to significantly affect, our internal control over financial reporting.

 

 

PART II - OTHER INFORMATION

 

ITEM 1. LEGAL PROCEEDINGS Back to Table of Contents

 

None.

 

ITEM 1A. RISK FACTORS Back to Table of Contents

 

In addition to the other information set forth in this report, you should carefully consider the factors discussed in Part I, “Item 1. Description of Business, subheading Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2023, which could materially affect our business, financial condition or future results. The risks described in our Annual Report on Form 10-K is not the only risks facing our company. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially adversely affect our business, financial condition and/or operating results.

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS Back to Table of Contents

 

None.

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES Back to Table of Contents

 

None.

 

ITEM 4. MINE SAFETY DISCLOSURE Back to Table of Contents

 

None.

 

ITEM 5. OTHER INFORMATION Back to Table of Contents

 

None.

 

ITEM 6. EXHIBITS Back to Table of Contents

 

(a) The following documents are filed as exhibits to this report on Form 10-Q or incorporated by reference herein. Any document incorporated by reference is identified by a parenthetical reference to the SEC filing that included such document.

 

Exhibit No.		Description
31.1		Certification of CEO pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2		Certification of CFO pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of CEO pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2		Certification of CFO pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS		Inline XBRL Instance Document
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		Inline XBRL Taxonomy Extension Labels Linkbase Document
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

 

SIGNATURES

 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned.

 

DATA CALL TECHNOLOGIES INC.
By:	/s/ Timothy E. Vance
	Timothy E. Vance
	Chief Executive Officer and Chairman
	(Principal Executive Officer)
Date:	October 22, 2024
By:	/s/ Gary Woerz
	Gary Woerz
	Chief Financial Officer
	(Principal Financial and Principal Accounting Officer)
Date:	October 22, 2024

 

 

 

Exhibit 31.1

 

CERTIFICATION

 

I, Timothy E. Vance, certify that:

 

1. I have reviewed this quarterly report of Data Call Technologies, Inc.;

 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the issuer as of, and for, the periods presented in this report;

 

4. The issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as 4efined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the issuer and have:

 

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

(c) Evaluated the effectiveness of the issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

(d) Disclosed in this report any change in the issuer’s internal control over financial reporting that occurred during the issuer’s most recent fiscal quarter (the issuer’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and

 

5. The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the issuer’s auditors and the audit committee of the issuer’s board of directors (or persons performing the equivalent functions):

 

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the issuer’s ability to record, process, summarize and report financial information; and

 

(b) Any fraud, whether not material, that involves management or other employees who have a significant role in the issuer’s internal control over financial reporting.

 

Date: October 22, 2024

 

/s/ Timothy E. Vance
CEO

 

 

 

Exhibit 31.2

 

CERTIFICATION

 

I, Gary D. Woerz, certify that:

 

1. I have reviewed this quarterly report of Data Call Technologies, Inc.;

 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the issuer as of, and for, the periods presented in this report;

 

4. The issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as 4efined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the issuer and have:

 

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

 

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

(c) Evaluated the effectiveness of the issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

(d) Disclosed in this report any change in the issuer’s internal control over financial reporting that occurred during the issuer’s most recent fiscal quarter (the issuer’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and

 

5. The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the issuer’s auditors and the audit committee of the issuer’s board of directors (or persons performing the equivalent functions):

 

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the issuer’s ability to record, process, summarize and report financial information; and

 

(b) Any fraud, whether not material, that involves management or other employees who have a significant role in the issuer’s internal control over financial reporting.

 

Date: October 22, 2024

 

/s/ Gary D. Woerz
CFO

 

 

 

Exhibit 32.1

 

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the quarterly report of Data Call Technologies, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2024 (the “Report”), as filed with the Securities and Exchange Commission on the date hereof, I, Timothy E. Vance, CEO of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

 

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

/s/ Timothy E. Vance
Timothy E. Vance
CEO
Dated: October 22, 2024

 

A signed original of this written statement required by Section 906 has been provided to Data Call Technologies, Inc. and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

 

 

 

Exhibit 32.2

 

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the quarterly report of Data Call Technologies, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2024 (the “Report”), as filed with the Securities and Exchange Commission on the date hereof, I, Gary Woerz, CFO and Director of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

 

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

 

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

/s/ Gary D. Woerz
Gary D. Woerz
CFO
Dated: October 22, 2024

 

A signed original of this written statement required by Section 906 has been provided to Data Call Technologies, Inc. and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

 

 

v3.24.3

Cover - shares	6 Months Ended
	Jun. 30, 2024	Oct. 17, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-54696
Entity Registrant Name	DATA CALL TECHNOLOGIES, INC.
Entity Central Index Key	0001321828
Entity Tax Identification Number	30-0062823
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	700 South Friendswood Drive
Entity Address, Address Line Two	Suite E
Entity Address, City or Town	Friendswood
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77546
City Area Code	(866)
Local Phone Number	219-2025
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		157,498,515

v3.24.3

Condensed Balance Sheets - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash	$ 20,219	$ 36,309
Accounts receivable	61,955	25,358
Prepaid Expenses	2,100
Total current assets	84,274	61,667
Property and equipment	151,723	151,723
Less accumulated depreciation and amortization	(148,960)	(148,469)
Net property and equipment	2,763	3,254
Other asset in house system	100,000	100,000
Other assets	800	800
Total assets	187,837	165,721
Current liabilities:
Accrued expenses	34,892	20,356
Deferred revenue		42,335
Total current liabilities	149,575	108,796
Total liabilities	149,575	108,796
Stockholders’ equity:
Common stock, $0.001 par value. Authorized 490,000,000 shares: 157,498,515 shares issued and outstanding at June 30, 2024 and at December 31, 2023	157,498	157,498
Additional paid-in capital	9,883,085	9,883,085
Accumulated deficit	(10,003,131)	(9,984,468)
Total stockholders’ equity	38,262	56,925
Total liabilities and stockholders’ equity	187,837	165,721
Series A Convertible Preferred Stock [Member]
Stockholders’ equity:
Preferred stock, value	800	800
Series B Convertible Preferred Stock [Member]
Stockholders’ equity:
Preferred stock, value	10	10
Nonrelated Party [Member]
Current liabilities:
Accounts payable	31,510	43,454
Related Party [Member]
Current liabilities:
Accounts payable	$ 83,173	$ 2,651

v3.24.3

Condensed Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	490,000,000	490,000,000
Common stock, shares issued	157,498,515	157,498,515
Common stock, shares outstanding	157,498,515	157,498,515
Series A Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, convertible percentage	12.00%	12.00%
Preferred stock, shares issued	800,000	800,000
Preferred stock, shares outstanding	800,000	800,000
Series B Convertible Preferred Stock [Member]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	10,000	10,000
Preferred stock, shares outstanding	10,000	10,000

v3.24.3

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues
Sales	$ 125,180	$ 137,564	$ 263,717	$ 276,631
Cost of sales	54,588	28,765	107,314	78,852
Gross margin	70,592	108,799	156,403	197,779
Selling, general and administrative expenses	92,754	103,132	173,707	201,642
Depreciation and amortization expense	246	246	491	491
Total operating expenses	93,000	103,378	174,198	202,133
Other (income) expense
Interest income		(71)		(75)
Interest expense	868		868
Total expenses	93,868	103,307	175,066	202,058
Net income (loss) before income taxes	(23,276)	5,492	(18,663)	(4,279)
Provision for income taxes
Net income (loss)	$ (23,276)	$ 5,492	$ (18,663)	$ (4,279)
Net income per common share - basic	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average common shares:
Basic	157,498,515	157,498,515	157,498,515	157,498,515
Diluted	157,498,515	626,706,726	157,498,515	157,498,515

v3.24.3

Condensed Statement of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2022	$ 800	$ 10	$ 157,498	$ 9,881,902	$ (9,966,935)	$ 73,275
Balance, shares at Dec. 31, 2022	800,000	10,000	157,498,515
Shares issued for services				877		877
Net Income (loss)					(9,771)	(9,771)
Balance at Mar. 31, 2023	$ 800	$ 10	$ 157,498	9,882,779	(9,976,706)	64,391
Balance, shares at Mar. 31, 2023	800,000	10,000	157,498,515
Balance at Dec. 31, 2022	$ 800	$ 10	$ 157,498	9,881,902	(9,966,935)	73,275
Balance, shares at Dec. 31, 2022	800,000	10,000	157,498,515
Net Income (loss)						(4,279)
Balance at Jun. 30, 2023	$ 800	$ 10	$ 157,498	9,883,085	(9,971,214)	70,179
Balance, shares at Jun. 30, 2023	800,000	10,000	157,498,515
Balance at Mar. 31, 2023	$ 800	$ 10	$ 157,498	9,882,779	(9,976,706)	64,391
Balance, shares at Mar. 31, 2023	800,000	10,000	157,498,515
Shares issued for services				306		306
Net Income (loss)					5,492	5,492
Balance at Jun. 30, 2023	$ 800	$ 10	$ 157,498	9,883,085	(9,971,214)	70,179
Balance, shares at Jun. 30, 2023	800,000	10,000	157,498,515
Balance at Dec. 31, 2023	$ 800	$ 10	$ 157,498	9,883,085	(9,984,468)	56,925
Balance, shares at Dec. 31, 2023	800,000	10,000	157,498,515
Net Income (loss)					4,613	4,613
Balance at Mar. 31, 2024	$ 800	$ 10	$ 157,498	9,883,085	(9,979,855)	61,538
Balance, shares at Mar. 31, 2024	800,000	10,000	157,498,515
Balance at Dec. 31, 2023	$ 800	$ 10	$ 157,498	9,883,085	(9,984,468)	56,925
Balance, shares at Dec. 31, 2023	800,000	10,000	157,498,515
Net Income (loss)						(18,663)
Balance at Jun. 30, 2024	$ 800	$ 10	$ 157,498	9,883,085	(10,003,131)	38,262
Balance, shares at Jun. 30, 2024	800,000	10,000	157,498,515
Balance at Mar. 31, 2024	$ 800	$ 10	$ 157,498	9,883,085	(9,979,855)	61,538
Balance, shares at Mar. 31, 2024	800,000	10,000	157,498,515
Net Income (loss)					(23,276)	(23,276)
Balance at Jun. 30, 2024	$ 800	$ 10	$ 157,498	$ 9,883,085	$ (10,003,131)	$ 38,262
Balance, shares at Jun. 30, 2024	800,000	10,000	157,498,515

v3.24.3

Condensed Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net income (loss)	$ (18,663)	$ (4,279)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation	491	491
Stock-based compensation		1,183
Changes in operating assets and liabilities:
Accounts receivable	(36,597)	36,094
Prepaid Expenses	(2,100)	1,400
Accounts Payable	(11,944)	2,872
Accounts payable from related party	80,522
Accrued expenses	14,536	(5)
Deferred Revenues	(42,335)	169,340
Net cash provided by (used in) operating activities	(16,090)	207,096
Cash flows from investing activities:
Purchase of property and Equipment		(40,000)
Net cash used in investing activities		(40,000)
Cash flows from financing activities:
Principal payments on borrowing from related party		(48)
Net cash used in financing activities		(48)
Net increase (decrease) in cash	(16,090)	167,048
Cash at beginning of year	36,309	20,727
Cash at end of period	20,219	187,775
Supplemental Cash Flow Information:
Cash paid for interest
Cash paid for taxes

v3.24.3

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(1) Summary of Significant Accounting Policies   Organization, Ownership and Business   Data Call Technologies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada in 2002. The Company’s mission is to integrate cutting-edge information delivery solutions that are currently deployed by the media, and put them within the control of retail and commercial enterprises. The Company’s software and services put its clients in control of real-time advertising, news, and other content, including emergency alerts.   The accompanying unaudited financial statements have been prepared in accordance with U. S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six-month period ended June 30, 2024 are not indicative of the results that may be expected for the year ending December 31, 2024.   As contemplated by the Securities and Exchange Commission (SEC) under Rules of Regulation S-X, the accompanying financial statements and related footnotes have been condensed and do not contain certain information that will be included in the Company’s annual financial statements and footnotes thereto. For further information, refer to the Company’s audited consolidated financial statements and related footnotes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2023.   Cash and Cash Equivalents   For purposes of the statement of cash flows, the Company considers all highly liquid investment instruments purchased with original maturities of three months or less to be cash equivalents. There were no cash equivalents as of June 30, 2024, or December 31, 2023.   Revenue Recognition   On January 1, 2018, we adopted Accounting Standards Update No. 2014-09, (Revenue from Contracts with Customers) (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC), Revenue Recognition. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. The impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on January 1, 2018.   Topic Under 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.   We determine revenue recognition through the following steps:   ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation.     Company recognizes revenues based on monthly fees for services provided to customers. Some customers prepay for annual services and the Company defers such amounts and amortizes them into revenues as the service is provided.   Accounts Receivable   Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The allowance for doubtful trade receivables was $0 as of June 30, 2024 and December 31, 2023 as we believe all of our receivables are fully collectable.   Property, Equipment and Depreciation   Property and equipment are recorded at cost less accumulated depreciation. Upon retirement or sale, the cost of the assets disposed of and the related accumulated depreciation are removed from the accounts, with any resultant gain or loss being recognized as a component of other income or expense. Depreciation is computed over the estimated useful lives of the assets (3-5 years) using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. Maintenance and repairs are charged to operations as incurred.   Advertising Costs   The cost of advertising is $0.   Research and Development   Research and development costs is $0   Product Development Costs   Product development costs consist of cost incurred to develop the Company’s website and software for internal and external use. All system enhancement costs were accumulated and on the balance sheet for a total of $100,000.   Income Taxes   The Company is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized.   Use of Estimates   The preparation of financial statements in conformity with U. S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could vary from those estimates.   Beneficial Conversion Feature   Convertible debt includes conversion terms that are considered in the money compared to the market price of the stock on the date of the related agreement. The Company calculates the beneficial conversion feature and records a debt discount with the amount being amortized to interest expense over the term of the note.     Management’s Estimates and Assumptions   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses. Actual results could differ from these estimates.   Stock-Based Compensation   We account for stock-based compensation in accordance with “FASB ASC 718-10.” Stock-based compensation expense recognized during the period is based on the value of the portion of share-based awards that are ultimately expected to vest during the period. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option pricing model. The fair value of restricted stock is determined based on the number of shares granted and the closing price of the Company’s common stock on the date of grant. Compensation expense for all share-based payment awards is recognized using the straight-line amortization method over the vesting period.   Basic and Diluted Net Income (Loss) per Share Calculations   Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed like basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The share for convertible preferred shares were used in the calculation of the income per share.   For the six months ended June 30, 2024, the Company has excluded 800,000 series A preferred shares convertible into 579,710,145 shares of common stock.   For the six months ended June 30, 2023, the Company has excluded 800,000 series A preferred shares convertible into 579,710,145 shares of common stock, During the six months ended June 30, 2024, the above-mentioned shares are not included in the calculation for diluted earnings per share due to the Company’s net loss because their impact on the loss per share is anti-dilutive.   Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive.   Fair Value of Financial Instruments   The Company estimates the fair value of its financial instruments using available market information and appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. Accordingly, the Company estimates of fair value are not necessarily indicative of the amounts that the Company could realize in a current market exchange. The use of different market assumption and/or estimation methodologies may have a material effect on the estimated fair value amounts. The interest rates payable by the Company on its notes payable approximate market rates. The Company believes that the fair value of its financial instruments comprising accounts receivable, notes receivable, accounts payable, and notes payable approximate their carrying amounts.   Level 1: Quoted prices in active markets for identical assets or liabilities.   Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets.   Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable.   The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2024, and December 31, 2023:   Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis     (Level 1)     (Level 2)     (Level 3)   June 30, 2024   $      -     $      -     $        -   December 31, 2023   $ -     $ -     $ -       Recent Accounting Pronouncements   The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

v3.24.3

Going Concern	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	(2) Going Concern   Although our audited financial statements for the years ended December 31, 2023 and December 31, 2022 were prepared under the assumption that we would continue our operations as a going concern, the report of our independent registered public accounting firm that accompanies our financial statements for the years ended December 31, 2023 and December 31, 2022 contains a going concern qualification in which such firm expressed substantial doubt in our ability to continue as a going concern without additional capital from becoming available, based on the financial statements at that time. Specifically, as noted above, we have incurred an operating loss this year and have negative working capital. There are no assurances that such financing, if necessary, will be available to us at all or will be available in sufficient amounts or on reasonable terms. Our financial statements do not include any adjustments that may result from the outcome of this uncertainty.

v3.24.3

Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	(3) Related Party Transactions   During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5-year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5-year term of the agreements. During the three and six months ended June 30, 2024, the Company recorded $0 and $0, respectively, in stock-based compensation expense. During the three and six months ended June 30, 2023, the Company recorded $887 and $1,774, respectively, in stock-based compensation expense. The April 30, 2018, employment agreements calls for a 5-year term ending April 30, 2024, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO. For the period ending June 30, 2023, and June 30, 2024 the CEO was paid $52,819 and $52,819 and the CFO was paid $15,400 and $29,283 respectively.   As of June 30, 2024, and December 31, 2023, the total due to management for past accrued salaries is $32,200 and 20,000 respectively.   As of June 30, 2024, and December 31. 2023, the total due to management included in accounts payable and advances from related party is $83,173 and $2,651.

v3.24.3

Capital Stock, Warrants and Options	6 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Capital Stock, Warrants and Options	(4) Capital Stock, Warrants and Options   Series A Preferred Stock   The Company is authorized to issue up to 10,000,000 shares of Series A Preferred Stock, $0.001 par value per share, of which 800,000 shares are outstanding at June 30 2024 and December 31, 2023. The Preferred Stock may be issued in one or more series, the terms of which may be determined at the time of issuance by the Board of Directors, without further action by stockholders, and may include voting rights (including the right to vote as a series on matters), preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions.   Each share of Series A Preferred Stock shall bear a preferential dividend of twelve percent (12%) per year and is convertible into a number shares of the Company’s common stock, par value $0.001 per share (“Common Stock”) based upon Fifty (50%) percent of the average closing bid price of the Common Stock During the ten (10) day period prior to the conversion. The Company has not declared or accrued any dividends and as of June 30, 2024, and 2023 un accrued and undeclared dividends were $1,200.   Series B Preferred Stock   During the quarter ended September 30, 2014, the Company amended its Articles of incorporation to authorize 1,000,000 shares of Series B Preferred Stock at a par value of $0.001 and issued 10,000 shares. The Series B shares were valued at $76,000 and were expensed during 2014. The Series B Preferred Stock may be issued to one or series by the terms of which may be and may include preferences as to dividends and liquidation, conversion, redemption rights and sinking fund provisions. The Series B Preferred Shares have the right to vote in the aggregate, on all shareholder matters votes equal to 51% of the total shareholder vote on any and all shareholder matters. The Series B Preferred Stock will be entitled to this 51% voting right no matter how many shares of common stock or other voting stock of Data Call Technology stock is issued and outstanding in the future.   During the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company’s CEO, in connection with the execution of a new 5-year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company’s CFO, in connection with the execution of a new 5 year employment agreement. The restricted shares were valued at $0.0034 per share using the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $18,700 to be recognized over the 5-year term of the agreements. During the three and six months ended June 30, 2024, the Company recorded $887 and $1,774, respectively, in stock-based compensation expense. During the three and six months ended June 30, 2023, the Company recorded $887 and $1,774, respectively, in stock-based compensation expense. The April 30, 2018 employment agreements calls for a 5-year term ending April 30, 2024, annual compensation of $98,000 per year for services as CEO, annual compensation of $57,200 per year for services as CFO. During 2023 the company issued 500,000 shares to a contractor for services.   Common Stock   The Company is authorized to issue up to 490,000,000 shares of Common Stock, of which 157,498,515 shares were issued and outstanding as of June 30, 2024 and December 31, 2023.

v3.24.3

Property and Equipment	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment	(5) Property and Equipment   Major classes of property and equipment together with their estimated useful lives, consisted of the following:  Schedule of Property and Equipment     Years     June 30, 2024     December 31, 2023   Equipment     3-5     $ 119,386     $ 119,386   Office furniture     7       21,681       21,681   Leasehold improvements     3       10,656       10,656   Property and equipment, gross             151,723       151,723   Less accumulated depreciation and amortization             (148,960 )     (148,469 ) Net property and equipment           $ 2,763     $ 3,254     The amount of Depreciation Expense recorded for the period ending June 30 ,2024 and June 30, 2023 was $491 and $491.

v3.24.3

Deferred Revenue	6 Months Ended
	Jun. 30, 2024
Deferred Revenue
Deferred Revenue	(6) Deferred Revenue   Prepaid subscriptions for services are deferred and are amortized as services are provided.   Summary of Deferred Revenue     June 30 2024     December 31,2023   Beginning Balance     42,335       -   Prepayment Received     -     $ 254,010   Less Recognized Revenue     (42,335 )   $ (211,675 ) Deferred Revenue     -     $ 42,335

v3.24.3

System Integration	6 Months Ended
	Jun. 30, 2024
System Integration
System Integration	(7) System Integration   In June of 2023 the company started the arduous task of reconstructing our back-end systems architecture. This task was initialized to exploit the latest technological advances within our space, utilizing our data center efficiencies to further streamline our processes. The process has not been completed as of June 30, 2024. Since it has not been completed the Company has been accumulating its cost in other assets and when completed will be capitalized and depreciated over time. The company has accumulated at this time $100,000 in costs on the balance sheet.

v3.24.3

Subsequent Events and Contingencies	6 Months Ended
	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent Events and Contingencies	(8) Subsequent Events and Contingencies   The Company has evaluated subsequent events from the date on the balance sheet through the date these financial statements are being filed with the Securities and Exchange Commission. No additional material events or transactions have occurred during this subsequent event reporting period which required recognition or disclosure in the financial statements.

v3.24.3

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Organization, Ownership and Business	Organization, Ownership and Business   Data Call Technologies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada in 2002. The Company’s mission is to integrate cutting-edge information delivery solutions that are currently deployed by the media, and put them within the control of retail and commercial enterprises. The Company’s software and services put its clients in control of real-time advertising, news, and other content, including emergency alerts.   The accompanying unaudited financial statements have been prepared in accordance with U. S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six-month period ended June 30, 2024 are not indicative of the results that may be expected for the year ending December 31, 2024.   As contemplated by the Securities and Exchange Commission (SEC) under Rules of Regulation S-X, the accompanying financial statements and related footnotes have been condensed and do not contain certain information that will be included in the Company’s annual financial statements and footnotes thereto. For further information, refer to the Company’s audited consolidated financial statements and related footnotes thereto included in the Company’s annual report on Form 10-K for the year ended December 31, 2023.
Cash and Cash Equivalents	Cash and Cash Equivalents   For purposes of the statement of cash flows, the Company considers all highly liquid investment instruments purchased with original maturities of three months or less to be cash equivalents. There were no cash equivalents as of June 30, 2024, or December 31, 2023.
Revenue Recognition	Revenue Recognition   On January 1, 2018, we adopted Accounting Standards Update No. 2014-09, (Revenue from Contracts with Customers) (Topic 606), which supersedes the revenue recognition requirements in Accounting Standards Codification (ASC), Revenue Recognition. Results for reporting periods beginning after January 1, 2018 are presented under Topic 606. The impact of adopting the new revenue standard was not material to our financial statements and there was no adjustment to beginning retained earnings on January 1, 2018.   Topic Under 606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.   We determine revenue recognition through the following steps:   ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation.     Company recognizes revenues based on monthly fees for services provided to customers. Some customers prepay for annual services and the Company defers such amounts and amortizes them into revenues as the service is provided.
Accounts Receivable	Accounts Receivable   Accounts receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review of the current status of each customer’s trade accounts receivable. The allowance for doubtful trade receivables was $0 as of June 30, 2024 and December 31, 2023 as we believe all of our receivables are fully collectable.
Property, Equipment and Depreciation	Property, Equipment and Depreciation   Property and equipment are recorded at cost less accumulated depreciation. Upon retirement or sale, the cost of the assets disposed of and the related accumulated depreciation are removed from the accounts, with any resultant gain or loss being recognized as a component of other income or expense. Depreciation is computed over the estimated useful lives of the assets (3-5 years) using the straight-line method for financial reporting purposes and accelerated methods for income tax purposes. Maintenance and repairs are charged to operations as incurred.
Advertising Costs	Advertising Costs   The cost of advertising is $0.
Research and Development	Research and Development   Research and development costs is $0
Product Development Costs	Product Development Costs   Product development costs consist of cost incurred to develop the Company’s website and software for internal and external use. All system enhancement costs were accumulated and on the balance sheet for a total of $100,000.
Income Taxes	Income Taxes   The Company is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized.
Use of Estimates	Use of Estimates   The preparation of financial statements in conformity with U. S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could vary from those estimates.
Beneficial Conversion Feature	Beneficial Conversion Feature   Convertible debt includes conversion terms that are considered in the money compared to the market price of the stock on the date of the related agreement. The Company calculates the beneficial conversion feature and records a debt discount with the amount being amortized to interest expense over the term of the note.
Management’s Estimates and Assumptions	Management’s Estimates and Assumptions   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses. Actual results could differ from these estimates.
Stock-Based Compensation	Stock-Based Compensation   We account for stock-based compensation in accordance with “FASB ASC 718-10.” Stock-based compensation expense recognized during the period is based on the value of the portion of share-based awards that are ultimately expected to vest during the period. The fair value of each stock option grant is estimated on the date of grant using the Black-Scholes option pricing model. The fair value of restricted stock is determined based on the number of shares granted and the closing price of the Company’s common stock on the date of grant. Compensation expense for all share-based payment awards is recognized using the straight-line amortization method over the vesting period.
Basic and Diluted Net Income (Loss) per Share Calculations	Basic and Diluted Net Income (Loss) per Share Calculations   Income (Loss) per Share dictates the calculation of basic earnings per share and diluted earnings per share. Basic earnings per share are computed by dividing income available to common shareholders by the weighted-average number of common shares available. Diluted earnings per share is computed like basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The share for convertible preferred shares were used in the calculation of the income per share.   For the six months ended June 30, 2024, the Company has excluded 800,000 series A preferred shares convertible into 579,710,145 shares of common stock.   For the six months ended June 30, 2023, the Company has excluded 800,000 series A preferred shares convertible into 579,710,145 shares of common stock, During the six months ended June 30, 2024, the above-mentioned shares are not included in the calculation for diluted earnings per share due to the Company’s net loss because their impact on the loss per share is anti-dilutive.   Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive.
Fair Value of Financial Instruments	Fair Value of Financial Instruments   The Company estimates the fair value of its financial instruments using available market information and appropriate valuation methodologies. However, considerable judgment is required in interpreting market data to develop the estimates of fair value. Accordingly, the Company estimates of fair value are not necessarily indicative of the amounts that the Company could realize in a current market exchange. The use of different market assumption and/or estimation methodologies may have a material effect on the estimated fair value amounts. The interest rates payable by the Company on its notes payable approximate market rates. The Company believes that the fair value of its financial instruments comprising accounts receivable, notes receivable, accounts payable, and notes payable approximate their carrying amounts.   Level 1: Quoted prices in active markets for identical assets or liabilities.   Level 2: Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets.   Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable.   The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2024, and December 31, 2023:   Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis     (Level 1)     (Level 2)     (Level 3)   June 30, 2024   $      -     $      -     $        -   December 31, 2023   $ -     $ -     $ -
Recent Accounting Pronouncements	Recent Accounting Pronouncements   The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

v3.24.3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the Company’s Assets and Liabilities within the fair value hierarchy utilized to measure fair value on a recurring basis as of June 30, 2024, and December 31, 2023:   Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis     (Level 1)     (Level 2)     (Level 3)   June 30, 2024   $      -     $      -     $        -   December 31, 2023   $ -     $ -     $ -

v3.24.3

Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Major classes of property and equipment together with their estimated useful lives, consisted of the following:  Schedule of Property and Equipment     Years     June 30, 2024     December 31, 2023   Equipment     3-5     $ 119,386     $ 119,386   Office furniture     7       21,681       21,681   Leasehold improvements     3       10,656       10,656   Property and equipment, gross             151,723       151,723   Less accumulated depreciation and amortization             (148,960 )     (148,469 ) Net property and equipment           $ 2,763     $ 3,254

v3.24.3

Deferred Revenue (Tables)	6 Months Ended
	Jun. 30, 2024
Deferred Revenue
Summary of Deferred Revenue	Prepaid subscriptions for services are deferred and are amortized as services are provided.   Summary of Deferred Revenue     June 30 2024     December 31,2023   Beginning Balance     42,335       -   Prepayment Received     -     $ 254,010   Less Recognized Revenue     (42,335 )   $ (211,675 ) Deferred Revenue     -     $ 42,335

v3.24.3

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto Asset [Line Items]
Fair value assets and liabilities
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto Asset [Line Items]
Fair value assets and liabilities
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto Asset [Line Items]
Fair value assets and liabilities

v3.24.3

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Cash equivalents	$ 0		$ 0
Allowance for doubtful trade receivables	0		$ 0
Advertising costs	0
Research and Development costs	0
Product development costs	$ 100,000
Common Stock [Member]
Property, Plant and Equipment [Line Items]
Antidilutive earnings excluded from common stock	579,710,145	579,710,145
Series A Preferred Stock [Member]
Property, Plant and Equipment [Line Items]
Antidilutive earnings excluded from common stock	800,000	800,000
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property and equipment	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of property and equipment	5 years

v3.24.3

Related Party Transactions (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended
	Apr. 30, 2018	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2018	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Accrued salaries		$ 32,200			$ 32,200		$ 20,000
Related Party [Member]
Related Party Transaction [Line Items]
Accounts payable - related party		83,173			83,173		$ 2,651
Employment Agreement [Member]
Related Party Transaction [Line Items]
Agreement term				5 years
Share-based payment arrangement, nonvested award, cost not yet recognized, amount				$ 18,700
Stock-based compensation		$ 0	$ 1,774		0	$ 887
Restricted Stock [Member] | Employment Agreement [Member]
Related Party Transaction [Line Items]
Shares issued price per share				$ 0.0034
Tim Vance [Member] | Employment Agreement [Member]
Related Party Transaction [Line Items]
Annual compensation	$ 98,000				52,819	52,819
Tim Vance [Member] | Restricted Stock [Member] | Employment Agreement [Member]
Related Party Transaction [Line Items]
Number of restricted shares issued				3,500,000
Agreement term	5 years			5 years
Gary D. Woerz [Member] | Employment Agreement [Member]
Related Party Transaction [Line Items]
Annual compensation	$ 57,200				$ 29,283	$ 15,400
Gary D. Woerz [Member] | Restricted Stock [Member] | Employment Agreement [Member]
Related Party Transaction [Line Items]
Number of restricted shares issued				2,000,000
Agreement term				5 years

v3.24.3

Capital Stock, Warrants and Options (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended				6 Months Ended		12 Months Ended
	Apr. 30, 2018	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2018	Sep. 30, 2014	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Class of Stock [Line Items]
Common stock, par value		$ 0.001				$ 0.001		$ 0.001
Common stock, shares authorized		490,000,000				490,000,000		490,000,000
Common stock, shares issued		157,498,515				157,498,515		157,498,515
Common stock, shares outstanding		157,498,515				157,498,515		157,498,515
Employment Agreement [Member]
Class of Stock [Line Items]
Agreement term				5 years
Stock based compensation expense		$ 0	$ 1,774			$ 0	$ 887
Restricted Stock [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Shares issued price per share				$ 0.0034
Tim Vance [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Annual compensation	$ 98,000					52,819	52,819
Tim Vance [Member] | Restricted Stock [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued as restricted shares				3,500,000
Agreement term	5 years			5 years
Gary D. Woerz [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Annual compensation	$ 57,200					$ 29,283	15,400
Gary D. Woerz [Member] | Restricted Stock [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued as restricted shares				2,000,000
Agreement term				5 years
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized		10,000,000				10,000,000		10,000,000
Preferred stock, par value		$ 0.001				$ 0.001		$ 0.001
Preferred stock, shares outstanding		800,000				800,000		800,000
Preferred stock, dividend percentage						12.00%
Preferred stock, conversion description						convertible into a number shares of the Company’s common stock, par value $0.001 per share (“Common Stock”) based upon Fifty (50%) percent of the average closing bid price of the Common Stock During the ten (10) day period prior to the conversion.
Preferred stock unaccrued and undeclared dividends		$ 1,200				$ 1,200		$ 1,200
Preferred stock, shares issued		800,000				800,000		800,000
Preferred stock value		$ 800				$ 800		$ 800
Series B Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized		1,000,000			1,000,000	1,000,000		1,000,000
Preferred stock, par value		$ 0.001			$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares outstanding		10,000				10,000		10,000
Preferred stock, shares issued		10,000			10,000	10,000		10,000
Preferred stock value		$ 10			$ 76,000	$ 10		$ 10
Preferred Stock voting percentage					51.00%
Series B Preferred Stock [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Agreement term				5 years
Expenses to be recognized				$ 18,700
Stock based compensation expense		$ 1,774	$ 1,774			$ 887	$ 887
Series B Preferred Stock [Member] | Restricted Stock [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Shares issued price per share				$ 0.0034
Series B Preferred Stock [Member] | Tim Vance [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Annual compensation	$ 98,000
Series B Preferred Stock [Member] | Tim Vance [Member] | Restricted Stock [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued as restricted shares				3,500,000
Agreement term	5 years			5 years
Series B Preferred Stock [Member] | Gary D. Woerz [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Annual compensation	$ 57,200
Contractor for services								500,000
Series B Preferred Stock [Member] | Gary D. Woerz [Member] | Restricted Stock [Member] | Employment Agreement [Member]
Class of Stock [Line Items]
Number of common stock shares issued as restricted shares				2,000,000
Agreement term				5 years

v3.24.3

Schedule of Property and Equipment (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 151,723	$ 151,723
Less accumulated depreciation and amortization	(148,960)	(148,469)
Net property and equipment	$ 2,763	3,254
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	5 years
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 119,386	119,386
Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	3 years
Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	7 years
Property and equipment, gross	$ 21,681	21,681
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment estimated useful lives	3 years
Property and equipment, gross	$ 10,656	$ 10,656

v3.24.3

Property and Equipment (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 491	$ 491

v3.24.3

Summary of Deferred Revenue (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Deferred Revenue
Beginning Balance	$ 42,335
Prepayment Received		254,010
Less Recognized Revenue	(42,335)	(211,675)
Deferred Revenue		$ 42,335

v3.24.3

System Integration (Details Narrative)	Jun. 30, 2024 USD ($)
System Integration
Accumulated costs in other assets	$ 100,000

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