false FY false 0001321828

 2023-07-30

 2024-05-01

 us-gaap: NonrelatedPartyMember

 us-gaap: NonrelatedPartyMember

 us-gaap: RelatedPartyMember

 us-gaap: RelatedPartyMember

 DCLT:SeriesAConvertiblePreferredStockMember

 DCLT:SeriesAConvertiblePreferredStockMember

 DCLT:SeriesBConvertiblePreferredStockMember

 DCLT:SeriesBConvertiblePreferredStockMember

 DCLT:SeriesAConvertiblePreferredStockMember

 DCLT:SeriesAConvertiblePreferredStockMember

 srt: MinimumMember

 srt: MaximumMember

 us-gaap: FairValueInputsLevel1Member

 us-gaap: FairValueInputsLevel2Member

 us-gaap: FairValueInputsLevel3Member

 us-gaap: FairValueInputsLevel1Member

 us-gaap: FairValueInputsLevel2Member

 us-gaap: FairValueInputsLevel3Member

 DCLT:TimothyEVanceMember
 us-gaap: RestrictedStockMember

 2018-04-01

 DCLT:GaryDWoerzMember
 us-gaap: RestrictedStockMember

 2018-04-01

 us-gaap: RestrictedStockMember

 2018-04-01

 DCLT:TimothyEVanceMember
 us-gaap: RestrictedStockMember

 2018-04-01
 2018-04-30

 DCLT:TimothyEVanceMember

 DCLT:GaryDWoerzMember

 us-gaap: EquipmentMember
 srt: MinimumMember

 us-gaap: EquipmentMember
 srt: MaximumMember

 us-gaap: EquipmentMember

 us-gaap: EquipmentMember

 us-gaap: FurnitureAndFixturesMember

 us-gaap: FurnitureAndFixturesMember

 us-gaap: LeaseholdImprovementsMember

 us-gaap: LeaseholdImprovementsMember

 DCLT:ConsultantsMember

 2021-01-01

 DCLT:ConsultantsMember

 us-gaap: AccountsReceivableMember
 DCLT:OneCustomerMember

 us-gaap: AccountsReceivableMember
 DCLT:OneCustomerMember

 us-gaap: SalesRevenueNetMember
 DCLT:OneCustomerMember

 us-gaap: SalesRevenueNetMember
 DCLT:CustomerAMember

 us-gaap: SalesRevenueNetMember
 DCLT:TwoCustomersMember

 DCLT:FiveVendorsMember

 DCLT:VendorAMember

 DCLT:VendorBMember

 DCLT:VendorCMember

 DCLT:VendorDMember

 DCLT:VendorEMember

 DCLT:FourVendorsMember

 DCLT:Day

 UNITED
STATES

 SECURITIES
AND EXCHANGE COMMISSION

 Washington,
D.C. 20549

 FORM

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934

 For
the year ended December 31, 2023

 Commission
file number 000-54696

 DATA
CALL TECHNOLOGIES, INC.

 (Exact
Name Of Registrant As Specified In Its Charter)

 Nevada

 30-0062823

 (State
 of Incorporation)

 (I.R.S.
 Employer Identification No.)

 South Friendswood Drive, Suite E, Friendswood, TX

 77546

 (Address
 of Principal Executive Offices)

 (ZIP
 Code)

 Registrant's
Telephone Number, Including Area Code: (832) 230-2376

 Securities
Registered Pursuant to Section 12(g) of The Act: Common Stock, $0.001

if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Act. Yes No

if the Registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes No

by check mark whether the Registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding
12 months. Yes No

by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act of 1934
during the preceding 12 months, and (2) has been subject to such filing requirements for the past 90 days. Yes No

by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained,
to the best of the registrant's knowledge, in the definitive proxy or information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K.

 On
June 30, 2023, the aggregate market value of the 109,136,655 shares of common stock held by non-affiliates was approximately $ 327,410
based on the closing price on June 30, 2023. On May 1, 2024, the Registrant had 157,498,515
shares of common stock outstanding.

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer (as defined in Rule
12b-2 of the Exchange Act) or a smaller reporting company.

 Large
 accelerated filer

 Accelerated
 filer

 Non-Accelerated
 filer

 Smaller
 reporting company

 Emerging
 growth company

 If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements.

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant's executive officers during the relevant recovery period pursuant to §240.10D-1(b).

whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

 TABLE
OF CONTENTS

 Item

 Description

 Page

 ITEM
 1.

 DESCRIPTION
 OF BUSINESS

 ITEM
 1A.

 RISK
 FACTORS

 ITEM
 1B.

 UNRESOLVED
 STAFF COMMENTS

 ITEM
 2.

 DESCRIPTION
 OF PROPERTY

 ITEM
 3.

 LEGAL
 PROCEEDINGS

 ITEM
 4.

 MINE
 SAFETY DISCLOSURE

 ITEM
 5.

 MARKET
 FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER MATTERS

 ITEM
 6.

 SELECTED
 FINANCIAL DATA

 ITEM
 7.

 MANAGEMENT'S
 DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATIONS

 ITEM
 7A.

 QUANTITATIVE
 AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK

 ITEM
 8.

 FINANCIAL
 STATEMENTS AND SUPPLEMENTARY DATA

 ITEM
 9.

 CHANGES
 IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

 ITEM
 9A.

 CONTROLS
 AND PROCEDURES

 ITEM
 9B.

 OTHER
 INFORMATION

 ITEM
 10.

 DIRECTORS
 AND EXECUTIVE OFFICERS OF THE REGISTRANT AND CORPORATE GOVERNANCE

 ITEM
 11.

 EXECUTIVE
 COMPENSATION

 ITEM
 12.

 SECURITY
 OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS

 ITEM
 13.

 CERTAIN
 RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE

 ITEM
 14.

 PRINCIPAL
 ACCOUNTING FEES AND SERVICES

 ITEM
 15.

 EXHIBITS
 AND FINANCIAL STATEMENT SCHEDULES

 PART
I

 Cautionary
Statement regarding Forward-Looking Statements

 This
Annual Report on Form 10-K of Data Call Technologies, Inc. (hereinafter the "Company", the "Registrant", "we",
"us", or "Data Call") includes forward-looking statements within the meaning of Section 27A of the Securities
Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. The Registrant has based these forward-looking
statements on its current expectations and projections about future events. These forward-looking statements are subject to known and
unknown risks, uncertainties and assumptions about the Registrant that may cause its actual results, levels of activity, performance
or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied
by such forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as "may,"
"will," "should," "could," "would," "expect," "plan," "anticipate,"
"believe," "estimate," "continue," or the negative of such terms or other similar expressions. Factors
that might cause or contribute to such a discrepancy include, but are not limited to, those described in this Annual Report on Form 10-K/A
and in the Registrant's other Securities and Exchange Commission filings. Should one or more of these risks or uncertainties materialize,
or should any of our assumptions prove incorrect, actual results may vary in material respects from those projected in the forward-looking
statements. For a more detailed discussion of the foregoing risks and uncertainties, see "Risk Factors".

 ITEM
1. DESCRIPTION OF BUSINESS. Table of Contents

 Data
Call Technologies, Inc. was incorporated under the laws of the State of Nevada as Data Call Wireless, Inc. on April 4, 2002, and is sometimes
referred to herein as "we", "us", "our", "Data Call" or the "Company." On
March 1, 2006, we changed our name to Data Call Technologies, Inc. Since our inception, we have been engaged in the business of offering
real-time information/content via digital signage and kiosk networks to our clients, who we consider to be our partners rather than simply
as customers.

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

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

 Overview
- What Is Digital Signage?

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

 Digital
Signage Matures

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

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

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

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

 The
Need for Speed - Active Content

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

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

 Our
Business Opportunities

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

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

 Partners,
Not Customers

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

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

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

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

 Business
Operations

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

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

 Headline
 News - top world and national news headlines;

 Business
 News - top business headlines;

 Financial
 Highlights - world-based financial indicators;

 Entertainment
 News - top entertainment headlines;

 Health/Science
 News - top science/health headlines;

 Strange
 News- latest off-beat news headlines;

 Sports
 Headlines - top sports headlines;

 AP
 News Minute Video

 AP
 This Day In History Videos

 AP
 Entertainment Minute Videos

 Latest
 Sports Lines - latest sports odds for NFL, NBA, NHL, NCAA Football and NCAA Basketball;

 National
 Football League - latest game schedule, and in-game updates;

 National
 Basketball Association - latest game schedule, and in-game updates;

 Major
 league soccer - latest game schedule, and in-game updates;

 National
 Hockey League - latest game schedule, and in-game updates;

 NCAA
 Football - latest game schedule, and in-game updates;

 NCAA
 Men's Basketball - latest game schedule, and in-game updates;

 Professional
 Golf Association top 10 leaders continuously updated throughout the four-day tournament;

 NASCAR
 top 10 race positions updated every 20 laps throughout the race;

 Traffic
 Mapping;

 Animated
 Doppler Radar and Forecast Maps;

 Listings
 of the day's horoscopes;

 Listings
 of the birthdays of famous persons born on each day;

 Health
 and Wellness;

 Listings
 of historical events which occurred on each day in history; and

 Localized
 Traffic and Weather Forecasts.

 We
continually add different types of content per client requests. We provide our DLM services to our clients and other potential customers
through the Internet. All DLM Services are real-time information services providing a wide range of up-to-date information for display.
These services are designed to work concurrently with customers' existing digital signage systems. The Direct Lynk Messenger product
has been retired, with DLMedia being sunset this year. The DLManager portal is taking the fore front and has been well received by existing
and new clients.

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

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

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

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

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

 We
were dependent upon one major customer, who accounted for approximately 63% our revenues.

 At
December 31, 2023, we had customer/subscribers for our DL Manager, which customers are relatively small, paying cumulatively an average
monthly fee to Data Call. We also have several larger new potential partner/clients that are using our DL Manager products, and we expect
that some or all of them may be expected to become significant clients in the near future. During the year ended December 31, 2022, we
were dependent upon two major customers, who accounted for approximately 77% our revenues. During the year ended December 31, 2023, we
were dependent upon one major customer, who accounted for approximately 63% of our revenues.

 Notwithstanding
the forgoing, based upon recent communications with several potential clients who are volume users and/or wholesale distributors of digital
signage content and content management systems, we believe that during 2023, several new clients will contribute significant revenue
which should materially reduce our reliance on one major customer to less than 63%. As a result, we believe that that we should become
far less reliant on a few business clients for our source of revenue. However, there can be no assurance that our belief will prove to
be justified or, if justified, that such trend will continue for any future period, if at all.

 Employees

 At
December 31, 2023, we had 2 full-time employees, including our two executive officers. Depending upon our level of our growth, if any,
we expect that we may or will be required to hire additional personnel in the areas of sales and marketing, software design, research
and development and otherwise, during 2023 and continuing into 2023. However, we will be dependent upon revenue growth and profitability,
of which there can be no assurance, to fund any increase in staff. None of our employees are covered by a selective bargaining agreement.

 Estimate
Of The Amount Spent On Research And Development Activities

 Since
our inception in April 2002, the majority of our expenditure has been on research and development to create our Direct Lynk Messenger
Systems, including software and hardware development and testing costs. The amount spent on this research and development from inception
through December 31, 2023 is approximately $3,000,000.

 ITEM
1A. RISK FACTORS. Table of Contents

 Investing
in our common stock, while providing investors with an equity ownership interest, involves a high degree of risk, including the potential
loss of all or a significant portion of their investment. Shareholders will be subject to risks inherent in our business relative to,
among other things, general economic and industry conditions, market conditions and competition. The value of the investment may increase
or decrease and could result in a loss, the size and extent of which cannot be predicted. An investor should carefully consider the following
factors as well as other information contained in this annual report on Form 10-K for our year-ended December 31, 2023.

 This
annual report on Form 10-K also contains forward-looking statements that involve risks and uncertainties. Our actual results could differ
materially from those anticipated in the forward-looking statements because of many factors, including the risk factors described below
and the other factors described elsewhere in this Form 10-K.

 Since
our inception, we have had a history of generating operating losses. However, in the past two calendar years, we have reversed that trend
and have been able to generate positive cash flow from operations. We anticipate being profitable in the near future. We currently expect
to significantly increase our revenues by increasing our client base and/or generating additional revenue streams by offering new and
enhanced products and services. However, there can be no assurance that our plan will be successful, either in whole or in part. If we
fail to increase our revenues, our ability to achieve and fulfill our business plan may be delayed, which could adversely impact our
results of operations.

 Unforeseen
events.

 There
can be no assurance that unforeseen events, such as: (i) the length of time necessary to generate increasing market acceptance of our
DL Manager; (ii) any unexpected material increased development costs; (iii), the general economy in the markets where we offer our DL
Manager.

 We
have competition.

 There
are many different sectors in the Digital Signage industry, including but not limited to (i) content Management providers, (ii) content
Creation services, (III) hardware manufacturers, (iv) network management providers and (v) installation service providers. These sectors
are extremely vas and well capitalized. We are in the content sector within a more specific niche of providing subscriptions of dynamic
content. We provide subscription service of a wide variety of dynamic infotainment to the industry. As the leader in our subsector of
the industry, other companies have attempted to duplicate us and we expect competition to increase in the future. To be competitive,
we must continue to invest significant resources in research and development, sales and marketing and customer support. Few have sufficient
resources to make these investments or are unable to make the technological advances necessary to continue to remain the leader, our
competitive position may suffer. Increased competition could result in price reductions, fewer customer orders, reduced margins and loss
of market share. Our failure to compete successfully against current or future competitors could adversely affect our business and financial
condition.

 We
rely on key management personnel.

 We
are highly dependent upon the services and efforts of key persons, as follows: Tim Vance, our founder and full-time CEO and Chief Operating
Officer. Our ability to operate and implement our business plan is heavily dependent upon the continued services of Mr. Vance to grow
as anticipated, our ability to attract, retain and motivate qualified, newly hired, full and part-time personnel. The loss of Mr. Vance
and our inability, in the future to hire and retain qualified sales and marketing, software engineers and additional management personnel,
as needed, could have a material adverse effect on our business and operations. We do not have "key man" life insurance on
Mr. Vance.

 We
are highly dependent upon our ability to successfully market DL Manager to subscribers.

 We
are dependent on the abilities of our sales and marketing activities to generate new clients for subscriptions to our DL Manager and
to broaden our customer base. While the number of paying subscribers for our DL Manager decreased during December 31, 2023, compared
to December 31, 2022, there can be no assurance that our sales and marketing efforts will be able to market acceptance for our DL Manager
and increase our customer base to a level that will permit continued profitable operations. If our sales and marketing cannot continue
to achieve market acceptance for our DL Manager and increase our customer base to a level that will permit profitable operations. If
our sales and marketing efforts are unable to continue to generate new customers, we may not be able to generate sufficient revenues
to continue with planned research and development on new products and improve our current products.

 Difficult
and volatile conditions in the capital, credit and commodities markets and general economic uncertainty have prompted companies to cut
capital spending worldwide and could continue to affect our business materially adversely.

 Disruptions
in the economy and constraints in the capital markets have caused companies to reduce or delay capital investment. Some of our prospective
customers may cancel or delay spending on the development or roll-out of technology projects with us due to continuing economic uncertainty.
Our financial position, results of operations and cash flow could continue to be materially adversely affected by continuing difficult
economic conditions and significant volatility in the capital. The continuing impact that these factors might have on us, and our business
is uncertain and cannot be predicted at this time. Such economic conditions have accentuated each of the risks we face and magnified
their potential effect on us and our business. The difficult conditions in these markets and the overall economy affect our business
in several ways. For example:

Market volatility has exerted downward pressure on our stock price, which may make it more difficult for us to raise additional capital
in the future. Economic conditions could continue to result in our customers experiencing financial difficulties or electing to limit
spending because of the declining economy, which may result in decreased revenue for us.

Difficult economic conditions have adversely affected certain industries, including the automotive and restaurant industries, in which
we have major customers. We could also experience lower than anticipated order levels from current customers, cancellations of existing
but unfulfilled orders, and extended payment terms. Economic conditions could materially impact us through insolvency of our suppliers
or current customers.

Economic conditions combined with the weakness in the credit markets could continue to lead to increased price competition for our products,
and higher overhead costs as a percentage of revenue.

 If
the markets in which we participate experience further economic downturns or slow recovery, this could continue to negatively impact
our revenue generation, margins and operating expenses, and consequently have a material adverse effect on our business, financial condition
and results of operations. If customer demand were to decline further, we might be unable to adjust expense levels rapidly enough in
response to falling demand or without changing the way in which we operate. If revenue were to decrease further and we were unable to
adequately reduce expense levels, we might incur significant losses that could adversely affect our overall financial performance and
the market price of our common stock.

 Potential
future government regulation of the Internet may adversely affect our business.

 We
are dependent upon the Internet in connection with our business operations and the delivery of content for our Direct Lynk Systems. The
United States Federal Communications Commission (the "FCC") does not currently regulate companies that provide services over
the Internet, as it does common carriers or tele-communications service providers. Notwithstanding the current state of the FCC's
rules and regulations, the potential jurisdiction of the FCC over the Internet is broad and if the FCC should determine in the future
to regulate the Internet, our operations, as well as those of other Internet service providers, could be adversely. Compliance with future
government regulation of the Internet could result in increased costs and because of our limited resources; it would have a material
adverse effect on our business operations and operating results and financial condition.

 We
are dependent on the security of the Internet to serve our customers; any security breaches or other Internet difficulties could adversely
affect our business.

 We
offer most of our services through, the secure transmission of confidential information over public networks are a critical element of
our operations. A party who can circumvent security measures (hacker) could misappropriate proprietary information or cause interruptions
in our operations. If we are unable to prevent unauthorized access to our users' information and transactions, our customer relationships
could be irreparably harmed. Although we currently have in place security measures that we feel are adequate to protect our business
and those of our customers, these measures may not prevent future security breaches. Nature's events placed on our systems could
cause our systems to fail or cause our systems to operate at speeds unacceptable to our users, in which event we could lose customers
and experience a material impact on our financial condition.

 We
must rely on other companies to maintain the Internet infrastructure if we hope to be successful.

 Our
future success depends, in large part, on other companies maintaining the Internet system infrastructure, including maintaining a reliable
network backbone that provides adequate speed, data capacity and security. If the Internet continues to experience anticipated significant
growth in the number of users, frequency of use and amount of data transmitted, as well as the number of malicious viruses and worms
introduced onto the Internet by hackers and others, the infrastructure of the Internet may be unable to support the demands placed on
it at any particular time or from time-to-time. Because we rely heavily on the Internet and our limited capital, any disruption of the
Internet could adversely affect us to a greater degree than our competitors and other users of the Internet.

 Our
website and systems are hosted by a third party, and we are vulnerable to disruptions or other events that are beyond our control.

 Our
website and systems are hosted by a third party. We are dependent on our systems' ability to distribute information over the Internet
to customers. If our systems fail, it will harm our reputation, resulting in a loss of current and potential future customers and could
cause us to breach existing agreements. Our success depends, in part, on the performance, reliability and availability of our services,
which in turn are dependent on our third-party provider. Our systems and operations could be damaged or interrupted by fire, flood, power
loss, telecommunications failure, Internet breakdown, break-in, earthquake and similar events. We would face significant damage because
of these events. As a result, we may be unable to develop or successfully manage the infrastructure necessary to meet current or future
demands for reliability and scalability of our systems, which would have a negative impact on our business and financial conditions.

 Our
Direct Lynk Systems use sophisticated software which could be found to contain bugs or could be compromised by viruses. While we have
not experienced any material bugs and viruses to date, if such event could occur, it could be costly for us to identify and repair, and
until such bugs or viruses, if any, are fixed, they could cause interruptions in our service, which could cause our reputation to decline
and/or cause us to lose clients.

 Risk
Factors Related to Our Common Stock

 We
are subject to financial reporting and other requirements for which our accounting, other management systems and resources may not be
adequately prepared.

 As
a public company, we incur significant legal, accounting and other expenses, including costs associated with reporting requirements and
corporate governance requirements, including requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010,
the Sarbanes-Oxley Act of 2002, and rules implemented by the SEC.

 If
we identify significant deficiencies or material weaknesses in our internal control over financial reporting that we cannot remediate
in a timely manner, investors and others may lose confidence in the reliability of our financial statements, and the trading price of
our common stock and ability to obtain any necessary equity or debt financing could suffer. In addition, if our independent registered
public accounting firm is unable to rely on our internal control over financial reporting in connection with its audit of our financial
statements, and if it is unable to devise alternative procedures in order to satisfy itself as to the material accuracy of our financial
statements and related disclosures, it is possible that we would be unable to file our annual report with the SEC, which could also adversely
affect the trading price of our common stock and our ability to secure any necessary additional financing.

 In
addition, the foregoing regulatory requirements could make it difficult or costly for us to obtain certain types of insurance, including
directors' and officers' liability insurance, and we may be forced to accept reduced policy limits and coverage or incur
substantially higher costs to obtain the same or similar coverage. The impact of these events could also make it more difficult for us
to attract and retain qualified persons to serve on our board of directors, on board committees or as executive officers.

 Market
prices of our equity securities can fluctuate significantly.

 The
market prices of our common stock may change significantly in response to various factors and events beyond our control, including the
following:

 the
 other risk factors described in this Form 10-K;

 changing
 demand for our products and services and ability to develop and generate sufficient revenues;

 any
 delay in our ability to generate operating revenue or net income;

 general
 conditions in markets we operate in;

 issuance
 of a significant number of shares, whether for compensation under employee stock options, conversion of debt, potential acquisitions,
 additional financing or otherwise.

 There
is only a limited trading market for our common stock.

 Our
Common Stock is subject to quotation on the OTC market. There has only been limited trading activity in our common stock. There can be
no assurance that a more active trading market will commence in our securities as a result of the increasing operations of Data Call.
Further, in the event that an active trading market commences, there can be no assurance as to the level of any market price of our shares
of common stock, whether any trading market will provide liquidity to investors, or whether any trading market will be sustained.

 State
blue sky registration; potential limitations on resale of our securities.

 Our
common stock, the class of the Company's securities that is registered under the Exchange Act, has not been registered for resale
under the Securities Act of 1933 or the "blue sky" laws of any state. The holders of such shares and persons, who desire
to purchase them in any trading market that might develop in the future, should be aware that there may be significant state blue-sky
law restrictions upon the ability of investors to resell our securities. Accordingly, investors should consider the secondary market
for the Company's securities to be a limited one.

 It
is the intention of the management to seek coverage and publication of information regarding the Company in an accepted publication which
permits a manual exemption. This manual exemption permits a security to be distributed in a particular state without being registered
if the Company issuing the security has a listing for that security in a securities manual recognized by the state. However, it is not
enough for the security to be listed in a recognized manual. The listing entry must contain (1) the names of issuers, officers, and directors,
(2) an issuer's balance sheet, and (3) a profit and loss statement for either the fiscal year preceding the balance sheet or for
the most recent fiscal year of operations. Furthermore, the manual exemption is a nonissuer exemption restricted to secondary trading
transactions, making it unavailable for issuers selling newly issued securities.

 Most
of the accepted manuals are those published in Standard and Poor's, Moody's Investor Service, Fitch's Investment Service,
and Best's Insurance Reports, and many states expressly recognize these manuals. A smaller number of states declare that they "recognize
securities manuals" but do not specify the recognized manuals. The following states do not have any provisions and therefore do
not expressly recognize the manual exemption: Alabama, Georgia, Illinois, Kentucky, Louisiana, Montana, South Dakota, Tennessee, Vermont,
and Wisconsin.

 Dividends
unlikely on our common stock.

 We
do not expect to pay dividends for the foreseeable future. The payment of dividends, if any, will be contingent upon our future revenues
and earnings, capital requirements and general financial condition. The payment of any dividends will be within the discretion of our
board of directors. It is our intention to retain all earnings for use in our business operations and accordingly, we do not anticipate
that the Company will declare any dividends in the foreseeable future.

 Compliance
with Penny Stock Rules.

 Our
securities will initially be considered a "penny stock" as defined in the Exchange Act and the rules there under, since the
price of our shares of common stock is less than $5. Unless our common stock is otherwise excluded from the definition of "penny
stock," the penny stock rules apply with respect to that particular security. The penny stock rules require a broker-dealer prior
to a transaction in penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document prepared by the
SEC that provides information about penny stocks and the nature and level of risks in the penny stock market. The broker-dealer also
must provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson
in the transaction, and monthly account statements showing the market value of each penny stock held in the customer's account.
In addition, the penny stock rules require that the broker-dealer, not otherwise exempt from such rules, must make a special written
determination that the penny stock is suitable for the purchaser and receive the purchaser's written agreement to the transaction.
These disclosure rules have the effect of reducing the level of trading activity in the secondary market for a stock that becomes subject
to the penny stock rules. So long as the common stock is subject to the penny stock rules, it may become more difficult to sell such
securities. Such requirements, if applicable, could additionally limit the level of trading activity for our common stock and could make
it more difficult for investors to sell our common stock.

 Shares
eligible for future sale.

 As
of December 31, 2023, the Registrant had 157,498,515 shares of common stock issued and outstanding of which 46,861,850 shares are "restricted"
as that term is defined under the Securities Act, and in the future may be sold in compliance with Rule 144 under the Securities Act.
Rule 144 generally provides that a person holding restricted securities for a period of six months may sell every three months in brokerage
transactions and/or market-maker transactions an amount equal to the greater of one (1%) percent of (a) the Company's issued and
outstanding common stock or (b) the average weekly trading volume of the common stock during the four calendar weeks prior to such sale.
Rule 144 also permits, under certain circumstances, the sale of shares without any quantity limitation by a person who has not been an
affiliate of the Company during the three months preceding the sale and who has satisfied a six-month holding period. However, all of
the current shareholders of the Company owning 5% or more of the issued and outstanding common stock are subject to Rule 144 limitations
on selling.

 The
Nevada Revised Statutes and our articles of incorporation authorize to issue additional shares of common stock and shares of preferred
stock, which preferred stock having such rights, preferences and privileges as our board of directors shall determine.

 Pursuant
to our Articles of Incorporation, as amended and restated, we have authorized capital stock of 490,000,000 shares of common stock and
10,000,000 shares of preferred stock. As of December 31, 2023, we have 157,498,515 shares of common stock issued and outstanding and
800,000 shares of preferred A stock issued and outstanding and 10,000 shares of preferred B stock issued and outstanding. Our Board of
Directors has the ability, without shareholder approval; to issue a significant number of additional shares of common stock without shareholder
approval, which if issued would cause substantial dilution to our then common shareholders. Additionally, shares of preferred stock may
be issued by our Board of Directors at their sole discretion and without shareholder approval, in such classes and series, having such
rights, including voting rights and super-majority voting rights, and such preferences and relative, participating, optional or other
special rights, powers and privileges as determined by our Board of Directors from time-to-time. If shares of preferred stock are issued
by our Board of Directors having super-majority voting rights or having conversion rights to convert their preferred stock into a number
of shares of common stock at a ratio of greater that one-for-one, holders of our common stock would be subject to dilution that may be
significant.

 During
the quarter ended September 30, 2014, the Company amended its Articles of Incorporation to authorize 1,000,000 shares of Series B Preferred
Stock, par value $0.001 (the "Series B Stock"), 10,000 shares of which were issued to our CEO, Tim Vance. The Series B Stock,
which may be issued in one or more series by the terms of which may be and may include preferences as to dividends and liquidation, conversion,
redemption rights and sinking fund provisions, has the right to vote, in the aggregate, on all shareholder matters, equal to 51% of the
total shareholder vote on all shareholder matters. The Series B Stock is entitled to this super-majority, 51% voting right no matter
how many shares of common stock or other voting stock of Data Call stock is issued and outstanding in the future. The voting rights of
the Series B Stock make a change in control without the approval of Timothy Vance, our CEO.

 ITEM
1B. UNRESOLVED STAFF COMMENTS. Table of Contents

 None.

 ITEM
2. DESCRIPTION OF PROPERTY. Table of Contents

 Berkenmeir
Properties, LLC., The property changed ownership on February 1, 2014, and the Company and the new owner, Berkenmeier Properties, LLC
mutually agreed to extend the lease for additional years at the same monthly rent of $1,400. The Company still occupies 700 square feet
located at 700 S. Friendswood Drive, Suite E, Friendswood, TX 77546. We believe that these facilities are sufficient for our present
level of operations, including the growth we anticipate during the next twelve months. If we need additional space, we believe that it
will be available in the same property at comparable rates.

 ITEM
3. LEGAL PROCEEDINGS. Table of Contents

 None.

 ITEM
4. MINE SAFETY DISCLOSURE. Table of Contents

 None.

 PART
II

 ITEM
5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS. Table of Contents

 Market
Information

 Our
common stock is currently quoted on the OTCQB under the symbol DCLT. Quotation of the Company's securities on the OTCQB limits
the liquidity and price of the Company's common stock more than if the Company's shares of common stock were listed on The
Nasdaq Stock Market or a national exchange. For the periods indicated, the following table sets forth the high and low bid prices per
share of common stock. The below prices represent inter-dealer quotations without retail markup, markdown, or commission and may not
necessarily represent actual transactions.

 Fiscal
 2023

 Fiscal
 2022

 Fiscal
 2021

 High

 Low

 High

 Low

 High

 Low

 First Quarter ended March 31

 $
 0.0035

 $
 0.0035

 $
 0.0049

 $
 0.0049

 $
 0.0112

 $
 0.0104

 Second Quarter ended June 30

 $
 0.0030

 $
 0.0030

 $
 0.0066

 $
 0.0063

 $
 0.0120

 $
 0.0104

 Third Quarter ended September 30

 $
 0.0024

 $
 0.0024

 $
 0.0048

 $
 0.0048

 $
 0.0110

 $
 0.0100

 Fourth Quarter ended December 31

 $
 0.0021

 $
 0.0021

 $
 0.0042

 $
 0.0042

 $
 0.0070

 $
 0.0050

 As
of December 31, 2023, our shares of common stock were held by approximately 191 stockholders of record.

 Dividends

 The
holders of our Preferred Stock, Series A, are entitled to a dividend of 12 percent annually, subject to conversion into common stock.
The undeclared dividends of this stock are calculated but have not been recorded.

 Holders
of common stock are entitled to dividends when, as, and if declared by the Board of Directors, out of funds legally available therefore.
We have never declared cash dividends on its common stock and our Board of Directors does not anticipate paying cash dividends in the
foreseeable future as it intends to retain future earnings to finance the growth of our businesses. There are no restrictions in our
articles of incorporation or bylaws that restrict us from declaring dividends.

 Securities
Authorized for Issuance Under Equity Compensation Plans

 On
December 26, 2014, the board of directors approved the Company's 2015 Employee Incentive Plan (the "Plan") pursuant
to which the Company's board of directors or a committee is authorized to issue 25,000,000 shares.

 The
board of director or committee shall determine at any time and from time to time after the effective date of this Plan:

 (i)
the Eligible Participants;

 (ii)
the number of shares of Common Stock issuable directly or to be granted pursuant to an Option;

 (iii)
the price per share at which each Option may be exercised or the value per share if a direct issue of stock pursuant to a Stock Award;
and

 (iv)
the terms on which each Option may be granted.

 Such
determination, as may from time to time be amended or altered at the sole discretion of the board of director or committee.

 ITEM
6. SELECTED FINANCIAL DATA. Table of Contents

 N.A.

 ITEM
7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATION. Table of Contents

 Results
of Operations during the year ended December 31, 2023, as compared to the year ended December 31, 2022

 We
had $541,807 of sales revenue for the year ended December 31, 2023, compared to sales revenue of $553,846 for the year ended December
31, 2022, a decrease in sales revenue of $12,039 or approximately a 2.17% decrease from the prior year. We generate revenues through
subscription fees received in connection with our DL Manager and Info Services. Many of our customers discontinued our service because
of the pandemic. Many of our customers provide services to the public.

 We
had total costs of sales for the year ended December 31, 2023 of $191,361 compared to total costs of sales of $188,651 for the year ended
December 31, 2022, or a decrease of $2,710 or about 1.44% of which resulted in a gross margin of $350,446 for the year ended December
31, 2023 or 64.7%, compared to a gross margin of $365,195 or 65.9% for the year ended December 31, 2022, a decrease in gross margin of
$14,749 from the prior year. Our decrease in gross margin was due to a combination of our efforts to decreased costs.

 Cost
of sales as a percentage of sales was 35.3 % for the year ended December 31, 2023, compared to 34.1 % for the year ended December 31,
2022. As we gain more customers and enter into more service agreements, we anticipate our cost of sales will decrease as we expect to
take advantage of applicable economies of scale. Our operating expenses increased to $368,086 for the year ended December 31, 2023, compared
to operating expenses of $360,416 for the year ended December 31, 2022, an increase in expenses of $7,670 from the prior period. The
increase in expenses for the year of 2023 was due to the Company's ongoing efforts to expand its operations in the most cost effective
and efficient means while reducing costs and the cost of stock issued. We had a net loss of $17,533. The net loss was the due to the
Company's efforts to correctly report all of its expenses.

 Liquidity
and Capital Resources

 We
had current assets of $61,667 as of December 31, 2023, which consisted of $100,000 in new system development which will be capitalized
when completed and is currently classified as a non-current asset $36,309 in cash, accounts receivable of $25,358. In comparison to December
31, 2022, we had current assets of $87.330 which consisted of $20,727 in cash and $65,203 in accounts receivables and prepaid expenses
of $1,400.

 We
had total assets of $165,721 as of December 31, 2023, compared to $92,120 as of December 31, 2022 or an increase of $73,601, which consisted
of current assets of $61,667, total property and equipment (net of accumulated depreciation) of $3,254, which included high end flat
screen televisions, computers and software equipment responsible for running our DL Manager Info Call Services and our Image Library
which are stored in our Friendswood office and other off site locations; and other assets of $800, which included our deposit on our
Friendswood office space.

 We
had total liabilities of $108,796 as of December 31, 2023, compared to $18,845 as of December 31, 2022, an increase of $89,951 primarily
consisting of deferred revenue of $42,335, accounts payable of $43,454, accrued salaries of $20,356, and accounts payable related party
of $2,651. We had negative working capital of $4,794 and an accumulated deficit of $9,984,468 as of December 31, 2023.

 Operating
activities provided $114,705 of cash for the year ended December 31, 2023, which was mainly due to net loss of $17,533, common stock
and options expense of $1,183, decrease in depreciation expense of $736, an increase in accounts receivables of $39,845, an increase
in accounts payable of $26,744, an increase in accrued salaries of $19,995, and deferred revenue of $42,335. We had investing activities
for the year ended December 31, 2023, of $877 and other investing activities $100,000.

 We
had financing activities of $877 primarily for the pay down of borrowings from related party during 2023 as compared to 2022.

 Off-Balance
Sheet Arrangements

 As
of December 31, 2023 and 2022, we did not have any off-balance sheet arrangements as defined in Item 303(a) (4) (ii) of Regulation
S-K promulgated under the Securities Act of 1934.

 Contractual
Obligations and Commitments

 As
of December 31, 2023, and 2022, we did not have any contractual obligations.

 Critical
Accounting Policies

 Our
significant accounting policies are described in the notes to our financial statements for the years ended December 31, 2023 and 2022,
and are included elsewhere in this annual report.

 ITEM
7A. QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK. Table of Contents

 We
have not entered, and do not expect to enter, financial instruments for trading or hedging purposes.

 ITEM
8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. Table of Contents

 Report
 of Independent Registered Public Accounting Firm PCAOB ID No.: 2738

 Balance
 Sheets - December 31, 2023 and 2022

 Statements
 of Operations -Years ended December 31, 2023 and 2022

 Statement
 of Stockholders' Equity - Years ended December 31, 2023 and 2022

 Statements
 of Cash Flows - Years ended December 31, 2023 and 2022

 Notes
 to Financial Statements

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 To
the Board of Directors and

 Stockholders
of Data Call Technologies, Inc.

 Opinion
on the Financial Statements

 We
have audited the accompanying balance sheets of Data Call Technologies, Inc. (the Company) as of December 31, 2023 and 2022, and the
related statements of operations, stockholders' equity, and cash flows for each of the years in the two-year period ended December
31, 2023, 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, 2023 and 2022, and the results of its operations
and its cash flows for each of the years in the two-year period ended December 31, 2023, in conformity with accounting principles generally
accepted in the United States of America.

 Going
Concern

 The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed
in Note 9 to the consolidated financial statements, the Company has suffered net losses from operations and has a net capital deficiency
which raise substantial doubt about its ability to continue as a going concern. Management's plans regarding those matters are
discussed in Note 9. The consolidated financial statements do not include any adjustments that might result from the outcome of this
uncertainty.

 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 audits. 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 audits 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
audits 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 audits 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 audits
provide a reasonable basis for our opinion.

 Critical
Audit Matters

 The
critical audit matter communicated below is a matter arising from the current period audit of the financial statements that was 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. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matter below, providing separate opinions on the critical audit matter or on the accounts or disclosures to which they relate.

 Going
Concern

 The
risk of Going Concern was determined to be a critical audit matter due to the Company's past negative cash flows from operations.

 To
evaluate the appropriateness of the going concern, we examined and evaluated the financial information that was the initial cause along
with management's plan to mitigate going concern and management's disclosure on going concern.

 /s/
 M&K CPAS, PLLC

 M&K
CPAS, PLLC

 We
have served as the Company's auditor since 2013

 Firm
ID 2738

 The Woodlands,
TX

 May 1, 2024

 Data

 Balance
Sheets

31, 2023 and 2022

 2023

 2022

 Assets

 Current assets:

 Cash

 $
 36,309

 $
 20,727

 receivable

 25,358

 65,203

 Prepaid
 Rent

 1,400

 Total
 current assets

 61,667

 87,330

 Property and equipment

 151,723

 151,723

 Less
 accumulated depreciation and amortization

 148,469

 147,733

 Net
 property and equipment

 3,254

 3,990

 Other assets

 In House
 System

 100,000

 Other
 assets

 Total
 assets

 $
 165,721

 $
 92,120

 Liabilities and Stockholders'
 Equity

 Current liabilities:

 payable

 $
 43,454

 $
 16,710

 payable - related party

 2,651

 1,774

 payable

 2,651

 1,774

 Accrued
 salaries - related party

 20,356

 Deferred
 Revenue

 42,335

 Total
 current liabilities

 108,796

 18,845

 Total
 liabilities

 108,796

 18,845

 Stockholders' equity:

 stock, $ 0.001 par value. Authorized 10,000,000 shares: Series A 12 % Convertible - 800,000 shares issued and outstanding at December
 31, 2023 and 2022

 stock, $ 0.001 par value. Authorized 1,000,000 shares: Series B - 10,000 shares issued and outstanding at December 31, 2023 and 2022

 stock, value

 Common
 stock, $ 0.001 par value. Authorized 490,000,000 shares: 157,498,515 and 157,498,515 shares issued and outstanding at December 31,
 2023 and 2022, respectively.

 Additional
 paid-in capital

 9,883,085

 9,881,902

 Accumulated
 deficit

 ( 9,984,468
)

 ( 9,966,935
)

 Total
 stockholders' equity

 56,925

 73,275

 Total
 liabilities and stockholders' equity

 $
 165,721

 $
 92,120

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

 Data

 Statements
of Operations

 Years
ended December 31, 2023 and 2022

 2023

 2022

 Revenues:

 Sales

 $
 541,807

 $
 553,846

 Cost
 of sales

 191,361

 188,651

 Gross
 margin

 350,446

 365,195

 Selling,
 general and administrative expenses

 367,350

 359,435

 Depreciation
 and amortization expense

 Total
 operating expenses

 368,086

 360,416

 Other
 (income) expenses:

 Interest income

 ( 107
)

 ( 3
)

 Total
 expenses

 367,979

 360,413

 Net Income
 (loss) before income taxes

)

 4,782

 Provision
 for income taxes

 -

 -

 Net
 Income (loss)

 $
)

 $
 4,782

 Net Income(loss) per common
 share – basic and diluted:

 Net
 Income(loss) applicable to common shareholders

 $
 0.00

 $
 0.00

 Weighted average common shares:

 Basic

 Diluted

 453,247,129

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

 Data

 Statement
of Stockholders' Equity

 Years
ended December 31, 2023 and 2022

 Shares

 shares

 shares

 capital

 deficit

 (deficit)

 Stock A

 Stock B

 Common
 Stock

 Additional
 paid-in

 Accumulated

 Stockholders'
 equity

 Shares

 shares

 shares

 capital

 deficit

 (deficit)

 Balance year ended December 31,
 2021

 $

 $

 $

 $

 $
 9,873,906

 $
 ( 9,971,717
)

 $
 60,497

 Shares issued for services

 -

 -

 -

 -

 -

 -

 7,996

 -

 7,996

 Net
 Income

 -

 -

 -

 -

 -

 -

 -

 4,782

 4,782

 Balance year ended December
 31, 2022

 $

 $

 $

 $

 $
 9,881,902

 $
 ( 9,966,935
)

 $
 73,275

 Balance

 $

 $

 $

 $

 $
 9,881,902

 $
 ( 9,966,935
)

 $
 73,275

 Shares issued for services

 -

 -

 -

 -

 -

 1,183

 -

 1,183

 Net
 Loss

 -

 -

 -

 -

 -

 -

 -

)

)

 Net
 Income (loss)

 -

 -

 -

 -

 -

 -

 -

)

)

 Balance year ended December
 31, 2023

 $

 $

 $

 $

 $
 9,883,085

 $
 ( 9,984,468
)

 $
 56,925

 Balance

 $

 $

 $

 $

 $
 9,883,085

 $
 ( 9,984,468
)

 $
 56,925

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

 Data

 Statements
of Cash Flows

 Years
ended December 31, 2023 and 2022

 2023

 2022

 Cash flows from operating
 activities:

 Net
 income (loss)

 $
)

 $
 4,782

 Adjustments
 to reconcile net income(loss) to net cash provided by operating activities:

 Shares
 issued for services

 1,183

 7,996

 Depreciation
 and amortization of property and equipment

 (Increase)
 decrease in operating assets:

 receivable

 39,845

 2,073

 Prepaid
 expenses

 1,400

 ( 1,400
)

 Increase (decrease) in operating
 liabilities:

 payable

 26,744

 ( 7,403
)

 Accrued
 Salaries and related liabilities

 19,995

 -

 Accrued
 expenses - related party

 -

 Deferred
 Revenue

 42,335

 -

 Net
 cash provided by operating activities

 114,705

 7,041

 Cash flows from investing
 activities

 Purchase
 of Software

 ( 100,000
)

 -

 Net
 cash (used in) investing activities

 ( 100,000
)

 -

 Cash flows from financing
 activities:

 Advances
 from related party

 ( 131
)

 Net
 cash (used in) financing activities

 ( 131
)

 Net increase
 (decrease) in cash

 15,582

 6,910

 Cash
 at beginning of year

 20,727

 13,817

 Cash
 at end of year

 $
 36,309

 $
 20,727

 Supplemental Cash Flow Information:

 Cash paid
 for interest

 $
 -

 $
 4,800

 Cash paid
 for taxes

 $
 -

 $
 -

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

 Data
Notes to Financial Statements

December 31, 2023

 Note
1. Summary of Significant Accounting Policies.

 Organization,
Ownership and Business

 Data
Call Technologies, Inc. (the "Company") was incorporated under the laws of the State of Nevada in 2002. The Company's
mission is to integrate cutting-edge information delivery solutions that are currently deployed by the media and put them within the
control of retail and commercial enterprises. The Company's software and services put its clients in control of real-time advertising,
news, and other content, including emergency alerts, within one building or 10,000, local or thousands of miles away.

 The
Company's financial statements are presented in accordance with accounting principles generally accepted (GAAP) in the United States.
In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial
position and result of operations for the periods presented have been reflected herein.

 Cash
and Cash Equivalents

 For
purposes of the statement of cash flows, the Company considers all highly liquid investment instruments purchased with original maturities
of three months or less to be cash equivalents. There were no cash equivalents as of December 31, 2023, or 2022

 Revenue
Recognition

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

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

 We
determine revenue recognition through the following steps:

 identification
 of the contract, or contracts, with a customer;

 identification
 of the performance obligations in the contract;

 determination
 of the transaction price;

 allocation
 of the transaction price to the performance obligations in the contract; and

 recognition
 of revenue when, or as, we satisfy a performance obligation.

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

Receivable

receivable consist primarily of trade receivables. The Company provides an allowance for doubtful trade receivables equal to the estimated
uncollectible amounts. That estimate is based on historical collection experience, current economic and market conditions and a review
of the current status of each customer's trade accounts receivable. The allowance for doubtful trade receivables was $ 0 as of December
31, 2023 and 2022 as we believe all of our receivables are fully collectable.

 Property,
Equipment and Depreciation

 Property
and equipment are recorded at cost less accumulated depreciation. Upon retirement or sale, the cost of the assets disposed of and the
related accumulated depreciation are removed from the accounts, with any resultant gain or loss being recognized as a component of other
income or expense. Depreciation is computed over the estimated useful lives of the assets ( 3 - 7 years) using the straight-line method
for financial reporting purposes and accelerated methods for income tax purposes. Maintenance and repairs are charged to operations as
incurred.

 Advertising
Costs

 The
cost of advertising is expensed as incurred.

 Research
and Development

 Research
and development costs are expensed as incurred.

 Product
Development Costs

 Product
development costs consist of cost incurred to develop the Company's website and software for internal and external use. All product
development costs are expensed as incurred.

 Income
Taxes

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

 Use
of Estimates

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

 Beneficial
Conversion Feature

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

 Management's
Estimates and Assumptions

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

 Earnings
(Loss) Per Share

 The
basic net income per common share is computed by dividing the net loss by the weighted average number of shares outstanding during a
period. Diluted net loss per common share is computed by dividing the net loss, adjusted on an as if converted basis, by the weighted
average number of common shares outstanding plus potential dilutive securities using the treasury stock method. For the years ended December
31, 2023, and 2022, potential securities include "Convertible preferred A shares". Under the treasury stock method, an increase
in the fair market value of the Company's common stock results in a greater dilutive effect from outstanding options, restricted
stock awards and common stock warrants. In years with a net loss, potentially dilutive securities are not included because their effect
is anti-dilutive.

 Schedule
of Earnings Per Share, Basic and Diluted

 2023

 2022

 Years
 Ended December 31,

 2023

 2022

 Net
 Income (loss)

 $
 ( 17,553
)

 $
 4,782

 Net (loss) per common share:

 Basic

 $
 0.00

 $
 0.00

 Diluted

 $
 0.00

 $
 0.00

 Weighted average number of common shares outstanding:

 Basic

 Diluted

 453,247,129

 453,247,129

 Stock-based

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

 Fair
Value of Financial Instruments

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

 On
January 1, 2009, the Company adopted an accounting standard for applying fair value measurements to certain assets, liabilities and transactions
that are periodically measured at fair value. The adoption did not have a material effect on the Company's financial position,
results of operations or cash flows. In August 2009, the FASB issued an amendment to the accounting standards related to the measurement
of liabilities that are routinely recognized or disclosed at fair value. This standard clarifies how a company should measure the fair
value of liabilities, and those restrictions preventing the transfer of a liability should not be considered as a factor in the measurement
of liabilities within the scope of this standard. This standard became effective for the Company on October 1, 2009. The adoption of
this standard did not have a material impact on the Company's financial statements. The fair value accounting standard creates
a three-level hierarchy to prioritize the inputs used in the valuation techniques to derive fair values. The basis for fair value measurements
for each level within the hierarchy is described below with Level 1 having the highest priority and Level 3 having the lowest.

 The
Company is authorized to issue up to 10,000,000 shares of Series A Preferred Stock, $ 0.001 par value per share, of which 800,000 are
outstanding as of December 31, 2023 and 2022. The Preferred Stock may be issued in one or more series, the terms of which may be determined
at the time of issuance by the Board of Directors, without further action by stockholders, and may include voting rights (including the
right to vote as a series on particular matters), preferences as to dividends and liquidation, conversion, redemption rights and sinking
fund provisions.

 Each
share of Series A Preferred Stock shall bear a preferential dividend of twelve percent ( 12 %) per year and is convertible into a number
shares of the Company's common stock, par value $ 0.001 per share ("Common Stock") based upon Fifty (50%) percent of
the average closing bid price of the Common Stock During the ten (10) day period prior to the conversion. The Company has not declared
or accrued any dividends as of December 31, 2023, or 2022. Unaccrued and undeclared dividends were $ 4,800 as of December 31, 2023, and
2022, respectively.

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

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

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

 The
following table presents the Company's assets and liabilities within the fair value hierarchy utilized to measure fair value on
a recurring basis as of December 31, 2023, and 2022:

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

 (Level
 1)

 (Level
 2)

 (Level
 3)

 2023

 $

 $

 $

 2022

 $

 $

 $

 Recent
Accounting Pronouncements

 The
Company has reviewed all other recently issued, but not yet effective, accounting pronouncements, and does not believe the future adoption
of any such pronouncements will have a material impact on its financial condition or the results of its operations.

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

 Note
2. Related Party Transactions.

 During
the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company's
CEO, in connection with the execution of a new 5 -year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company's
CFO, in connection with the execution of a new 5 -year employment agreement. The restricted shares were valued at $ 0.0034 per share using
the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $ 18,700 to be recognized
over the 5 -year term of the agreements. The expense recognized in the year ended December 31, 2023, was $ 1,183 (2022: $ 7,996). The April
30, 2018, employment agreements call for a 5 -year term ending April 30, 2023, annual compensation of $ 98,000 per year for services as
CEO, annual compensation of $ 57,200 per year for services as CFO.

 As
of December 31, 2023, and December 31, 2022, the total due to management for past accrued salaries is $ 20,000 and $ 361, respectively.

 As
of December 31, 2023, and December 31, 2022, the total due to management included in accounts payable is $ 2,651 and $ 1,774 respectively.

 Note
3. Prepaid Expenses.

 As
of December 31, 2023, the Company had prepaid expenses of $ 0. As of December 31, 2022, the Company had prepaid expenses of $ 1,400.

 Note
4. Property and Equipment.

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

 Schedule
of Property and Equipment

 Years

 2023

 2022

 Years

 2023

 2022

 Equipment

 3 - 5

 $
 119,386

 $
 119,386

 Office furniture

 21,681

 21,681

 Leasehold
 improvements

 10,656

 10,656

 Property and equipment, gross

 151,723

 151,723

 Less
 accumulated depreciation and amortization

 ( 148,469
)

 ( 147,733
)

 Net
 property and equipment

 $
 3,254

 $
 3,990

 Note
5. Income Taxes.

 Schedule
of Income Tax Expenses (Benefit)

 2023

 2022

 2023

 2022

 Tax expense/(benefit)
 computed at statutory rate for continuing operations

 $
 ( 3,682
)

 $
 2,683

 Tax
 effect (benefit) of operating loss carryforwards

 3,682

 ( 2,683
)

 Tax
 expense/(benefit) for continuing operations

 $
 -

 $
 -

 The
Company has current net operating loss carryforwards more than $ 3,086,568 as of December 31, 2023, to offset future taxable income, which
expire beginning 2029.

 Deferred
taxes are determined based on the temporary differences between the financial statement and income tax bases of assets and liabilities
as measured by the enacted tax rates, which will be in effect when these differences reverse. The components of deferred income tax assets
are as follows:

 Schedule of Deferred Tax Assets and Liabilities

 2023

 2022

 2023

 2022

 Deferred tax assets:

 $

 $

 Net operating loss

 646,511

 642,829

 Valuation
 allowance

 ( 646,511
)

 ( 642,829
)

 Net
 deferred asset

 $
 -

 $
 -

 At
December 31, 2023, the Company provided a 100 % valuation allowance for the deferred tax asset because it could not be determined whether
it was more likely than not that the deferred tax asset/(liability) would be realized.

 Note
6. Capital Stock, Options and Warrants.

 During
the second quarter of 2018, the Company issued unregistered shares as follows: (i) 3,500,000 restricted shares to Tim Vance, the Company's
CEO, in connection with the execution of a new 5 -year employment agreement; and 2,000,000 restricted shares to Gary Woerz, the Company's
CFO, in connection with the execution of a new 5 -year employment agreement. The restricted shares were valued at $ 0.0034 per share using
the closing price of the stock on the date of grant. Total expense associated with the issuances is calculated at $ 18,700 to be recognized
over the 5 -year term of the agreements. The expense recognized in the year ended December 31, 2023, was $ 1,183 (2022: $ 7,996). The April
30, 2018, employment agreements call for a 5 -year term ending April 30, 2023, annual compensation of $ 98,000 per year for services as
CEO, annual compensation of $ 57,200 per year for services as CFO.

 The
Company is authorized to issue up to 10,000,000 shares of Series A Preferred Stock, $ 0.001 par value per share, of which 800,000 are
outstanding as of December 31, 2023 and 2022. The Preferred Stock may be issued in one or more series, the terms of which may be determined
at the time of issuance by the Board of Directors, without further action by stockholders, and may include voting rights (including the
right to vote as a series on particular matters), preferences as to dividends and liquidation, conversion, redemption rights and sinking
fund provisions.

 Each
share of Series A Preferred Stock shall bear a preferential dividend of twelve percent ( 12 %) per year and is convertible into a number
shares of the Company's common stock, par value $ 0.001 per share ("Common Stock") based upon Fifty (50%) percent of
the average closing bid price of the Common Stock During the ten (10) day period prior to the conversion. The Company has not declared
or accrued any dividends as of December 31, 2023, or 2022. Unaccrued and undeclared dividends were $ 4,800 as of December 31, 2023, and
2022, respectively.

 During
the year ended December 31, 2021, the Company granted 500,000 shares of common stock to a consultant for services provided. The stock
was value using the grant date closing price for the Company's stock for a total compensation expense of $ 5,358 of which $ 4,900
was expensed during the year ended December 31, 2022 (2021: $ 458).

 Note
7. Commitments and Contingencies.

 The
Company conducted its operations from a facility located in Friendswood Texas during FY 2023 and 2022 and pays rent on a month-to-month
basis.

 Rent
expenses in 2023 and 2022 under the terms of the Houston Texas lease was $ 16,400 and $ 16,400, respectively.

 From
time to time, we may be involved in routine legal proceedings, as well as demands, claims and threatened litigation that arise in the
normal course of our business. The ultimate amount of liability, if any, for any claims of any type (either alone or in the aggregate)
may materially and adversely affect our financial condition, results of operations and liquidity. In addition, the ultimate outcome of
any litigation is uncertain. Any outcome, whether favorable or unfavorable, may materially and adversely affect us due to legal costs
and expenses, diversion of management attention and other factors. We expense legal costs in the period incurred. We cannot assure you
that additional contingencies of a legal nature or contingencies having legal aspects will not be asserted against us in the future,
and these matters could relate to prior, current or future transactions or events. As of December 31, 2023, there were no pending or
threatened litigation against the Company.

 Note
8. Concentrations.

 Concentration
of Major Customers

 As
of December 31, 2023, the Company's trade accounts receivable from one customer represented approximately 81 % of its accounts receivable.
As of December 31, 2022, the Company's trade accounts receivable from one customer represented approximately 83 % of its accounts
receivable.

 For
the year ended December 31, 2023, the Company received approximately 63 % of its revenue from one customer. The specific concentrations
were Customer A, 63 %. For the year ended December 31, 2022, the Company received approximately 73 % of its revenue from two customers.

 Concentration
of Supplier Risk

 The
Company had 5 vendors that accounted for approximately 70 % of purchases during the year ended December 31, 2023, related to operations.
Specific concentrations were Vendor A 16 %, Vendor B 11 %, Vendor C 11 %, vender D 19 % and Vendor E 12 %. For the year ended December 31,
2022, the Company had 4vendors that accounted for approximately 58 % of purchases.

 Note
9. Going Concern

 Although our audited financial statements for
the years ended December 31, 2023 and December 31, 2022 were prepared under the assumption that we would continue our
operations as a going concern, the report of our independent registered public accounting firm that accompanies our financial
statements for the years ended December 31, 2023 and December 31, 2022 contains a going concern qualification in which such
firm expressed substantial doubt in our ability to continue as a going concern without additional capital from becoming available,
based on the financial statements at that time. Specifically, as noted above, we have incurred an operating loss this year and have
negative working capital. The company is currently negotiating with investors who could provide financing which would cure our
working capital requirements. Our financial statements do not include any adjustments that may result from the outcome of this
uncertainty. If we are unable to generate additional funds in the future through financings, sales of our products, or from other
sources or transactions, we could exhaust our resources and might be unable to continue operations.

 Note
10. Other Assets

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

 Note
11. Subsequent Events.

 The
Company has evaluated subsequent events from the date on the balance sheet through the date these financial statements are being filed
with the Securities and Exchange Commission.

 ITEM
9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE. Table of Contents

 None.

 ITEM
9A. CONTROLS AND PROCEDURES. Table of Contents

 Evaluation
of Disclosure Controls and Procedures

 Our
management, with the participation of our Principal Executive Officer and our Principal Financial Officer, evaluated the effectiveness
of our disclosure controls and procedures as of December 31, 2023 (the "Evaluation Date"). The term "disclosure controls
and procedures," as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, means controls and other procedures of a company
that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the
Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure
controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed
by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the Company's management,
including its principal executive and principal financial officers, as appropriate, to allow timely decisions regarding required disclosure.
Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance
of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible
controls and procedures. Based on the evaluation of our disclosure controls and procedures as of December 31, 2023, our Principal Executive
Officer and Principal Financial Officer concluded that, as of such date, our disclosure controls and procedures were not effective at
the reasonable assurance level.

 Management's
Annual Report on Internal Control Over Financial Reporting

 Management
is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and
15d-15(f) of the Exchange Act. Internal control over financial reporting is a process designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements in accordance with GAAP. Because of its inherent limitations,
internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to
future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

 Management
has conducted, with the participation of our Principal Executive Officer and our Principal Accounting Officer, an assessment, including
testing of the effectiveness, of our internal control over financial reporting as of Evaluation Date. Management's assessment of
internal control over financial reporting was conducted using the criteria set forth by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO) in Internal Control - Integrated Framework (2013 Framework).

 A
material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is
a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected
on a timely basis. In connection with our management's assessment of our internal control over financial reporting as required
under Section 404 of the Sarbanes-Oxley Act of 2002, we have concluded that our internal control over financial reporting had material
weaknesses including lack of sufficient internal accounting personnel in order to ensure complete documentation of complex transactions
and adequate financial reporting during the year ended December 31, 2023. Based on this assessment, Management identified the following
material weaknesses that have caused management to conclude that, as of December 31, 2023, our disclosure controls and procedures, and
our internal control over financial reporting, were not effective at the reasonable assurance level:

 1.
We do not have written documentation of our internal control policies and procedures. Written documentation of key internal controls
over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act. Management evaluated the impact of our failure to
have written documentation of our internal controls and procedures on our assessment of our disclosure controls and procedures and has
concluded that the control deficiency that resulted represented a material weakness.

 2.
We do not have sufficient segregation of duties within accounting functions, which is a basic internal control. Due to our size and nature,
segregation of all conflicting duties may not always be possible and may not be economically feasible. However, to the extent possible,
the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals.
Management evaluated the impact of our failure to have segregation of duties on our assessment of our disclosure controls and procedures
and has concluded that the control deficiency that resulted represented a material weakness.

 3.
We do not have written documentation of formal procedures for the identification and approval of related party transactions.

 To
address these material weaknesses, management performed additional analyses and other procedures to ensure that the financial statements
included herein fairly present, in all material respects, our financial position, results of operations and cash flows for the periods
presented. Accordingly, we believe that the financial statements included in this report fairly present, in all material respects, our
financial condition, results of operations and cash flows for the periods presented.

 This
Annual Report does not include an attestation report of our independent registered public accounting firm regarding internal control
over financial reporting. Management's report was not subject to attestation by our registered public accounting firm pursuant
to the rules of the Securities and Exchange Commission that permit us to provide only our management's report in this Annual Report.

 Remediation
of Material Weaknesses

 To
remediate the material weakness in our documentation, evaluation and testing of internal controls we plan to engage a third-party firm
to assist us in remedying this material weakness once resources become available.

 We
also intend to remedy our material weakness with regard to insufficient segregation of duties by hiring additional employees in order
to segregate duties in a manner that establishes effective internal controls once resources become available.

 Management
has identified corrective actions for the weakness and has begun implementation during the first quarter of 2023.

 This
annual report does not include an attestation report of our registered public accounting firm regarding internal control over financial
reporting. Management's report was not subject to attestation by our registered public accounting firm pursuant to an exemption
for smaller reporting companies under Section 989G of the Dodd-Frank Wall Street Reform and Consumer Protection Act.

 Changes
in Internal Control over Financial Reporting

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

 ITEM
9B. OTHER INFORMATION. Table of Contents

 None.

 PART
III

 ITEM
10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS AND CORPORATE GOVERNANCE. Table of Contents

 The
following table sets forth the name, age and position of each of our directors and executive officers. Our officers and Directors are
as follows:

 Name

 Age

 Position

 Vance

 Chief
 Executive Officer, Chief Operating Officer and Director

 Gary
 D. Woerz

 Chief
 Financial Officer and Director

 John
 Schafer

 Director

Vance - Chief Executive Officer, Chief Operating Officer and Director

Vance, a founder and an intricate element in the fabric of the Company, has served as one of our Directors since June 2003, as our Chief
Operating Officer since January 2007 and as our Chief Executive Officer since July 2008. Mr. Vance has been part of the Data Call management
team since the Company's inception. Prior to founding Data Call, Mr. Vance was employed at QVS Wireless Corporation. Prior to QVS
Wireless, Mr. Vance was employed for 17 years by World Ship Supply, a global maritime supply company. He was the General Manager of the
Houston branch for several years before following his entrepreneurial vision.

 Gary
D. Woerz - Chief Financial Officer and Director

 From
March 2009 to January 2012, Gary Woerz provided financial consulting services to private and public companies. From September 2007 to
January 2008, Mr. Woerz was CFO and COO of Larrea Biosciences, a public company. From July 2006 to July 2007, Mr. Woerz was the CFO of
Virexx Medical Corp., a public company organized under the laws of the Province of Alberta, Canada. From April 2004 to May 2007, Mr.
Woerz served as CFO of American International Industries, Inc., a public reporting company.

 John
Schafer - Director

 Mr.
Schafer has been a member of Data Call's Board of Directors since his appointment in May 2013. From March 2005 through the present,
Mr. Schafer has served as Vice President of Operations of Waterfront Ventures LLC, a private company engaged in real estate development
and operations, specializing in the hospitality and public service industry. Mr. Schafer's duties at Waterfront Ventures include
strategic and financial planning and chief of operations. In addition, from 2004 through the present, Mr. Schafer has been President
and principal of JLS Holdings LLC, a private company engaged in the business of marketing, business development, financial planning and
promotion, primarily for the real estate and hospitality industry, among others.

 Employment
Agreements

 Effective
February, 2018, the Company entered into a five-year employment agreement with Tim Vance, to as Chief Executive Officer and Chief Operating
Officer at a base compensation of $98,000 per year. The agreement also provided for the issuance of 500,000 restricted shares of the
Company's common stock which vest at the rate of 500,000 shares per year. Also effective on February 2018, the Company entered
into a five-year employment agreement with Gary D. Woerz to serve as Chief Financial Officer at a base compensation of $57,200 per year.
The agreement also provided for the issuance of 400,000 restricted shares of the Company's common stock.

 ITEM
11. EXECUTIVE COMPENSATION. Table of Contents

 The
following table sets forth information concerning the total compensation during the fiscal years ending December 31, 2023, 2022 and 2019.

 Summary Compensation
 Table

 Long Term

 Annual

 Awards

 Other

 Restricted

 Securities

 Annual

 Stock

 Underlying

 Total

 Name and Principal

 Salary

 Bonus

 Award(s)

 Options

 Position

 Year

 ($)

 ($)

 ($)

 ($)

 ($)

 ($)

 Timothy Vance,
 CEO, COO, Director (1)

 2023

 98,000

 —

 —

 —

 98,000

 2022

 98,000

 —

 5,000

 —

 —

 103,000

 2021

 98,000

 —

 1,500

 —

 —

 99,500

 Garry D. Woerz, CFO, Director
 (2)

 2023

 —

 —

 —

 2022

 —

 2,500

 —

 —

 59,700

 2021

 —

 —

 —

 (1)
In June 2008, Timothy E. Vance was appointed CEO of the Registrant.

 (2)
In January 2013, Gary D. Woerz was appointed CFO of the Registrant.

 ITEM
12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTRS. Table of Contents

 The
following table sets forth information regarding the beneficial ownership of our common stock as of May 1, 2024. The information in
this table provides the ownership information for: each person known by us to be the beneficial owner of more than 5% of our common stock;
each of our directors; each of our executive officers; and our executive officers and directors as a group. Beneficial ownership has
been determined in accordance with the rules and regulations of the SEC and includes voting or investment power with respect to the shares.
Unless otherwise indicated, the persons named in the table below have sole voting and investment power with respect to the number of
shares indicated as beneficially owned by them.

 Name of Beneficial
 Owner

 Common
 Stock
Beneficially Owned

 Percentage
 of
Common Stock
Owned (1)

 Timothy E. Vance,
 CEO, COO and Director

 20,190,000

 12.80
 %

 700 South Friendswood Drive,
 Suite E

 Friendswood, TX 77546

 Gary D. Woerz, CFO and Director

 17,700,000

 11.23
 %

 700 South Friendswood Drive,
 Suite E

 Friendswood, TX 77546

 John Schafer, Director

 1,000,000

 0.63
 %

 700 South Friendswood Drive,
 Suite E

 Friendswood, TX 77546

 Director and Officer (3 people)

 38,890.010

 24.80
 %

 (1)
Applicable percentage ownership is based on 157,498,515 shares of common stock outstanding as of May 1, 2024. Beneficial ownership is
determined in accordance with the rules of the Securities and Exchange Commission and generally includes voting or investment power with
respect to securities. Shares of common stock that are currently exercisable or exercisable within 60 days of May 1, 2024 are deemed
to be beneficially owned by the person holding such securities for the purpose of computing the percentage of ownership of such person,
but are not treated as outstanding for the purpose of computing the percentage ownership of any other person.

 ITEM
13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE. Table of Contents

 None.

 ITEM
14. PRINCIPAL ACCOUNTANT FEES AND SERVICES. Table of Contents

 Independent
Public Accountants

 Our
auditor, M&K CPAS, PLLC. has served as the Company's independent registered public accountants for the fiscal years 2023 and
2022.

 Principal
Accounting Fees

 The
following table presents the fees for professional audit services rendered by M&K CPAS, PLLC for the audits of the Registrant's
annual financial statements for the years ended December 31, 2023 and 2022, and fees billed for other services rendered by M&K CPAS,
PLLC during those periods.

 Year Ended

 Year Ended

 31, 2023

 31, 2022

 Audit fees (1)

 $
 25,000

 $
 25,000

 Audit-related fees (2)

 —

 —

 Tax fees (3)

 1,100

 1,100

 All other fees

 —

 —

 (1)
Audit fees consist of audit and review services, consents and review of documents filed with the SEC.

 (2)
Audit-related fees consist of assistance and discussion concerning financial accounting and reporting standards and other accounting
issues.

 (3)
Tax fees consist of preparation of federal and state tax returns, review of quarterly estimated tax payments, and consultation concerning
tax compliance issues.

 ITEM
15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES. Table of Contents

 (a)
The exhibits listed below are filed as part of this annual report.

 3.1

 Articles of Incorporation, attached to the Company's Form S-1 as filed with the SEC on February 21, 2006.

 3.2

 Certificate of Amendment to Articles of Incorporation, attached to the Company's Form S-1 as filed with the SEC on February 21, 2006.

 3.3.1

 Amended and Restated Articles of Incorporation, attached to the Company's Form S-1/A as filed with the SEC on June 29, 2006.

 3.4

 Amended Bylaws, attached to the Company's Form S-1 as filed with the SEC on February 21, 2006.

 4.1

 Certificate of Designation of Series B Preferred Stock dated August 30, 2013, attached to the Company's Form 10-K as filed with the SEC on March 30, 2015.

 10.16

 Employment Agreement between the Company and Timothy E. Vance, as amended, attached to the Company's Form 10-K as filed with the SEC on March 30, 2015.

 10.17

 Employment Agreement between the Company and Gary Woerz, as amended, attached to the Company's Form 10-K as filed with the SEC on March 30, 2015.

 31.1

 Certificate of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith

 31.2

 Certificate of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herewith

 32.1

 Certificate of the Chief Executive Officer to Section 906 of the Sarbanes-Oxley Act of 2002, filed herewith

 32.2

 Certificate of the Chief Financial Officer to Section 906 of the Sarbanes-Oxley Act of 2002, filed herewith

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 Cover

 SIGNATURES

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

 DATA
CALL TECHNOLOGIES INC.

 By:

 /s/
 Timothy E. Vance

 E. Vance

 Chief
 Executive Officer and Chairman

 (Principal
 Executive Officer)

 Date:

 May
1, 2024

 By:

 /s/
 Gary D. Woerz

 Gary
 D. Woerz

 Chief
 Financial Officer

 (Principal
 Financial and Principal Accounting Officer)

 Date:

 May
1, 2024

 Pursuant
to the requirements of the Securities Act of 1934, this report has been signed by the following persons on behalf of the registrant and
in the capacities and on the dates indicated.

 By:

 /s/
 Timothy E. Vance

 E. Vance

 Chairman

 Date:

 May 1, 2024

 By:

 /s/
 Gary D. Woerz

 Gary
 D. Woerz

 Director

 Date:

 May 1, 2024