Correlate Infrastructure Partners (CIPI) S-1 16 Oct 23 IPO registration Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	CORRELATE ENERGY CORP.
Entity Central Index Key	0001108645
Document Type	S-1
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	84-4250492
Entity Address Address Line 1	176 S. Capitol Blvd.
Entity Address Address Line 2	2nd Floor
Entity Address City Or Town	Boise
Entity Address State Or Province	ID
Entity Address Postal Zip Code	83702
City Area Code	855
Local Phone Number	264-4060

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 1,108,174	$ 96,308	$ 252,189
Contract assets	385,570	684,185	0
Prepaid expenses and other current assets	664,222	395,953	0
Total current assets	2,157,966	1,176,446	292,996
Property and equipment
Property and equipment, net	98,202	4,004	0
Total property and equipment	98,202	4,004	0
Other assets
Intangible assets - customer relationships, net	163,660	187,040	233,800
Intangible assets - developed technology, net	6,930	13,870	27,750
Intangible assets - development rights, net	736,348	112,744	0
Goodwill	762,851	762,851	762,851
Intangible assets - trademark/trade name		0	139,700
Total other assets	1,669,789	1,076,505	1,164,101
Total assets	3,925,957	2,256,955	1,457,097
Current liabilities
Accounts receivable, net of allowance for doubtful accounts		0	40,807
Accounts payable	1,019,060	1,069,743	819,413
Accrued expenses	1,314,026	1,285,898	58,345
Customer deposits	257,761	0
Shareholder advances	96,519	96,519	96,519
Line of credit	30,000	30,000	30,000
Notes payable, current portion, net of discount	1,456,416	1,513,546	0
Derivative liability	0	722,328	0
Total current liabilities	4,173,782	4,718,034	1,004,277
Notes payable, net of current portion and discount	0	344,595	20,400
Convertible notes payable, net of discount	555,720	0
Total liabilities	4,729,502	5,062,629	1,024,677
Stockholders' equity (deficit)
Preferred stock $.0001 par value; authorized 50,000,000 shares with -0- issued and outstanding at June 30, 2023 and December 31, 2022, respectively	0	0	0
Common stock, value	3,615	3,532	0
Additional paid-in capital	12,440,956	5,459,220	1,534,474
Accumulated deficit	(13,248,116)	(8,268,426)	(1,105,518)
Total stockholders' deficit	(803,545)	(2,805,674)	432,420
Total liabilities and stockholders' deficit	$ 3,925,957	2,256,955	1,457,097
Common Class A [Member]
Stockholders' equity (deficit)
Common stock, value		0	3,464
Common Class B [Member]
Stockholders' equity (deficit)
Common stock, value		$ 0	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	50,000,000	50,000,000	50,000,000
Preferred Stock, Shares Issued	0	0	0
Preferred Stock, Shares Outstanding	0	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	400,000,000	400,000,000	400,000,000
Common Stock, Shares, Issued	36,152,561	35,323,626	0
Common Stock, Shares, Outstanding	36,152,561	35,323,626	0
Common Class A [Member]
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Common Stock, Shares Authorized		372,500,000	372,500,000
Common Stock, Shares, Issued		35,323,626	34,639,920
Common Stock, Shares, Outstanding		0	34,639,920
Common Class B [Member]
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001
Common Stock, Shares Authorized		27,500,000	27,500,000
Common Stock, Shares, Issued		0	0
Common Stock, Shares, Outstanding		0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 4,158,122	$ 236,690	$ 4,208,856	$ 305,098	$ 3,403,648	$ 98,446
Cost of revenues	3,083,314	193,946	3,129,173	263,060	3,195,966	88,751
Gross profit	1,074,808	42,744	1,079,683	42,038	207,682	9,695
Operating expenses
General and administrative	1,358,822	648,974	2,382,752	1,195,208	4,426,738	15,309
Insurance	3,115	2,221	5,345	3,392	6,959	1,014
Legal and professional	9,761	756,914	129,986	938,922	1,131,127	48,314
Travel	51,528	21,525	87,783	50,480	113,884	12,656
Bad debt					38,352	7,651
Depreciation and amortization	37,136	15,160	62,644	30,320	68,080	0
Impairment of intangible asset					139,700	0
Total operating expenses	1,460,362	1,444,794	2,668,510	2,218,322	5,924,840	84,944
Loss from operations	(385,554)	(1,402,050)	(1,588,827)	(2,176,284)	(5,717,158)	(75,249)
Other income (expense)
Interest expense	(156,898)	(37,623)	(254,251)	(70,364)	(198,845)	(15,000)
Amortization of debt discount	(1,299,847)	(261,657)	(2,088,129)	(428,142)	(1,019,319)	0
Financing costs	(347,726)	0	(4,156,291)	0	(368,118)	0
Change in fair value of derivative liability	620,688	0	3,107,808	0	140,532	0
Total other income (expense)	(1,183,783)	(299,280)	(3,390,863)	(498,506)	(1,445,750)	(15,000)
Net loss	$ (1,569,337)	$ (1,701,330)	$ (4,979,690)	$ (2,674,790)	$ (7,162,908)	$ (90,249)
Loss per share	$ (0.04)	$ (0.05)	$ (0.14)	$ (0.08)	$ (0.20)	$ 0
Weighted average shares outstanding - basic	36,294,779	34,843,217	35,816,239	34,742,130	34,958,482	49,703,889

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Common Class A [Member]	Common Class B [Member]
Balance, shares at Dec. 31, 2020					72,500,000	27,500,000
Balance, amount at Dec. 31, 2020	$ (547,569)	$ 0	$ 457,700	$ (1,015,269)	$ 7,250	$ 2,750
Effect of pre-merger TCCR transactions, shares					(46,500,000)	(27,500,000)
Effect of pre-merger TCCR transactions, amount	0	0	7,400	0	$ (4,650)	$ (2,750)
Effect of pre-merger Correlate transactions	175,000	0	175,000	0	$ 0	0
Effect of Correlate merger, shares					6,300,000
Effect of Correlate merger, amount	(204,538)	0	(205,168)	0	$ 630	0
Effect of acquisition, shares					2,339,920
Effect of acquisition, amount	1,099,776	0	1,099,542	0	$ 234
Net loss	(90,249)	0	0	(90,249)	$ 0	0
Stock-based compensation	0
Balance, shares at Dec. 31, 2021					34,639,920
Balance, amount at Dec. 31, 2021	432,420	0	1,534,474	(1,105,518)	$ 3,464	0
Net loss	(973,460)	0	0	(973,460)	0	0
Issuance of warrants in connection with debt	799,128	0	799,128	0	0	0
Stock-based compensation	150,504	0	150,504	0	0	0
Issuance of shares for cash	150,000	0	150,000	0	$ 0	0
Balance, shares at Mar. 31, 2022					34,639,920
Balance, amount at Mar. 31, 2022	558,592	0	2,634,106	(2,078,978)	$ 3,464	0
Balance, shares at Dec. 31, 2021					34,639,920
Balance, amount at Dec. 31, 2021	432,420	$ 0	1,534,474	(1,105,518)	$ 3,464	0
Net loss	(2,674,790)
Stock-based compensation	329,738
Settlement of derivative liability	0
Balance, shares at Jun. 30, 2022		35,139,920
Balance, amount at Jun. 30, 2022	(463,504)	$ 3,514	3,313,290	(3,780,308)	$ 0	0
Balance, shares at Dec. 31, 2021					34,639,920
Balance, amount at Dec. 31, 2021	432,420	$ 0	1,534,474	(1,105,518)	$ 3,464	0
Net loss	(7,162,908)			(7,162,908)
Stock-based compensation	1,982,795		1,982,795
Elimination of Class A and Class B common stock for single class of common stock, shares		34,639,920			(34,639,920)
Elimination of Class A and Class B common stock for single class of common stock, amount	0	$ 3,464	0	0	$ (3,464)	0
Issuances of shares for cash	150,000	$ 0	150,000	0	0	0
Issuances of shares for services, shares		500,000
Issuances of shares for services, amount	500,000	$ 50	499,950	0	0	0
Issuances of shares for financing costs, shares		23,706
Issuances of shares for financing costs, amount	30,258	$ 2	30,256	0	0	0
Issuances of returnable shares, shares		160,000
Issuances of returnable shares, amount		$ 16	(16)		0
Issuances of warrants in connection with debt	1,142,378		1,142,378
Issuances of warrants for acquisition of intangibles	119,383		119,383
Balance, shares at Dec. 31, 2022		35,323,626
Balance, amount at Dec. 31, 2022	(2,805,674)	$ 3,532	5,459,220	(8,268,426)	$ 0	0
Balance, shares at Mar. 31, 2022					34,639,920
Balance, amount at Mar. 31, 2022	558,592	0	2,634,106	(2,078,978)	$ 3,464	0
Net loss	(1,701,330)	0	0	(1,701,330)	0	0
Stock-based compensation	179,234	$ 0	179,234	0	$ 0	0
Elimination of Class A and Class B common stock for single class of common stock, shares		34,639,920			(34,639,920)
Elimination of Class A and Class B common stock for single class of common stock, amount	0	$ 3,464	0	0	$ (3,464)	0
Issuances of shares for services, shares		500,000
Issuances of shares for services, amount	500,000	$ 50	499,950	0	0	0
Balance, shares at Jun. 30, 2022		35,139,920
Balance, amount at Jun. 30, 2022	(463,504)	$ 3,514	3,313,290	(3,780,308)	0	0
Balance, shares at Dec. 31, 2022		35,323,626
Balance, amount at Dec. 31, 2022	(2,805,674)	$ 3,532	5,459,220	(8,268,426)	0	0
Net loss	(3,410,353)	0	0	(3,410,353)	0	0
Stock-based compensation	253,851	$ 0	253,851	0	0	0
Issuances of shares for services, shares		17,045
Issuances of shares for services, amount	15,000	$ 2	14,998	0	0	0
Issuances of shares for financing costs, shares		4,245
Issuances of shares for financing costs, amount	4,500	$ 0	4,500	0	0	0
Issuance of shares for the payment of accrued interest, shares		5,655
Issuance of shares for the payment of accrued interest, amount	7,588	$ 1	7,587	0	0	0
Settlement of derivative liability	50,582	$ 0	50,582	0	0	0
Balance, shares at Mar. 31, 2023		35,350,571
Balance, amount at Mar. 31, 2023	(5,884,506)	$ 3,535	5,790,738	(11,678,779)	0	0
Balance, shares at Dec. 31, 2022		35,323,626
Balance, amount at Dec. 31, 2022	(2,805,674)	$ 3,532	5,459,220	(8,268,426)	0	0
Net loss	(4,979,690)
Stock-based compensation	584,375
Settlement of derivative liability	5,895,190
Balance, shares at Jun. 30, 2023		36,152,561
Balance, amount at Jun. 30, 2023	(803,545)	$ 3,615	12,440,956	(13,248,116)	0	0
Balance, shares at Mar. 31, 2023		35,350,571
Balance, amount at Mar. 31, 2023	(5,884,506)	$ 3,535	5,790,738	(11,678,779)	0	0
Net loss	(1,569,337)	0	0	(1,569,337)	0	0
Issuance of warrants in connection with debt	28,334	0	28,334	0	0	0
Stock-based compensation	330,524	$ 0	330,524	0	0	0
Issuances of shares for services, shares		500,000
Issuances of shares for services, amount	132,812	$ 50	132,762	0	0	0
Issuance of shares for the payment of accrued interest, shares		7,661
Issuance of shares for the payment of accrued interest, amount	6,513	$ 1	6,512	0	0	0
Settlement of derivative liability	5,844,608	$ 0	5,844,608	0	0	0
Issuance of shares for intangible assets, shares		362,319
Issuance of shares for intangible assets, amount	250,000	$ 36	249,964	0	0	0
Issuance of shares for property and equipment, shares		92,010
Issuance of shares for property and equipment, amount	57,507	$ 9	57,498	0	0	0
Issuance of returnable shares, shares		1,200,000
Issuance of returnable shares, amount	0	$ 120	(120)	0	0	0
Return of returnable shares, shares		(1,360,000)
Return of returnable shares, amount	0	$ (136)	136	0	0	0
Balance, shares at Jun. 30, 2023		36,152,561
Balance, amount at Jun. 30, 2023	$ (803,545)	$ 3,615	$ 12,440,956	$ (13,248,116)	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Operating activities
Net loss	$ (4,979,690)	$ (2,674,790)	$ (7,162,908)	$ (90,249)
Adjustments to reconcile net loss to net cash used in
Depreciation and amortization	62,643	30,320	68,080	0
Bad debt expense			38,352	7,651
Impairment of intangible asset			139,700	0
Amortization of debt discount	2,088,129	428,142	1,019,319	0
Stock issued for services	147,812	500,000	500,000	0
Stock-based compensation	584,375	329,738	1,982,795	0
Shares issued for financing costs	(4,156,291)	0	368,118	0
Change in fair value of derivative liability	(3,107,808)	0	(140,532)	0
Operating expenses paid by shareholder			0	35,000
Changes in operating assets and liabilities:
Accounts receivable	0	(11,360)	2,455	(31,279)
Contract assets	298,615	(87,105)	(684,185)
Inventory	0	(546,384)
Prepaid expenses and other current assets	(268,269)	(509,053)	(395,953)
Accounts payable	(50,683)	(86,402)	250,330	58,891
Accrued expenses	121,158	175,491	1,258,353	(19,659)
Customer deposits	257,761	1,114,154
Net cash used in operating activities	(689,666)	(1,337,249)	(2,756,076)	(39,645)
Investing activities
Purchase of property and equipment	(42,618)	0	(4,805)	0
Cash received from merger and acquisition			0	217,459
Purchase of intangible assets	(400,000)	0
Net cash provided by investing activities	(442,618)	0	(4,805)	217,459
Financing activities
Proceeds from issuance of notes payable	0	1,350,000	2,455,000	0
Proceeds from issuance of convertible notes payable	2,614,950	0
Repayment of notes payable	(470,800)	0
Proceeds from issuance of common stock	0	150,000	150,000	0
Net cash provided by financing activities	2,144,150	1,500,000	2,605,000	0
Net increase in cash	1,011,866	162,751	(155,881)	177,814
Cash - beginning of period	96,308	252,189	252,189	74,375
Cash - end of period	1,108,174	414,940	96,308	252,189
Cash paid for income taxes	0	0	0	0
Cash paid for interest	106,903	32,141	74,515	0
Supplemental schedule of non-cash investing and financing activities
Discount on convertible notes payable from derivative liability	2,564,950	0
Shares issued for settlement of accrued interest	14,101	0
Accrued interest settled through note payable	78,929	0
Settlement of derivative liability	5,895,190	0
Shares issued for intangible assets	250,000	0
Shares issued for property and equipment	57,507	0
Returnable shares issued in connection with notes payable	120	0	16	0
Return of returnable shares issued in connection with notes payable	136	0
Discount on notes payable from derivative liability	1,563,929	0	525,000	0
Discount on note payable from issuance of warrants	28,334	799,128
Original issuance discount on note payable	$ 0	$ 135,000	1,142,378	0
Original issuance discount on notes payable			175,000	0
Warrants issued for intangible assets			119,383	0
Guaranteed interest on note payable			30,800	0
Common shares issued for conversion of SAFE investments			0	175,000
Assets and liabilities from merger			0	418,442
Assets and liabilities from acquisition			$ 0	$ 1,183,588

NATURE OF THE ORGANIZATION AND

NATURE OF THE ORGANIZATION AND BUSINESS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
NATURE OF THE ORGANIZATION AND BUSINESS
NATURE OF THE ORGANIZATION AND BUSINESS	NOTE 1 - NATURE OF THE ORGANIZATION AND BUSINESS Nature of the Business On June 8, 2023, the Company filed a certificate of amendment to its articles of incorporation with the Secretary of State of the State of Nevada pursuant to which it changed its corporate name from Correlate Infrastructure Partners Inc. to Correlate Energy Corp. The accompanying condensed consolidated financial statements include the accounts of the Company, and its subsidiaries Correlate, Inc. (“Correlate”), a Delaware corporation, and Loyal Enterprises LLC dba Solar Site Design (“Loyal”), a Tennessee limited liability company. Correlate Energy Corp., together with its subsidiaries, is a technology-enabled vertically integrated sales, development, and fulfillment platform focused on distributed clean and resilient energy solutions North America. Loyal provided consulting services on acquisitions and project development tools to customers in the commercial solar industry. Effective November 2022, all of Loyal’s assets and operations were transferred to Correlate and Loyal was dissolved. Going Concern The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred losses since inception and has not generated positive cash flows from operations. These matters, among others, raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue in existence is dependent on its ability to develop additional sources of capital, and/or achieve profitable operations and positive cash flows. Management’s plans with respect to operations include aggressive marketing, acquisitions, and raising additional capital through sales of equity or debt securities as may be necessary to pursue its business plans and sustain operations until such time as the Company can achieve profitability. Management believes that aggressive marketing combined with acquisitions and additional financing as necessary will result in improved operations and cash flow in 2023 and beyond. However, there can be no assurance that management will be successful in obtaining additional funding or in attaining profitable operations. The accompanying condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.	NOTE 1 - NATURE OF THE ORGANIZATION AND BUSINESS Name Change Effective April 11, 2022, Triccar, Inc. (“TCCR”) changed its name to Correlate Infrastructure Partners Inc. (“CIPI” or the “Company”) to better reflect its operations. Correlate Exchange Agreement On December 28, 2021 (“Correlate Closing Date”) Triccar Inc., a Nevada corporation, entered into an Agreement and Plan of Share Exchange dated as of such date (the “Correlate Exchange Agreement”) with Correlate, Inc. (“Correlate”), a Delaware corporation, and all of the shareholders of Correlate. Pursuant to the Exchange Agreement, TCCR acquired one hundred percent (100%) of the issued and outstanding shares of common stock of Correlate from the shareholders pursuant to which Correlate became a wholly owned subsidiary of TCCR. In accordance with the terms of the Correlate Exchange Agreement, and in connection with the completion of the acquisition, on the Correlate Closing Date TCCR issued 6,300,000 shares of its Class A Common Stock to the Correlate Shareholders. As a result of former management of Correlate assuming the key management positions of TCCR, and due to the relative size of Correlate being significantly larger than TCCR, for financial statement reporting purposes, the asset acquisition has been treated as a reverse acquisition with Correlate deemed the accounting acquirer and TCCR deemed the accounting acquiree under the acquisition method of accounting in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805-10-55, “Business Combinations”. The reverse acquisition is deemed a capital transaction and the net assets of Correlate (the accounting acquirer) are carried forward to TCCR (the legal acquirer and the reporting entity) at their carrying value before the acquisition. The acquisition process utilizes the capital structure of TCCR and the assets and liabilities of Correlate which are recorded at their historical cost. The equity of the Company is the historical equity of Correlate. Loyal Exchange Agreement On December 28, 2021 (“Loyal Closing Date”) the Company entered into an Agreement and Plan of Share Exchange dated as of such date (the “Loyal Exchange Agreement”) with Loyal Enterprises LLC dba Solar Site Design (“Loyal”), a Tennessee corporation, and all of the members of Loyal. Pursuant to the Loyal Exchange Agreement, the Company acquired one hundred percent (100%) of the issued and outstanding member units of Loyal from the members pursuant to which Loyal became a wholly owned subsidiary of the Company. In accordance with the terms of the Loyal Exchange Agreement, and in connection with the completion of the acquisition, on the Closing Date the Company issued 2,200,000 shares of its Class A Common Stock to Loyal’s members. In connection with the Loyal Exchange Agreement, the Company issued 139,920 shares of its Class A Common Stock to a third party holding a Loyal convertible note payable. The issuance of shares were accounted for as part of the Loyal Exchange Agreement. Nature of the Business The accompanying consolidated financial statements include the accounts of the Company, and its subsidiaries Correlate, Inc. (“Correlate”), a Delaware corporation, and Loyal Enterprises LLC dba Solar Site Design (“Loyal”), a Tennessee limited liability company. Correlate is a portfolio-scale development and finance platform offering commercial and industrial facilities access to clean electrification solutions focused on locally-sited solar, energy storage, EV infrastructure, and intelligent efficiency measures. Its unique data-driven approach is powered by proprietary analytics and concierge subscription services. Loyal provided consulting services on acquisitions and project development tools to customers in the commercial solar industry. Effective November 2022, all of Loyal’s assets and operations were transferred to Correlate and Loyal was dissolved. Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred losses since inception and has not generated positive cash flows from operations. These matters, among others, raise substantial doubt about the Company's ability to continue as a going concern. The Company’s ability to continue in existence is dependent on its ability to develop additional sources of capital, and/or achieve profitable operations and positive cash flows. Management’s plans with respect to operations include aggressive marketing, acquisitions, and raising additional capital through sales of equity or debt securities as may be necessary to pursue its business plans and sustain operations until such time as the Company can achieve profitability. Management believes that aggressive marketing combined with acquisitions and additional financing as necessary will result in improved operations and cash flow in 2023 and beyond. However, there can be no assurance that management will be successful in obtaining additional funding or in attaining profitable operations. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and the interim reporting rules of the Securities and Exchange Commission (“SEC”) and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments (unless otherwise indicated), necessary for a fair presentation of the financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with 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 condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. There were no cash equivalents as of June 30, 2023 and December 31, 2022. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts. At June 30, 2023, approximately $720,000 of the Company’s cash balances were in excess of FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks. Accounts Receivable Accounts receivable consists of invoiced and unpaid sales. The Company records an allowance for doubtful accounts to allow for any amounts that may not be recoverable, which is based on an analysis of the Company’s prior collection experience, customer credit worthiness, and current economic trends. Accounts are considered delinquent when payments have not been received within the agreed upon terms and are written off when management determines that collection is not probable. As of June 30, 2023 and December 31, 2022, the Company’s allowance for doubtful accounts was $90,189, respectively. Intangible Assets Intangible assets are amortized over their estimated useful lives. Each period, the Company evaluates the estimated remaining useful life of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Management tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. Impairment Assessment The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset’s carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value. The Company evaluates and tests the recoverability of its goodwill for impairment at least annually during its fourth quarter of each fiscal year or more often if and when circumstances indicate that goodwill may not be recoverable. Revenue Recognition The Company accounts for revenue in accordance with FASB ASC 606, Revenue from Contracts with Customers. A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in ASC 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, the Company allocates the contract’s transaction price to each performance obligation based on the relative standalone selling price. Determining relative standalone selling price and identifying separate performance obligations requires judgment. Contract modifications may occur in the performance of the Company’s contracts. Contracts may be modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. The Company’s revenues are derived from contracts for engineering, procurement and construction services (“EPC”) and consulting. These contracts may have different terms based on the scope, performance obligations and complexity of the engagement, which may require us to make judgments and estimates in recognizing revenues. The Company’s performance obligations are satisfied as work progresses or at a point in time (for defined milestones). The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. The Company’s contracts for consulting services are typically less than a year in duration and require us to a) assist the client in achieving certain defined milestones for milestone fees or b) provide a series of distinct services each period over the contract term for a pre-determined fee for each period. When contractual billings represent an amount that corresponds directly with the value provided to the client, revenues are recognized as amounts become billable in accordance with contract terms. The Company’s contracts for EPC services are typically less than a year in duration and require us to a) provide engineering services, b) obtain materials, and c) install materials to agreed-upon specifications. The Company recognizes revenues for engineering services as the services are provided. Revenues for materials are recognized as materials are transferred to the client. Installation results in enhancements to customer-controlled assets and therefore installation revenues are recognized over time utilizing the input method wherein revenues are recognized on the basis of efforts or inputs to the satisfaction of the performance obligation. Financial Instruments The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “Financial Instruments”. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the accompanying condensed consolidated balance sheets approximates fair value. Fair Value Measurement ASC Topic 820, “Fair Value Measurement”, requires that certain financial instruments be recognized at their fair values at our condensed consolidated balance sheet dates. However, other financial instruments, such as debt obligations, are not required to be recognized at their fair values, but GAAP provides an option to elect fair value accounting for these instruments. GAAP requires the disclosure of the fair values of all financial instruments, regardless of whether they are recognized at their fair values or carrying amounts in our condensed consolidated balance sheets. For financial instruments recognized at fair value, GAAP requires the disclosure of their fair values by type of instrument, along with other information, including changes in the fair values of certain financial instruments recognized in income or other comprehensive income. For financial instruments not recognized at fair value, the disclosure of their fair values is provided below under “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s condensed consolidated balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities; Level 2 - Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The Company did not have any Level 1 or Level 2 assets and liabilities at June 30, 2023 or December 31, 2022. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the six months ended June 30, 2023: Balance - December 31, 2022 $ 722,328 Additions 8,280,670 Settlement (5,895,190 ) Change in fair value (3,107,808 ) Balance - June 30, 2023 $ - Under the Company’s contract ordering policy, the Company first considers common shares issued and outstanding as well as reserved but unissued equity awards, such as under an equity award program. All remaining equity linked instruments such as, but not limited to, options, warrants, and debt and equity with conversion features are evaluated based on the date of issuance. If the number of shares which may be issued under the Company’s agreements exceed the authorized number of shares or are unable to be determined, equity linked instruments from that date forward are considered to be derivative liabilities until such time as the number of shares which may be issued under the Company’s agreements no longer exceed the authorized number of shares and are able to be determined. On November 7, 2022 and December 21, 2022, the Company issued note payable agreements which contain default provisions that contain a conversion feature meeting the definition of a derivative liability which therefore require bifurcation. Further, pursuant to the Company’s contract ordering policy, the warrant and convertible note issuances subsequent to November 7, 2022, resulted in derivative liabilities. At December 31, 2022, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $1.06; risk-free interest rates ranging from 4.41% to 4.73%; expected volatility of the Company’s common stock ranging from 164% to 379%; exercise prices of $1.00; and terms from one to two years. During June 2023, the Company repaid the November 7, 2022 and December 21, 2022 note payable agreements which, pursuant to the Company’s contract ordering policy, resulted in the settlement of the derivative liability as of June 30, 2023. Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonably estimated. Income Taxes In accordance with FASB ASC Topic 740, “Income Taxes,” the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense. Basic and Diluted Loss Per Share FASB ASC Topic 260, “Earnings Per Share”, requires a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share (“EPS”) computations. Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company had potential additional dilutive securities outstanding at June 30, 2023 and 2022, as follows. June 30, June 30, 2023 2022 Options 6,284,068 3,304,068 Warrants 12,196,254 2,700,000 Convertible notes payable 817,172 - 19,297,494 6,004,068 Recently Issued Accounting Standards During the period ended June 30, 2023, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial statements.	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of consolidated 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 and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. There were no cash equivalents as of December 31, 2022 and 2021. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors' interest and non-interest-bearing accounts. At December 31, 2022, none of the Company's cash balances were in excess of FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks. Accounts Receivable Accounts receivable consists of invoiced and unpaid sales. The Company records an allowance for doubtful accounts to allow for any amounts that may not be recoverable, which is based on an analysis of the Company’s prior collection experience, customer credit worthiness, and current economic trends. Accounts are considered delinquent when payments have not been received within the agreed upon terms and are written off when management determines that collection is not probable. During the years ended December 31, 2022 and 2021, the Company recorded bad debt expenses totaling $38,352 and $7,651, respectively. As of December 31, 2022 and 2021, the Company’s allowance for doubtful accounts was $90,189, respectively. Intangible Assets Intangible assets are amortized over their estimated useful lives. Each period, the Company evaluates the estimated remaining useful life of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Management tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. As described in Note 1, Loyal assets and operations were transferred to Correlate in November 2022 and Loyal was dissolved. Management determined the trademark/trade name intangible asset acquired in the Loyal Exchange Agreement (Note 9) was impaired and recorded an impairment expense of $139,700. Impairment Assessment The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset's carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value. The Company evaluates and tests the recoverability of its goodwill for impairment at least annually during its fourth quarter of each fiscal year or more often if and when circumstances indicate that goodwill may not be recoverable. Revenue Recognition The Company accounts for revenue in accordance with FASB ASC 606, “Revenue from Contracts with Customers.” A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, the Company allocates the contract’s transaction price to each performance obligation based on the relative standalone selling price. Determining relative standalone selling price and identifying separate performance obligations require judgment. Contract modifications may occur in the performance of the Company’s contracts. Contracts may be modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. The Company’s revenues are derived from contracts for engineering, procurement and construction services (“EPC”) and consulting. These contracts may have different terms based on the scope, performance obligations and complexity of the engagement, which may require us to make judgments and estimates in recognizing revenues. The Company’s performance obligations are satisfied as work progresses or at a point in time (for defined milestones). The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. The Company’s contracts for consulting services are typically less than a year in duration and require us to a) assist the client in achieving certain defined milestones for milestone fees or b) provide a series of distinct services each period over the contract term for a pre-determined fee for each period. When contractual billings represent an amount that corresponds directly with the value provided to the client, revenues are recognized as amounts become billable in accordance with contract terms. The Company’s contracts for EPC services are typically less than a year in duration and require us to a) provide engineering services, b) obtain materials, and c) install materials to agreed-upon specifications. The Company recognizes revenues for engineering services as the services are provided. Revenues for materials are recognized as materials are transferred to the client. Installation results in enhancements to customer-controlled assets and therefore installation revenues are recognized over time utilizing the input method wherein revenues are recognized on the basis of efforts or inputs to the satisfaction of the performance obligation. Financial Instruments The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “Financial Instruments”. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the accompanying consolidated balance sheets approximates fair value. Fair Value Measurement ASC Topic 820, “Fair Value Measurement”, requires that certain financial instruments be recognized at their fair values at our balance sheet dates. However, other financial instruments, such as debt obligations, are not required to be recognized at their fair values, but Generally Accepted Accounting Principles in the United States (“GAAP”) provides an option to elect fair value accounting for these instruments. GAAP requires the disclosure of the fair values of all financial instruments, regardless of whether they are recognized at their fair values or carrying amounts in our consolidated balance sheets. For financial instruments recognized at fair value, GAAP requires the disclosure of their fair values by type of instrument, along with other information, including changes in the fair values of certain financial instruments recognized in income or other comprehensive income. For financial instruments not recognized at fair value, the disclosure of their fair values is provided below under “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s consolidated balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities; Level 2 - Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The Company did not have any Level 1 or Level 2 assets and liabilities at December 31, 2022 or 2021. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the year ended December 31, 2022: Balance - December 31, 2021 $ - Additions 862,860 Change in fair value (140,532 ) Balance - December 31, 2022 $ 722,328 On November 7, 2022 and December 21, 2022, the Company issued note payable agreements which contain default provisions that result in a conversion feature meeting the definition of a derivative liability which therefore require bifurcation. Further, pursuant to the Company’s contract ordering policy, the warrant issuances subsequent to November 7, 2022 resulted in derivative liabilities. At December 31, 2022, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $1.06; risk-free interest rates ranging from 4.41% to 4.73%; expected volatility of the Company’s common stock ranging from 164% to 379%; exercise prices of $1.00; and terms from one to two years. Commitments and Contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonable estimated. Income Taxes In accordance with FASB ASC Topic 740, "Income Taxes," the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense. Basic and Diluted Loss Per Share FASB ASC Topic 260, “Earnings Per Share”, requires a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share (EPS) computations. Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company had potential additional dilutive securities outstanding at December 31, 2022 and 2021 as follows. December 31, December 31, 2022 2021 Options 5,284,068 3,059,068 Warrants 3,780,000 - Notes payable 440,000 - 9,504,068 3,059,068 Recently Issued Accounting Standards During the years ended December 31, 2022 and 2021, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements. Subsequent Events The Company has evaluated all transactions through the date the consolidated financial statements were issued for subsequent event disclosure or adjustment consideration (see Note 10).

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 3 - COMMITMENTS AND CONTINGENCIES From time to time, the Company may be involved in litigation in the ordinary course of business. The Company is not currently involved in any litigation that the Company believes could have a material adverse effect on its financial condition or results of operations.	NOTE 3 - COMMITMENTS AND CONTINGENCIES From time to time, the Company may be involved in litigation in the ordinary course of business. The Company is not currently involved in any litigation that the Company believes could have a material adverse effect on its financial condition or results of operations. Executive Employment Agreements On December 28, 2021, the Company entered into an employment agreement with Mr. Todd Michaels, President and CEO, providing for an annual salary of $250,000 per year. As part of the agreement, the Company issued Mr. Michaels 1,000,000 options exercisable at $0.52 per share for ten years. The options, valued at approximately $469,000 on the issuance date, vest monthly over 36 months beginning one month from issuance. On December 28, 2021, the Company entered into an employment agreement with Mr. Jason Loyet, Director of Commercial Solar, providing for an annual salary of $150,000 per year. As part of the agreement, the Company issued Mr. Loyet 1,000,000 options exercisable at $0.52 per share for ten years. The options, valued at approximately $469,000 on the issuance date, vest monthly over 36 months beginning one month from issuance. On January 18, 2022, the Company entered into an employment agreement with Mr. Channing Chen, CFO, providing for an annual salary of $200,000 per year. As part of the agreement, the Company issued Mr. Chen 1,000,000 options exercisable at $0.96 per share for ten years. The options, valued at approximately $868,000, vest monthly over 36 months from issuance.

DEBT

DEBT	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
DEBT
DEBT	NOTE 4 - DEBT Convertible Notes Payable From January 24, 2023 to June 6, 2023, the Company entered into fourteen 14% convertible note payable agreements with proceeds totaling $2,564,950. The convertible notes, which have identical terms, require quarterly interest payments with the principal due at maturity eighteen months from issuances and are convertible at $3.20 per share of common stock. The conversion features were valued at $461,238 and recorded as a derivative liability pursuant to the Company’s contract ordering policy. In connection with the convertible notes, the Company issued a total of 5,129,900 warrants to purchase shares of common stock exercisable at $0.85 per share. The warrants, which were immediately vested, were valued at $4,510,387 and recorded as a derivative liability pursuant to the Company’s contract ordering policy. As a result of the derivative liabilities, the Company recorded additional debt discounts totaling $2,564,950. Included in the fourteen convertible notes payable is a 14% convertible note payable agreement with proceeds totaling $100,000 with the Company’s CEO issued on January 24, 2023. The convertible note requires quarterly interest payments with the principal due at maturity eighteen months from issuance and is convertible at $3.20 per share of common stock. The conversion feature was valued at $22,569 and recorded as a derivative liability pursuant to the Company’s contract ordering policy. In connection with the convertible note, the Company issued 200,000 warrants to purchase shares of common stock exercisable at $0.85 per share. The warrants, which were immediately vested, were valued at $209,180 and recorded as a derivative liability pursuant to the Company’s contract ordering policy. As a result of the derivative liabilities, the Company recorded a debt discount totaling $100,000. On June 30, 2023, the Company entered into a 14% convertible note payable agreement with proceeds totaling $50,000. The convertible note requires quarterly interest payments with the principal due at maturity eighteen months from issuance and is convertible at $3.20 per share of common stock. In connection with the note agreement, the Company issued a total of 100,000 warrants exercisable at $0.85 per share. The warrants were fully vested at issuance and expire on June 30, 2025. At issuance, the warrants, valued at $65,389, represented approximately 57% of the total consideration received and resulted in additional discount on the note totaling $28,334 pursuant to ASC 470-20-30, “Debt”. The following table presents a summary of the Company’s convertible notes payable at June 30, 2023: Conversion Balances - At Issuance Balances - 6/30/2023 Origination Maturity Interest Rate Principal Discount Principal Discount 1/24/2023 7/24/2024 14 % $3.20/Share $ 100,000 $ 100,000 $ 100,000 $ 71,220 1/25/2023 7/25/2024 14 % $3.20/Share 74,975 74,975 74,975 53,650 1/30/2023 7/30/2024 14 % $3.20/Share 100,000 100,000 100,000 72,220 2/17/2023 8/17/2024 14 % $3.20/Share 1,000,000 1,000,000 1,000,000 749,998 3/7/2023 9/7/2024 14 % $3.20/Share 100,000 100,000 100,000 79,332 3/14/2023 9/10/2024 14 % $3.20/Share 250,000 250,000 250,000 201,333 3/27/2023 9/27/2024 14 % $3.20/Share 100,000 100,000 100,000 82,832 3/30/2023 9/30/2024 14 % $3.20/Share 79,975 79,975 79,975 66,645 4/6/2023 10/6/2024 14 % $3.20/Share 50,000 50,000 50,000 41,666 4/7/2023 10/7/2024 14 % $3.20/Share 400,000 400,000 400,000 333,334 5/5/2023 11/5/2024 14 % $3.20/Share 200,000 200,000 200,000 177,778 5/9/2023 11/9/2024 14 % $3.20/Share 50,000 50,000 50,000 45,722 5/12/2023 11/12/2024 14 % $3.20/Share 50,000 50,000 50,000 45,722 6/6/2023 12/6/2024 14 % $3.20/Share 10,000 10,000 10,000 9,444 6/30/2023 12/30/2024 14 % $3.20/Share 50,000 28,334 50,000 28,334 $ 2,614,950 $ 2,059,230 Notes Payable On May 29, 2020, Loyal received a $20,400 Economic Injury Disaster Loan through the Small Business Administration. The note bears interest at 3.75% until maturity in March 2050. The note requires $100 monthly payments beginning in May 2022 until maturity. On January 11, 2022, the Company entered into a 10% note agreement with P&C Ventures, Inc. totaling $1,485,000, including an original issuance discount of $135,000. The note requires quarterly interest payments with the principal due at maturity on January 11, 2023. On January 11, 2023, the Company and P&C Ventures, Inc. agreed to amend the January 11, 2022, note payable. The Company accounted for the amendment as an extinguishment of existing debt and issuance of new debt pursuant to ASC 470-50-40. As part of the agreement, $78,929 in accrued and unpaid interest was added to the principal balance, bringing the total principal balance of the note payable to $1,563,929. Additionally, the interest rate and maturity date were amended to 14% and October 11, 2023, respectively. In connection with the amendment, the Company issued P&C Ventures, Inc. 3,127,858 warrants to purchase shares of common stock exercisable at $0.85 per share. The warrants, which were immediately vested, were valued at $3,309,045 and recorded as a derivative liability pursuant to the Company’s contract ordering policy and resulted in additional debt discounts totaling $1,563,929. The following table presents a summary of the Company’s notes payable at June 30, 2023: Balances - At Issuance Balances - 6/30/2023 Origination Maturity Interest Principal Discount Principal Discount 5/29/2020 3/31/2050 4 % $ 20,400 $ - $ 20,400 $ - 7/29/2022 1/29/2024 10 % 50,000 29,664 50,000 11,536 8/11/2022 2/11/2024 10 % 150,000 88,247 150,000 36,767 8/15/2022 2/15/2024 10 % 50,000 29,513 50,000 12,293 8/31/2022 2/28/2024 10 % 80,000 45,827 80,000 20,367 9/1/2022 3/1/2024 10 % 50,000 29,922 50,000 13,302 9/7/2022 3/7/2024 10 % 50,000 29,922 50,000 13,302 9/12/2022 3/12/2024 10 % 50,000 30,316 50,000 14,318 9/29/2022 3/29/2024 10 % 100,000 59,839 100,000 29,920 11/7/2022 11/7/2023 7 % 200,000 220,000 - - 11/9/2022 5/9/2024 10 % 25,000 25,000 25,000 14,583 11/15/2022 5/15/2024 10 % 100,000 100,000 100,000 58,331 12/21/2022 12/21/2023 7 % 200,000 220,000 - - 1/11/2023 10/11/2023 14 % 1,563,929 1,563,929 1,563,929 608,194 $ 2,289,329 $ 832,913 The following table presents a summary of the Company’s notes payable at December 31, 2022: Balances - At Issuance Balances - 12/31/2022 Origination Maturity Interest Principal Discount Principal Discount 5/29/2020 3/31/2050 4 % $ 20,400 $ - $ 20,400 $ - 1/11/2022 1/11/2023 10 % 1,350,000 934,128 1,485,000 38,922 7/29/2022 1/29/2024 10 % 50,000 29,664 50,000 21,424 8/11/2022 2/11/2024 10 % 150,000 88,247 150,000 66,185 8/15/2022 2/15/2024 10 % 50,000 29,513 50,000 22,133 8/31/2022 2/28/2024 10 % 80,000 45,827 80,000 35,643 9/1/2022 3/1/2024 10 % 50,000 29,922 50,000 23,274 9/7/2022 3/7/2024 10 % 50,000 29,922 50,000 23,274 9/12/2022 3/12/2024 10 % 50,000 30,316 50,000 24,422 9/29/2022 3/29/2024 10 % 100,000 59,839 100,000 49,866 11/7/2022 11/7/2023 7 % 200,000 220,000 235,400 192,499 11/9/2022 5/9/2024 10 % 25,000 25,000 25,000 22,917 11/15/2022 5/15/2024 10 % 100,000 100,000 100,000 91,667 12/21/2022 12/21/2023 7 % 200,000 220,000 235,400 210,833 $ 2,681,200 $ 823,059 Line of Credit On October 3, 2014, the Company entered into a $30,000 line of credit agreement with a former member of Loyal. The line of credit has no maturity with interest at 8.00%. As of June 30, 2023 and December 31, 2022, the outstanding principal and accrued interest totaled $30,808 and $42,130, respectively. Future Maturities The table below summarizes future maturities of the Company’s debt as of June 30, 2023: December 31, Amount 2023 $ 1,593,929 2024 3,319,950 2025 - 2026 - 2027 - Thereafter 20,400 4,934,279 Less - Discounts (2,892,143 ) $ 2,042,136	NOTE 4 - DEBT SAFE Investments From 2015 to 2018, Correlate issued Simple Agreements for Future Equity (“SAFE”). The SAFE agreements have no maturity date and bear no interest. The SAFE agreements provide a right to the holder to future equity in Correlate in the form of SAFE Preferred Stock. SAFE Preferred Stock are shares of a series of Preferred Stock issued to the investor in an equity financing, having identical rights, privileges, preferences and restrictions as the shares of standard Preferred Stock offered to non-holders of SAFE agreements other than with respect to: (i) the per share liquidation preference and the conversion price for purposes of price-based anti-dilution protection, which will equal the Safe price (price per share equal to the valuation capitalization divided by the total capitalization of Correlate); and (ii) the basis for any dividend rights, which will be based on the conversion price. The number of shares issued to the holder is determined by either (1) the face value of the SAFE agreement divided by the price per share of the standard preferred stock issued, if the pre-money valuation is less than or equal to the valuation capitalization (ranging from $3,000,000 and $6,000,000); or (2) a number of shares of SAFE Preferred Stock equal to the face value of the SAFE agreement divided by the price per share equal to the valuation cap divided by the total capitalization of the Company immediately prior to an equity financing event. Total capitalization of Correlate includes all shares of capital stock issued and outstanding and outstanding vested and unvested options as if converted. If there is a liquidity event (as defined in the SAFE agreements), the investor will, at their option, either (i) receive a cash payment equal to the face value of the SAFE agreement (“Purchase Amount”) or (ii) automatically receive from Correlate a number of shares of common stock equal to the Purchase Amount divided by the price per share equal to the valuation cap divided by the Liquidity Capitalization (“Liquidity Price”) (as defined in the SAFE agreements). If there are not enough funds to pay the holders of SAFE agreements in full, then all of Correlate’s available funds will be distributed with equal priority and pro-rata among the SAFE agreement holders in proportion to their Purchase Amounts and they will automatically receive the number of shares of common stock equal to the remaining unpaid Purchase Amount divided by the Liquidity Price. If there is a dissolution event (as defined in the SAFE agreements), Correlate will pay an amount equal to the Purchase Amount, due and payable to the investor immediately prior to, or concurrent with, the consummation of the dissolution event. The Purchase Amount will be paid prior and in preference to any distribution of any of the assets of Correlate to holders of outstanding capital stock. If immediately prior to the consummation of the dissolution event, the assets of Correlate legally available for distribution to all SAFE holders, are insufficient to permit the payment to their respective Purchase Amounts, then all of the assets of Correlate legally available for distribution will be distributed with equal priority and pro-rata among the SAFE holders as a single class. The SAFE agreements will expire and terminate upon either (i) the issuance of shares to the investor pursuant to an equity financing event or (ii) the payment, or setting aside for payment, of amounts due to the investor pursuant to a liquidity or dissolution event. Correlate had approximately $175,000 of SAFE obligations outstanding as of January 1, 2021, with valuation caps ranging from $3,000,000 and $6,000,000. On December 23, 2021, in connection with the Correlate Exchange Agreement (Note 1) Correlate and the holders of the SAFE agreements converted the SAFE agreements under the liquidity event terms of the SAFE agreements through the issuance of 329,183 shares of Correlate’s common stock. A summary of Correlate’s SAFE Investments are as follows: Holder Date Balance at 12/23/2021 Valuation Cap Conversion Rate Conversion Shares Holder A (Note 7) 1/15/2015 $ 50,000 $ 3,000,000 $ 0.4177 119,703 Holder A (Note 7) 5/20/2016 50,000 $ 3,000,000 $ 0.4177 119,703 Holder B 3/16/2018 75,000 $ 6,000,000 $ 0.8354 89,777 $ 175,000 329,183 Notes Payable On May 29, 2020, Loyal received a $20,400 Economic Injury Disaster Loan through the Small Business Administration. The note bears interest at 3.75% until maturity in March 2050. The note requires $100 monthly payments beginning in May 2022 until maturity. On January 11, 2022, the Company entered into a 10% note agreement with P&C Ventures, Inc. totaling $1,485,000, including an original issuance discount of $135,000. The note requires quarterly interest payments with the principal due at maturity on January 11, 2023. In connection with the note agreement, the Company issued P&C Ventures, Inc., 2,700,000 warrants exercisable at $0.25 per share (Note 5). The warrants were fully vested at issuance and expire on July 11, 2023. The warrants, valued at approximately $1,958,000, represented approximately 59% of the total consideration received and resulted in an additional discount on the note totaling $799,128 pursuant to ASC 470-20-30, “Debt”. From July 29, 2022 to September 29, 2022, the Company entered into eight 10% note agreements totaling $580,000. The notes, which have identical terms, require quarterly interest payments with the principal due at maturity eighteen months from issuance. In connection with the note agreements, the Company issued a total of 580,000 warrants exercisable at $1.00 per share (Note 5). The warrants were fully vested at issuance and expire from January 29, 2024 to September 29, 2024. The warrants, valued at approximately $842,000, represented approximately 59% of the total consideration received and resulted in an additional discount on the notes totaling $343,250 pursuant to ASC 470-20-30. Included in the note agreements is a note with the wife of the Company’s CEO, as further detailed in Note 7. On November 7, 2022 and December 21, 2022, the Company entered into two 7% note agreements totaling $440,000, including $400,000 in cash proceeds and $40,000 original issuance discount. Additionally, $15,400 in guaranteed interest was added to the principal balance at issuance. The notes, which have identical terms, each require ten monthly payments of $23,540 beginning 90 days from the issuance date with the final payment due at maturity twelve months from issuance. The note agreements contained a default provision meeting the definition of a derivative liability which had valuations totaling $355,860 at issuance. In connection with the note agreements, the Company issued a total of 300,000 warrants exercisable at $1.00 per share (Note 5). The warrants were fully vested at issuance and expire from November 7, 2024 to December 21, 2024. At issuance, the warrants, valued at $343,909, were recorded as derivative liabilities pursuant to the Company’s contract ordering policy. In total, the derivative liabilities associated with the two notes totaled $699,769 at issuance and resulted in additional debt discounts totaling $400,000. Further, the Company issued a total of 23,706 shares of common stock with a total value of $30,256 for financing costs and a total of 160,000 shares of common stock for returnable commitment shares. From November 9, 2022 to November 15, 2022, the Company entered into two 10% note agreements totaling $125,000. The notes, which have identical terms, require quarterly interest payments with the principal due at maturity eighteen months from issuance. In connection with the note agreements, the Company issued a total of 125,000 warrants exercisable at $1.00 per share (Note 5). The warrants were fully vested at issuance and expire from January 29, 2024 to November 15, 2024. At issuance, the warrants, valued at $163,091, were recorded as derivative liabilities pursuant to the Company’s contract ordering policy and resulted in additional debt discounts totaling $125,000. Included in the note agreements is a note with the Company’s largest shareholder, as further detailed in Note 7. The following table presents a summary of the Company’s notes payable at December 31, 2022: Balances - At Issuance Balances - 12/31/2022 Origination Maturity Interest Rate Principal Discount Principal Discount 5/29/2020 3/31/2050 4 % $ 20,400 $ - $ 20,400 $ - 1/11/2022 1/11/2023 10 % 1,350,000 934,128 1,485,000 38,922 7/29/2022 1/29/2024 10 % 50,000 29,664 50,000 21,424 8/11/2022 2/11/2024 10 % 150,000 88,247 150,000 66,185 8/15/2022 2/15/2024 10 % 50,000 29,513 50,000 22,133 8/31/2022 2/28/2024 10 % 80,000 45,827 80,000 35,643 9/1/2022 3/1/2024 10 % 50,000 29,922 50,000 23,274 9/7/2022 3/7/2024 10 % 50,000 29,922 50,000 23,274 9/12/2022 3/12/2024 10 % 50,000 30,316 50,000 24,422 9/29/2022 3/29/2024 10 % 100,000 59,839 100,000 49,866 11/7/2022 11/7/2023 7 % 200,000 220,000 235,400 192,499 11/9/2022 5/9/2024 10 % 25,000 25,000 25,000 22,917 11/15/2022 5/15/2024 10 % 100,000 100,000 100,000 91,667 12/21/2022 12/21/2023 7 % 200,000 220,000 235,400 210,833 $ 2,475,400 $ 1,842,378 $ 2,681,200 $ 823,059 Line of Credit On October 3, 2014, the Company entered into a $30,000 line of credit agreement with a former member of Loyal. The line of credit has no maturity with interest at 8.00%. As of December 31, 2022 and 2021, the outstanding principal and accrued interest totaled $42,130 and $39,730, respectively. Future Maturities The table below summarizes future maturities of the Company’s debt as of December 31, 2022: December 31, Amount 2023 $ 1,985,800 2024 705,000 2025 - 2026 - 2027 - Thereafter 20,400 2,711,200 Less - Discounts (823,059 ) $ 1,888,141

EQUITY

EQUITY	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
EQUITY
EQUITY	NOTE 5 - EQUITY Common Stock During January 2023, the Company issued 4,245 shares of common stock valued at $4,500 for financing costs. During January 2023, the Company paid $7,589 in accrued interest due to four noteholders by issuing 5,655 shares of common stock. During March 2023, the Company issued 17,045 shares of common stock valued at $15,000 for services. During April 2023, the Company entered into a consulting agreement. Pursuant to the consulting agreement, the Company issued 500,000 shares of common stock valued at $106,250. 125,000 shares vested immediately, with the remaining 375,000 shares vested over 24 months. During April 2023, the Company paid $6,995 in accrued interest due to four noteholders by issuing 7,661 shares of common stock. Included in these shares were 1,350 shares issued to the wife of the Company’s CEO and 2,815 shares issued to the Company’s CEO. In connection with a repayment plan created for the November 7, 2022 and December 21, 2022 notes payable (Note 4), the Company issued 1,200,000 shares of returnable common stock as security. On June 30, 2023, the notes were paid in full and 1,360,000 returnable shares were returned to the Company and retired. During April 2023, the Company issued 92,010 shares of common stock valued at $57,507 in connection with the purchase of software. During June 2023, the Company issued 362,319 shares of common stock valued at $250,000 in connection with a settlement agreement wherein the Company acquired development rights. Warrants During the period ended June 30, 2023, the Company calculated the fair value of the warrants granted based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock on the date of issuance; risk-free interest rates ranging from 3.66% to 5.00%; volatility ranging from 237% to 346% based on the historical volatility of the Company’s common stock; exercise prices of $0.85; and terms of 24 to 60 months. On January 11, 2023, the Company issued 3,127,858 warrants valued at $3,309,000 as part of a note agreement amendment (Note 4). From January 24, 2023 to June 30, 2023, the Company issued warrants to purchase 5,229,900 shares of common stock valued at $4,575,776 as part of note agreements (Note 4). Included in these warrants is a warrant to purchase 200,000 shares of common stock which was issued to the Company’s CEO. During April 2023, the Company issued 58,496 warrants to purchase shares of common stock exercisable at $0.85 per share for two years. The warrants, which were immediately vested, were valued at $47,858. The table below summarizes the Company’s warrants for the period ended June 30, 2023: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Warrants as of December 31, 2022 3,780,000 $ 0.48 0.87 Issued 8,416,254 $ 0.85 3.12 Exercised - $ - - Warrants as of June 30, 2023 12,196,254 $ 0.73 2.02 Options During the period ended June 30, 2023, the Company calculated the fair value of the options granted based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock on the date of issuance; risk-free interest rates ranging from 3.39% to 4.27%; volatility ranging from 277% to 280% based on the historical volatility of the Company’s common stock; exercise prices ranging from $0.54 to $0.90; and terms of 5 years. The fair value of options granted is expensed as vesting occurs over the applicable service periods. From March 1, 2023 to June 14, 2023, the Company issued 1,000,000 options to purchase shares of common stock exercisable at prices ranging from $0.54 to $0.99 per share. The options, which vest over 36 months, were valued at $783,122. The following table summarizes the Company’s options for the period ended June 30, 2023: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2022 5,284,068 $ 0.80 4.17 Issued 1,000,000 $ 0.82 5.00 Exercised - $ - - Options as of June 30, 2023 6,284,068 $ 0.81 3.85 At June 30, 2023, options to purchase 3,057,059 shares of common stock were vested and options to purchase 3,227,009 shares of common stock remained unvested. The Company expects to incur expenses for the unvested options totaling $2,218,587 as they vest.	NOTE 5 - EQUITY The total number of common stock authorized that may be issued by the Company is four hundred million (400,000,000) shares of common stock with a par value of one hundredth of one cent ($0.0001) per share. The total number of preferred stock authorized that may be issued by the Company is fifty million (50,000,000) shares of preferred stock with a par value of one hundredth of one cent ($0.0001) per share. At December 31, 2021, common stock authorized consisted of three hundred seventy-two million five hundred thousand (372,500,000) Class A shares with 1:1 voting rights and twenty-seven million five hundred thousand (27,500,000) Class B shares with 20:1 voting rights, and fifty million (50,000,000) shares of preferred stock with a par value of one hundredth of a cent ($0.0001) per share. On April 5, 2022, the Company amended its Articles of Incorporation such that Class A or Class B common shares were eliminated and replaced by a single class of common stock with 1:1 voting rights. At December 31, 2022, common stock authorized consisted of four hundred million (400,000,000) common shares with 1:1 voting rights and fifty million (50,000,000) shares of preferred stock with a par value of one hundredth of a cent ($0.0001) per share. To the fullest extent permitted by the laws of the state of Nevada (currently set forth in NRS 78.195), as the same now exists or may hereafter be amended or supplemented, the board of directors may fix and determine the designations, rights, preferences or other variations of each class or series within each class of capital stock of the corporation. During January 2022, the Company received proceeds totaling $150,000 for 600,000 Class A shares issued in December 2021. During May 2022, the Company issued 500,000 shares of common stock valued at $500,000 for services. During November 2022, the Company issued 9,500 shares of common stock valued at $15,199 for financing costs and 80,000 shares of common stock for returnable commitment shares in connection with a note payable (Note 4). During December 2022, the Company issued 14,206 shares of common stock valued at $15,057 for financing costs and 80,000 shares of common stock for returnable commitment shares in connection with a note payable (Note 4). Warrants During the year ended December 31, 2022, the Company calculated the fair value of the warrants granted based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock on the date of issuance; risk-free interest rates ranging from 0.70% to 4.72%, volatility ranging from 326% to 428% based on the historical volatility of the Company’s common stock, exercise prices ranging from $0.25 to $1.59, and terms of 18 to 36 months. During January 2022, the Company issued 2,700,000 warrants valued at approximately $1,958,000 as part of a note agreement (Note 4). From July 29, 2022 to November 15, 2022, the Company issued warrants to purchase 705,000 shares of common stock valued at approximately $1,005,000 as part of note agreements (Note 4). Included in these warrants is a warrant to purchase 25,000 shares of common stock which was issued to the Company’s largest shareholder and a warrant to purchase 50,000 shares of common stock which was issued to the wife of the Company’s CEO, as further detailed in Note 7. From November 7, 2022 to December 21, 2022, the Company issued warrants to purchase 300,000 shares of common stock valued at approximately $344,000 as part of note agreements (Note 4). During October 2022, the Company entered into an Asset Purchase Agreement whereby the Company acquired the rights to solar projects from a third party. As consideration, the Company agreed to pay the third party 25% of the developer fees received for each of the projects that are developed and issued the third party 75,000 warrants. The warrants, valued at $119,383, vested immediately and are exercisable for three years at an exercise price of $1.59 per share. The table below summarizes the Company’s warrants for the year ended December 31, 2022: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Warrants as of December 31, 2021 - $ - - Issued 3,780,000 $ 0.48 1.63 Exercised - $ - - Warrants as of December 31, 2022 3,780,000 $ 0.48 0.87 Correlate Options The following table presents Correlate’s options as of December 31, 2021: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2020 71,625 $ 0.41 6.08 Issued - $ - - Exchanged (71,625 ) $ (0.41 ) 5.08 Exercised - $ - - Options as of December 31, 2021 - $ - - The Correlate Exchange Agreement (Note 1) constituted a change of control transaction under Correlate’s 2015 Equity Incentive Plan. As a result, 59,068 TCCR options were issued by the Company in exchange for the 71,625 outstanding Correlate options as of December 28, 2021, under the terms of the Correlate 2015 Equity Incentive Plan. Options During the year ended December 31, 2021, the Company calculated the fair value of the options granted based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock on the date of issuance; a risk-free interest rate of 1.27%; volatility of 280% based on the historical volatility of the Company’s common stock; various exercise prices; and terms of 5 to 10 years. The fair value of options granted is expensed as vesting occurs over the applicable service periods. During the year ended December 31, 2022, the Company calculated the fair value of the options granted based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock on the date of issuance; risk-free interest rates from 1.65% to 4.24%; volatility ranging from 282% to 330% based on the historical volatility of the Company’s common stock; various exercise prices; and terms of 5 to 10 years. The fair value of options granted is expensed as vesting occurs over the applicable service periods. During December 2021, the Company issued 2,000,000 options valued at approximately $938,000 as part of executive employment agreements (Note 3). During December 2021, the Company issued 1,000,000 options valued at approximately $469,000 as part of a non-executive employment agreement. During January 2022, the Company issued 1,000,000 options valued at approximately $868,000 as part of executive employment agreements (Note 3). From February to October 2022, the Company issued 395,000 options valued at approximately $473,000 as part of five non-executive employment agreements. The options vest monthly over 36 months from issuance. During February 2022, the Company issued 50,000 options valued at approximately $46,000 as part of a consulting agreement. The options vest monthly over 36 months from issuance. The agreement was terminated in September 2022 and the options were forfeited in December 2022. From May to September 2022, the Company issued 30,000 options valued at approximately $38,000 as part of three consulting agreements. The options vest monthly over 36 months from issuance. During August 2022, the Company issued 750,000 options valued at approximately $1,123,000 as part of compensation to three directors (Note 7). The options vested immediately upon issuance. The following table summarizes the Company’s options for the year ended December 31, 2022: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2021 3,059,068 $ 0.52 5.08 Issued 2,225,000 $ 1.20 4.97 Forfeited - $ - - Exercised - $ - - Options as of December 31, 2022 5,284,068 $ 0.80 4.17 The following table summarizes the Company’s options for the year ended December 31, 2021: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2020 - $ - - Issued 3,059,068 $ 0.52 5.09 Forfeited - $ - - Exercised - $ - - Options as of December 31, 2021 3,059,068 $ 0.52 5.08 At December 31, 2022, options to purchase 2,242,746 shares of common stock were vested and options to purchase 3,041,322 shares of common stock remained unvested. The Company expects to incur expenses for the unvested options totaling $1,971,982 as they vest.

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2022
CONCENTRATIONS
CONCENTRATIONS	NOTE 6 - CONCENTRATIONS As of December 31, 2022 and 2021, and for the years then ended, the Company had the following revenue and accounts receivable concentrations: Revenues Accounts Receivable Customer 2022 2021 12/31/2022 12/31/2021 Customer A 44% * * * Customer B 39% * * * Customer C 12% 50% * * Customer D * 25% * 61% Customer E * 18% * * Customer F * * * 39% * = Less than 10%

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS Shareholder Advances and Payables At June 30, 2023 and December 31, 2022, the Company had advances payable of $22,154, respectively, due to the Company’s President and CEO, Mr. Todd Michaels. Mr. Michaels is also a member of the Company’s Board of Directors and holds approximately 10% of the Company’s common stock. At June 30, 2023 and December 31, 2022, the Company had advances payable of $11,865, respectively, due to an individual who holds less than 5% of the Company’s common stock. At June 30, 2023 and December 31, 2022, the Company had advances payable of $62,500 due to an individual who is the Company’s largest shareholder. At June 30, 2023 and December 31, 2022, the Company had accounts payable of $258,000 and $256,000, respectively, due to Elysian Fields Disposal, LLC, an entity owned by the Company’s largest shareholder. The Company incurred $3,000 of operating expenses with the entity during the period ended June 30, 2023. At June 30, 2023 and December 31, 2022, the Company had accounts payable of $78,346 and $73,000, respectively, due to Loutex Production Company, an entity owned by the Company’s largest shareholder. The Company incurred $4,900 of operating expenses with the entity during the period ended June 30, 2023. At June 30, 2023, the Company had accounts payable of $10,000 due to P&C Ventures, Inc. The Company incurred $20,000 of operating expenses with P&C Ventures Inc. during the period ended June 30, 2023. Mr. Cory Hunt, who was named a director of the Company on December 28, 2021, is an officer of P&C Ventures, Inc. Michaels Consulting At June 30, 2023 and December 31, 2022, the Company had accounts payable of $344,000, respectively, due to Michaels Consulting, an entity owned by the wife of Mr. Michaels. Notes Payable During January 2023, the Company amended the January 2022 note agreement with P&C Ventures, Inc. and issued warrants related to the amendment, as disclosed in Note 4. Convertible Notes Payable During January 2023, the Company entered into a convertible note agreement with Mr. Michaels totaling $100,000 and issued 200,000 warrants, valued at approximately $209,000, related to the note, as disclosed in Note 4. Accrued Bonus At June 30, 2023, the Company accrued bonus compensation for its CEO and CFO of approximately $150,000 and $115,000, respectively. The accrued bonus compensation was unchanged from December 31, 2022.	NOTE 7 - RELATED PARTY TRANSACTIONS SAFE Investments Holder A (Note 4) is Mr. Robert Powell, who held 1% of the common stock in Correlate until the Correlate Exchange Agreement. Mr. Powell was named a director of the Company on December 28, 2021. At December 31, 2021, Mr. Powell held less than 5% of the Company’s Class A Common Stock. Shareholder Advances and Payables At December 31, 2022 and 2021, the Company had advances payable of $22,154, respectively, due to the Company’s President and CEO, Mr. Todd Michaels, who held 54% of Correlate’s common stock until the Correlate Exchange Agreement (Note 1). At December 31, 2021, Mr. Michaels held 10% of the Company’s Class A Common Stock. At December 31, 2022, Mr. Michaels held 10% of the Company’s common stock. Mr. Michaels is also a member of the Company’s Board of Directors. At December 31, 2022 and 2021, the Company had advances payable of $11,865, respectively, due to an individual who held 17% of Correlate’s common stock until the Correlate Exchange Agreement (Note 5). At December 31, 2022 and 2021, this individual held less than 5% of the Company’s Class A Common Stock. At December 31, 2022 and 2021, the Company had advances payable of $62,500 due to an individual who is the Company’s largest shareholder. As of December 31, 2021, this individual held 18% of the Company’s Class A Common Stock. At. December 31, 2022, this individual held 31% of the Company’s common stock. At December 31, 2022 and 2021, the Company had accounts payable of $256,000 and $251,000, respectively, due to Elysian Fields Disposal, LLC, an entity owned by the Company’s largest shareholder. The Company incurred $5,000 of operating expenses with the entity during 2022. At December 31, 2022 and 2021, the Company had accounts payable of $73,000 and $50,000, respectively, due to Loutex Production Company, an entity owned by the Company’s largest shareholder. The Company incurred $23,000 of operating expenses with the entity during 2022. Michaels Consulting During the year ended December 31, 2021, the Company incurred consulting expenses totaling $60,000 from Michaels Consulting, an entity owned by the wife of Mr. Michaels. During the year ended December 31, 2022, $20,000 of accounts payable due to Michaels Consulting were paid. As of December 31, 2022 and 2021, the Company had accounts payable due to Michaels Consulting totaling $344,000 and $364,000, respectively. Notes Payable Mr. Cory Hunt, who was named a director of the Company on December 28, 2021, is an owner and officer of P&C Ventures, Inc. During January 2022, the Company entered into a note agreement with P&C Ventures, Inc. totaling $1,485,000 and issued 2,700,000 warrants related to the note, as disclosed in Note 4. During September 2022, the Company entered into a note agreement with the wife of Mr. Michaels totaling $50,000 and issued 50,000 warrants, valued at approximately $75,000, related to the note, as disclosed in Note 4. During November 2022, the Company entered into a note agreement with Company’s largest shareholder totaling $25,000 and issued 25,000 warrants, valued at approximately $39,000, related to the note, as disclosed in Note 4. Director Options During August 2022, three of the Company’s directors, Robert Powell, Cory Hunt, and Matthew Flemming, each received 250,000 options valued at approximately $374,000 (Note 5). The options vested immediately upon issuance. Accrued Bonus At December 31, 2022, the Company accrued bonus compensation for its CEO and CFO of approximately $150,000 and $115,000, respectively.

FEDERAL INCOME TAX

FEDERAL INCOME TAX	12 Months Ended
	Dec. 31, 2022
FEDERAL INCOME TAX
FEDERAL INCOME TAX	NOTE 8 - FEDERAL INCOME TAX The Company accounts for income taxes under ASC 740-10, which provides for an asset and liability approach of accounting for income taxes. Under this approach, deferred tax assets and liabilities are recognized based on anticipated future tax consequences, using currently enacted tax laws, attributed to temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts are calculated for income tax purposes. The provision (benefit) for income taxes for the years ended December 31, 2022, and 2021, assumes a statutory 21%, effective tax rate for federal income taxes. 2022 2021 Federal tax statutory rate 21 % 21 % Temporary differences 5 % 0 % Permanent differences -6 % 1 % Valuation Allowance -20 % -22 % 0 % 0 % The Company had deferred income tax assets as of December 31, 2022 and 2021, as follows: 2022 2021 Deferred tax assets Net operating loss carryforwards $ 1,589,000 $ 232,000 Temporary differences 217,000 - Permanent differences - 7,000 Valuation allowance (1,806,000 ) (239,000 ) Net deferred tax assets $ - $ - The Company provides for a valuation allowance when it is more likely than not that it will not realize a portion of the deferred tax assets. The Company has established a valuation allowance against the net deferred tax asset due to the uncertainty that enough taxable income will be generated in those taxing jurisdictions to utilize the assets. Therefore, the Company has not reflected any benefit of such deferred tax assets in the accompanying financial statements. The Company’s net deferred tax asset and valuation allowance increased by $1,567,000 and $20,000 in the fiscal years ended December 31, 2022, and 2021, respectively. At December 31, 2022, the Company had approximately $5,538,567 in federal net operating loss carryforwards. $5,241,135 of these carry forwards are allowed to be carried forward indefinitely and are to be limited to 80% of the taxable income. The remaining amount can be carried forward for 20 years with no income limitation. Pursuant to Internal Revenue Code Section 382, the future utilization of the Company’s net operating loss carryforwards to offset future taxable income may be subject to an annual limitation as a result of ownership changes that may have occurred previously or that could occur in the future. As of December 31, 2022, the Company had no uncertain tax positions, or interest and penalties, that qualify for either recognition or disclosure in the financial statements. The Company is subject to U.S. federal, state, and local income tax examinations by tax authorities for years 2018 through 2021. The tax return for the fiscal year ended December 31, 2022, has not yet been filed.

BUSINESS COMBINATION

BUSINESS COMBINATION	12 Months Ended
	Dec. 31, 2022
BUSINESS COMBINATION
BUSINESS COMBINATION	NOTE 9 - BUSINESS COMBINATIONS Correlate Exchange Agreement On December 28, 2021, Correlate Inc. became a wholly owned subsidiary of the Company. As detailed in Note 1, Correlate was determined to be the accounting acquirer. Additionally, management determined that TCCR did not meet the definition of a business as described in ASC 805, as the only asset of TCCR was cash. The assets and liabilities of TCCR were transferred to the Company on December 28, 2021, as follows: Cash $ 213,904 Accounts payable (341,977 ) Accrued expenses (13,965 ) Shareholder advances (62,500 ) Loyal Exchange Agreement On December 28, 2021, Loyal became a wholly owned subsidiary of the Company. The acquisition date fair value of the consideration transferred for Loyal was approximately $1,099,776, which consisted of 2,339,920 common shares. The fair value of the common stock issued by the Company was determined using the closing stock price of the Company’s common shares on December 28, 2021. The following table summarizes the fair values of assets acquired and liabilities assumed as of the date of acquisition: Fair Value Cash $ 3,555 Accounts receivable 15,932 Intangible assets - trademark/trade name 139,700 Intangible assets - customer relationships 233,800 Intangible assets - developed technology 27,750 Goodwill 762,851 Accounts payable (5,333 ) Accrued expenses (28,079 ) Line of credit (30,000 ) Notes payable (20,400 ) Net assets acquired $ 1,099,776 The excess of purchase consideration over the fair value of assets acquired and liabilities assumed was recorded as goodwill. The resulting goodwill is primarily attributed to the expanded market opportunities, including integrating the Loyal service offerings with existing Company service offerings. The goodwill has no basis for U.S. income tax purposes. The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition: Amortization Schedule Fair Value Useful Life 2022 2023 2024 2025 2026 Total Trademark/trade name $ 139,700 Indefinite $ - $ - $ - $ - $ - $ - Customer relationships 233,800 5 years 46,760 46,760 46,760 46,760 46,760 233,800 Developed technology 27,750 2 years 13,880 13,870 - - - 27,750 $ 401,250 $ 60,640 $ 60,630 $ 46,760 $ 46,760 $ 46,760 $ 261,550 The following pro forma financial information summarizes the combined results of operations for the Company and Loyal, as though the companies were combined as of January 1, 2021. The unaudited pro forma financial information was as follows: 2021 Total revenues $ 316,389 Net loss $ (131,540 ) The pro forma financial information for all periods presented above has been calculated after adjusting the results of Loyal to reflect the business combination accounting effects resulting from this acquisition, including the amortization expense from acquired intangible assets as though the acquisition occurred as of January 1, 2021. The pro forma financial information is for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at January 1, 2021.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 7 - SUBSEQUENT EVENTS During July 2023, the Company issued 28,894 shares of common stock for payment of accrued interest on notes payable at June 30, 2023. During July 2023, the Company issued 58,240 warrants to purchase shares of common stock exercisable at $0.70 per share for two years. During July 2023, the Company and P&C Ventures, Inc. agreed to amend the January 2022 note payable to extend the maturity from October 11, 2023 to December 11, 2023. In connection with the amendment, the Company extended the expiration date of 2,700,000 warrants previously issued to P&C Ventures, Inc. from July 11, 2023 to December 11, 2023. During July 2023, the Company issued to the Company’s CFO 250,000 options to purchase shares of common stock exercisable at $0.77 per share for five years. During July 2023, the Company entered into two 14% convertible note payable agreements with proceeds totaling $125,000. The convertible notes require quarterly interest payments with the principal due at maturity eighteen months from issuance and is convertible at $3.20 per share of common stock. In connection with the note agreements, the Company issued a total of 250,000 warrants exercisable at $0.85 per share for two years. During August 2023, the Company entered into a 14% convertible note payable agreement with proceeds totaling $500,000. The convertible note requires quarterly interest payments with the principal due at maturity eighteen months from issuance and is convertible at $3.20 per share of common stock. In connection with the note agreement, the Company issued a total of 500,000 warrants exercisable at $0.85 per share for two years.	NOTE 10 - SUBSEQUENT EVENTS On January 11, 2023, the Company and P&C Ventures, Inc. agreed to amend the January 11, 2022 note payable (Note 4). As part of the agreement, $78,929 in accrued and unpaid interest was added to the principal balance, bringing the total principal balance of the note payable to $1,563,929. Additionally, the interest rate and maturity date were amended to 14% and October 11, 2023, respectively. In connection with the amendment, the Company issued P&C Ventures, Inc. 3,127,858 warrants to purchase shares of common stock exercisable at $0.85 per share. The warrants, which were immediately vested, were valued at $3,309,045 and recorded as a derivative liability. During January 2023, the Company paid $7,589 in accrued interest due to four noteholders by issuing 5,655 shares of common stock. During January 2023, the Company issued 4,245 shares of common stock valued at $4,500 for services. From January 24, 2023 to March 27, 2023, the Company entered into seven 14% convertible note payable agreements with proceeds totaling $1,724,975. The convertible notes, which have identical terms, require quarterly interest payments with the principal due at maturity eighteen months from issuances and are convertible at $3.20 per share of common stock. In connection with the convertible notes, the Company issued a total of 3,449,950 warrants to purchase shares of common stock exercisable at $0.85 per share. The warrants, which were immediately vested, were valued at $3,422,942 and recorded as a derivative liability. Included in the seven convertible notes payable is a $100,000 convertible note with the Company’s CEO. In connection with the convertible note, the Company issued 200,000 warrants to purchase shares of common stock valued at $209,180. During March 2023, the Company issued 500,000 options to purchase shares of common stock exercisable at $0.99 per share. The options, which vest over 36 months, were valued at $448,950. During March 2023, the Company agreed to issue 17,045 shares of common stock valued at $15,000 for services.

NATURE OF THE ORGANIZATION AN_2

NATURE OF THE ORGANIZATION AND BUSINESS (Policies)	12 Months Ended
	Dec. 31, 2022
NATURE OF THE ORGANIZATION AND BUSINESS
Going Concern	The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred losses since inception and has not generated positive cash flows from operations. These matters, among others, raise substantial doubt about the Company's ability to continue as a going concern. The Company’s ability to continue in existence is dependent on its ability to develop additional sources of capital, and/or achieve profitable operations and positive cash flows. Management’s plans with respect to operations include aggressive marketing, acquisitions, and raising additional capital through sales of equity or debt securities as may be necessary to pursue its business plans and sustain operations until such time as the Company can achieve profitability. Management believes that aggressive marketing combined with acquisitions and additional financing as necessary will result in improved operations and cash flow in 2023 and beyond. However, there can be no assurance that management will be successful in obtaining additional funding or in attaining profitable operations. The accompanying consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principles of Consolidation	The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation.	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation.
Use of Estimates	The preparation of financial statements in conformity with 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 condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.	The preparation of consolidated 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 and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. There were no cash equivalents as of June 30, 2023 and December 31, 2022. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors’ interest and non-interest-bearing accounts. At June 30, 2023, approximately $720,000 of the Company’s cash balances were in excess of FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks.	The Company considers all highly liquid debt instruments and other short-term investments with maturity of three months or less, when purchased, to be cash equivalents. There were no cash equivalents as of December 31, 2022 and 2021. The Company maintains its cash balances at financial institutions that are insured by the Federal Deposit Insurance Corporation (“FDIC”). The FDIC provides coverage of up to $250,000 per depositor, per financial institution, for the aggregate total of depositors' interest and non-interest-bearing accounts. At December 31, 2022, none of the Company's cash balances were in excess of FDIC limits. The Company has not experienced any losses on these accounts and management does not believe that the Company is exposed to any significant risks.
Accounts Receivable	Accounts receivable consists of invoiced and unpaid sales. The Company records an allowance for doubtful accounts to allow for any amounts that may not be recoverable, which is based on an analysis of the Company’s prior collection experience, customer credit worthiness, and current economic trends. Accounts are considered delinquent when payments have not been received within the agreed upon terms and are written off when management determines that collection is not probable. As of June 30, 2023 and December 31, 2022, the Company’s allowance for doubtful accounts was $90,189, respectively.	Accounts receivable consists of invoiced and unpaid sales. The Company records an allowance for doubtful accounts to allow for any amounts that may not be recoverable, which is based on an analysis of the Company’s prior collection experience, customer credit worthiness, and current economic trends. Accounts are considered delinquent when payments have not been received within the agreed upon terms and are written off when management determines that collection is not probable. During the years ended December 31, 2022 and 2021, the Company recorded bad debt expenses totaling $38,352 and $7,651, respectively. As of December 31, 2022 and 2021, the Company’s allowance for doubtful accounts was $90,189, respectively.
Intangible Assets	Intangible assets are amortized over their estimated useful lives. Each period, the Company evaluates the estimated remaining useful life of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Management tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets.
Impairment Assessment	The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset’s carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value. The Company evaluates and tests the recoverability of its goodwill for impairment at least annually during its fourth quarter of each fiscal year or more often if and when circumstances indicate that goodwill may not be recoverable.	The Company evaluates intangible assets and other long-lived assets for possible impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. This includes but is not limited to significant adverse changes in business climate, market conditions or other events that indicate an asset's carrying amount may not be recoverable. Recoverability of these assets is measured by comparing the carrying amount of each asset to the future cash flows the asset is expected to generate. If the cash flows used in the test for recoverability are less than the carrying amount of these assets, the carrying amount of such assets is reduced to fair value. The Company evaluates and tests the recoverability of its goodwill for impairment at least annually during its fourth quarter of each fiscal year or more often if and when circumstances indicate that goodwill may not be recoverable.
Revenue Recognition	The Company accounts for revenue in accordance with FASB ASC 606, Revenue from Contracts with Customers. A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in ASC 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, the Company allocates the contract’s transaction price to each performance obligation based on the relative standalone selling price. Determining relative standalone selling price and identifying separate performance obligations requires judgment. Contract modifications may occur in the performance of the Company’s contracts. Contracts may be modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. The Company’s revenues are derived from contracts for engineering, procurement and construction services (“EPC”) and consulting. These contracts may have different terms based on the scope, performance obligations and complexity of the engagement, which may require us to make judgments and estimates in recognizing revenues. The Company’s performance obligations are satisfied as work progresses or at a point in time (for defined milestones). The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. The Company’s contracts for consulting services are typically less than a year in duration and require us to a) assist the client in achieving certain defined milestones for milestone fees or b) provide a series of distinct services each period over the contract term for a pre-determined fee for each period. When contractual billings represent an amount that corresponds directly with the value provided to the client, revenues are recognized as amounts become billable in accordance with contract terms. The Company’s contracts for EPC services are typically less than a year in duration and require us to a) provide engineering services, b) obtain materials, and c) install materials to agreed-upon specifications. The Company recognizes revenues for engineering services as the services are provided. Revenues for materials are recognized as materials are transferred to the client. Installation results in enhancements to customer-controlled assets and therefore installation revenues are recognized over time utilizing the input method wherein revenues are recognized on the basis of efforts or inputs to the satisfaction of the performance obligation.	The Company accounts for revenue in accordance with FASB ASC 606, “Revenue from Contracts with Customers.” A performance obligation is a promise in a contract to transfer a distinct good or service to the client and is the unit of accounting in Topic 606. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. For contracts with multiple performance obligations, the Company allocates the contract’s transaction price to each performance obligation based on the relative standalone selling price. Determining relative standalone selling price and identifying separate performance obligations require judgment. Contract modifications may occur in the performance of the Company’s contracts. Contracts may be modified to account for changes in the contract specifications, requirements or duration. If a contract modification results in the addition of performance obligations priced at a standalone selling price or if the post-modification services are distinct from the services provided prior to the modification, the modification is accounted for separately. If the modified services are not distinct, they are accounted for as part of the existing contract. The Company’s revenues are derived from contracts for engineering, procurement and construction services (“EPC”) and consulting. These contracts may have different terms based on the scope, performance obligations and complexity of the engagement, which may require us to make judgments and estimates in recognizing revenues. The Company’s performance obligations are satisfied as work progresses or at a point in time (for defined milestones). The selection of the method to measure progress towards completion requires judgment and is based on the contract and the nature of the services to be provided. The Company’s contracts for consulting services are typically less than a year in duration and require us to a) assist the client in achieving certain defined milestones for milestone fees or b) provide a series of distinct services each period over the contract term for a pre-determined fee for each period. When contractual billings represent an amount that corresponds directly with the value provided to the client, revenues are recognized as amounts become billable in accordance with contract terms. The Company’s contracts for EPC services are typically less than a year in duration and require us to a) provide engineering services, b) obtain materials, and c) install materials to agreed-upon specifications. The Company recognizes revenues for engineering services as the services are provided. Revenues for materials are recognized as materials are transferred to the client. Installation results in enhancements to customer-controlled assets and therefore installation revenues are recognized over time utilizing the input method wherein revenues are recognized on the basis of efforts or inputs to the satisfaction of the performance obligation.
Financial Instruments	The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “Financial Instruments”. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the accompanying condensed consolidated balance sheets approximates fair value.
Fair Value Measurement	ASC Topic 820, “Fair Value Measurement”, requires that certain financial instruments be recognized at their fair values at our condensed consolidated balance sheet dates. However, other financial instruments, such as debt obligations, are not required to be recognized at their fair values, but GAAP provides an option to elect fair value accounting for these instruments. GAAP requires the disclosure of the fair values of all financial instruments, regardless of whether they are recognized at their fair values or carrying amounts in our condensed consolidated balance sheets. For financial instruments recognized at fair value, GAAP requires the disclosure of their fair values by type of instrument, along with other information, including changes in the fair values of certain financial instruments recognized in income or other comprehensive income. For financial instruments not recognized at fair value, the disclosure of their fair values is provided below under “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s condensed consolidated balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities; Level 2 - Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The Company did not have any Level 1 or Level 2 assets and liabilities at June 30, 2023 or December 31, 2022. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the six months ended June 30, 2023: Balance - December 31, 2022 $ 722,328 Additions 8,280,670 Settlement (5,895,190 ) Change in fair value (3,107,808 ) Balance - June 30, 2023 $ - Under the Company’s contract ordering policy, the Company first considers common shares issued and outstanding as well as reserved but unissued equity awards, such as under an equity award program. All remaining equity linked instruments such as, but not limited to, options, warrants, and debt and equity with conversion features are evaluated based on the date of issuance. If the number of shares which may be issued under the Company’s agreements exceed the authorized number of shares or are unable to be determined, equity linked instruments from that date forward are considered to be derivative liabilities until such time as the number of shares which may be issued under the Company’s agreements no longer exceed the authorized number of shares and are able to be determined. On November 7, 2022 and December 21, 2022, the Company issued note payable agreements which contain default provisions that contain a conversion feature meeting the definition of a derivative liability which therefore require bifurcation. Further, pursuant to the Company’s contract ordering policy, the warrant and convertible note issuances subsequent to November 7, 2022, resulted in derivative liabilities. At December 31, 2022, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $1.06; risk-free interest rates ranging from 4.41% to 4.73%; expected volatility of the Company’s common stock ranging from 164% to 379%; exercise prices of $1.00; and terms from one to two years. During June 2023, the Company repaid the November 7, 2022 and December 21, 2022 note payable agreements which, pursuant to the Company’s contract ordering policy, resulted in the settlement of the derivative liability as of June 30, 2023.	ASC Topic 820, “Fair Value Measurement”, requires that certain financial instruments be recognized at their fair values at our balance sheet dates. However, other financial instruments, such as debt obligations, are not required to be recognized at their fair values, but Generally Accepted Accounting Principles in the United States (“GAAP”) provides an option to elect fair value accounting for these instruments. GAAP requires the disclosure of the fair values of all financial instruments, regardless of whether they are recognized at their fair values or carrying amounts in our consolidated balance sheets. For financial instruments recognized at fair value, GAAP requires the disclosure of their fair values by type of instrument, along with other information, including changes in the fair values of certain financial instruments recognized in income or other comprehensive income. For financial instruments not recognized at fair value, the disclosure of their fair values is provided below under “Financial Instruments.” Nonfinancial assets, such as property, plant and equipment, and nonfinancial liabilities are recognized at their carrying amounts in the Company’s consolidated balance sheets. GAAP does not permit nonfinancial assets and liabilities to be remeasured at their fair values. However, GAAP requires the remeasurement of such assets and liabilities to their fair values upon the occurrence of certain events, such as the impairment of property, plant and equipment. In addition, if such an event occurs, GAAP requires the disclosure of the fair value of the asset or liability along with other information, including the gain or loss recognized in income in the period the remeasurement occurred. Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical assets or liabilities; Level 2 - Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; or Level 3 - Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). The Company did not have any Level 1 or Level 2 assets and liabilities at December 31, 2022 or 2021. The Derivative liabilities are Level 3 fair value measurements. The following is a summary of activity of Level 3 liabilities during the year ended December 31, 2022: Balance - December 31, 2021 $ - Additions 862,860 Change in fair value (140,532 ) Balance - December 31, 2022 $ 722,328 On November 7, 2022 and December 21, 2022, the Company issued note payable agreements which contain default provisions that result in a conversion feature meeting the definition of a derivative liability which therefore require bifurcation. Further, pursuant to the Company’s contract ordering policy, the warrant issuances subsequent to November 7, 2022 resulted in derivative liabilities. At December 31, 2022, the Company estimated the fair value of the conversion feature derivatives embedded in the notes payable and warrants based on assumptions used in the Cox-Ross-Rubinstein binomial pricing model using the following inputs: the price of the Company’s common stock of $1.06; risk-free interest rates ranging from 4.41% to 4.73%; expected volatility of the Company’s common stock ranging from 164% to 379%; exercise prices of $1.00; and terms from one to two years.
Commitments and Contingencies	Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonably estimated.	Liabilities for loss contingencies arising from claims, assessments, litigation, fines, penalties and other sources are recorded when management assesses that it is probable that a liability has been incurred and the amount can be reasonable estimated.
Income Taxes	In accordance with FASB ASC Topic 740, “Income Taxes,” the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense.	In accordance with FASB ASC Topic 740, "Income Taxes," the Company provides for the recognition of deferred tax assets if realization of such assets is more likely than not. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities. In addition, the Company’s management performs an evaluation of all uncertain income tax positions taken or expected to be taken in the course of preparing the Company’s income tax returns to determine whether the income tax positions meet a “more likely than not” standard of being sustained under examination by the applicable taxing authorities. This evaluation is required to be performed for all open tax years, as defined by the various statutes of limitations, for federal and state purposes. If the Company has interest or penalties associated with insufficient taxes paid, such expenses are reported in income tax expense.
Basic and Diluted Loss Per Share	FASB ASC Topic 260, “Earnings Per Share”, requires a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share (“EPS”) computations. Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company had potential additional dilutive securities outstanding at June 30, 2023 and 2022, as follows. June 30, June 30, 2023 2022 Options 6,284,068 3,304,068 Warrants 12,196,254 2,700,000 Convertible notes payable 817,172 - 19,297,494 6,004,068	FASB ASC Topic 260, “Earnings Per Share”, requires a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share (EPS) computations. Basic earnings (loss) per share are computed by dividing income available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed similar to basic earnings per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company had potential additional dilutive securities outstanding at December 31, 2022 and 2021 as follows. December 31, December 31, 2022 2021 Options 5,284,068 3,059,068 Warrants 3,780,000 - Notes payable 440,000 - 9,504,068 3,059,068
Recently Issued Accounting Standards	During the period ended June 30, 2023, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s condensed consolidated financial statements.
Intangible Assets		Intangible assets are amortized over their estimated useful lives. Each period, the Company evaluates the estimated remaining useful life of its intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. Management tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. As described in Note 1, Loyal assets and operations were transferred to Correlate in November 2022 and Loyal was dissolved. Management determined the trademark/trade name intangible asset acquired in the Loyal Exchange Agreement (Note 9) was impaired and recorded an impairment expense of $139,700.
Financial Instruments		The Company’s financial instruments include cash and cash equivalents, receivables, payables, and debt and are accounted for under the provisions of ASC Topic 825, “Financial Instruments”. The carrying amount of these financial instruments, with the exception of discounted debt, as reflected in the accompanying consolidated balance sheets approximates fair value.
Recently Issued Accounting Standards		During the years ended December 31, 2022 and 2021, there were several new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, has been or will be adopted by the Company. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements.
Subsequent Events		The Company has evaluated all transactions through the date the consolidated financial statements were issued for subsequent event disclosure or adjustment consideration (see Note 10).

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Fair Value Measurement	Balance - December 31, 2022 $ 722,328 Additions 8,280,670 Settlement (5,895,190 ) Change in fair value (3,107,808 ) Balance - June 30, 2023 $ -
Schedule of potential additional dilutive securities outstanding	June 30, June 30, 2023 2022 Options 6,284,068 3,304,068 Warrants 12,196,254 2,700,000 Convertible notes payable 817,172 - 19,297,494 6,004,068	December 31, December 31, 2022 2021 Options 5,284,068 3,059,068 Warrants 3,780,000 - Notes payable 440,000 - 9,504,068 3,059,068
Fair Value Measurement		Balance - December 31, 2021 $ - Additions 862,860 Change in fair value (140,532 ) Balance - December 31, 2022 $ 722,328

DEBT (Tables)

DEBT (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
DEBT
Summary of the Company's convertible notes payable	Conversion Balances - At Issuance Balances - 6/30/2023 Origination Maturity Interest Rate Principal Discount Principal Discount 1/24/2023 7/24/2024 14 % $3.20/Share $ 100,000 $ 100,000 $ 100,000 $ 71,220 1/25/2023 7/25/2024 14 % $3.20/Share 74,975 74,975 74,975 53,650 1/30/2023 7/30/2024 14 % $3.20/Share 100,000 100,000 100,000 72,220 2/17/2023 8/17/2024 14 % $3.20/Share 1,000,000 1,000,000 1,000,000 749,998 3/7/2023 9/7/2024 14 % $3.20/Share 100,000 100,000 100,000 79,332 3/14/2023 9/10/2024 14 % $3.20/Share 250,000 250,000 250,000 201,333 3/27/2023 9/27/2024 14 % $3.20/Share 100,000 100,000 100,000 82,832 3/30/2023 9/30/2024 14 % $3.20/Share 79,975 79,975 79,975 66,645 4/6/2023 10/6/2024 14 % $3.20/Share 50,000 50,000 50,000 41,666 4/7/2023 10/7/2024 14 % $3.20/Share 400,000 400,000 400,000 333,334 5/5/2023 11/5/2024 14 % $3.20/Share 200,000 200,000 200,000 177,778 5/9/2023 11/9/2024 14 % $3.20/Share 50,000 50,000 50,000 45,722 5/12/2023 11/12/2024 14 % $3.20/Share 50,000 50,000 50,000 45,722 6/6/2023 12/6/2024 14 % $3.20/Share 10,000 10,000 10,000 9,444 6/30/2023 12/30/2024 14 % $3.20/Share 50,000 28,334 50,000 28,334 $ 2,614,950 $ 2,059,230
Summary of the Company's notes payable	Balances - At Issuance Balances - 6/30/2023 Origination Maturity Interest Principal Discount Principal Discount 5/29/2020 3/31/2050 4 % $ 20,400 $ - $ 20,400 $ - 7/29/2022 1/29/2024 10 % 50,000 29,664 50,000 11,536 8/11/2022 2/11/2024 10 % 150,000 88,247 150,000 36,767 8/15/2022 2/15/2024 10 % 50,000 29,513 50,000 12,293 8/31/2022 2/28/2024 10 % 80,000 45,827 80,000 20,367 9/1/2022 3/1/2024 10 % 50,000 29,922 50,000 13,302 9/7/2022 3/7/2024 10 % 50,000 29,922 50,000 13,302 9/12/2022 3/12/2024 10 % 50,000 30,316 50,000 14,318 9/29/2022 3/29/2024 10 % 100,000 59,839 100,000 29,920 11/7/2022 11/7/2023 7 % 200,000 220,000 - - 11/9/2022 5/9/2024 10 % 25,000 25,000 25,000 14,583 11/15/2022 5/15/2024 10 % 100,000 100,000 100,000 58,331 12/21/2022 12/21/2023 7 % 200,000 220,000 - - 1/11/2023 10/11/2023 14 % 1,563,929 1,563,929 1,563,929 608,194 $ 2,289,329 $ 832,913 Balances - At Issuance Balances - 12/31/2022 Origination Maturity Interest Principal Discount Principal Discount 5/29/2020 3/31/2050 4 % $ 20,400 $ - $ 20,400 $ - 1/11/2022 1/11/2023 10 % 1,350,000 934,128 1,485,000 38,922 7/29/2022 1/29/2024 10 % 50,000 29,664 50,000 21,424 8/11/2022 2/11/2024 10 % 150,000 88,247 150,000 66,185 8/15/2022 2/15/2024 10 % 50,000 29,513 50,000 22,133 8/31/2022 2/28/2024 10 % 80,000 45,827 80,000 35,643 9/1/2022 3/1/2024 10 % 50,000 29,922 50,000 23,274 9/7/2022 3/7/2024 10 % 50,000 29,922 50,000 23,274 9/12/2022 3/12/2024 10 % 50,000 30,316 50,000 24,422 9/29/2022 3/29/2024 10 % 100,000 59,839 100,000 49,866 11/7/2022 11/7/2023 7 % 200,000 220,000 235,400 192,499 11/9/2022 5/9/2024 10 % 25,000 25,000 25,000 22,917 11/15/2022 5/15/2024 10 % 100,000 100,000 100,000 91,667 12/21/2022 12/21/2023 7 % 200,000 220,000 235,400 210,833 $ 2,681,200 $ 823,059
Summary of future maturities of company debt	December 31, Amount 2023 $ 1,593,929 2024 3,319,950 2025 - 2026 - 2027 - Thereafter 20,400 4,934,279 Less - Discounts (2,892,143 ) $ 2,042,136	December 31, Amount 2023 $ 1,985,800 2024 705,000 2025 - 2026 - 2027 - Thereafter 20,400 2,711,200 Less - Discounts (823,059 ) $ 1,888,141
SAFE Investments		Holder Date Balance at 12/23/2021 Valuation Cap Conversion Rate Conversion Shares Holder A (Note 7) 1/15/2015 $ 50,000 $ 3,000,000 $ 0.4177 119,703 Holder A (Note 7) 5/20/2016 50,000 $ 3,000,000 $ 0.4177 119,703 Holder B 3/16/2018 75,000 $ 6,000,000 $ 0.8354 89,777 $ 175,000 329,183
summary of the Company's notes payable		Balances - At Issuance Balances - 12/31/2022 Origination Maturity Interest Rate Principal Discount Principal Discount 5/29/2020 3/31/2050 4 % $ 20,400 $ - $ 20,400 $ - 1/11/2022 1/11/2023 10 % 1,350,000 934,128 1,485,000 38,922 7/29/2022 1/29/2024 10 % 50,000 29,664 50,000 21,424 8/11/2022 2/11/2024 10 % 150,000 88,247 150,000 66,185 8/15/2022 2/15/2024 10 % 50,000 29,513 50,000 22,133 8/31/2022 2/28/2024 10 % 80,000 45,827 80,000 35,643 9/1/2022 3/1/2024 10 % 50,000 29,922 50,000 23,274 9/7/2022 3/7/2024 10 % 50,000 29,922 50,000 23,274 9/12/2022 3/12/2024 10 % 50,000 30,316 50,000 24,422 9/29/2022 3/29/2024 10 % 100,000 59,839 100,000 49,866 11/7/2022 11/7/2023 7 % 200,000 220,000 235,400 192,499 11/9/2022 5/9/2024 10 % 25,000 25,000 25,000 22,917 11/15/2022 5/15/2024 10 % 100,000 100,000 100,000 91,667 12/21/2022 12/21/2023 7 % 200,000 220,000 235,400 210,833 $ 2,475,400 $ 1,842,378 $ 2,681,200 $ 823,059

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
EQUITY
Schedule of company's warrants	Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Warrants as of December 31, 2022 3,780,000 $ 0.48 0.87 Issued 8,416,254 $ 0.85 3.12 Exercised - $ - - Warrants as of June 30, 2023 12,196,254 $ 0.73 2.02	Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Warrants as of December 31, 2021 - $ - - Issued 3,780,000 $ 0.48 1.63 Exercised - $ - - Warrants as of December 31, 2022 3,780,000 $ 0.48 0.87
Schedule of company's options	Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2022 5,284,068 $ 0.80 4.17 Issued 1,000,000 $ 0.82 5.00 Exercised - $ - - Options as of June 30, 2023 6,284,068 $ 0.81 3.85
Correlate's options		Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2020 71,625 $ 0.41 6.08 Issued - $ - - Exchanged (71,625 ) $ (0.41 ) 5.08 Exercised - $ - - Options as of December 31, 2021 - $ - -
Company's options		Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2021 3,059,068 $ 0.52 5.08 Issued 2,225,000 $ 1.20 4.97 Forfeited - $ - - Exercised - $ - - Options as of December 31, 2022 5,284,068 $ 0.80 4.17 Number of Shares Weighted Average Exercise Price Weighted Average Remaining Life (in years) Options as of December 31, 2020 - $ - - Issued 3,059,068 $ 0.52 5.09 Forfeited - $ - - Exercised - $ - - Options as of December 31, 2021 3,059,068 $ 0.52 5.08

CONCENTRATIONS (Tables)

CONCENTRATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
CONCENTRATIONS
Revenue and Accounts Receivable Concentrations	Revenues Accounts Receivable Customer 2022 2021 12/31/2022 12/31/2021 Customer A 44% * * * Customer B 39% * * * Customer C 12% 50% * * Customer D * 25% * 61% Customer E * 18% * * Customer F * * * 39% * = Less than 10%

FEDERAL INCOME TAX (Tables)

FEDERAL INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2022
FEDERAL INCOME TAX
Income Taxes	2022 2021 Federal tax statutory rate 21 % 21 % Temporary differences 5 % 0 % Permanent differences -6 % 1 % Valuation Allowance -20 % -22 % 0 % 0 %
Deferred Income Tax Assets	2022 2021 Deferred tax assets Net operating loss carryforwards $ 1,589,000 $ 232,000 Temporary differences 217,000 - Permanent differences - 7,000 Valuation allowance (1,806,000 ) (239,000 ) Net deferred tax assets $ - $ -

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	12 Months Ended
	Dec. 31, 2022
BUSINESS COMBINATION
Assets and Liabilities	Cash $ 213,904 Accounts payable (341,977 ) Accrued expenses (13,965 ) Shareholder advances (62,500 )
Fair Values of Assets Acquired and Liabilities Assumed	Fair Value Cash $ 3,555 Accounts receivable 15,932 Intangible assets - trademark/trade name 139,700 Intangible assets - customer relationships 233,800 Intangible assets - developed technology 27,750 Goodwill 762,851 Accounts payable (5,333 ) Accrued expenses (28,079 ) Line of credit (30,000 ) Notes payable (20,400 ) Net assets acquired $ 1,099,776
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Amortization Schedule Fair Value Useful Life 2022 2023 2024 2025 2026 Total Trademark/trade name $ 139,700 Indefinite $ - $ - $ - $ - $ - $ - Customer relationships 233,800 5 years 46,760 46,760 46,760 46,760 46,760 233,800 Developed technology 27,750 2 years 13,880 13,870 - - - 27,750 $ 401,250 $ 60,640 $ 60,630 $ 46,760 $ 46,760 $ 46,760 $ 261,550
The following pro forma financial information summarizes the combined results of operations for the Company and Loyal, as though the companies were combined as of January 1, 2020. The unaudited pro forma financial information was as follows:	2021 Total revenues $ 316,389 Net loss $ (131,540 )

NATURE OF THE ORGANIZATION AN_3

NATURE OF THE ORGANIZATION AND BUSINESS (Details Narrative)	Dec. 28, 2021 shares
Correlate Exchange Agreement [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	100%
Correlate Exchange Agreement [Member] | Common Class A [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	6,300,000
Loyal Exchange Agreement [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	100%
Loyal Exchange Agreement [Member] | Common Class A [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	2,200,000
Shares issued to third party	139,920

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Balance	$ 722,328	$ 0
Additions	8,280,670
Settlement	(5,895,190)
Change in fair value	(3,107,808)	(140,532)
Balance at end	$ 0	722,328
Additions		$ 862,860

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Options	6,284,068	3,304,068	5,284,068	3,059,068
Warrants	12,196,254	2,700,000	3,780,000
Convertible notes payable	$ 817,172	$ 0
Dilutive Securities	19,297,494	6,004,068	9,504,068	3,059,068
Notes payable			440,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2023	Jul. 31, 2023	Mar. 31, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FDIC coverage amount	$ 250,000	$ 250,000
FDIC cash balances limits	720,000	0
Allowance for doubtful accounts	$ 90,189	90,189	$ 90,189
Bad debt expenses		38,352	$ 7,651
Impairment expense		$ 139,700
Share price		$ 1.06		$ 0.85	$ 0.70	$ 0.99
Risk-free interest rate, minimum	3.39%	4.41%
Risk-free interest rate, maximum	4.27%	4.73%
Expected volatility rate, minimum	277%	164%
Expected volatility rate, maximum	280%	379%
Exercise prices		$ 1
Expected term		one to two years

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		1 Months Ended	12 Months Ended
	Jan. 18, 2022	Dec. 28, 2021	Dec. 31, 2022
Todd Michaels, President and CEO
Amount of salary		$ 250,000
Options exercisable, shares		1,000,000
Options exercisable, weighted average exercise price		$ 0.52
Options exercisable, weighted average term		10 years
Vested amount		$ 469,000
Description of options vesting			vest monthly over 36 months beginning one month from issuance
Jason Loyet, Director of Commercial Solar
Amount of salary		$ 150,000
Options exercisable, shares		1,000,000
Options exercisable, weighted average exercise price		$ 0.52
Options exercisable, weighted average term		10 years
Vested amount		$ 469,000
Description of options vesting			vest monthly over 36 months beginning one month from issuance
CFO [Member]
Amount of salary	$ 200,000
Options exercisable, shares	1,000,000
Options exercisable, weighted average exercise price	$ 0.96
Options exercisable, weighted average term	10 years
Vested amount	$ 868,000
Description of options vesting			vest monthly over 36 months from issuance

DEBT (Details)

DEBT (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Principal amount		$ 2,475,400
SAFE investments			$ 175,000	$ 175,000
Conversion Shares		329,183	329,183
Debt Discount		$ 1,842,378
Principal		2,681,200
Discount		$ 823,059
Holder A [Member]
SAFE investments			$ 50,000
Conversion Shares			119,703
Date			5/20/2016
Valuation Cap			$ 3,000,000
Conversion Rate			$ 0.4177
Holder A One [Member]
SAFE investments			$ 50,000
Conversion Shares			119,703
Date			1/15/2015
Valuation Cap			$ 3,000,000
Conversion Rate			$ 0.4177
Holder B [Member]
SAFE investments			$ 75,000
Conversion Shares			89,777
Date			3/16/2018
Valuation Cap			$ 6,000,000
Conversion Rate			$ 0.8354
Convertible Notes Payable One [Member]
Principal amount	$ 74,975
Debt Discount	74,975
Principal	74,975
Discount	$ 53,650
Origination date	Jan. 25, 2023
Maturity date	Jul. 25, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Two [Member]
Principal amount	$ 100,000
Debt Discount	100,000
Principal	100,000
Discount	$ 72,220
Origination date	Jan. 30, 2023
Maturity date	Jul. 30, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Three [Member]
Principal amount	$ 1,000,000
Debt Discount	1,000,000
Principal	1,000,000
Discount	$ 749,998
Origination date	Feb. 17, 2023
Maturity date	Aug. 17, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Four [Member]
Principal amount	$ 100,000
Debt Discount	100,000
Principal	100,000
Discount	$ 79,332
Origination date	Mar. 07, 2023
Maturity date	Sep. 07, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Five [Member]
Principal amount	$ 250,000
Debt Discount	250,000
Principal	250,000
Discount	$ 201,333
Origination date	Mar. 14, 2023
Maturity date	Sep. 10, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Six [Member]
Principal amount	$ 100,000
Debt Discount	100,000
Principal	100,000
Discount	$ 82,832
Origination date	Mar. 27, 2023
Maturity date	Sep. 27, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Seven [Member]
Principal amount	$ 79,975
Debt Discount	79,975
Principal	79,975
Discount	$ 66,645
Origination date	Mar. 30, 2023
Maturity date	Sep. 30, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable [Member]
Principal amount	$ 100,000
Debt Discount	100,000
Principal	100,000
Discount	$ 71,220
Origination date	Jan. 24, 2023
Maturity date	Jul. 24, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Total [Member]
Principal	$ 2,614,950
Discount	2,059,230
Convertible Notes Payable Eight [Member]
Principal amount	50,000
Debt Discount	50,000
Principal	50,000
Discount	$ 41,666
Origination date	Apr. 06, 2023
Maturity date	Oct. 06, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Nine [Member]
Principal amount	$ 400,000
Debt Discount	400,000
Principal	400,000
Discount	$ 333,334
Origination date	Apr. 07, 2023
Maturity date	Oct. 07, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Ten [Member]
Principal amount	$ 200,000
Debt Discount	200,000
Principal	200,000
Discount	$ 177,778
Origination date	May 05, 2023
Maturity date	Nov. 05, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Eleven [Member]
Principal amount	$ 50,000
Debt Discount	50,000
Principal	50,000
Discount	$ 45,722
Origination date	May 09, 2023
Maturity date	Nov. 09, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Twelve [Member]
Principal amount	$ 50,000
Debt Discount	50,000
Principal	50,000
Discount	$ 45,722
Origination date	May 12, 2023
Maturity date	Nov. 12, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Fourteen [Member]
Principal amount	$ 50,000
Debt Discount	28,334
Principal	50,000
Discount	$ 28,334
Origination date	Jun. 30, 2023
Maturity date	Dec. 30, 2024
Conversion Rate	$ 3.20
Interest Rate	14%
Convertible Notes Payable Thirteen [Member]
Principal amount	$ 10,000
Debt Discount	10,000
Principal	10,000
Discount	$ 9,444
Origination date	Jun. 06, 2023
Maturity date	Dec. 06, 2024
Conversion Rate	$ 3.20
Interest Rate	14%

DEBT (Details 1)

DEBT (Details 1) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Principal amount		$ 2,475,400
Debt Discount		1,842,378
Principal		2,681,200
Discount		823,059
Notes Payable [Member]
Principal amount	$ 20,400	20,400
Debt Discount	0	0
Principal	2,289,329	20,400
Discount	$ 0	$ 0
Origination date	May 29, 2020	May 29, 2020
Maturity date	Mar. 31, 2050	Mar. 31, 2050
Interest Rate	4%	4%
Note payable	$ 832,913
Notes Payable One [Member]
Principal amount	50,000	$ 1,350,000
Debt Discount	29,664	934,128
Principal	50,000	1,485,000
Discount	$ 11,536	$ 38,922
Origination date	Jul. 29, 2022	Jan. 11, 2022
Maturity date	Jan. 29, 2024	Jan. 11, 2023
Interest Rate	10%	10%
Notes Payable Two [Member]
Principal amount	$ 150,000	$ 50,000
Debt Discount	88,247	29,664
Principal	150,000	50,000
Discount	$ 36,767	$ 21,424
Origination date	Aug. 11, 2022	Jul. 29, 2022
Maturity date	Feb. 11, 2024	Jan. 29, 2024
Interest Rate	10%	10%
Notes Payable Three [Member]
Principal amount	$ 50,000	$ 150,000
Debt Discount	29,513	88,247
Principal	50,000	150,000
Discount	$ 12,293	$ 66,185
Origination date	Aug. 15, 2022	Aug. 11, 2022
Maturity date	Feb. 15, 2024	Feb. 11, 2024
Interest Rate	10%	10%
Notes Payable Four [Member]
Principal amount	$ 80,000	$ 50,000
Debt Discount	45,827	29,513
Principal	80,000	50,000
Discount	$ 20,367	$ 22,133
Origination date	Aug. 31, 2022	Aug. 15, 2022
Maturity date	Feb. 28, 2024	Feb. 15, 2024
Interest Rate	10%	10%
Notes Payable Five [Member]
Principal amount	$ 50,000	$ 80,000
Debt Discount	29,922	45,827
Principal	50,000	80,000
Discount	$ 13,302	$ 35,643
Origination date	Sep. 01, 2022	Aug. 31, 2022
Maturity date	Mar. 01, 2024	Feb. 28, 2024
Interest Rate	10%	10%
Notes Payable Six [Member]
Principal amount	$ 50,000	$ 50,000
Debt Discount	29,922	29,922
Principal	50,000	50,000
Discount	$ 13,302	$ 23,274
Origination date	Sep. 07, 2022	Sep. 01, 2022
Maturity date	Mar. 07, 2024	Mar. 01, 2024
Interest Rate	10%	10%
Notes Payable Seven [Member]
Principal amount	$ 50,000	$ 50,000
Debt Discount	30,316	29,922
Principal	50,000	50,000
Discount	$ 14,318	$ 23,274
Origination date	Sep. 12, 2022	Sep. 07, 2022
Maturity date	Mar. 12, 2024	Mar. 07, 2024
Interest Rate	10%	10%
Notes Payable Eight [Member]
Principal amount	$ 100,000	$ 50,000
Debt Discount	59,839	30,316
Principal	100,000	50,000
Discount	$ 29,920	$ 24,422
Origination date	Sep. 29, 2022	Sep. 12, 2022
Maturity date	Mar. 29, 2024	Mar. 12, 2024
Interest Rate	10%	10%
Notes Payable Nine [Member]
Principal amount	$ 200,000	$ 100,000
Debt Discount	220,000	59,839
Principal	0	100,000
Discount	$ 0	$ 49,866
Origination date	Nov. 07, 2022	Sep. 29, 2022
Maturity date	Nov. 07, 2023	Mar. 29, 2024
Interest Rate	7%	10%
Notes Payable Ten [Member]
Principal amount	$ 25,000	$ 200,000
Debt Discount	25,000	220,000
Principal	25,000	235,400
Discount	$ 14,583	$ 192,499
Origination date	Nov. 09, 2022	Nov. 07, 2022
Maturity date	May 09, 2024	Nov. 07, 2023
Interest Rate	10%	7%
Notes Payable Eleven [Member]
Principal amount	$ 100,000	$ 25,000
Debt Discount	100,000	25,000
Principal	100,000	25,000
Discount	$ 58,331	$ 22,917
Origination date	Nov. 15, 2022	Nov. 09, 2022
Maturity date	May 15, 2024	May 09, 2024
Interest Rate	10%	10%
Notes Payable Twelve [Member]
Principal amount	$ 200,000	$ 100,000
Debt Discount	220,000	100,000
Principal	0	100,000
Discount	$ 0	$ 91,667
Origination date	Dec. 21, 2022	Nov. 15, 2022
Maturity date	Dec. 21, 2023	May 15, 2024
Interest Rate	7%	10%
Notes Payable Thirteen [Member]
Principal amount	$ 1,563,929	$ 200,000
Debt Discount	1,563,929	220,000
Principal	1,563,929	235,400
Discount	$ 608,194	$ 210,833
Origination date	Jan. 11, 2023	Dec. 21, 2022
Maturity date	Oct. 11, 2023	Dec. 21, 2023
Interest Rate	14%	7%

DEBT (Details 2)

DEBT (Details 2) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
DEBT
2023	$ 1,593,929
2024	3,319,950	$ 1,985,800
2025	0	705,000
2026	0	0
2027	0	0
Thereafter	20,400	20,400
Future maturity	4,934,279	2,711,200
Less - Discounts	(2,892,143)	(823,059)
Net future maturity	$ 2,042,136	1,888,141
2027		$ 0

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)		1 Months Ended	6 Months Ended	12 Months Ended
	Jan. 11, 2023	May 29, 2020	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2023	Jul. 31, 2023	Mar. 31, 2023	Dec. 31, 2020	Oct. 03, 2014
Note Interest Rate		3.75%								8%
Exercisable price per share				$ 1.06		$ 0.85	$ 0.70	$ 0.99
Fair value outstanding amount			$ 30,808	$ 42,130	$ 39,730
Convertible notes payable			555,720	0
SAFE investments					175,000				$ 175,000
Line of credit			$ 30,000	$ 30,000	$ 30,000					$ 30,000
Conversion of Stock, Shares Issued				329,183	329,183
Loans Received		$ 20,400
Maturity note		March 2050
Description of Monthly payments		The note requires $100 monthly payments beginning in May 2022 until maturity
P C Ventures [Member]
Exercisable price per share	$ 0.85
Accrued and unpaid interest	$ 78,929
Warrants purchase shares	3,127,858
Additional debt discount	$ 1,563,929
Note payable balance	$ 1,563,929
Interest rate	14%
Warrants vested, value	$ 3,309,045
On January 11, 2022 [Member]
Note Interest Rate			10%	10%
Convertible notes payable			$ 1,485,000	$ 1,485,000
Issuance of debt discount			$ 135,000	$ 135,000
Description of short term debt			quarterly interest payments with the principal due at maturity on January 11, 2023	quarterly interest payments with the principal due at maturity on January 11, 2023
Description of warrants				2,700,000 warrants exercisable at $0.25 per share (Note 5). The warrants were fully vested at issuance and expire on July 11, 2023
Fair value of warrants				$ 1,958,000
Additional discount on debt				$ 799,128
November 7, 2022 and December 21, 2022 [Member]
Note Interest Rate				7%
Convertible notes payable				$ 440,000
Issuance of debt discount				$ 400,000
Description of warrants				300,000 warrants exercisable at $1.00 per share (Note 5). The warrants were fully vested at issuance and expire from November 7, 2024 to December 21, 2024
Fair value of warrants				$ 343,909
Additional discount on debt				40,000
Cash proceeds				400,000
Guaranteed interest on principal balance				$ 15,400
Share issued for financing cost				23,706
Share issued for financing cost, value				$ 30,256
Derivative liability issuance				355,860
Ten monthly payments				23,540
Derivative liability				$ 699,769
Common stock returnable commitment shares debt				160,000
From July 29, 2022 to September 29, 2022 [Member]
Note Interest Rate				10%
Convertible notes payable				$ 580,000
Description of short term debt				quarterly interest payments with the principal due at maturity eighteen months from issuance.
Description of warrants				580,000 warrants exercisable at $1.00 per share (Note 5). The warrants were fully vested at issuance and expire from January 29, 2024
Fair value of warrants				$ 842,000
Additional discount on debt				$ 343,250
November 9, 2022 to November 15, 2022 [Member]
Note Interest Rate				10%
Convertible notes payable				$ 125,000
Description of warrants				125,000 warrants exercisable at $1.00 per share (Note 5). The warrants were fully vested at issuance and expire from January 29, 2024 to November 15, 2024
Fair value of warrants				$ 163,091
Additional discount on debt				125,000
From January 24 2023 to June 6 2023 [Member]
Note Interest Rate			14%
Convertible notes payable			$ 2,564,950
Description of short term debt			The convertible notes, which have identical terms, require quarterly interest payments with the principal due at maturity eighteen months from issuances and are convertible at $3.20 per share of common stock
Description of warrants			the Company issued a total of 5,129,900 warrants to purchase shares of common stock exercisable at $0.85 per share
Additional discount on debt			$ 2,564,950
Derivative liability values			461,238
Derivative liability values vested			$ 4,510,387
From January 24 2023 to June 6 2023 [Member] | CEO Member
Note Interest Rate			14%
Convertible notes payable			$ 100,000
Description of short term debt			The convertible note requires quarterly interest payments with the principal due at maturity eighteen months from issuance and is convertible at $3.20 per share of common stock
Description of warrants			the Company issued 200,000 warrants to purchase shares of common stock exercisable at $0.85 per share
Fair value of warrants			$ 209,180
Issue of warrants			200,000
Additional discount on debt			$ 100,000
Derivative liability values			$ 22,569
June 30 2023 [Member]
Note Interest Rate			14%
Convertible notes payable			$ 50,000
Description of short term debt			The convertible note requires quarterly interest payments with the principal due at maturity eighteen months from issuance and is convertible at $3.20 per share of common stock
Description of warrants			the Company issued a total of 100,000 warrants exercisable at $0.85 per share
Fair value of warrants			$ 65,389
Additional discount on debt			$ 28,334
Total consideration received percentage			57%
Minimum [Member]
Valuation capitalization				3,000,000
Maximum [Member]
Valuation capitalization				$ 6,000,000

EQUITY (Details)

EQUITY (Details) - Company Warrants [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Issued	8,416,254	3,780,000
Warrants, Number of Shares beginning	3,780,000
Exercised		0
Warrants, Number of Shares ending	12,196,254	3,780,000
Weighted Average Exercise Price, beginning	$ 0.48	$ 0
Warrants, Weighted Average Exercise Price ending	0.73	0.48
Issued in Period, Weighted Average Exercise Price	$ 0.85	$ 0.48
Issued, Weighted average remaining life	3 years 1 month 13 days	1 year 7 months 17 days
Warrants,Weighted Average Remaining Life ending	2 years 7 days	10 months 13 days
Warrants,Weighted Average Remaining Life beginning	10 months 13 days
Warrants, Number of Shares begnning		0

EQUITY (Details 1)

EQUITY (Details 1) - Company Options [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Warrants, Number of Shares begnning	5,284,068	3,059,068	71,625
Issued	1,000,000	2,225,000	3,059,068
Warrants,Number of share ending	6,284,068	5,284,068	3,059,068
Warrants, Weighted Average Exercise Price begnning	$ 0.80
Issued, Weighted Average Exercise Price	0.82
Warrants, Weighted Average Exercise Price Ending	$ 0.81
Options, Weighted Average Remaining Life beginning	4 years 2 months 1 day	5 years 29 days	6 years 29 days
Options, Weighted Average Remaining Life ending	3 years 10 months 6 days
Issued, Weighted average remaining life	5 years		5 years 29 days
Exchanged			(71,625)
Weighted Average Exercise Price, beginning	$ 0.80	$ 0.52	$ 0.41
Exchanged, Weighted Average Exercise Price			(0.41)
Warrants, Weighted Average Exercise Price ending		$ 0.80	$ 0.52

EQUITY (Details 2)

EQUITY (Details 2) - Company Options [Member] - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Warrants, Number of Shares begnning	5,284,068	3,059,068	71,625
Issued	1,000,000	2,225,000	3,059,068
Warrants,Number of share ending	6,284,068	5,284,068	3,059,068
Weighted Average Exercise Price, beginning	$ 0.80	$ 0.52	$ 0.41
Issued in Period, Weighted Average Exercise Price		1.20	0.52
Warrants, Weighted Average Exercise Price ending		$ 0.80	$ 0.52
Options,Weighted Average Remaining Life beginning	4 years 2 months 1 day	5 years 29 days	6 years 29 days
Issued, Weighted average remaining life		4 years 11 months 19 days	5 years 1 month 2 days
Options,Weighted Average Remaining Life ending		4 years 2 months 1 day	5 years 29 days

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)			1 Months Ended										2 Months Ended	5 Months Ended	6 Months Ended	12 Months Ended
	Jan. 11, 2023	Apr. 05, 2022	Mar. 31, 2023	Jan. 31, 2023	Jan. 24, 2023	Nov. 30, 2022	Nov. 15, 2022	Oct. 31, 2022	Aug. 31, 2022	May 31, 2022	Feb. 28, 2022	Jan. 31, 2022	Mar. 27, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 28, 2021
Shares of common Stock issued				4,245		9,500				500,000					17,045	1,200,000
Shares value of common Stock issued				$ 4,500		$ 15,199				$ 500,000					$ 15,000	$ 15,057
Vested, number of shares															3,227,009	3,041,322
Warrant issued value								$ 119,383							$ 375,000
Unvested options expense															$ 2,218,587	$ 1,971,982
Warrants issued								75,000							5,655
Accrued interest															$ 7,589
Options to purchase shares			500,000												3,057,059	2,242,746
Risk free interest rate, maximum															4.27%	4.73%
Common stock returnable commitment shares						$ 80,000									$ 1,360,000	$ 80,000
Risk free interest rate, minimum															3.39%	4.41%
Expected volatility rate, minimum															277%	164%
Expected volatility rate, maximum															280%	379%
Common stock, shares authorized															400,000,000	400,000,000	400,000,000
Common stock, par or stated value per share															$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized															50,000,000	50,000,000	50,000,000
Issuances of shares for cash												$ 150,000
Shares Issued for Cash Shares												600,000
Preferred stock, par or stated value per share															$ 0.0001	$ 0.0001	$ 0.0001
Common stock, voting rights		1:1														1:1
Developer fees received								25%
Exercise price								$ 1.59
Correlate 2015 Equity Incentive Plan [Member]
Outstanding options																		71,625
Directors [Member]
Shares of common Stock issued															92,010
Vested, number of shares															57,507
CEO [Member]
Shares of common Stock issued															7,661
Shares value of common Stock issued															$ 1,350
Vested, number of shares															2,815
Warrants purchase shares													200,000
Accrued interest															$ 6,995
Todd Michaels [Member]
Shares of common Stock issued															362,319
Vested, number of shares															250,000
Warrant issued value																$ 50,000
Largest Shareholder [Member]
Warrant issued value															$ 200,000	$ 25,000
Warrants purchase shares							25,000
Three Director [Member]
Stock issued options									750,000
Stock issued option, value									$ 1,123,000
Five NonExcecutive Agreement [Member]
Vested, number of shares															125,000
Stock issued options								395,000							500,000
Stock issued option, value								$ 473,000							$ 106,250
Exercise price															$ 0.99
Three Consulting Agreement [Member]
Stock issued options											50,000			30,000
Stock issued option, value											$ 46,000			$ 38,000
Common Class One [Member]
Common stock, shares authorized																	372,500,000
Common stock, par or stated value per share																	$ 0.0001
Common stock, voting rights																	1:1
Non-Excecutive Agreement [Member]
Stock issued options																	1,000,000
Stock issued option, value																	$ 469,000
Options [Member]
Shares value of common Stock issued															$ 783,122
Stock issued options															1,000,000
Risk free interest rate, maximum																4.24%
Risk free interest rate, minimum																1.65%
Expected volatility rate, minimum																282%
Expected volatility rate, maximum																330%
Fair value assumptions, expected term															5 years
Exercise price															$ 0.54
Risk free interest rate																	1.27%
Expected volatility rate																	280%
Options [Member] | Maximum [Member]
Fair value assumptions, expected term																10 years	10 years
Options [Member] | Minimum [Member]
Fair value assumptions, expected term																5 years	5 years
Common Class B [Member]
Common stock, shares authorized																27,500,000	27,500,000
Common stock, par or stated value per share																$ 0.0001	$ 0.0001
Common stock, voting rights																	20:1
Employment Agreements [Member]
Options Issued												$ 1,000,000					$ 2,000,000
Shares forfeiture												$ 868,000					$ 938,000
Note Agreement [Member]
Warrant issued value	$ 3,309,000				$ 5,229,900		$ 1,005,000					$ 1,958,000			$ 47,858	$ 344,000
Warrants purchase shares					200,000		705,000								58,496	300,000
Warrants issued	3,127,858				4,575,776							2,700,000
Exercise price															$ 0.85
Warrants [Member]
Risk free interest rate, maximum															5%	4.72%
Risk free interest rate, minimum															3.66%	0.70%
Expected volatility rate, minimum															237%	326%
Expected volatility rate, maximum															346%	428%
Warrants [Member] | Maximum [Member]
Fair value assumptions, expected term															60 months	36 months
Exercise price																$ 1.59
Warrants [Member] | Minimum [Member]
Fair value assumptions, expected term															24 months	18 months
Exercise price															$ 0.85	$ 0.25
Option [Member] | Maximum [Member]
Exercise price															0.90
Option [Member] | Minimum [Member]
Exercise price															$ 0.54

CONCENTRATIONS (Details)

CONCENTRATIONS (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Customer A [Member] | Revenue [Member]
Concentration Risk, Percentage	44%
Customer E [Member] | Revenue [Member]
Concentration Risk, Percentage		18%
Customer F [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage		39%
Customer C [Member] | Revenue [Member]
Concentration Risk, Percentage	12%	50%
Customer C [Member] | Accounts Receivable [Member]
Concentration Risk, Percentage		61%
Customer B [Member] | Revenue [Member]
Concentration Risk, Percentage		39%
Customer D [Member] | Revenue [Member]
Concentration Risk, Percentage		25%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Oct. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2022
Warrant issued, value	$ 119,383			$ 375,000
Accounts payable		$ 1,019,060		1,019,060		$ 1,069,743	$ 819,413
Operating expenses		1,460,362	$ 1,444,794	$ 2,668,510	$ 2,218,322	$ 5,924,840	$ 84,944
Todd Michaels [Member]
Warrant issued						50,000
Warrant issued, value						$ 50,000
Note related value						$ 75,000
Common stock percentage held				10%		10%	10%
Advances payable		22,154		$ 22,154		$ 22,154	$ 22,154
Largest Shareholder [Member]
Warrant issued				100,000		25,000
Warrant issued, value				$ 200,000		$ 25,000
Note related value		209,000		209,000		$ 39,000
Common stock percentage held						31%	18%
Advances payable		62,500		62,500		$ 62,500	$ 62,500
Accounts payable		78,346		78,346		73,000	$ 50,000
Operating expenses				$ 4,900		$ 23,000
Three Percent Holder [Member]
Common stock percentage held				5%		5%	5%
Advances payable		11,865		$ 11,865		$ 11,865	$ 11,865
Elysian Fields Disposal [Member]
Accounts payable		258,000		258,000		256,000	251,000
Operating expenses				3,000		5,000
Michaels Consulting [Member]
Accounts payable		344,000		344,000		344,000	364,000
Accounts payable consulting paid						20,000
Consulting expenses						$ 60,000	$ 60,000
P&C Ventures, Inc [Member]
Warrant issued						2,700,000
Warrant issued, value						$ 1,485,000
Accounts payable		10,000		10,000
Operating expenses				20,000
CFO [Member]
Accrued bonus compensation						115,000
Directors [Member]
Director compensation, value								$ 374,000
Director compensation, options								250,000
CEO [Member]
Accrued bonus compensation		$ 150,000		$ 150,000		$ 150,000

FEDERAL INCOME TAX (Details)

FEDERAL INCOME TAX (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
FEDERAL INCOME TAX
Federal tax statutory rate	21%	21%
Temporary differences	5%	0%
Permanent differences	6%	1%
Valuation Allowance	(20.00%)	(22.00%)
Effective income tax rate	0%	0%

FEDERAL INCOME TAX (Details 1)

FEDERAL INCOME TAX (Details 1) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Net operating loss carryforwards	$ 1,589,000	$ 232,000
Temporary differences	217,000	0
Permanent differences	0	7,000
Valuation allowance	(1,806,000)	(239,000)
Net deferred tax assets	$ 0	$ 0

FEDERAL INCOME TAX (Details Nar

FEDERAL INCOME TAX (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
FEDERAL INCOME TAX
Net deferred tax asset and valuation allowance increased	$ 1,567,000	$ 20,000
Operating Loss Carryforwards	5,538,567
Operating loss carry forwards indefinitely period	$ 5,241,135

BUSINESS COMBINATIONS (Details)

BUSINESS COMBINATIONS (Details)	Dec. 28, 2021 USD ($)
BUSINESS COMBINATION
Cash	$ 213,904
Accounts payable	(341,977)
Accrued expenses	(13,965)
Shareholder advances	$ (62,500)

BUSINESS COMBINATIONS (Details

BUSINESS COMBINATIONS (Details 1) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 28, 2021	Oct. 03, 2014
Goodwill	$ 762,851	$ 762,851	$ 762,851
Accounts payable	(1,019,060)	(1,069,743)	(819,413)
Accrued expenses	(1,314,026)	(1,285,898)	(58,345)
Line of credit	(30,000)	(30,000)	(30,000)		$ (30,000)
Notes payable	$ 0	$ (344,595)	$ (20,400)
Loyal Exchange [Member]
Cash				$ 3,555
Accounts receivable				15,932
Intangible assets - trademark/trade name				139,700
Intangible assets - customer relationships				233,800
Intangible assets - developed technology				27,750
Goodwill				762,851
Accounts payable				(5,333)
Accrued expenses				(28,079)
Line of credit				(30,000)
Notes payable				(20,400)
Net assets acquired				$ 1,099,776

BUSINESS COMBINATIONS (Detail_2

BUSINESS COMBINATIONS (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 28, 2021
Fair Value		$ 401,250
2022		60,640
2023		60,630
2024		46,760
2025		46,760
2026		46,760
Total		261,550
Developed Technology [Member]
Fair Value		27,750
2022		13,880
2023		13,870
2024		0
2025		0
2026		0
Total		27,750
Useful Life	2 years
Trademark/trade name [Member]
Fair Value		139,700
Useful Life	Indefinite
2022		0
2023		0
2024		0
2025		0
2026		0
Total		0
Customer Relationships [Member]
Fair Value		233,800
2022		46,760
2023		46,760
2024		46,760
2025		46,760
2026		46,760
Total		$ 233,800
Useful Life	5 years

BUSINESS COMBINATIONS (Detail_3

BUSINESS COMBINATIONS (Details 3) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Total revenues	$ 4,158,122		$ 236,690		$ 4,208,856	$ 305,098	$ 3,403,648	$ 98,446
Net loss	$ (1,569,337)	$ (3,410,353)	$ (1,701,330)	$ (973,460)	$ (4,979,690)	$ (2,674,790)	$ (7,162,908)	(90,249)
Pro Forma Financial Information [Member]
Total revenues								316,389
Net loss								$ (131,540)

BUSINESS COMBINATION (Details N

BUSINESS COMBINATION (Details Narrative)	Dec. 28, 2021 USD ($) shares
Equity Issued in Business Combination, Fair Value Disclosure | $	$ 1,099,776
Loyal Exchange Agreement [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	2,339,920

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)			1 Months Ended							2 Months Ended	6 Months Ended		12 Months Ended
	Oct. 11, 2023	Jan. 11, 2023	Aug. 31, 2023	Jul. 31, 2023	Mar. 31, 2023	Jan. 31, 2023	Jan. 31, 2023	Nov. 30, 2022	May 31, 2022	Mar. 27, 2023	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Shares of common Stock issued							4,245	9,500	500,000		17,045		1,200,000
Note payable											$ 0	$ 1,350,000	$ 2,455,000	$ 0
Exercisable price per shar			$ 0.85	$ 0.70	$ 0.99								$ 1.06
Proceeds from Issuance of Common Stock											0	150,000	$ 150,000	$ 0
Share issued for services					17,045	4,245
Share issued for services, value					$ 15,000	$ 4,500
Option value					$ 448,950
Accrued interest											7,589
Proceeds from convertible note payable											$ 2,614,950	$ 0
Options to purchase shares					500,000						3,057,059		2,242,746
Subsequent Event [Member]
Warrants to purchase shares	2,700,000		500,000	125,000
Shares of common Stock issued				28,894
Convertible note payable, percentage			14%	14%
Note payable			$ 500,000	$ 250,000
Options to purchase common stock, shares				250,000
Convertible common stock per share			$ 3.20	$ 3.20
Four Noteholders [Member]
Accrued interest						$ 7,589
Common share issued						5,655
P C Ventures [Member]
Warrants to purchase shares		3,127,858
Exercisable price per shar		$ 0.85
Proceeds from Issuance of Common Stock													$ 150,000
Accrued and unpaid interest		$ 78,929
Note payable balance		$ 1,563,929
Interest rate		14%
Warrants vested, value		$ 3,309,045
14% Convertible Note Payable [Member]
Warrants to purchase shares										3,449,950
Exercisable price per shar										$ 0.85
Warrants vested, value										$ 3,422,942
Proceeds from convertible note payable										$ 1,724,975
CFO [Member]
Exercisable price per shar				0.77
Convertible common stock per share				$ 0.85
CEO [Member]
Warrants to purchase shares										200,000
Shares of common Stock issued											7,661
Note payable balance										$ 100,000
Share issued value										$ 209,180
Accrued interest											$ 6,995