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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
Amendment
No. 2 to
FORM
10-K/A
☒ ANNUAL
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the fiscal year ended December 31, 2022
or
☐ TRANSITION
REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from _________ to _________
Commission
file number: 333-173039
AMERIGUARD SECURITY SERVICES, INC.
(Exact
name of registrant as specified in its charter)
Nevada |
|
99-0363866 |
(State
or other jurisdiction of
incorporation or organization) |
|
(IRS
Employer
Identification No.) |
5470 W. Spruce Avenue, Suite 102
Fresno,
CA 93722
(Address
of Principal Executive Offices) (Zip Code)
Registrant’s
telephone number, including the area code: (559) 271-5984
Securities
registered pursuant to Section 12(b) of the Act: None.
Securities
registered pursuant to Section 12(g) of the Act: None.
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒
Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐ No ☒
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 report(s)), 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 large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting
company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”
and “emerging growth company” in Rule 12b-2 of the Exchange Act.
|
Large
accelerated filer |
☐ |
Accelerated
filer |
☐ |
|
Non-accelerated filer |
☒ |
Smaller
reporting company |
☒ |
|
|
Emerging
growth company |
☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
The
aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which
the common equity was last sold on June 30, 2022, or the average bid and ask price of such common equity, as of the last business day
of the registrant’s most recently completed second fiscal quarter is $4,021,596.
The
number of outstanding shares of the registrant’s common stock on March 20, 2023, was 94,471,302.
Documents
Incorporated by Reference: None.
FORM
10-K ANNUAL REPORT
FISCAL
YEAR ENDED DECEMBER 31, 2022
TABLE
OF CONTENTS
FORWARD-LOOKING
STATEMENTS
The
statements contained in this report with respect to our financial condition, results of operations and business that are not historical
facts are “forward-looking statements”. Forward-looking statements can be identified by the use of forward-looking terminology,
such as “anticipate”, “believe”, “expect”, “plan”, “intend”, “seek”,
“estimate”, “project”, “could”, “may” or the negative thereof or other variations thereon,
or by discussions of strategy that involve risks and uncertainties. Management wishes to caution the reader of the forward-looking statements
that any such statements that are contained in this report reflect our current beliefs with respect to future events and involve known
and unknown risks, uncertainties and other factors, including, but not limited to, economic, competitive, regulatory, technological,
key employees, and general business factors affecting our operations, markets, growth, services, products, licenses and other factors,
some of which are described in this report including in “Risk Factors” in Item 1A and some of which are discussed in our
other filings with the SEC. These forward-looking statements are only estimates or predictions. No assurances can be given regarding
the achievement of future results, as actual results may differ materially as a result of risks facing our company, and actual events
may differ from the assumptions underlying the statements that have been made regarding anticipated events.
These
risk factors should be considered in connection with any subsequent written or oral forward-looking statements that we or persons acting
on our behalf may issue. All written and oral forward-looking statements made in connection with this report that are attributable to
our company or persons acting on our behalf are expressly qualified in their entirety by these cautionary statements. Given these uncertainties,
we caution investors not to unduly rely on our forward-looking statements. We do not undertake any obligation to review or confirm analysts’
expectations or estimates or to release publicly any revisions to any forward-looking statements to reflect events or circumstances after
the date of this report or to reflect the occurrence of unanticipated events, except as required by applicable law or regulation.
PART
I
ITEM
1. BUSINESS
Company
History
Health
Revenue Assurance Holding, Inc. (the Company), was incorporated in Nevada on December 13, 2010.
The
Company intended to become a provider of revenue cycle services to a broad range of healthcare providers. Offering the customers integrated
solutions designed around their specific business needs, including revenue cycle data analysis, contract and outsourced coding, billing,
coding and compliance audits, coding education, coding consulting, physician coding services and ICD-10 education and transition services.
On
February 10, 2012, the Company entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”)
with Health Revenue Assurance Holdings, Inc. (formerly known as Anvex International, Inc., “HRAH”), a Nevada company, and
its wholly-owned subsidiary Health Revenue Acquisition Corporation (“Acquisition Sub”), which was treated for accounting
purposes as a reverse recapitalization with HRAA, considered the accounting acquirer. Each share of HRAA’s common stock was exchanged
for the right to receive approximately 1,271 shares of HRAH’s common stock. Before their entry into the Merger Agreement, no material
relationship existed between HRAH and Acquisition Sub or HRAA. On April 27, 2012, the Company completed a 12.98 to 1 forward stock
split. On May 2, 2012, the Company changed its ticker symbol from ANVX to HRAA.
The
Company then went dormant in August 2014.
On
July 14, 2020, as a result of a custodianship in Clark County, Nevada, Case Number: A816259, Custodian Ventures LLC (“Custodian”)
was appointed Custodian of the Company.
On
July 15, 2020, Custodian appointed David Lazar as the Company’s Chief Executive Officer, President, Secretary, Chief Financial
Officer, Chief Executive Officer and Chairman of the Board of Directors.
AmeriGuard
Security Services, Inc. (AmeriGuard) was incorporated in California November 14, 2002. The corporation was incorporated with the
issuance of 1,000 common shares formerly held by Lawrence Garcia, President and CEO with 550 shares and Lillian Flores, former VP of
Operations with 450 shares. On July 12, 2022, under the terms of a Settlement Agreement, Flores exchanged her 450 shares for the
consideration of $3,384,950 and a promissory note in that amount secured by a stock pledge. AmeriGuard provides armed guard services
as a federal contractor with licenses in 7 states and provides commercial guard services in California.
On
September 8, 2021, under the terms of a private stock purchase agreement, 10,000,000 shares of Series A-1 Preferred Stock, $0.001
par value per share (the “Shares”) of the Company, were transferred from Custodian Ventures, LLC to AmeriGuard. As a result,
AmeriGuard became holder of approximately 91% of the voting rights of the issued and outstanding share capital of the Company on a fully
diluted basis of the Company and became the controlling shareholder. The consideration paid for the Shares was $450,000. In connection
with the transaction, David Lazar forgave the Company from all debts owed to him and/or Custodian Ventures, LLC.
On
September 8, 2021, the Company accepted the resignations from David Lazar as the Company’s Chief Executive Officer, Chief
Financial Officer, Treasurer, Secretary and as a Member of the Board of Directors. Effective on the same date to fill the vacancies created
by Mr. Lazar’s resignations, the Company appointed Lawrence Garcia as the Company’s President, CEO, CFO, Treasurer, Secretary,
and Chairman of the Board of Directors. These resignations are in connection with the consummation of the private stock purchase agreement
and was not the result of any disagreement with Company on any matter relating to Company’s operations, policies or practices.
On
March 11, 2022, the Company, amended its articles of incorporation to change its name to AmeriGuard Security Services, Inc. (AGSS)
from Health Revenue Assurance Holdings, Inc. The name was deemed effective by FINRA on March 17, 2022.
On
December 9, 2022, AGSS entered into the Merger Agreement. AmeriGuard became a wholly owned subsidiary of AGSS, and AGSS its only shareholder
and will continue in its existence with one owner, AGSS. Pursuant to the Share Exchange, (a) the Majority Shareholder relinquished all
of his 573 AmeriGuard common shares and the Minority Shareholders relinquished all of their 67 AmeriGuard common shares, constituting
all issued and outstanding shares of AmeriGuard (the “AmeriGuard Shares”), and were issued an aggregate of 80,578,125 and
9,421,875 respectively of AGSS common shares, representing 86.26% and 10.09% of the outstanding Common Stock of AGSS and (b) AmeriGuard
returned the A-1 Preferred Stock of AGSS for retirement. After the issuance of the common shares, the existing 3,417,302 common shares
represent 3.66% of the outstanding common stock of AGSS.
Under the
AGSS Merger Agreement, One Hundred Percent (100%) of the ownership interest of Ameriguard was exchanged for an aggregate of 90,000,000
shares of common stock of AGSS issued to the Majority Shareholders and the Minority Shareholders, in accordance with the AGSS Merger
Agreement (the “AGSS Merger”). Also, as part of the AGSS Merger, Ameriguard cancelled the 10,000,000 shares of Series A-1
Preferred Stock it had purchased from Custodian Ventures, LLC. The former stockholders of Ameriguard acquired a majority of the issued
and outstanding common stock as a result of the share exchange transaction. Lawrence Garcia currently owns 86.26% of the issued and outstanding
voting stock of the Company and will be able to exert significant influence and control over the Company for the foreseeable future.
We have 10,000,000
authorized and designated Series A-1 Preferred Stock which are entitled to seventy-two (72) votes per share of Series A-1 Preferred Stock
on all matters on which stockholders may vote. While we currently have no such shares issued and outstanding, the voting rights afforded
these Series A-1 Preferred Stock would give any future holders a disparate voting interest and allow them to potentially exert control
over the actions of the Company.
Pursuant
to the terms of a settlement agreement, by and among Garcia, AmeriGuard, and Lillian Flores (“Flores”), dated July 7,
2022 (the “Settlement Agreement”), AmeriGuard repurchased the 450 common shares of Flores for a total consideration of $3,384,950
payable in five equal annual installments compounded semi-annually at a three percent rate. The initial payment on July 8, 2022,
of $686,990 reduced the balance to $2,697,960. The second through fifth installment are due on December 31, 2023, through December 31,
2026.
Prior
to Merger, under the terms of a stock pledge agreement, by and among Garcia, Flores and AmeriGuard, dated July 7, 2022, 360 AmeriGuard
common shares remained held in AmeriGuard treasury pledged to Flores. On Merger these pledged shares were substituted with 50,625,000
AGSS common stock of the 80,578,125 issued to Lawrence Garcia. These pledged shares are redeemed and returned to Garcia based on a stock
redemption agreement, by and among Garcia, Flores and AmeriGuard, dated July 7, 2022.
The
purposes of the transactions described in this Current Report were to complete a business combination by a stock for stock merger and
complete a recapitalization of the company with the result being that AmeriGuard became a wholly owned subsidiary of AGSS. Our business
operations will now focus on the business of AmeriGuard and its management will be the management of AGSS.
There
is no offering with this merger.
Effective
immediately after the Share Exchange, the stock transfer books of AmeriGuard shall be closed.
Overview
AmeriGuard
principally provides guard services to governmental, quasi-governmental and commercial property management. Guard services generated
$24 million in revenues for the fiscal year ended December 31, 2022. Guard services include, providing armed and unarmed uniformed security
personnel for access control, mobile patrols, traffic control, security console/system operators, fire safety directors, communication,
reception, concierge and front desk/doorman operations. As we continue to push growth organically as well as through acquisition, we
will be able to realize greater market share in the security industry.
Corporation
Information
Our
principal executive offices are currently located at 5470 W Spruce Ave Suite 102 Fresno CA 93722.
Our
website; www.ameriguardsecurity.com.
Employees
As
of December 31, 2022, we had 315 full-time employees, 240 of these employees are represented by collective bargaining agreements
and the Company considers it relations with its employees to be very good.
Our
Industry
Security
guard and related services in the US is comprised of over 11,000 companies and 900,000 officers. We compete with top firms, such as Allied
Universal, Securitas, G4S and Prosegur Security, which control the majority of the industry.. Ameriguard’s approximately $24.6
million in annual revenue places it in a strong competitive position.
We
believe that the top 40 companies have the resources to harness technology, to expand their business into related services other than
guard services. Companies with over $50 million in revenue have, over the last 10 years, experienced steady growth while those guard
companies under $20 million, the remaining 9,900 firms, have experienced declining revenues. We believe that the principal reason for
this is the steady diversification of security services away from the traditional guard services to areas of utilization of technology
requiring capital. Along with this, we believe that the profitability challenges below $20 million annual sales are much more difficult
that above $50 million is sales, largely due to the significant economies of scale achieve at the higher revenue levels.
The
proliferation of technology while increasing efficacy in performance and inevitably lower costs in the future, the impact on the contract
security industry will likely have mixed results – positive for companies who harness technology into their service delivery strategies
– and negative for those companies who fail to invest in or adopt these service-enhancing capabilities. Despite the advances in
the U.S. contract guarding business over recent years, there remains a question as to the industry’s viability in view of the increasing
trend for integrating manned services with security systems (i.e. security video, access control and monitoring) along with the emergence
of other new smart technology options and solutions (i.e. robotics, drones, cybersecurity and crowd sharing alert notification).
The
recent merger and acquisition trend, primarily by the major national and international security organizations and fueled by investment
and funding from private equity firms, is continuing. The underlying reason for this shift is less obvious and suggests an increasing
number of sellers who concluded that their better option was to exit and sell rather than remain in the marketplace and try to compete
and organically grow their market share.
Despite
its low barriers of entry and nominal capital requirements, the security guard business has become more challenging for the smaller owner/operator.
The traditionally historic advantage of the smaller operator’s ability to offer relationship-driven customized services is no longer
totally sufficient for sustainable growth – especially with the increasing regulatory challenges of the Affordable Care Act, federal
and state minimum wage laws, Family Medical Leave Act and state laws (i.e. meal and rest break reporting and now, predictive scheduling).
Even
stronger local and smaller regional companies are finding it more difficult to protect their client base and grow revenues under increasing
regulatory as well as competitive pressures. Larger regional and national organizations are dealing with the regulatory climate while
growing market share by leveraging infrastructure, technology, economies of scale with more aggressive pricing and better service reliability.
This approach appears to offer a more compelling value proposition from the client’s perspective, which seems evident by the higher
client retention rates reported by the major security companies.
However,
this consolidating trend may not be inevitable for the future as newer, more tech-savvy owner/operators enter the business and recognize
how to adopt best practices with a variety of sophisticated third-party software platforms and applications to help level the playing
field. These include talent management and on-boarding applications to attract, hire and maintain a more skilled and reliable workforce;
integrated labor management platforms to control scheduling, compliance, operations, payroll, billing and financial reporting; and state-of-the-art
social media marketing applications.
The
contract security industry should now be able to more effectively capitalize on and penetrate opportunities in a $20 billion in-house
market – especially for those companies who have invested and integrated technology into a more highly reliable ecosystem of protective
services.
For
the foreseeable future, the U.S. manned guarding business seems likely for continued sustainable growth. While the technology/manpower
ratio may shift the revenue mix going forward, based on today’s currently expanding U.S. economy, the prospects for an aggregate
growth rate of four percent or more seem realistic and perhaps even conservative, especially for ownership who have prudently invested
in technology enhancements to their core guarding operations.
Providing
these strategies can yield an attractive ROI, increase operating profits (EBITDA ranges of four to six percent and higher) and enterprise
valuations, this industry seems not only viable but also opportune for further investment consideration.
(The
above industry data taken from https://www.nasco.org/wp-content/uploads/2021/08/2021-Bob-Perry-Contract-Security-Industry-White-Paper-1.pdf)
ITEM
1A. RISK FACTORS
AS
A SMALLER REPORTING COMPANY, WE ARE NOT REQUIRED TO PROVIDE A STATEMENT OF RISK FACTORS.
ITEM 1B. UNRESOLVED STAFF COMMENTS.
None.
ITEM
2. PROPERTIES
The
Company’s corporate headquarters is located at 5470 W. Spruce Avenue, Suite 102, Fresno CA. The lease is currently month to month.
Landlord has not indicated a desire for a new lease. Our lease payments are a total of $55,767 for the entire term (or, $4,230 per month).
The Company believes that this rent expense is reasonable and comparable to the rent that would be charged to a third party.
ITEM
3. LEGAL PROCEEDINGS
Involvement
in Certain Legal Proceedings
To
our knowledge, during the past ten years, none of our directors, executive officers, promoters, control persons, or nominees has:
|
● |
been
convicted in a criminal proceeding or been subject to a pending criminal proceeding (excluding traffic violations and other minor
offenses) |
|
|
|
|
● |
had
any bankruptcy petition filed by or against the business or property of the person, or of any partnership, corporation or business
association of which he was a general partner or executive officer, either at the time of the bankruptcy filing or within two years
prior to that time; |
|
|
|
|
● |
been
found by a court of competent jurisdiction in a civil action or by the Commission or the Commodity Futures Trading Commission to
have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated; |
|
|
|
|
● |
been
the subject of, or a party to, any federal or state judicial or administrative order, judgment, decree, or finding, not subsequently
reversed, suspended or vacated (not including any settlement of a civil proceeding among private litigants), relating to an alleged
violation of any federal or state securities or commodities law or regulation, any law or regulation respecting financial institutions
or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution,
civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order, or any law or regulation prohibiting
mail or wire fraud or fraud in connection with any business entity; or |
|
● |
been
the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization
(as defined in Section 3(a)(26) of the Exchange Act), any registered entity (as defined in Section 1(a)(29) of the Commodity
Exchange Act), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or
persons associated with a member. |
In
the second quarter of 2022 the Company did receive a demand letter from a terminated employee’s lawyer. The demand letter claimed
the employee experienced discrimination and wrongful termination. This issue was handled by the Company’s labor attorney and after
review and negotiation it was settled out or court in March of 2023 in the amount of $23,000. No other legal issues or court filings
are active at this time.
ITEM
4. MINE SAFETY DISCLOSURES
Not
applicable.
PART
II
ITEM
5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES
Market
Information
As
of the date of this report, the Company’s common stock is quoted on OTC Markets, symbol AGSS.
The
high and low bid prices of our common stock following such date is as follows:
Quarter
Ended | |
High | | |
Low | |
March
31, 2022 | |
$ | 3.70 | | |
$ | 1.04 | |
June
30, 2022 | |
$ | 5.34 | | |
$ | 1.70 | |
September
30, 2022 | |
$ | 3.00 | | |
$ | 1.20 | |
December
31, 2022 | |
$ | 3.38 | | |
$ | 1.00 | |
The
last reported sales price of our common stock on the OTC Markets on March 22, 2023, was $2.10.
Authorized
Capital Stock
Our
authorized capital stock consists of five hundred million (500,000,000) shares of common stock, par value $0.001 per
share. Immediately after giving effect to the Merger and related transactions, there were 93,417,302 shares of our common stock issued
and outstanding.
Dividend
Policy
We
have not declared or paid dividends on our common stock since our formation, and we do not anticipate paying dividends in the foreseeable
future. Declaration or payment of dividends, if any, in the future, will be at the discretion of our Board of Directors and will depend
on our then current financial condition, results of operations, capital requirements and other factors deemed relevant by the Board of
Directors. There are no contractual restrictions on our ability to declare or pay dividends.
Holders
As
of March 20, 2023, there were 94,471,302 shares of common stock issued and outstanding, which were held by 95 stockholders of record.
Transfer
Agent
The
transfer agent for our common stock is VStock Transfer, and its telephone number is (727) 289-0010.
Equity
Compensation Plans
We
do not have any equity compensation plans.
Recent
Sales of Unregistered Securities; Use of Proceeds from Registered Securities
On
December 9, 2022, Ameriguard Security Services, Inc. f/k/a Health Revenue Assurance Holding, Inc. a Nevada corporation (“we”,
“AGSS” or the “Company”), entered into a Definitive Share Exchange Agreement (the “Merger Agreement”)
with Ameriguard Security Services, Inc., a California corporation, (“Ameriguard”) and Lawrence Garcia (“Garcia”)
the majority shareholder of Ameriguard (the “Majority Shareholder”) and the minority shareholders of Ameriguard (“Minority
Shareholders”). Under the Merger Agreement, One Hundred Percent (100%) of the ownership interest of Ameriguard was exchanged for
an aggregate of 90,000,000 shares of common stock of AGSS issued to the Majority Shareholders and the Minority Shareholders, in accordance
with the Share Exchange Agreement (the “Merger”)
Purchases
of Equity Securities by the Small Business Issuer and Affiliated Purchasers
None.
ITEM
6. SELECTED FINANCIAL DATA.
Smaller
reporting companies are not required to provide the information required by this Item 6.
ITEM
7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
This
Item 7 contains forward-looking statements. Forward-looking statements in this Annual Report on Form 10-K are subject to a number of
risks and uncertainties, some of which are beyond our control. Our actual results, performance, prospects or opportunities could differ
materially from those expressed in or implied by the forward-looking statements. Additional risks of which we are not currently aware
or which we currently deem immaterial could also cause our actual results to differ, including those discussed in the sections entitled
“Forward-Looking Statements” and “Risk Factors” included elsewhere in this Annual Report.
Management’s
Discussion and Analysis should be read in conjunction with the financial statements included in this Annual Report on Form 10-K (the
“Financial Statements”). The financial statements have been prepared in accordance with generally accepted accounting policies
in the United States (“GAAP”). Except as otherwise disclosed, all dollar figures included therein and in the following management
discussion and analysis are quoted in United States dollars.
The
following discussion of the Company’s financial condition and the results of operations should be read in conjunction with the
Financial Statements and footnotes thereto appearing elsewhere in this Report.
The
Private Securities Litigation Reform Act of 1995 provides a safe harbor for forward-looking statements. In order to comply with the terms
of the safe harbor, the Company notes that in addition to the description of historical facts contained herein, this report contains
certain forward-looking statements that involve risks and uncertainties as detailed herein and from time to time in the Company’s
other filings with the Securities and Exchange Commission and elsewhere. Such statements are based on management’s current expectations
and are subject to a number of factors and uncertainties, which could cause actual results to differ materially from those, described
in the forward-looking statements. These factors include, among others: (a) the Company’s fluctuations in sales and operating results;
(b) regulatory, competitive and contractual risks; (c) development risks; (d) the ability to achieve strategic initiatives, including
but not limited to the ability to achieve sales growth, and (e) unknown litigation.
Corporate
Structure
As
previously mentioned, on December 9, 2022, AGSS executed a reverse merger with AmeriGuard resulting in AGSS becoming the sole owner of
AmeriGuard. This merger establishes AGSS as a company operating a viable guard company with annual sales of approximately $24,000,000.
It also is in the position to access the capital market to generate the capital needed to begin its growth strategy of mergers and acquisitions
within the security industry.
Prior
to and after the merger AGSS has been working on developing the leadership team needed. We have in place a CEO with 20 years of experience
in our industry and has been very successful in the government contracting market. Our CFO has over 35 years of business finance experience,
the last 15 of which he has been focusing on organizational development consulting across multiple industries, and an Operations team
on the east coast managing IT and our federal contracts. We have an exclusive contract with Think Equity a New York Investment Banking
Firm, and we have engaged legal and SEC compliance professionals. We have a Board Directors with Wall Street and government security
experience making us well positioned to aggressively grow the business.
Results
of Operations for the fiscal year ending December 31, 2022
Revenues
and Cost of Goods Sold
2022
experienced a 10% increase of $2.2 million in security services revenue. The majority of which was from federal contracts in the amount
of approximately $1.5 million and the remaining $700,000 from commercial guard services. The contract services revenue increase was the
result of monthly fee increases within the four existing contract operated for during 2022 and 2021. As the costs of labor increases
within the unionized contract so does the revenue. For the Commercial operations we saw a significant increase in demand for services,
specifically our patrol services. Patrol services solve the problem of delayed police response. Our patrol officers respond to all alarms
regardless of cause within 15 minutes of activation. This is a cost effect way for businesses to have protection without the high expense
of a posted guard. This is an area of service we are continuing to expand.
Currently
we have four federal contracts that approximate 87% of our total guard service revenue for the year ended December 31,2022. All federal
contracts are awarded with a term of 5 years, with annual renewals. At the end of each contract year the government has the option to
renew, cancel or renegotiate. Our four contracts and their respective terms are as follows:
|
● |
Social Security
Administration, NSC |
|
- |
September
2022 through September 2027
Annual Revenue
of approx. $3.145M |
|
|
|
|
|
|
|
● |
Social security Administration,
SSC |
|
- |
June 2022
through June 2027
Annual Revenue
of approx. $4.932M |
|
|
|
|
|
|
|
● |
Social Security Administration,
WBDOC |
|
- |
June 2021
through July 2026
Annual Revenue
of approx. $5.838M |
|
|
|
|
|
|
|
● |
National Institute of Health-
EPA |
|
- |
May 2020
through March 2023
Annual Revenue
of approx. $7.514M |
We
also had a significant increase of over $280,000 in other related income. This increase was due to a change in accounting practices.
Prior to 2022, overhead expenses included management salaries were allocated to between AmeriGuard and three other related companies.
Has part of our transition to prepare for the reverse merger we shifted to management agreements between AmeriGuard and the other related
entities. As a result, we saw both an increase in other revenues along with an increase in administrative expenses.
As
with all professional service industries the vast majority of expense in with direct labor and expenses associated with that labor. We
are not an exception. Our direct expenses average around 89% of revenues. Total cost of services increased approximately $1.3 million
in 2022, and that increase is expected in relation to the revenue increase in 2022 as previously discussed.
Operating
Expenses and Other Expense
Operation
expenses, overhead expenses, increased in 2022 over 2021 by approximately $1.3 million. Slightly more than half of that increase was
in administrative salaries and related payroll expenses, of approximately $796,000. As mentioned earlier in 2021 overhead expenses included
administrative salaries were allocated between related companies. In 2022, all the salaries were expensed to AmeriGuard. Also, during
2022 as part of the reverse merger preparations, we added to our administrative team a full-time CFO, an HR Manager and an Operations
Management team along with the necessary support positions in payroll and accounting. This was done in the preparations for the merger
and the following expansion.
Other
areas of expense increase were in the cost of vehicle operations of approximately $138,000 due to the leasing of four additional vehicles
for patrols along with an increase in fuel costs. The category of General administrative expenses increased approximately $350,000. Approximately
$100,000 of the increase related to expenses no longer allocated to the related companies as we did in 2021. Then the merger related
expenses new to 2022 such as office rent in New York, marketing expenses, travel, shareholder buyout loan expense and Board of Director
expenses totaling approximately $200,000. The remainder of the increase were minor changes in other operational expenses.
Other
expenses in the amount of $344,105 that occurred in 2022, but not in 2021 are non-operational expenses related specifically to the preparations
for and after the reverse merger. These expenses are legal, compliance, accounting and merger related expenses that are treated as non-operational
expense to prevent distortions of operational net income or loss. It is anticipated that there will be continued non-operational expenses
from ongoing capital raise activities moving forward.
At
this time, our operating structure and current level of expense can handle twice the revenue stream with minor increases to our operating
overhead expenses. This allows the entire gross profit of any new contract or company acquisition to go straight to the bottom line,
providing a consistent return on investment.
Net
Income/(Loss) from Operations
We had a
net loss of $74,003 in the year ending December 31, 2022. The Company had a net income of $128,038 in the year ending December 31, 2021.
The decrease in the Company’s income can be attributed to the increase in expenses we incurred in the year ended December 31, 2022.
Our operational structure that drives these costs has excess capacity in anticipation of significant growth via new contracts or more
specifically, company acquisitions. This allows additional revenue to go directly to our bottom line (see moving forward comments).
Liquidity
and Capital Resources
The Company’s
principal sources of liquidity include cash from operations and proceeds from long-term debt financing. During the year ended December 31,
2022, operations generated net cash increase of approximately $223,500 while cash used from investing activities during the same period
was approximately $266,600, with cash used from financing activities was approximately $859,000. The Company did not receive and proceeds
from long term debt in 2022. The net decrease in cash for 2022 was approximately $902,000.
The main
use of cash from financing activities was the first payment to shareholder from the shareholder buyout agreement signed in July 2022
in the amount of $686,990, as previously discussed. Other finance activities usage was SBA loan payments of $180,000 and owner distributions
before merger in the amount of $63,000. The main use of cash in investing activities were office remodel expenses. The SBA loan is a
10-year loan with monthly principal and interest payments. Interest rate is variable at prime rate plus 2.75%, adjusted every calendar
quarter. The interest rate on December 31, 2022, was 9%. Additional information is found in Note 6 of the notes to the financial statements.
On
December 31, 2022, the Company had cash on hand of $1,226,600, with total current assets of $3,207,750.
Moving
Forward
During
the past eighteen months we have been working to get to where we are today. It has been difficult and expensive, to get to this point
of being a public company with the corporate structure, systems and team that can expand our business with increasing profitability.
Our current overhead expense structure has the capacity to manage two to three times the revenues from one of two strategic sources.
Our
first source is to continue down our historical path of seeking out contracts that meet our sweet spot and bidding with hope of successful
award. However, this path is time consuming and isn’t a guarantee of the growth we desire and is outside of our control.
Our
second source of growth is merger and acquisition. Now that we have the capital market available to us and our industry is
positioned for long term growth, now is the time. The security industry continues to grow in opportunity, and at the same
there’s a lot of consolidation occurring. , We plan to be the company acquiring others and quickly doubling our revenues with
one or two key acquisitions. After which we could see all the gross profit from those companies going directly to our bottom
line.
There
are also potential acquisition opportunities in several other industries that could fit our business model. Those include transportation,
cyber security, private security, ammunition manufacturing, and surveillance.
Management
is very positive regarding profitable operations for the next twelve months based on the following:
| ● | AGSS
operates in a growing industry. |
| ● | The
security industry is recession proof. |
| ● | There
are over 10,000 security companies operating in our market, with 50% available for acquisition. |
| ● | Our
management team, Board of Directors and supporting equity professionals can get the job done. |
| ● | We
have been and will continue to be a company that is very conservative with our resources
and will use every possible dollar provide strength and good return to our investors. |
| ● | We
are in it for the long haul. |
| ● | We
make profits the old fashion way, hard work. |
ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
We
are a smaller reporting company and are not required to provide the information required by this item.
ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
Our
consolidated balance sheets, as of December 31, 2022, and 2021, and the related consolidated statements of operations and comprehensive
loss, stockholders’ equity and cash flows for each of the two years in the period ended December 31, 2022, and 2021, together with
the related notes and the report of our independent registered public accounting firm, are set forth on the “F” pages of
this report.
ITEM
9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE
None
ITEM
9A. CONTROLS AND PROCEDURES
Evaluation
of Disclosure Controls and Procedures
We
maintain disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended, or the
“Exchange Act”) that are designed to ensure that information that would be required to be disclosed in the Exchange Act reports
is recorded, processed, summarized and reported within the time period specified in the SEC’s rules and forms, and that such information
is accumulated and communicated to our management, including to our Chief Executive Officer and Chief Financial Officer, as appropriate,
to allow timely decisions regarding required disclosure.
As
required by Rule 13a-15 under the Exchange Act, our management, including our Chief Executive Officer and Chief Financial Officer, evaluated
the effectiveness of the design and operation of our disclosure controls and procedures as of December 31, 2022. Based on that evaluation,
our Chief Executive Officer and Chief Financial Officer concluded that as of December 31, 2022, our disclosure controls and procedures
were not effective to satisfy the objectives for which they are intended due to a weakness in our internal control over financial reporting
discussed below.
The
weakness identified by our management as of December 31, 2022, relates to the Company not having an audit committee. The Company intends
to appoint an independent audit committee during 2023.
Internal
Control over Financial Reporting and Attestation Report of Registered Public Accounting Firm
This
annual report does not include a report of management’s assessment regarding internal control over financial reporting (“ICFR”)
or an attestation report of the Company’s independent registered public accounting firm on ICFR due to a transition period established
by rules of the Securities and Exchange Commission (the “SEC”) for newly public companies. The SEC has adopted a transition
period permitting a newly public company to wait until its second annual report to comply with Section 404(a) of Sarbanes-Oxley Act of
2002 (“SOX”). After that point, issuers that are emerging growth companies, or are not large, accelerated filers or accelerated
filers are exempt from the requirements of SOX 404(b). As such, if the Company continues to satisfy as being an emerging growth company
or other exemption standards as listed above, it will continue to be exempted from filing attestation report of the Company’s independent
registered public accounting firm regarding ICFR.
Changes
in Internal Controls over Financial Reporting
There
were no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d)
of Exchange Act Rules 13a-15 or 15d-15 that occurred during our last fiscal quarter that have materially affected, or are reasonably
likely to materially affect, our internal control over financial reporting.
ITEM
9B. OTHER INFORMATION
None.
ITEM
9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS
Not
applicable.
PART
III
ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.
Set
forth below is information regarding our directors and executive officers following the closing of the Reverse Merger on December 9,
2022.
Pursuant
to the terms of the Merger, our sole officer and director, Lawrence Garcia, was appointed as President and Chief Executive Officer, was
appointed as our Chief Operating Officer, Secretary and Treasurer, Michael Goossen as our Chief Financial Officer. In addition, in connection
with the Merger, Douglas Anderson was appointed to serve as a director on December 7, 2022
The
following persons became our executive officers and directors upon completion of the Merger, and hold the positions set forth opposite
their respective names, including shares held.
Name | |
Age | |
Position | |
Common
shares held | | |
Percentage
of Class(1) | |
Lawrence
Garcia | |
50 | |
Chairman of the
Board, President and Chief Executive Officer
Chief Operating Officer, Chief
Marketing Officer, Secretary, Treasurer and Director | |
| 80,578,125 | | |
| 86.26 | % |
| |
| |
| |
| | | |
| | |
Michael
Goossen, CPA | |
61 | |
Chief Financial Officer | |
| 2,671,875 | | |
| 2.86 | % |
| |
| |
| |
| | | |
| | |
Douglas
Anderson* | |
60 | |
Director | |
| 3,515,625 | | |
| 3.76 | % |
| (1) | Based
on 93,417,302 shares of common stock outstanding as of December 31, 2022 |
| * | Appointed
December 2022 |
Lawrence
Garcia is the CEO and President of AmeriGuard Security Service, Inc incorporated in state of California in 2002. Lawrence is a disabled
veteran of the United States Navy and of Hispanic dissent. He has led the company from a small local guard company to a national company
currently managing five Federal Government armed guard contracts with annual revenue of over $24 million. Mr. Garcia has twice been named,
“Businessman of the Year” in the State of California.
Michael
Goossen, CPA is the Chief Financial Officer of AmeriGuard Security Services, Inc., a California Corporation. Michael has been a CPA
since 1986, has worked in multiple industries as a CFO and CEO. During the past 20 years he has been providing small business consulting,
offering CFO services and executive leadership development. Michael began working with AmeriGuard as a CFO consultant and business development
strategist 3 years ago and became the full time CFO for AmeriGuard in August 2022.
Douglas
Anderson, Board Director. Mr. Anderson is the CEO of Wall Street Capital Partners and has been involved in or exposed to most aspects
of corporate finance with over 20 years on Wall Street. Prior to his work in corporate finance, he served in the U.S. Marine Corps, including
the elite Marine Reconnaissance Battalion. He held a Top-Secret clearance while serving operationally in the U.S. State Department at
American Embassies overseas, as well as at the U.N. in New York, where he participated in Security Enhancement programs. Mr. Anderson
was formally trained on Wall Street as an Underwriter. He has been interviewed and broadcast nationally and internationally, many times
as an expert both on NASDAQ and at the NYSE. Mr. Anderson earned his undergraduate degree from the University of Washington and postgraduate
graduate education includes executive education from Harvard in Finance and Texas A&M in Agriculture Science. Mr. Anderson has served
as an Advisor, Director, public company CEO and public company Board Director over his career.
Term
of Office
Our
directors are appointed to hold office until the next meeting of our shareholders or until removed from office in accordance with our
bylaws.
Family
Relationships
There
are no family relationships between any of our directors or executive officers.
Our
directors do not hold any directorships in other reporting companies and does not qualify as an “independent director” under
the Rules of NASDAQ, Marketplace Rule 4200(a)(15).
To
our knowledge, during the last ten years, none of our directors and executive officers (including those of our subsidiaries) have:
| (a) | had
a bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the
time of the bankruptcy or within two years prior to that time. |
| (b) | been
convicted in a criminal proceeding or been subject to a pending criminal proceeding, excluding traffic violations and other minor offenses. |
| (c) | been
subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently
or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities. |
| (d) | been
found by a court of competent jurisdiction (in a civil action), the SEC, or the Commodities Futures Trading Commission to have violated
a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated. |
Director
or Officer Involvement in Certain Legal Proceedings
To
our knowledge, our directors and executive officers were not involved in any legal proceedings as described in Item 401(f) of Regulation
S-K in the past ten years.
Section
16(a) Beneficial Ownership Reporting Compliance
The
Company is not subject to Section 15(d) of the Securities Exchange Act Exchange Act.
Code
of Ethics
A
code of business conduct and ethics is a written standard designed to deter wrongdoing and to promote (a) honest and ethical conduct,
(b) full, fair, accurate, timely and understandable disclosure in regulatory filings and public statements, (c) compliance with applicable
laws, rules and regulations, (d) the prompt reporting violation of the code and (e) accountability for adherence to the code. We are
not currently subject to any law, rule or regulation requiring that we adopt a code of ethics; however, we intend to adopt one in the
near future.
Board
of Directors
All
directors hold office until the next annual meeting of shareholders and until their successors have been duly elected and qualified,
or until their earlier death, resignation or removal. Officers are elected by and serve at the discretion of the board.
Our
directors are reimbursed for expenses incurred by them in connection with attending board meetings and receive a monthly honorarium for
serving on the board.
Lawrence
Garcia, CEO and majority Shareholder is our only non-independent director.
Because
our common stock is not currently listed on a national securities exchange, we have used the definition of “independence”
of The NASDAQ Stock Market to make this determination. NASDAQ Listing Rule 5605(a)(2) provides that an “independent director”
is a person other than an officer or employee of the company or any other individual having a relationship which, in the opinion of the
company’s board of directors, would interfere with the exercise of independent judgment in carrying out the responsibilities of
a director. The NASDAQ listing rules provide that a director cannot be considered independent if:
|
● |
the
director is, or at any time during the past three years was, an employee of the Company; |
|
|
|
|
● |
the
director or a family member of the director accepted any compensation from the Company in excess of $120,000 during any period of
12 consecutive months within the three years preceding the independence determination (subject to certain exclusions, including,
among other things, compensation for board or board committee service); |
|
|
|
|
● |
a
family member of the director is, or at any time during the past three years was, an executive officer of the Company; |
|
|
|
|
● |
the
director or a family member of the director is a partner in, controlling stockholder of, or an executive officer of an entity to
which the Company made, or from which the Company received, payments in the current or any of the past three fiscal years that exceed
5% of the recipient’s consolidated gross revenue for that year or $200,000, whichever is greater (subject to certain exclusions); |
|
|
|
|
● |
the
director or a family member of the director is employed as an executive officer of an entity where, at any time during the past three
years, any of the executive officers of the Company served on the compensation committee of such other entity; or |
|
|
|
|
● |
the
director or a family member of the director is a current partner of the Company’s outside auditor, or at any time during the
past three years was a partner or employee of the Company’s outside auditor, and who worked on the company’s audit. |
Compensation
committee
The
board of directors plans to establish a compensation committee as required by Sarbanes-Oxley Act. The committee will make compensation
recommendation to the board.
2022
Equity Incentive Plan
Our
Board of Directors and stockholders owning a majority of our outstanding shares plans to adopt an Equity Incentive Plan during 2023.
Details of the plan will be developed with the input of the Board of Directors along with the then established compensation committee.
Code
of Ethics
We
have not adopted a code of ethics that applies to our principal executive officer, principal financial officer, principal accounting
officer, or persons performing similar functions, because of the small number of persons involved in the management of the Company.
ITEM
11. EXECUTIVE COMPENSATION
Executive
positions and salaries:
Name
and Position | |
Year | | |
Salary
($) | | |
Bonus
($) | | |
Other
Compensation
($) | | |
Total
($) | |
Lawrence
Garcia - CEO | |
| 2022 | | |
| 146,551 | | |
| - | | |
| 21,279 | | |
| 167,830 | |
| |
| 2021 | | |
| 129,190 | | |
| - | | |
| 19,789 | | |
| 148,979 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Michael
Goossen, CPA - CFO(1) | |
| 2022 | | |
| 134,250 | | |
| - | | |
| 650 | | |
| 134,900 | |
| |
| 2021 | | |
| 98,423 | | |
| - | | |
| - | | |
| 98,423 | |
| (1) | Mr.
Goossen was an independent consultant until August 1, 2022. |
Employment
Agreements
Prior
to merger date no employment agreements were in place. It is the intention of ownership to rely on the recommendation of the compensation
committee appointed by the Board of Directors.
Outstanding
Equity Awards at Fiscal Year-End
There
were no outstanding equity awards held by our officers as of December 31, 2021.
Long-Term
Incentive Plans and Awards
There
were no awards made to a named executive officer in fiscal 2022 and 2021 under any long-term incentive plan.
Director
Compensation
Directors
are permitted to receive fixed fees and other compensation for their services as directors. The Board of Directors has the authority
to fix the compensation of directors.
Payments
to Directors totaled $35,000 for the year ended December 31, 2022, and $0 for the year ended December 31, 2021.
ITEM
12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS
Beneficial
ownership is determined in accordance with SEC rules and generally includes voting or investment power with respect to securities. All
share ownership figures include shares of our Common Stock issuable upon securities convertible or exchangeable into shares of our Common
Stock within sixty (60) days of March 20, 2023 which are deemed outstanding and beneficially owned by such person for purposes of computing
his or her percentage ownership, but not for purposes of computing the percentage ownership of any other person.
Name
and Address | |
Beneficial Ownership | | |
Percentage
of Class(1) | |
Lawrence
Garcia | |
| 80,578,125 | | |
| 86,26 | % |
Michael
Goossen, CPA | |
| 2,671,875 | | |
| 2.86 | % |
Douglas
Anderson* | |
| 3,515,625 | | |
| 3.76 | % |
All
officers/directors as a group (3 people) | |
| 86,765,625 | | |
| 92.88 | % |
| (1) | Based
on 94,471,302 shares of common stock outstanding as of March 20, 2023. |
| * | Appointed
on December 09, 2022. |
ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.
Related
Party Transactions
There
are no related party transactions as of the fiscal year ended December 31,2022.
Independence
of the Board of Directors
For
a director to be “independent” under these standards, the Board must affirmatively determine that the director has no material
relationship with us, either directly or as a partner, shareholder, or officer of an organization that has a relationship with us. Applying
corporate governance standards, and all other applicable laws, rules and regulations, the Board of Directors has determined that one
of our directors is independent. This does not constitute an independent board of directors.
ITEM
14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
We
were billed by BF Borgers CPA PC, our independent public accountants for the following professional services it performed for us during
the fiscal year ended December 31, 2022, and 2021, as set forth in the table below:
| |
2022 | | |
2021 | |
Audit
Fees | |
$ | 59,400 | | |
$ | 47,200 | |
Audit
Related Fees | |
$ | | | |
$ | | |
Tax
Fees | |
$ | | | |
$ | | |
All
other fees | |
$ | 38,500 | | |
$ | 2,700 | |
TOTAL
FEES | |
$ | 97,900 | | |
$ | 49,900 | |
Audit
Fees — This category includes the audit of our annual financial statements and services that are normally provided by the independent
auditors in connection with engagements for those fiscal years.
Audit-Related
Fees — This category consists of assurance and related services by the independent auditors that are reasonably related to the
performance of the audit or review of our financial statements and are not reported above under “Audit Fees”.
Tax
Fees — This category consists of professional services rendered by the Company’s independent registered public accounting
firm for tax compliance and tax advice. The services for the fees disclosed under this category include tax return preparation and technical
tax advice.
All
Other Fees — This category consists of fees for other miscellaneous items such as financial statements reviews and quarterly filing
reviews.
Pre-Approval
Policies and Procedures
All
of the services rendered to us by our independent registered public accountants were pre-approved by the Board.
PART
IV
ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
(a)
The following documents are filed as part of this report:
Financial
Statements
The
following financial statements of Ameriguard Security Services, Inc. and Report of Independent Registered Public Accounting Firm are
presented in the “F” pages of this report:
(b)
Exhibits
See
the Exhibit Index following the signature page of this report, which Index is incorporated herein by reference.
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report
to be signed on its behalf by the undersigned, thereunto duly authorized.
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AMERIGUARD
SECURITY SERVICES, INC. |
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|
Date:
September 15, 2023 |
By: |
/s/
Lawrence Garcia |
|
|
Name: |
Lawrence
Garcia |
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|
Title: |
Chief
Executive Officer |
|
|
|
(principal
executive officer) |
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Date:
September 15, 2023 |
By: |
/s/
Michael Goossen |
|
|
Name: |
Michael
Goosen |
|
|
Title: |
Chief
Financial Officer |
|
|
|
(principal
financial officer and
principal accounting officer) |
AMERIGUARD
SECURITY SERVICES, INC.
Exhibit
Index to Annual Report on Form 10-K
For
the Fiscal Year Ended December 31, 2022
Exhibit No. |
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Description |
3.1 |
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Certificate of Incorporation of AMERIGUARD SECURITY SERVICES, INC., as amended (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on December 14, 2022). |
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3.2 |
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Amended and Restated By-Laws of AMERIGUARD SECURITY SERVICES, INC. (incorporated by reference to Exhibit 3.1 to the Form 8-K filed on December 14, 2022). |
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3.3 |
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Articles of Incorporations AmeriGuard Security Services, Inc. (AmeriGuard) (California) (incorporated by reference to Exhibit 3.3 to the Form 8-K filed on December 14, 2022). |
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3.4 |
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Bylaws AGS, Inc. (AmeriGuard) (California) (incorporated by reference to Exhibit 3.4 to the Form 8-K filed on December 14, 2022). |
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21.1* |
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Subsidiaries of the Company- Ameriguard Security Services, Inc. (California) |
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31.1* |
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Certification of Chief Executive Officer pursuant to Rule 13a-14 and Rule 15d-14(a) of the Exchange Act. |
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31.2* |
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Certification of Chief Financial Officer pursuant to Rule 13a-14 and Rule 15d-14(a) of the Exchange Act. |
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32.1* |
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Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
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32.2* |
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Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
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101* |
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Interactive data files pursuant to Rule 405 of Regulation S-T |
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101.INS |
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Inline XBRL Instance Document.* |
101.SCH |
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Inline XBRL Taxonomy Extension Schema Document.* |
101.CAL |
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Inline XBRL Taxonomy Extension Calculation Linkbase Document.* |
101.DEF |
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Inline XBRL Taxonomy Extension Definition Linkbase Document.* |
101.LAB |
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Inline XBRL Taxonomy Extension Label Linkbase Document.* |
101.PRE |
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Inline XBRL Taxonomy Extension Presentation Linkbase Document.* |
104 |
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Cover Page Interactive Data File (Embedded as Inline XBRL document and contained in Exhibit 101).* |
| * | Exhibits
filed herewith. |
Index
to Financial Statements
Report
of Independent Registered Public Accounting Firm
To the shareholders and the board of directors
of Ameriguard Security Services, Inc.
Opinion on the Financial Statements
We have audited the accompanying consolidated
balance sheets of Ameriguard Security Services, Inc. as of December 31, 2022 and 2021, the related statements of operations, stockholders’
equity (deficit), and cash flows for the years then ended, and the related notes (collectively referred to as the "financial statements").
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December
31, 2022 and 2021, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles
generally accepted in the United States.
Basis for Opinion
These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged
to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.
Our audit included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.
Critical Audit Matter
Critical audit matters are matters arising
from the current-period audit of the financial statements that were communicated or required to be communicated to the audit committee
and that (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging,
subjective, or complex judgments.
We determined that there are no critical audit
matters.
/S/ BF Borgers CPA PC (PCAOB ID 5041)
We have served as the Company’s auditor since
2021
Lakewood, CO
May 19, 2023
AmeriGuard
Security Services, Inc.
CONSOLIDATED
BALANCE SHEETS
| |
| | | |
| | |
| |
December 31, | | |
December 31, | |
| |
2022 | | |
2021 | |
Assets | |
| | | |
| | |
Current
Assets | |
| | | |
| | |
Cash | |
$ | 1,227,654 | | |
$ | 2,129,801 | |
Accounts
receivable, net (note 1) | |
| 1,869,268 | | |
| 2,215,197 | |
Prepaid
insurance | |
| 110,829 | | |
| 107,884 | |
Related
Party Receivable (note 3) | |
| - | | |
| - | |
Total
Current Assets | |
| 3,207,751 | | |
| 4,452,882 | |
| |
| | | |
| | |
Other
Non-Current Assets | |
| | | |
| | |
Fixed
assets, net depreciation (note 4) | |
| 298,806 | | |
| 132,802 | |
Operating
Lease | |
| 302,695 | | |
| - | |
Total
Non-Current Assets | |
| 601,501 | | |
| 132,802 | |
| |
| | | |
| | |
Total
Assets | |
$ | 3,809,252 | | |
$ | 4,585,684 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current
Liabilities | |
| | | |
| | |
Accounts
payable | |
$ | 761,515 | | |
$ | 418,342 | |
Accrued
Interest Due (note 6) | |
| 49,035 | | |
| - | |
Accrued
Payroll | |
| 737,143 | | |
| 657,741 | |
Payroll
liability - Pension (note 5) | |
| 453,965 | | |
| 616,579 | |
Current
portion of notes payable (note 6) | |
| 719,563 | | |
| 127,615 | |
Total
Current Liabilities | |
| 2,721,221 | | |
| 1,820,277 | |
| |
| | | |
| | |
Long
Term Liabilities | |
| | | |
| | |
Long
term portion of notes payable (note 6) | |
| 2,782,784 | | |
| 780,845 | |
Operating
Lease | |
| 294,387 | | |
| - | |
Total
Liabilities | |
| 5,798,392 | | |
| 2,601,122 | |
| |
| | | |
| | |
Stockholders’
equity | |
| | | |
| | |
Common
stock, $.001 par value, 94,471,302 shares issued and outstanding at December 31, 2022 and 2021 (Note 7) | |
| 158,346 | | |
| 158,346 | |
Retained
earnings/(defecit) | |
| (2,147,486 | ) | |
| 1,816,216 | |
Total
Stockholders’ Equity | |
| (1,989,140 | ) | |
| 1,974,562 | |
Total
Liabilities and Stockholders’ Equity | |
$ | 3,809,252 | | |
$ | 4,585,684 | |
See
accompanying notes to financial statements
AmeriGuard
Security Services, Inc.
CONSOLIDATED
STATEMENTS OF OPERATIONS
| |
| | | |
| | |
| |
For
the
Years Ended | |
| |
December 31, | | |
December 31, | |
| |
2022 | | |
2021 | |
Revenue | |
| | | |
| | |
Security
Services | |
$ | 24,643,096 | | |
$ | 22,418,328 | |
Other
related income | |
| 304,305 | | |
| 24,185 | |
Total
Revenue | |
| 24,947,401 | | |
| 22,442,513 | |
| |
| | | |
| | |
Cost
of Services | |
| | | |
| | |
Salaries
and related taxes | |
| 15,030,738 | | |
| 13,873,241 | |
Employee
benefits | |
| 3,052,774 | | |
| 2,915,322 | |
Sub-Contractor
payments | |
| 3,467,391 | | |
| 3,433,959 | |
Guard
training | |
| 202,826 | | |
| 222,298 | |
Vehicles
and equipment expenses | |
| 194,889 | | |
| 184,176 | |
Total
Cost of Services | |
| 21,948,618 | | |
| 20,628,996 | |
| |
| | | |
| | |
Gross
Margin | |
| 2,998,783 | | |
| 1,813,517 | |
| |
| | | |
| | |
Operating
Expenses | |
| | | |
| | |
Salaries,
payroll taxes and benefits | |
| 1,161,982 | | |
| 365,433 | |
Vehicle
expense | |
| 433,424 | | |
| 295,054 | |
Professional
services | |
| 361,314 | | |
| 318,442 | |
Cellular
services | |
| 106,382 | | |
| 112,140 | |
General
liability insurance | |
| 87,119 | | |
| 111,287 | |
Advertising
and marketing | |
| 128,544 | | |
| 77,349 | |
General
and administrative expenses | |
| 645,268 | | |
| 294,062 | |
Loan
interest | |
| 105,826 | | |
| 59,439 | |
Depreciation
expense | |
| 42,927 | | |
| 52,273 | |
Total
Operating Expenses | |
| 3,072,786 | | |
| 1,685,479 | |
| |
| | | |
| | |
Net
Income/(Loss) from Operations | |
| (74,003 | ) | |
| 128,038 | |
| |
| | | |
| | |
Other
Income (Expenses) | |
| | | |
| | |
Other
Income | |
| - | | |
| - | |
Other
(Expense) | |
| (344,105 | ) | |
| - | |
Total
Other Income | |
| (344,105 | ) | |
| - | |
| |
| | | |
| | |
| |
| | | |
| | |
Income
tax expense | |
| 10,350 | | |
| 33,923 | |
| |
| | | |
| | |
Net
Income/(loss) | |
$ | (428,458 | ) | |
$ | 94,115 | |
| |
| | | |
| | |
Net
Income/(loss) per Common Share - Basic and Diluted | |
$ | (0.0046 | ) | |
$ | 0.0010 | |
| |
| | | |
| | |
Weighted
Average Number of Common Shares Outstanding - Basic and Diluted | |
| 93,417,302 | | |
| 93,417,302 | |
See
accompanying notes to financial statements
AmeriGuard
Security Services, Inc.
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT
FOR
THE YEARS ENDED December 31, 2021 and 2022
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
Common
Stock | | |
Preferred Stock | | |
Additional
Paid-In | | |
Stockholders’ | | |
Total
Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Equity | | |
Equity | |
Balance, December
31, 2020 | |
| 2,743,302 | | |
$ | 69,346 | | |
| 675,000 | | |
$ | 10,000 | | |
$ | 9,976,045 | | |
$ | (7,191,705 | ) | |
$ | 2,863,685 | |
Owner draws (pre-merger) | |
| - | | |
| - | | |
| | | |
| | | |
| | | |
| (473,238 | ) | |
$ | (473,238 | ) |
Equity Merger | |
| 89,999,000 | | |
| 89,000 | | |
| | | |
| (10,000 | ) | |
| (579,000 | ) | |
| | | |
$ | (500,000 | ) |
Cancelation and conversion
of preferred stock | |
| 675,000 | | |
| | | |
| (675,000 | ) | |
| | | |
| | | |
| | | |
| | |
Net
Income for year ended December 31, 2021 | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 94,115 | | |
$ | 94,115 | |
Balance, December 31, 2021 | |
| 93,417,302 | | |
| 158,346 | | |
| - | | |
| - | | |
$ | 9,397,045 | | |
$ | (7,570,828 | ) | |
$ | 1,984,562 | |
Owner draws (pre-merger) | |
| | | |
| | | |
| | | |
| | | |
| | | |
$ | (62,824 | ) | |
$ | (62,824 | ) |
Shareholder buyout | |
| | | |
| | | |
| | | |
| | | |
| (3,384,950 | ) | |
| | | |
| (3,384,950 | ) |
Retained Deficit of
merger with related entity | |
| | | |
| | | |
| | | |
| | | |
| | | |
| (97,470 | ) | |
$ | (97,470 | ) |
Net
(Loss) for year ended December 31, 2022 | |
| | | |
| - | | |
| | | |
| - | | |
| | | |
| (428,458 | ) | |
| (428,458 | ) |
Balance,
December 31, 2022 | |
| 93,417,302 | | |
$ | 158,346 | | |
| - | | |
$ | - | | |
$ | 6,012,095 | | |
$ | (8,159,580 | ) | |
$ | (1,989,140 | ) |
See
accompanying notes to financial statements
AmeriGuard
Security Services, Inc.
STATEMENTS
OF CASH FLOWS
| |
| | | |
| | |
| |
For
the
Years Ended | |
| |
December 31, | | |
December 31, | |
| |
2022 | | |
2021 | |
Cash
Flows from Operating Activities | |
| | | |
| | |
Net
Income/(Loss) | |
$ | (428,458 | ) | |
$ | 94,115 | |
Adjustment
to reconcile net loss from operations: | |
| | | |
| | |
Changes
in Operating Assets and Liabilities | |
| | | |
| | |
Accounts
receivable, net | |
| 345,929 | | |
| (23,372 | ) |
Prepaid
insurance | |
| (2,945 | ) | |
| (32,949 | ) |
Accounts
payable | |
| 343,172 | | |
| 33,742 | |
Accrued
Interest | |
| 49,035 | | |
| - | |
Accrued
Payroll | |
| 79,402 | | |
| 75,693 | |
Payroll
liability - Pension | |
| (162,614 | ) | |
| 77,237 | |
Depreciation | |
| 42,927 | | |
| 52,273 | |
Operating
lease liability | |
| (79,358 | ) | |
| - | |
Operating
lease asset | |
| 71,049 | | |
| - | |
Net
Cash (Used)/provided in Operating Activities | |
| 258,139 | | |
| 276,739 | |
| |
| | | |
| | |
Cash
Flows (Used)/Provided from Investing Activities | |
| | | |
| | |
Purchase
of fixed assets | |
| (6,043 | ) | |
| (24,552 | ) |
Building
improvements | |
| (224,132 | ) | |
| - | |
Purchase
of Shell Corporations - AGSS | |
| - | | |
| (500,000 | ) |
Net
Cash Used by Investing Activities | |
| (230,175 | ) | |
| (524,552 | ) |
| |
| | | |
| | |
Cash
(Used)/Provided from Financing Activities | |
| | | |
| | |
Secure
Transportation vehicle loan | |
| - | | |
| 21,500 | |
Payment
for Shareholder buyout | |
| (686,990.00 | ) | |
| - | |
Loan
principle payments | |
| (180,298 | ) | |
| (227,097 | ) |
Owner
distributions | |
| (62,824 | ) | |
| (473,238 | ) |
Net
Cash Provided by Financing Activities | |
| (930,112 | ) | |
| (678,835 | ) |
| |
| | | |
| | |
Net
Increase (Decrease) in Cash | |
| (902,148 | ) | |
| (926,648 | ) |
Cash
at Beginning of Period | |
| 2,129,801 | | |
| 3,056,449 | |
Cash
at End of Period | |
$ | 1,227,653 | | |
$ | 2,129,801 | |
| |
| | | |
| | |
Supplemental
Cash Flow Information: | |
| | | |
| | |
Income
Taxes Paid | |
$ | 10,350 | | |
$ | 33,923 | |
Interest
Paid | |
$ | 105,826 | | |
$ | 59,439 | |
Supplemental
disclosure of non-cash financing activities: | |
| | | |
| | |
Shareholder
Loan | |
$ | 3,384,950 | | |
| | |
Operating
leases - right of use asset | |
$ | 302,695 | | |
| | |
Operating
leases - lease liability | |
$ | 294,387 | | |
| | |
See
accompanying notes to financial statements
NOTE
1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
AmeriGuard
Security Services, Inc. (the Company), was incorporated on November 14, 2002, with an S-Corp tax election. The corporation was incorporated
with the issuance of 1,000 shares of no-par value stock held by Lawrence Garcia, President and CEO with 550 shares and Lillian Flores,
VP of Operations with 450 shares. The Company provides armed guard services as a federal contractor with licenses in 5 states and provides
commercial guard services in California.
On
July 7, 2021, the Company, entered into an agreement to gain 100% control of Health Revenue Assurance Holdings, Inc (HRAA) a public corporation,
incorporated in Nevada, by the purchase of 10,000,000 shares of Preferred A-1 Stock from the seller, Custodian Ventures LLC. The purchase
of HRAA allowed the Company to begin plans to consummate a reverse merger with HRAA becoming a wholly owned subsidiary of a public company.
In March of 2022, a Certificate of Amendment was filed with the Nevada Secretary of State, changing the name of HRAA, to Ameriguard Security
Services, Inc. (AGSS). Shortly thereafter, a stock name and ticker change report was filed with the SEC and the stock ticker of HRAA
was changed to AGSS.
On
December 9, 2022, the Company executed the reverse merger agreement and became the subsidiary of AGSS. From that point forward, the financial
statement filings will be the consolidation of Ameriguard Security Services, Inc, a Nevada company with Ameriguard Security Services,
Inc. a California company.
The
Company’s accounting year end is December 31.
Basis
of Presentation
These
financial statements are presented in United States dollars and have been prepared in accordance with United States generally accepted
accounting principles.
Risks
and Uncertainties
The
risks and uncertainties described below may not be the only ones we are or may face in the future. If any of the following do occur,
our business, financial condition or results of operations could be materially adversely affected.
The
company receives over 90% of its total revenue from four Federal contracts as described in Note 9 below. These contracts have specific
terms, typically five years with the opportunity for extension, but there are no assurances they will be extended. Although we have had
several extended in the past, there is no guarantee this will again happened in the future. However, there are significant direct expenses
for each contract that also are removed from operations at the end of a contract. As a result, the revenue lost from a completed contract
does not affect the bottom-line profits in an amount equal to the revenue lost. The actual net income impact depends on the contract.
The
process required to acquire a government contract takes several months to complete prior to delivery of the proposal to the contracting
agency. Due to the time span required to prepare a proposal and wining the contract is not guaranteed, the company maintains a department
of individuals who monitor and write proposals for all government contracts that become open for bid on a continuing basis. It is important
to the company that new contracts are acquired consistently to maintain and grow annual revenue.
Other
risks to operations consist of State and Federal regulations, accelerating inflation, and overall business environment issues we cannot
foresee.
NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Use
of Estimates
In
preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates
and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at
the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Significant estimates include estimated useful lives and potential impairment of property and equipment, along with the collectability
of some receivables from customers.
Cash
and Cash Equivalents
The
Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents.
On December 31, 2022, and December 31, 2021, the Company had cash and cash equivalents totaling $1,227,654 and $2,129,801 respectively.
Accounts
Receivable
We
record accounts receivable at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts
to reflect any loss anticipated on the accounts receivable balances and is charged to other bad debt expense. We calculate this allowance
based on our history of write-offs, the level of past-due accounts based on the contractual terms of the receivables, and our relationships
with, and the economic status of, our customers. With over ninety percent of year end accounts receivable balance from Federal contracts
that require payment, and the uncollectable amount historically has been less than 1%. As of December 31, 2022, and 2021, an allowance
for estimated uncollectible accounts was determined to be unnecessary.
Property
and Equipment
Property
and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance,
and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated
depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective
period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement
purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful
life for Machinery and Equipment, and Vehicles is 5 years, with Leasehold improvements useful life is 10 Years.
Operating
Leases
In
February 2016, FASB ASU No. 2016-02 established ASC Topic 842, Leases, which sets out the principles for the recognition, measurement,
presentation and disclosure of leases for both lessees and lessors. Effective December 31, 2022, we have implemented ASU No. 2016-02
and booked the operating lease asset and the related liability.
We
have leased vehicles that are classified as operating leases per the guidelines. The Statement of Cash Flows reflects the implementation
of this guideline in two ways. Both as transactions that affected cash flow and non-cash financing activities. The change in the operating
lease liability of ($79,358) is the difference of the total liability of our lease ($373,745) from the total liability balance of ($294,387)
as of December 31,2022. The change in operating lease asset of $71,049 is the net of the total asset of the leases ($373,745) and the
remaining asset balance of $302,695 as of December 31, 2022.
Net
Income/(Loss) per Share
Net
income/(loss) per common share is computed by dividing net income or loss by the weighted average common shares outstanding during the
period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share”. Basic earnings/(loss) per common
share (“EPS”) calculations are determined by dividing net income/(loss) by the weighted average number of shares of common
stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted
average number of common shares and dilutive common share equivalents outstanding.
Revenue
Recognition
We
recognize revenue when the Invoice for contracted services is issued as stipulated by the contract. Other services provided are recognized
at the time the service is provided. Ninety eight percent of revenues are billed monthly and recognized in the month the services were
provided. Refunds and returns, which are minimal, are recorded as a reduction of revenue. The Company has not recorded a reserve for
returns on December 31, 2022, or 2021 since it does not believe such returns will be material.
Fair
Value of Financial Instruments
The
Company applies the accounting guidance under Financial Accounting Standards Board (“FASB”) ASC 820-10, “Fair Value
Measurements”, as well as certain related FASB staff positions. This guidance defines fair value as the price that would be received
from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Company considers
the principal or most advantageous market in which it would transact business and considers assumptions that marketplace participants
would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of non-performance.
The
guidance also establishes a fair value hierarchy for measurements of fair value as follows:
|
● |
Level
1 - quoted market prices in active markets for identical assets or liabilities. |
|
|
|
|
● |
Level
2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar
assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs
that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. |
|
|
|
|
● |
Level
3 - unobservable inputs that are supported by little or no market activity and that are significant
to the fair value of the assets or liabilities. |
The
carrying amount of the Company’s financial instruments approximates their fair value as of December 31, 2021 and December 31, 2022,
due to the short-term nature of these instruments.
NOTE
3 – RELATED PARTY RECEIVABLE
On
July 7, 2021, the company has entered into an agreement to purchase 100% of the Preferred A-1 Stock of Health Revenue Assurance Holdings,
Inc. a SEC registered company for $450,000. In March 2022, Health Revenue Assurance Holdings, Inc. name was changed to Ameriguard Security
Services Inc. (AGSS). On December 9, 2022, we signed the definitive merger agreement initiating a reverse merger with AGSS, resulting
in the Company becoming a 100% owned subsidiary of AGSS. Prior to the merger, the Company funded the operational expenses of AGSS and
treated these expenses as related party expenses. These expenses we eliminated when the two companies were consolidated for the financial
statement presentation.
The
receivable balances on December 31, 2022, and 2021 were $57,971 and $10,596 respectively. Balances adjusted to zero as a result of consolidation.
NOTE
4 – FIXED ASSETS
Fixed
assets consist of the following on December 31, 2022, and 2021:
Schedule of Fixed assets | |
| | | |
| | |
| |
2021 | | |
2020 | |
Leasehold
Improvements | |
| 224,132 | | |
| - | |
Machinery
and Equipment | |
| 278,551 | | |
| 246,974 | |
Vehicles | |
| 110,274 | | |
| 131,775 | |
Total
Fixed Assets | |
| 612,957 | | |
| 378,749 | |
Accumulated
Depreciation | |
| (314,151 | ) | |
| (245,947 | ) |
Fixed
Assets, Net | |
$ | 298,806 | | |
$ | 132,802 | |
NOTE
5 – PAYROLL LIABILITY – PENSION
The
company offers various pension plans to employee groups based on location of employment. Corporate office employees and guards have an
option to participate in a 401K sponsored by the company with a matching program up to 5% of employee salary. Federal contracts have
union agreements that define the pension calculation and due dates. It is the responsibility of the company to calculate the pension
benefit amount each month and contribute the amount due to the plan designated. The pension balances due on December 31, 2022, and 2021
for all plans was $453,965 and $616,579 respectively.
NOTE
6 – NOTES PAYABLE
In
June 2020, AmeriGuard Security Services, Inc. received an SBA Loan through Fresno First Bank in the amount of $1,080,000 that was used
to close out the Citibank loan in the amount of $312,339 with the remaining balance after expenses held in reserve. The SBA loan is a
10-year loan with monthly principal and interest payments. Interest rate is variable at prime rate plus 2.75%, adjusted every calendar
quarter. Interest rate on December 31, 2022, and 2021 was 9% and 4.01% respectively. Balance remaining on the SBA loan was $804,387 and
$888,845 as of December 31, 2022, and 2021 respectively.
In
January 2020, the Company entered into a financing agreement with Master Security Company for the purchase of vehicles, guns, and guard
equipment for the National Institute of Health USEPA contract which began May 2020. The principal financed was $150,000, with interest
of 4% for a term of 21 months. Resulting in a monthly principal and interest payment of $7,406. Balance remaining in the amount of $0
and $7,729 as of December 31, 2022, and 2021 respectively.
In
December 2021, the Company entered into a financing agreement with Secure Transportation Inc. for the purchase of three used vehicles
in the amount of $21,500. Note requires 12 equal payments of $1,900 with a calculated interest rates of 5% with the first payment December
15, 2021. Balance remaining in the amount of $0 and $19,615 as of December 31, 2022, and 2021 respectively.
On
July 7, 2022, the Company entered into a buyout agreement with a shareholder Lillian Flores. The total buyout amount was $3,384,950 representing
45% of the calculated business value as of December 31, 2020. Following the initial payment of $686,990, the company agreed to make 4
equal installments of principal and interest of $739,508 each December 31, starting 2023. Interest is calculated at a fixed rate of 3.110%
compounded semi-annually. The company has accrued interest on December 31, 2022, of $49,035. Balance remaining in the amount of $2,697.
The
following schedule details the loans active as of December 31, 2022, and 2021:
Schedule
of the loan active | |
| | | |
| | |
| |
2022 | | |
2021 | |
Current
Portion: | |
| | | |
| | |
Notes
and loans payable | |
$ | 719,563 | | |
$ | 127,615 | |
Total
Current Portion | |
| 719,563 | | |
| 127,615 | |
Long
term Portion: | |
| | | |
| | |
Notes
and loans payable | |
| 2,782,784 | | |
| 780,845 | |
Total
Long-term Portion | |
| 2,782,784 | | |
| 780,845 | |
| |
$ | 3,502,347 | | |
$ | 908,460 | |
NOTE
7 – STOCKHOLDERS’ EQUITY
On
December 9, 2022, the Company executed a reverse merger agreement with AGSS resulting in significant adjustments to the equity section
of both companies. The result of the merger was AGSS became the sole owner of the Company. Although the merger is dated December 9, 2022,
for financial statement presentation purposes, we have presented the Equity Section as if the merger occurred in 2021.
The
first significant impact on stockholders’ equity was the issuance of 90,000,000 AGSS shares to the shareholders of Ameriguard Security
Services, Inc (the Company) in exchange for 1000 shares of the Company, adding a net increase in common shares outstanding of 89,999,000.
Next was the cancelation and conversion of series 675,000 A-1 preferred shares held by AGSS on December 31, 2020. The final result in
the total number of shares outstanding is 93,417,302.
The
next part of stockholder’s equity impacted was Additional Paid-in Capital. The impact was a reduction of Paid-in Capital of $579,000.
This reduction was caused by an $89,999 impact of issuing new shares, a $10,000 impact form the cancelation of preferred shares and finally
the $500,000 cost of the Company’s purchase of AGSS, formally Heath Revenue Assurance Holdings, Inc.
There
were two other transactions that impacted stockholders’ equity that occurred to the Company’s equity section relating to
owner draws and the merger with a related company. As a part of the normal activity of the privately held Company, an S-Corp, shareholders
were distributed funds accounted for as Owner Draws. The owner draw accounts were used primarily for taxes paid by the shareholders due
to profits of the S-Corp being transferred to their personal returns along with some personal expenses and personal cash needs. For 2021,
there was approximately $105,000 posted as Owner draw from historical balances of related party receivables. As part of the preparation
for merger these inter-company balances were removed through the owner draw accounts. Total owner draw amounts were $473,238 and $62,824
for December 31, 2022, and 2021 respectively.
NOTE
8 – COMMITMENTS AND CONTINGENCIES
The
company has a multiple vehicle lease agreement with Enterprise Leasing. As of December 31, 2022, the company had 19 vehicles under lease.
The lease agreement includes maintenance services along physical damage insurance. The term of the lease agreement varies based on the
date vehicle were leased and the respective terms for each vehicle. The master lease is updated annually and requires annual internal
financial reports and company tax return.
NOTE
9 – CONCENTRATION OF SALES
The
company generated approximately $24,600,000 and $22,100.000 in guard service revenue for the years 2022 and 2021 respectively. Of the
total guard service revenue, approximately 87% was earned from four federal contracts operated by the company. The contracts and their
respective terms are as follows:
|
● |
Social
Security Administration, NSC |
|
- |
September
2022 through September 2027
Annual
Revenue of approx. $3.145M |
|
|
|
|
|
|
|
● |
Social
security Administration, SSC |
|
- |
June
2022 through June 2027
Annual
Revenue of approx. $4.932M |
|
|
|
|
|
|
|
● |
Social
Security Administration, WBDOC |
|
- |
June
2021 through July 2026
Annual
Revenue of approx. $5.838M |
|
|
|
|
|
|
|
● |
National
Institute of Health- EPA |
|
- |
May 2020
through March 2023
Annual
Revenue of approx. $7.514M |
NOTE
10 – LITIGATION AND CLAIMS
As
of December 31, 2022, there was one employment issue pending. The issue involves a terminated employee alleging discrimination and wrongful
termination. A lawsuit has not been filed only a demand letter has been presented. Management has been working with the attorneys to
find a reasonable settlement to this dispute without going to trial. After several months of discussion and negotiation it appears that
the complaint will be settled for $23,000. It is anticipated that an agreement may be reached by the end of March 2023.
Per
Attorney letters received there are no other pending cases or legal matters.
NOTE
11 – INCOME TAXES
Prior
to the merger the Company had elected, with the consent of its stockholders, to be treated as an S Corporation under the Internal Revenue
Code. In lieu of corporate income taxes, the stockholders of an S Corporation are taxed on their proportionate share of the Company’s
income. As a result of the merger on December 9, 2022, the S Corporation status ends, and the consolidated 2022 tax return will be filed
as a standard corporation. However, due to the losses incurred during the tax year ending 2022, there will be no tax liability for 2022.
Therefore, no provision for income taxes has been included in the accompanying financial statements.
NOTE
12 – SUBSEQUENT EVENTS
On
March 22, 2023, The Company was notified by the Contracting Officer of National Institute of Health-EPA our contract with them was not
continuing and they were invoking the 45 days cancelation clause in the contract. As a result, the company will transition the closure
of the contract on or about April 30, 2023. This will reduce on our annual revenue in the amount of approximately $5,122,000 in 2023,
along with direct expenses that will be reduced by $4,650,000.
On
March 23, 2023, the board of directors approved the purchase of TransportUS, Inc. While the Company explored the purchase of TransportUS,
Inc., owned by Lawrence Garcia, the board of directors has determined, following due diligence, that TransportUS, Inc. is not current
ready for acquisition at this time. We have therefore abandoned such undertaking for the foreseeable future.
Exhibit 21.1
Subsidiaries of
the Registrant
Name of Subsidiaries | | Jurisdiction |
Ameriguard Security Services, Inc. | | California |
Exhibit
31.1
CERTIFICATION
OF
PRINCIPAL
EXECUTIVE OFFICER
PURSUANT
TO SECTION 302
OF
THE SARBANES-OXLEY ACT OF 2002
I,
Lawrence Garcia, certify that:
1. |
I have
reviewed this report on Form 10-K/A of Ameriguard Security Services, 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 registrant as of, and for, the periods presented in
this report; |
4. |
The registrant’s
other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
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 registrant 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 registrant, 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 registrant’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 registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal
control over financial reporting; and |
5. |
The registrant’s
other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent
function): |
|
a) |
all significant
deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably
likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
any fraud,
whether or not material, that involves management or other employees who have a significant role in the registrant’s internal
control over financial reporting. |
Date:
September 15, 2023
/s/
Lawrence Garcia |
|
Name: |
Lawrence Garcia |
|
Title: |
Chief Executive Officer |
|
Exhibit
31.2
CERTIFICATION
OF
PRINCIPAL
FINANCIAL OFFICER
PURSUANT
TO SECTION 302
OF
THE SARBANES-OXLEY ACT OF 2002
I,
Michael Goossen, certify that:
|
1. |
I have
reviewed this report on Form 10-K/A of Ameriguard Security Services, 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 registrant as of, and for, the periods presented in
this report; |
4. |
The registrant’s
other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined
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 registrant 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 registrant, 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 registrant’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 registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal
control over financial reporting; and |
5. |
The registrant’s
other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting,
to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent
function): |
|
a) |
all significant
deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably
likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
any fraud,
whether or not material, that involves management or other employees who have a significant role in the registrant’s internal
control over financial reporting. |
Date:
September 15, 2023
/s/
Michael Goossen |
|
Name: |
Michael Goossen, CPA |
|
Title: |
Chief Financial Officer |
|
|
(principal financial officer
and principal accounting officer) |
|
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
The
undersigned hereby certifies, in his capacity as Chief Executive Officer of Ameriguard Security Services, Inc. (the “Company”),
for the purposes of 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of
his knowledge:
(1) |
The Company’s
Amended Annual Report on Form 10-K/A for the year ended December 31, 2022 (the “Report”) fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
(2) |
The information
contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. |
Dated:
September 15, 2023
/s/
Lawrence Garcia |
|
Name: |
Lawrence Garcia |
|
Title: |
Chief Executive Officer |
|
|
(principal executive officer) |
|
This
certification accompanies each Report pursuant to § 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required
by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of §18 of the Securities Exchange Act of 1934, as
amended.
A
signed original of this written statement required by Section 906 has been provided to the Company 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
The
undersigned hereby certifies, in his capacity as Chief Financial Officer of Ameriguard Security Services, Inc. (the “Company”),
for the purposes of 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of
his knowledge:
(1) |
The Company’s
Amended Annual Report on Form 10-K/A for the year ended December 31, 2022 (the “Report”) fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
(2) |
The information
contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. |
Dated:
September 15, 2023
/s/
Michael Goossen |
|
Name: |
Michael Goossen, CPA |
|
Title: |
Chief Financial Officer |
|
|
(principal financial officer
and principal accounting officer) |
|
This
certification accompanies each Report pursuant to § 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required
by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of §18 of the Securities Exchange Act of 1934, as
amended.
A
signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company
and furnished to the Securities and Exchange Commission or its staff upon request.
v3.23.2
Cover - USD ($)
|
12 Months Ended |
|
|
Dec. 31, 2022 |
Mar. 20, 2023 |
Jun. 30, 2022 |
Cover [Abstract] |
|
|
|
Document Type |
10-K/A
|
|
|
Amendment Flag |
true
|
|
|
Amendment Description |
Amendment
No. 2 to
|
|
|
Document Annual Report |
true
|
|
|
Document Transition Report |
false
|
|
|
Document Period End Date |
Dec. 31, 2022
|
|
|
Document Fiscal Period Focus |
FY
|
|
|
Document Fiscal Year Focus |
2022
|
|
|
Current Fiscal Year End Date |
--12-31
|
|
|
Entity File Number |
333-173039
|
|
|
Entity Registrant Name |
AMERIGUARD SECURITY SERVICES, INC.
|
|
|
Entity Central Index Key |
0001514443
|
|
|
Entity Tax Identification Number |
99-0363866
|
|
|
Entity Incorporation, State or Country Code |
NV
|
|
|
Entity Address, Address Line One |
5470 W. Spruce Avenue
|
|
|
Entity Address, Address Line Two |
Suite 102
|
|
|
Entity Address, City or Town |
Fresno
|
|
|
Entity Address, State or Province |
CA
|
|
|
Entity Address, Postal Zip Code |
93722
|
|
|
City Area Code |
(559)
|
|
|
Local Phone Number |
271-5984
|
|
|
Entity Well-known Seasoned Issuer |
No
|
|
|
Entity Voluntary Filers |
No
|
|
|
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 Public Float |
|
|
$ 4,021,596
|
Entity Common Stock, Shares Outstanding |
|
94,471,302
|
|
Document Financial Statement Error Correction [Flag] |
false
|
|
|
Auditor Name |
BF Borgers CPA PC
|
|
|
Auditor Firm ID |
5041
|
|
|
Auditor Location |
Lakewood, CO
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v3.23.2
CONSOLIDATED BALANCE SHEETS - USD ($)
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Current Assets |
|
|
Cash |
$ 1,227,654
|
$ 2,129,801
|
Accounts receivable, net (note 1) |
1,869,268
|
2,215,197
|
Prepaid insurance |
110,829
|
107,884
|
Related Party Receivable (note 3) |
|
|
Total Current Assets |
3,207,751
|
4,452,882
|
Other Non-Current Assets |
|
|
Fixed assets, net depreciation (note 4) |
298,806
|
132,802
|
Operating Lease |
302,695
|
|
Total Non-Current Assets |
601,501
|
132,802
|
Total Assets |
3,809,252
|
4,585,684
|
Current Liabilities |
|
|
Accounts payable |
761,515
|
418,342
|
Accrued Interest Due (note 6) |
49,035
|
|
Accrued Payroll |
737,143
|
657,741
|
Payroll liability - Pension (note 5) |
453,965
|
616,579
|
Current portion of notes payable (note 6) |
719,563
|
127,615
|
Total Current Liabilities |
2,721,221
|
1,820,277
|
Long Term Liabilities |
|
|
Long term portion of notes payable (note 6) |
2,782,784
|
780,845
|
Operating Lease |
294,387
|
|
Total Liabilities |
5,798,392
|
2,601,122
|
Stockholders’ equity |
|
|
Common stock, $.001 par value, 94,471,302 shares issued and outstanding at December 31, 2022 and 2021 (Note 7) |
158,346
|
158,346
|
Retained earnings/(defecit) |
(2,147,486)
|
1,816,216
|
Total Stockholders’ Equity |
(1,989,140)
|
1,974,562
|
Total Liabilities and Stockholders’ Equity |
$ 3,809,252
|
$ 4,585,684
|
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v3.23.2
CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Statement of Financial Position [Abstract] |
|
|
Common Stock, Shares Par Value |
$ 0.001
|
$ 0.001
|
Common Stock, Shares Issued |
94,471,302
|
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v3.23.2
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Revenue |
|
|
Total Revenue |
$ 24,947,401
|
$ 22,442,513
|
Cost of Services |
|
|
Total Cost of Services |
21,948,618
|
20,628,996
|
Gross Margin |
2,998,783
|
1,813,517
|
Operating Expenses |
|
|
Salaries, payroll taxes and benefits |
1,161,982
|
365,433
|
Vehicle expense |
433,424
|
295,054
|
Professional services |
361,314
|
318,442
|
Cellular services |
106,382
|
112,140
|
General liability insurance |
87,119
|
111,287
|
Advertising and marketing |
128,544
|
77,349
|
General and administrative expenses |
645,268
|
294,062
|
Loan interest |
105,826
|
59,439
|
Depreciation expense |
42,927
|
52,273
|
Total Operating Expenses |
3,072,786
|
1,685,479
|
Net Income/(Loss) from Operations |
(74,003)
|
128,038
|
Other Income (Expenses) |
|
|
Other Income |
|
|
Other (Expense) |
(344,105)
|
|
Total Other Income |
(344,105)
|
|
Net Income/(loss) before Income Taxes |
(418,108)
|
128,038
|
Income tax expense |
10,350
|
33,923
|
Net Income/(loss) |
$ (428,458)
|
$ 94,115
|
Net Income/(loss) per Common Share - Basic and Diluted |
$ (0.0046)
|
$ 0.0010
|
Weighted Average Number of Common Shares Outstanding - Basic and Diluted |
93,417,302
|
93,417,302
|
Security Services [Member] |
|
|
Revenue |
|
|
Total Revenue |
$ 24,643,096
|
$ 22,418,328
|
Other Related Income [Member] |
|
|
Revenue |
|
|
Total Revenue |
304,305
|
24,185
|
Salaries And Related Taxes [Member] |
|
|
Cost of Services |
|
|
Total Cost of Services |
15,030,738
|
13,873,241
|
Employee Benefits [Member] |
|
|
Cost of Services |
|
|
Total Cost of Services |
3,052,774
|
2,915,322
|
Sub Contractor Payments [Member] |
|
|
Cost of Services |
|
|
Total Cost of Services |
3,467,391
|
3,433,959
|
Guard Training [Member] |
|
|
Cost of Services |
|
|
Total Cost of Services |
202,826
|
222,298
|
Vehicles And Equipment Expenses [Member] |
|
|
Cost of Services |
|
|
Total Cost of Services |
$ 194,889
|
$ 184,176
|
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v3.23.2
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)
|
Common Stock [Member] |
Preferred Stock [Member] |
Additional Paid-in Capital [Member] |
Stockholders Equity [Member] |
Total |
Beginning balance, value at Dec. 31, 2020 |
$ 69,346
|
$ 10,000
|
$ 9,976,045
|
$ (7,191,705)
|
$ 2,863,685
|
Beginning balance, Shares at Dec. 31, 2020 |
2,743,302
|
675,000
|
|
|
|
Owner draws (pre-merger) |
|
|
|
(473,238)
|
(473,238)
|
Equity Merger |
$ 89,000
|
$ (10,000)
|
(579,000)
|
|
(500,000)
|
Equity Merger, Shares |
89,999,000
|
|
|
|
|
Cancelation and conversion of preferred stock, Shares |
675,000
|
(675,000)
|
|
|
|
Net (Loss) for year ended December 31, 2022 |
|
|
|
94,115
|
94,115
|
Ending balance, value at Dec. 31, 2021 |
$ 158,346
|
|
9,397,045
|
(7,570,828)
|
1,984,562
|
Ending balance, Shares at Dec. 31, 2021 |
93,417,302
|
|
|
|
|
Owner draws (pre-merger) |
|
|
|
(62,824)
|
(62,824)
|
Shareholder buyout |
|
|
(3,384,950)
|
|
(3,384,950)
|
Retained Deficit of merger with related entity |
|
|
|
(97,470)
|
(97,470)
|
Net (Loss) for year ended December 31, 2022 |
|
|
|
(428,458)
|
(428,458)
|
Ending balance, value at Dec. 31, 2022 |
$ 158,346
|
|
$ 6,012,095
|
$ (8,159,580)
|
$ (1,989,140)
|
Ending balance, Shares at Dec. 31, 2022 |
93,417,302
|
|
|
|
93,417,302
|
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v3.23.2
STATEMENT OF CASH FLOWS - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Cash Flows from Operating Activities |
|
|
Net Income/(Loss) |
$ (428,458)
|
$ 94,115
|
Adjustment to reconcile net loss from operations: |
|
|
Accounts receivable, net |
345,929
|
(23,372)
|
Prepaid insurance |
(2,945)
|
(32,949)
|
Accounts payable |
343,172
|
33,742
|
Accrued Interest |
49,035
|
|
Accrued Payroll |
79,402
|
75,693
|
Payroll liability - Pension |
(162,614)
|
77,237
|
Depreciation |
42,927
|
52,273
|
Operating lease liability |
(79,358)
|
|
Operating lease asset |
71,049
|
|
Net Cash (Used)/provided in Operating Activities |
258,139
|
276,739
|
Cash Flows (Used)/Provided from Investing Activities |
|
|
Purchase of fixed assets |
(6,043)
|
(24,552)
|
Building improvements |
(224,132)
|
|
Purchase of Shell Corporations - AGSS |
|
(500,000)
|
Net Cash Used by Investing Activities |
(230,175)
|
(524,552)
|
Cash (Used)/Provided from Financing Activities |
|
|
Secure Transportation vehicle loan |
|
21,500
|
Payment for Shareholder buyout |
(686,990.00)
|
|
Loan principle payments |
(180,298)
|
(227,097)
|
Owner distributions |
(62,824)
|
(473,238)
|
Net Cash Provided by Financing Activities |
(930,112)
|
(678,835)
|
Net Increase (Decrease) in Cash |
(902,148)
|
(926,648)
|
Cash at Beginning of Period |
2,129,801
|
3,056,449
|
Cash at End of Period |
1,227,653
|
2,129,801
|
Supplemental Cash Flow Information: |
|
|
Income Taxes Paid |
10,350
|
33,923
|
Interest Paid |
105,826
|
$ 59,439
|
Supplemental disclosure of non-cash financing activities: |
|
|
Shareholder Loan |
3,384,950
|
|
Operating leases - right of use asset |
302,695
|
|
Operating leases - lease liability |
$ 294,387
|
|
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v3.23.2
ORGANIZATION AND DESCRIPTION OF BUSINESS
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
ORGANIZATION AND DESCRIPTION OF BUSINESS |
NOTE
1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
AmeriGuard
Security Services, Inc. (the Company), was incorporated on November 14, 2002, with an S-Corp tax election. The corporation was incorporated
with the issuance of 1,000 shares of no-par value stock held by Lawrence Garcia, President and CEO with 550 shares and Lillian Flores,
VP of Operations with 450 shares. The Company provides armed guard services as a federal contractor with licenses in 5 states and provides
commercial guard services in California.
On
July 7, 2021, the Company, entered into an agreement to gain 100% control of Health Revenue Assurance Holdings, Inc (HRAA) a public corporation,
incorporated in Nevada, by the purchase of 10,000,000 shares of Preferred A-1 Stock from the seller, Custodian Ventures LLC. The purchase
of HRAA allowed the Company to begin plans to consummate a reverse merger with HRAA becoming a wholly owned subsidiary of a public company.
In March of 2022, a Certificate of Amendment was filed with the Nevada Secretary of State, changing the name of HRAA, to Ameriguard Security
Services, Inc. (AGSS). Shortly thereafter, a stock name and ticker change report was filed with the SEC and the stock ticker of HRAA
was changed to AGSS.
On
December 9, 2022, the Company executed the reverse merger agreement and became the subsidiary of AGSS. From that point forward, the financial
statement filings will be the consolidation of Ameriguard Security Services, Inc, a Nevada company with Ameriguard Security Services,
Inc. a California company.
The
Company’s accounting year end is December 31.
Basis
of Presentation
These
financial statements are presented in United States dollars and have been prepared in accordance with United States generally accepted
accounting principles.
Risks
and Uncertainties
The
risks and uncertainties described below may not be the only ones we are or may face in the future. If any of the following do occur,
our business, financial condition or results of operations could be materially adversely affected.
The
company receives over 90% of its total revenue from four Federal contracts as described in Note 9 below. These contracts have specific
terms, typically five years with the opportunity for extension, but there are no assurances they will be extended. Although we have had
several extended in the past, there is no guarantee this will again happened in the future. However, there are significant direct expenses
for each contract that also are removed from operations at the end of a contract. As a result, the revenue lost from a completed contract
does not affect the bottom-line profits in an amount equal to the revenue lost. The actual net income impact depends on the contract.
The
process required to acquire a government contract takes several months to complete prior to delivery of the proposal to the contracting
agency. Due to the time span required to prepare a proposal and wining the contract is not guaranteed, the company maintains a department
of individuals who monitor and write proposals for all government contracts that become open for bid on a continuing basis. It is important
to the company that new contracts are acquired consistently to maintain and grow annual revenue.
Other
risks to operations consist of State and Federal regulations, accelerating inflation, and overall business environment issues we cannot
foresee.
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- DefinitionThe entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Use
of Estimates
In
preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates
and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at
the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Significant estimates include estimated useful lives and potential impairment of property and equipment, along with the collectability
of some receivables from customers.
Cash
and Cash Equivalents
The
Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents.
On December 31, 2022, and December 31, 2021, the Company had cash and cash equivalents totaling $1,227,654 and $2,129,801 respectively.
Accounts
Receivable
We
record accounts receivable at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts
to reflect any loss anticipated on the accounts receivable balances and is charged to other bad debt expense. We calculate this allowance
based on our history of write-offs, the level of past-due accounts based on the contractual terms of the receivables, and our relationships
with, and the economic status of, our customers. With over ninety percent of year end accounts receivable balance from Federal contracts
that require payment, and the uncollectable amount historically has been less than 1%. As of December 31, 2022, and 2021, an allowance
for estimated uncollectible accounts was determined to be unnecessary.
Property
and Equipment
Property
and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance,
and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated
depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective
period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement
purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful
life for Machinery and Equipment, and Vehicles is 5 years, with Leasehold improvements useful life is 10 Years.
Operating
Leases
In
February 2016, FASB ASU No. 2016-02 established ASC Topic 842, Leases, which sets out the principles for the recognition, measurement,
presentation and disclosure of leases for both lessees and lessors. Effective December 31, 2022, we have implemented ASU No. 2016-02
and booked the operating lease asset and the related liability.
We
have leased vehicles that are classified as operating leases per the guidelines. The Statement of Cash Flows reflects the implementation
of this guideline in two ways. Both as transactions that affected cash flow and non-cash financing activities. The change in the operating
lease liability of ($79,358) is the difference of the total liability of our lease ($373,745) from the total liability balance of ($294,387)
as of December 31,2022. The change in operating lease asset of $71,049 is the net of the total asset of the leases ($373,745) and the
remaining asset balance of $302,695 as of December 31, 2022.
Net
Income/(Loss) per Share
Net
income/(loss) per common share is computed by dividing net income or loss by the weighted average common shares outstanding during the
period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share”. Basic earnings/(loss) per common
share (“EPS”) calculations are determined by dividing net income/(loss) by the weighted average number of shares of common
stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted
average number of common shares and dilutive common share equivalents outstanding.
Revenue
Recognition
We
recognize revenue when the Invoice for contracted services is issued as stipulated by the contract. Other services provided are recognized
at the time the service is provided. Ninety eight percent of revenues are billed monthly and recognized in the month the services were
provided. Refunds and returns, which are minimal, are recorded as a reduction of revenue. The Company has not recorded a reserve for
returns on December 31, 2022, or 2021 since it does not believe such returns will be material.
Fair
Value of Financial Instruments
The
Company applies the accounting guidance under Financial Accounting Standards Board (“FASB”) ASC 820-10, “Fair Value
Measurements”, as well as certain related FASB staff positions. This guidance defines fair value as the price that would be received
from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Company considers
the principal or most advantageous market in which it would transact business and considers assumptions that marketplace participants
would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of non-performance.
The
guidance also establishes a fair value hierarchy for measurements of fair value as follows:
|
● |
Level
1 - quoted market prices in active markets for identical assets or liabilities. |
|
|
|
|
● |
Level
2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar
assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs
that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. |
|
|
|
|
● |
Level
3 - unobservable inputs that are supported by little or no market activity and that are significant
to the fair value of the assets or liabilities. |
The
carrying amount of the Company’s financial instruments approximates their fair value as of December 31, 2021 and December 31, 2022,
due to the short-term nature of these instruments.
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v3.23.2
RELATED PARTY RECEIVABLE
|
12 Months Ended |
Dec. 31, 2022 |
Related Party Transactions [Abstract] |
|
RELATED PARTY RECEIVABLE |
NOTE
3 – RELATED PARTY RECEIVABLE
On
July 7, 2021, the company has entered into an agreement to purchase 100% of the Preferred A-1 Stock of Health Revenue Assurance Holdings,
Inc. a SEC registered company for $450,000. In March 2022, Health Revenue Assurance Holdings, Inc. name was changed to Ameriguard Security
Services Inc. (AGSS). On December 9, 2022, we signed the definitive merger agreement initiating a reverse merger with AGSS, resulting
in the Company becoming a 100% owned subsidiary of AGSS. Prior to the merger, the Company funded the operational expenses of AGSS and
treated these expenses as related party expenses. These expenses we eliminated when the two companies were consolidated for the financial
statement presentation.
The
receivable balances on December 31, 2022, and 2021 were $57,971 and $10,596 respectively. Balances adjusted to zero as a result of consolidation.
|
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- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.23.2
FIXED ASSETS
|
12 Months Ended |
Dec. 31, 2022 |
Fixed Assets |
|
FIXED ASSETS |
NOTE
4 – FIXED ASSETS
Fixed
assets consist of the following on December 31, 2022, and 2021:
Schedule of Fixed assets | |
| | | |
| | |
| |
2021 | | |
2020 | |
Leasehold
Improvements | |
| 224,132 | | |
| - | |
Machinery
and Equipment | |
| 278,551 | | |
| 246,974 | |
Vehicles | |
| 110,274 | | |
| 131,775 | |
Total
Fixed Assets | |
| 612,957 | | |
| 378,749 | |
Accumulated
Depreciation | |
| (314,151 | ) | |
| (245,947 | ) |
Fixed
Assets, Net | |
$ | 298,806 | | |
$ | 132,802 | |
|
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v3.23.2
PAYROLL LIABILITY – PENSION
|
12 Months Ended |
Dec. 31, 2022 |
Payroll Liability Pension |
|
PAYROLL LIABILITY – PENSION |
NOTE
5 – PAYROLL LIABILITY – PENSION
The
company offers various pension plans to employee groups based on location of employment. Corporate office employees and guards have an
option to participate in a 401K sponsored by the company with a matching program up to 5% of employee salary. Federal contracts have
union agreements that define the pension calculation and due dates. It is the responsibility of the company to calculate the pension
benefit amount each month and contribute the amount due to the plan designated. The pension balances due on December 31, 2022, and 2021
for all plans was $453,965 and $616,579 respectively.
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v3.23.2
NOTES PAYABLE
|
12 Months Ended |
Dec. 31, 2022 |
Debt Disclosure [Abstract] |
|
NOTES PAYABLE |
NOTE
6 – NOTES PAYABLE
In
June 2020, AmeriGuard Security Services, Inc. received an SBA Loan through Fresno First Bank in the amount of $1,080,000 that was used
to close out the Citibank loan in the amount of $312,339 with the remaining balance after expenses held in reserve. The SBA loan is a
10-year loan with monthly principal and interest payments. Interest rate is variable at prime rate plus 2.75%, adjusted every calendar
quarter. Interest rate on December 31, 2022, and 2021 was 9% and 4.01% respectively. Balance remaining on the SBA loan was $804,387 and
$888,845 as of December 31, 2022, and 2021 respectively.
In
January 2020, the Company entered into a financing agreement with Master Security Company for the purchase of vehicles, guns, and guard
equipment for the National Institute of Health USEPA contract which began May 2020. The principal financed was $150,000, with interest
of 4% for a term of 21 months. Resulting in a monthly principal and interest payment of $7,406. Balance remaining in the amount of $0
and $7,729 as of December 31, 2022, and 2021 respectively.
In
December 2021, the Company entered into a financing agreement with Secure Transportation Inc. for the purchase of three used vehicles
in the amount of $21,500. Note requires 12 equal payments of $1,900 with a calculated interest rates of 5% with the first payment December
15, 2021. Balance remaining in the amount of $0 and $19,615 as of December 31, 2022, and 2021 respectively.
On
July 7, 2022, the Company entered into a buyout agreement with a shareholder Lillian Flores. The total buyout amount was $3,384,950 representing
45% of the calculated business value as of December 31, 2020. Following the initial payment of $686,990, the company agreed to make 4
equal installments of principal and interest of $739,508 each December 31, starting 2023. Interest is calculated at a fixed rate of 3.110%
compounded semi-annually. The company has accrued interest on December 31, 2022, of $49,035. Balance remaining in the amount of $2,697.
The
following schedule details the loans active as of December 31, 2022, and 2021:
Schedule
of the loan active | |
| | | |
| | |
| |
2022 | | |
2021 | |
Current
Portion: | |
| | | |
| | |
Notes
and loans payable | |
$ | 719,563 | | |
$ | 127,615 | |
Total
Current Portion | |
| 719,563 | | |
| 127,615 | |
Long
term Portion: | |
| | | |
| | |
Notes
and loans payable | |
| 2,782,784 | | |
| 780,845 | |
Total
Long-term Portion | |
| 2,782,784 | | |
| 780,845 | |
| |
$ | 3,502,347 | | |
$ | 908,460 | |
|
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.23.2
STOCKHOLDERS’ EQUITY
|
12 Months Ended |
Dec. 31, 2022 |
Equity [Abstract] |
|
STOCKHOLDERS’ EQUITY |
NOTE
7 – STOCKHOLDERS’ EQUITY
On
December 9, 2022, the Company executed a reverse merger agreement with AGSS resulting in significant adjustments to the equity section
of both companies. The result of the merger was AGSS became the sole owner of the Company. Although the merger is dated December 9, 2022,
for financial statement presentation purposes, we have presented the Equity Section as if the merger occurred in 2021.
The
first significant impact on stockholders’ equity was the issuance of 90,000,000 AGSS shares to the shareholders of Ameriguard Security
Services, Inc (the Company) in exchange for 1000 shares of the Company, adding a net increase in common shares outstanding of 89,999,000.
Next was the cancelation and conversion of series 675,000 A-1 preferred shares held by AGSS on December 31, 2020. The final result in
the total number of shares outstanding is 93,417,302.
The
next part of stockholder’s equity impacted was Additional Paid-in Capital. The impact was a reduction of Paid-in Capital of $579,000.
This reduction was caused by an $89,999 impact of issuing new shares, a $10,000 impact form the cancelation of preferred shares and finally
the $500,000 cost of the Company’s purchase of AGSS, formally Heath Revenue Assurance Holdings, Inc.
There
were two other transactions that impacted stockholders’ equity that occurred to the Company’s equity section relating to
owner draws and the merger with a related company. As a part of the normal activity of the privately held Company, an S-Corp, shareholders
were distributed funds accounted for as Owner Draws. The owner draw accounts were used primarily for taxes paid by the shareholders due
to profits of the S-Corp being transferred to their personal returns along with some personal expenses and personal cash needs. For 2021,
there was approximately $105,000 posted as Owner draw from historical balances of related party receivables. As part of the preparation
for merger these inter-company balances were removed through the owner draw accounts. Total owner draw amounts were $473,238 and $62,824
for December 31, 2022, and 2021 respectively.
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v3.23.2
COMMITMENTS AND CONTINGENCIES
|
12 Months Ended |
Dec. 31, 2022 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE
8 – COMMITMENTS AND CONTINGENCIES
The
company has a multiple vehicle lease agreement with Enterprise Leasing. As of December 31, 2022, the company had 19 vehicles under lease.
The lease agreement includes maintenance services along physical damage insurance. The term of the lease agreement varies based on the
date vehicle were leased and the respective terms for each vehicle. The master lease is updated annually and requires annual internal
financial reports and company tax return.
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CONCENTRATION OF SALES
|
12 Months Ended |
Dec. 31, 2022 |
Concentration Of Sales |
|
CONCENTRATION OF SALES |
NOTE
9 – CONCENTRATION OF SALES
The
company generated approximately $24,600,000 and $22,100.000 in guard service revenue for the years 2022 and 2021 respectively. Of the
total guard service revenue, approximately 87% was earned from four federal contracts operated by the company. The contracts and their
respective terms are as follows:
|
● |
Social
Security Administration, NSC |
|
- |
September
2022 through September 2027
Annual
Revenue of approx. $3.145M |
|
|
|
|
|
|
|
● |
Social
security Administration, SSC |
|
- |
June
2022 through June 2027
Annual
Revenue of approx. $4.932M |
|
|
|
|
|
|
|
● |
Social
Security Administration, WBDOC |
|
- |
June
2021 through July 2026
Annual
Revenue of approx. $5.838M |
|
|
|
|
|
|
|
● |
National
Institute of Health- EPA |
|
- |
May 2020
through March 2023
Annual
Revenue of approx. $7.514M |
|
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v3.23.2
LITIGATION AND CLAIMS
|
12 Months Ended |
Dec. 31, 2022 |
Litigation And Claims |
|
LITIGATION AND CLAIMS |
NOTE
10 – LITIGATION AND CLAIMS
As
of December 31, 2022, there was one employment issue pending. The issue involves a terminated employee alleging discrimination and wrongful
termination. A lawsuit has not been filed only a demand letter has been presented. Management has been working with the attorneys to
find a reasonable settlement to this dispute without going to trial. After several months of discussion and negotiation it appears that
the complaint will be settled for $23,000. It is anticipated that an agreement may be reached by the end of March 2023.
Per
Attorney letters received there are no other pending cases or legal matters.
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v3.23.2
INCOME TAXE
|
12 Months Ended |
Dec. 31, 2022 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXE |
NOTE
11 – INCOME TAXES
Prior
to the merger the Company had elected, with the consent of its stockholders, to be treated as an S Corporation under the Internal Revenue
Code. In lieu of corporate income taxes, the stockholders of an S Corporation are taxed on their proportionate share of the Company’s
income. As a result of the merger on December 9, 2022, the S Corporation status ends, and the consolidated 2022 tax return will be filed
as a standard corporation. However, due to the losses incurred during the tax year ending 2022, there will be no tax liability for 2022.
Therefore, no provision for income taxes has been included in the accompanying financial statements.
|
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v3.23.2
SUBSEQUENT EVENTS
|
12 Months Ended |
Dec. 31, 2022 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
NOTE
12 – SUBSEQUENT EVENTS
On
March 22, 2023, The Company was notified by the Contracting Officer of National Institute of Health-EPA our contract with them was not
continuing and they were invoking the 45 days cancelation clause in the contract. As a result, the company will transition the closure
of the contract on or about April 30, 2023. This will reduce on our annual revenue in the amount of approximately $5,122,000 in 2023,
along with direct expenses that will be reduced by $4,650,000.
On
March 23, 2023, the board of directors approved the purchase of TransportUS, Inc. While the Company explored the purchase of TransportUS,
Inc., owned by Lawrence Garcia, the board of directors has determined, following due diligence, that TransportUS, Inc. is not current
ready for acquisition at this time. We have therefore abandoned such undertaking for the foreseeable future.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
Use of Estimates |
Use
of Estimates
In
preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates
and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at
the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Significant estimates include estimated useful lives and potential impairment of property and equipment, along with the collectability
of some receivables from customers.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
The
Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents.
On December 31, 2022, and December 31, 2021, the Company had cash and cash equivalents totaling $1,227,654 and $2,129,801 respectively.
|
Accounts Receivable |
Accounts
Receivable
We
record accounts receivable at net realizable value. This value includes an appropriate allowance for estimated uncollectible accounts
to reflect any loss anticipated on the accounts receivable balances and is charged to other bad debt expense. We calculate this allowance
based on our history of write-offs, the level of past-due accounts based on the contractual terms of the receivables, and our relationships
with, and the economic status of, our customers. With over ninety percent of year end accounts receivable balance from Federal contracts
that require payment, and the uncollectable amount historically has been less than 1%. As of December 31, 2022, and 2021, an allowance
for estimated uncollectible accounts was determined to be unnecessary.
|
Property and Equipment |
Property
and Equipment
Property
and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance,
and repairs are charged to expense as incurred. When property and equipment is retired or otherwise disposed of, the cost and accumulated
depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective
period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement
purposes. The Company uses other depreciation methods (generally accelerated) for tax purposes where appropriate. The estimated useful
life for Machinery and Equipment, and Vehicles is 5 years, with Leasehold improvements useful life is 10 Years.
|
Operating Leases |
Operating
Leases
In
February 2016, FASB ASU No. 2016-02 established ASC Topic 842, Leases, which sets out the principles for the recognition, measurement,
presentation and disclosure of leases for both lessees and lessors. Effective December 31, 2022, we have implemented ASU No. 2016-02
and booked the operating lease asset and the related liability.
We
have leased vehicles that are classified as operating leases per the guidelines. The Statement of Cash Flows reflects the implementation
of this guideline in two ways. Both as transactions that affected cash flow and non-cash financing activities. The change in the operating
lease liability of ($79,358) is the difference of the total liability of our lease ($373,745) from the total liability balance of ($294,387)
as of December 31,2022. The change in operating lease asset of $71,049 is the net of the total asset of the leases ($373,745) and the
remaining asset balance of $302,695 as of December 31, 2022.
|
Net Income/(Loss) per Share |
Net
Income/(Loss) per Share
Net
income/(loss) per common share is computed by dividing net income or loss by the weighted average common shares outstanding during the
period as defined by Financial Accounting Standards, ASC Topic 260, “Earnings per Share”. Basic earnings/(loss) per common
share (“EPS”) calculations are determined by dividing net income/(loss) by the weighted average number of shares of common
stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted
average number of common shares and dilutive common share equivalents outstanding.
|
Revenue Recognition |
Revenue
Recognition
We
recognize revenue when the Invoice for contracted services is issued as stipulated by the contract. Other services provided are recognized
at the time the service is provided. Ninety eight percent of revenues are billed monthly and recognized in the month the services were
provided. Refunds and returns, which are minimal, are recorded as a reduction of revenue. The Company has not recorded a reserve for
returns on December 31, 2022, or 2021 since it does not believe such returns will be material.
|
Fair Value of Financial Instruments |
Fair
Value of Financial Instruments
The
Company applies the accounting guidance under Financial Accounting Standards Board (“FASB”) ASC 820-10, “Fair Value
Measurements”, as well as certain related FASB staff positions. This guidance defines fair value as the price that would be received
from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
When determining the fair value measurements for assets and liabilities required to be recorded at fair value, the Company considers
the principal or most advantageous market in which it would transact business and considers assumptions that marketplace participants
would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of non-performance.
The
guidance also establishes a fair value hierarchy for measurements of fair value as follows:
|
● |
Level
1 - quoted market prices in active markets for identical assets or liabilities. |
|
|
|
|
● |
Level
2 - inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices in active markets for similar
assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs
that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. |
|
|
|
|
● |
Level
3 - unobservable inputs that are supported by little or no market activity and that are significant
to the fair value of the assets or liabilities. |
The
carrying amount of the Company’s financial instruments approximates their fair value as of December 31, 2021 and December 31, 2022,
due to the short-term nature of these instruments.
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v3.23.2
FIXED ASSETS (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Fixed Assets |
|
Schedule of Fixed assets |
Schedule of Fixed assets | |
| | | |
| | |
| |
2021 | | |
2020 | |
Leasehold
Improvements | |
| 224,132 | | |
| - | |
Machinery
and Equipment | |
| 278,551 | | |
| 246,974 | |
Vehicles | |
| 110,274 | | |
| 131,775 | |
Total
Fixed Assets | |
| 612,957 | | |
| 378,749 | |
Accumulated
Depreciation | |
| (314,151 | ) | |
| (245,947 | ) |
Fixed
Assets, Net | |
$ | 298,806 | | |
$ | 132,802 | |
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v3.23.2
NOTES PAYABLE (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Debt Disclosure [Abstract] |
|
Schedule of the loan active |
Schedule
of the loan active | |
| | | |
| | |
| |
2022 | | |
2021 | |
Current
Portion: | |
| | | |
| | |
Notes
and loans payable | |
$ | 719,563 | | |
$ | 127,615 | |
Total
Current Portion | |
| 719,563 | | |
| 127,615 | |
Long
term Portion: | |
| | | |
| | |
Notes
and loans payable | |
| 2,782,784 | | |
| 780,845 | |
Total
Long-term Portion | |
| 2,782,784 | | |
| 780,845 | |
| |
$ | 3,502,347 | | |
$ | 908,460 | |
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v3.23.2
ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - shares
|
Nov. 14, 2021 |
Sep. 08, 2021 |
Jul. 07, 2021 |
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
Number of share issued |
1,000
|
|
|
Holder ownership |
|
90.00%
|
|
Custodian Ventures [Member] |
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
Preferred A-1 Stock, Shares Authorized |
|
|
10,000,000
|
Chief Executive Officer [Member] |
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
Number of share issued |
550
|
|
|
Lillian Flores [Member] |
|
|
|
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items] |
|
|
|
Number of share issued |
450
|
|
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v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
12 Months Ended |
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Property, Plant and Equipment [Line Items] |
|
|
Cash |
$ 1,227,654
|
$ 2,129,801
|
Operating lease liability |
79,358
|
|
Operating lease cost |
373,745
|
|
Operating Lease |
294,387
|
|
Operating lease asset |
71,049
|
|
Total asset of the leases |
373,745
|
|
Operating Lease |
302,695
|
|
Reserve for returns |
$ 0
|
|
Machinery and Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Estimated useful life |
5 years
|
|
Vehicles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Estimated useful life |
5 years
|
|
Leasehold Improvements [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Estimated useful life |
10 years
|
|
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v3.23.2
FIXED ASSETS (Details) - USD ($)
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Property, Plant and Equipment [Line Items] |
|
|
Total Fixed Assets |
$ 612,957
|
$ 378,749
|
Accumulated Depreciation |
(314,151)
|
(245,947)
|
Fixed Assets, Net |
298,806
|
132,802
|
Leasehold Improvements [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total Fixed Assets |
224,132
|
|
Machinery and Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total Fixed Assets |
278,551
|
246,974
|
Vehicles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total Fixed Assets |
$ 110,274
|
$ 131,775
|
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v3.23.2
NOTE PAYABLE (Details) - USD ($)
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Short-Term Debt [Line Items] |
|
|
Total Current Portion |
$ 719,563
|
$ 127,615
|
Total Long-term Portion |
2,782,784
|
780,845
|
Notes Payable |
3,502,347
|
908,460
|
Notes And Loans Payable [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Total Current Portion |
719,563
|
127,615
|
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$ 2,782,784
|
$ 780,845
|
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v3.23.2
NOTES PAYABLE (Details Narrative) - USD ($)
|
|
1 Months Ended |
12 Months Ended |
Jul. 07, 2022 |
Dec. 31, 2021 |
Dec. 31, 2020 |
Jun. 30, 2020 |
Jan. 30, 2020 |
Dec. 31, 2022 |
Dec. 31, 2021 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
Notes Payable |
|
$ 908,460
|
|
|
|
$ 3,502,347
|
$ 908,460
|
Accrued interest |
|
|
|
|
|
49,035
|
|
Master Security Company [Member] |
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
Principal amount |
|
|
|
|
$ 150,000
|
|
|
Term |
|
|
|
|
21 months
|
|
|
Interest rate |
|
|
|
|
4.00%
|
|
|
Notes Payable |
|
$ 7,729
|
|
|
|
0
|
7,729
|
Periodic payment |
|
|
|
|
$ 7,406
|
|
|
Secure Transportation Inc [Member] |
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
Interest rate |
|
5.00%
|
|
|
|
|
|
Notes Payable |
|
$ 19,615
|
|
|
|
$ 0
|
$ 19,615
|
Periodic payment |
|
1,900
|
|
|
|
|
|
Lillian Flores [Member] |
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
Principal amount |
$ 3,384,950
|
|
|
|
|
|
|
Interest rate |
3.11%
|
|
45.00%
|
|
|
|
|
Notes Payable |
$ 2,697
|
|
|
|
|
|
|
Initial payment |
$ 686,990
|
|
|
|
|
|
|
SBA Loan [Member] |
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
Principal amount |
|
|
|
$ 1,080,000
|
|
|
|
Expenses held in reserve |
|
|
|
$ 312,339
|
|
|
|
Term |
|
|
|
10 years
|
|
|
|
Interest rate is variable |
|
|
|
prime rate plus 2.75%
|
|
|
|
Interest rate |
|
|
|
|
|
9.00%
|
4.01%
|
Notes Payable |
|
804,387
|
|
|
|
$ 888,845
|
$ 804,387
|
Secure Transportation Inc [Member] |
|
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
|
Principal amount |
|
$ 21,500
|
|
|
|
|
$ 21,500
|
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v3.23.2
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)
|
|
12 Months Ended |
Nov. 14, 2021 |
Dec. 31, 2022 |
Dec. 31, 2021 |
Dec. 31, 2020 |
Number of shares issued |
1,000
|
|
|
|
Shares Outstanding |
|
93,417,302
|
|
|
Reduction of Paid-in Capital |
|
$ 579,000
|
|
|
Equity description |
|
his reduction was caused by an $89,999 impact of issuing new shares, a $10,000 impact form the cancelation of preferred shares and finally
the $500,000 cost of the Company’s purchase of AGSS, formally Heath Revenue Assurance Holdings, Inc.
|
|
|
Related party receivables |
|
|
$ 105,000
|
|
Owner draws (pre-merger) |
|
$ 473,238
|
$ 62,824
|
|
Ameriguard Security Services [Member] |
|
|
|
|
Number of shares issued |
|
|
|
90,000,000
|
Number of shares exchanged |
|
|
|
1,000
|
Increase in common shares outstanding |
|
|
|
89,999,000
|
Conversion of shares |
|
|
|
675,000
|
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v3.23.2
CONCENTRATION OF SALES (Details Narrative) - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Revenues |
$ 24,947,401
|
$ 22,442,513
|
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Guard Service [Member] |
|
|
Concentration Risk, Percentage |
87.00%
|
87.00%
|
Guard Service [Member] |
|
|
Revenues |
$ 24,600,000
|
$ 22,100.000
|
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