Hallmark Venture (HLLK) 10-K 13 Apr 23 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-56477
Entity Registrant Name	HALLMARK VENTURE GROUP, INC.
Entity Central Index Key	0001331421
Entity Tax Identification Number	34-2001531
Entity Incorporation, State or Country Code	FL
Entity Address, Address Line One	5112 West Taft Road
Entity Address, Address Line Two	Suite M
Entity Address, City or Town	Liverpool
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	13088
City Area Code	877
Local Phone Number	646-4833
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	true
Entity Public Float			$ 126,389.41
Entity Common Stock, Shares Outstanding		260,897,508
ICFR Auditor Attestation Flag	false
Auditor Name	JLKZ CPA LLP
Auditor Firm ID	6519
Auditor Location	Flushing, New York

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash
Total Current Assets
TOTAL ASSETS
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	264,228	225,128
Due to related parties	147,251	111,366
Convertible note payable – related party, net of debt discount of $23,586	7,862
Accrued interest	741
Derivative liability	53,967
Stock payable	36,130	36,130
Settlement liability	139,821
Settlement liability - related party	248,348	406,876
Total Current Liabilities	898,348	779,500
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ DEFICIT:
Series A Preferred stock, 200,000 shares authorized, $0.001 par value; 100,000 and 100,000 issued and outstanding, respectively	100	100
Common stock, 2,499,900,000 shares authorized, $0.001 par value; 216,403,374 and 170,257,847 issued and outstanding, respectively	216,403	170,258
Additional paid-in capital	1,940,226	1,816,673
Accumulated deficit	(3,055,077)	(2,766,531)
Total Stockholders’ Deficit	(898,348)	(779,500)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jan. 29, 2021	Jan. 19, 2021
Net of debt discount	$ 23,586
Common stock, shares authorized	2,499,900,000	2,499,900,000	2,500,000,000
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares issued	216,403,374	170,257,847
Common stock, shares outstanding	216,403,374	170,257,847
Series A Preferred Stock [Member]
Preferred stock, shares authorized	200,000	200,000		100,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	100,000	100,000
Preferred stock, shares outstanding	100,000	100,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
REVENUES
EXPENSES:
General and administrative	103,574	143,936
Total operating expenses	103,574	143,936
LOSS FROM OPERATIONS	(103,574)	(143,936)
OTHER EXPENSE:
Interest expense	(741)
Imputed interest expense	(11,170)	(3,773)
Amortization of debt discount	(7,862)
Change in fair value of derivative	7,615
Loss on issuance of convertible note	(32,993)
Settlement expense	(139,821)
Total other expense	(184,972)	(3,773)
Net loss before income taxes	(288,546)	(147,709)
Provision for income tax
Net Loss	$ (288,546)	$ (147,709)
Loss per share - basic and diluted	$ 0	$ 0
Weighted average shares outstanding - basic and diluted	205,225,205	168,581,135

Statement of Changes in Stockho

Statement of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 100	$ 146,258	$ 1,716,900	$ (2,618,822)	$ (755,564)
Beginning balance, share at Dec. 31, 2020	100,000	146,257,847
Common stock issued for payment on settlement liability - related party		$ 24,000	96,000		120,000
Common stock issued for payment on settlement liability - related party, shares		24,000,000
Imputed interest on amounts due to related party			3,773		3,773
Net loss				(147,709)	(147,709)
Ending balance, value at Dec. 31, 2021	$ 100	$ 170,258	1,816,673	(2,766,531)	(779,500)
Ending balance, share at Dec. 31, 2021	100,000	170,257,847
Common stock issued for payment on settlement liability - related party		$ 46,145	112,383		158,528
Common stock issued for payment on settlement liability - related party, shares		46,145,527
Imputed interest on amounts due to related party			11,170		11,170
Net loss				(288,546)	(288,546)
Ending balance, value at Dec. 31, 2022	$ 100	$ 216,403	$ 1,940,226	$ (3,055,077)	$ (898,348)
Ending balance, share at Dec. 31, 2022	100,000	216,403,374

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities:
Net loss	$ (288,546)	$ (147,709)
Adjustments to reconcile net loss to net cash used by operating activities:
Imputed interest on amounts due to related party	11,170	3,773
Amortization of debt discount	7,862
Change in fair value of derivative	(7,615)
Loss on issuance of convertible debt	32,993
Settlement expense	139,821
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	39,100	84,393
Accrued interest	741
Net cash used in operating activities	(64,474)	(59,543)
Cash Flows from Financing Activities:
Proceeds from convertible note payable - related party	28,589
Proceeds from related parties	35,885	59,543
Net cash provided by financing activities	64,474	59,543
Net Change in Cash
Cash beginning of year
Cash end of year
Cash paid during the period for:
Interest
Income taxes
NON-CASH TRANSACTIONS
Common stock issued for payment on settlement liability - related party	$ 158,528	$ 120,000

ORGANIZATION AND OPERATIONS

ORGANIZATION AND OPERATIONS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND OPERATIONS	NOTE 1 — ORGANIZATION AND OPERATIONS Hallmark Venture Group, Inc., was originally incorporated in the state of Colorado on July 14, 1995, with the name CPC Office Systems, Inc. On July 12, 1999, the Company changed its name to Homesmart USA, Inc. On March 6, 2008, the Company changed its name to Speech Phone, Inc. On March 3, 2006, the Company moved its domicile to Nevada. On March 8, 2006, the Company changed its name to Smart Truck Systems, Inc. On July 16, 2008, the Company changed its name to Hallmark Venture Group, Inc. On May 4, 2020, Living Waters, LLC (“LWLLC”) obtained management control of the Company from its previous CEO and Director, Robert Cashman (“Cashman”), pursuant to a contingent Share Purchase Agreement (the “SPA”), dated as of May 4, 2020, by and among LWLLC and Cashman, whereby certain preferred shares (the “Preferred Shares”) that represent the voting control interest in the Company were to be issued to LWLLC (the “Transaction”). On May 27, 2020, in connection with the Transaction and in accordance with provisions of the SPA, LWLLC assigned the SPA to Medical Southern, LLC (“MSLLC”). On August 13, 2020, all issued and outstanding Preferred Shares were issued to a designee of MSLLC, Top Knot, Inc. USA (“TKIU”). On August 17, 2020, in connection with the Transaction and in accordance with provisions of the SPA, MSLLC assigned the SPA to Stonecrest Acquisition, LLC (“SALLC”). As a consequence of the Transaction, a change of control of the Company occurred. As a result of the Transaction TKIU obtained voting control of the Company. Subsequently, on October 19, 2020, TKIU assigned 100% On June 20, 2022, Endicott transferred 100% 110,646,679 On July 7, 2022, Beartooth Asset Holdings, LLC (an entity controlled by Paul Strickland, the Company’s secretary and a member of its board of directors) transferred 75,000 On July 12, 2022, Paul Strickland, the Company’s Principal Financial Officer, became a director of the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. Related Party Transactions Under ASC 850 “Related Party Transactions” an entity or person is considered to be a “related party” if it has control, significant influence or is a key member of management personnel or affiliate. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. The Company, in accordance with ASC 850 presents disclosures about related party transactions and outstanding balances with related parties. Derivative Financial Instruments The Company evaluates its convertible notes to determine if such instruments have derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a weighted-average Black-Scholes-Merton option pricing model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America under U.S. GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments as the notes bear interest rates that are consistent with current market rates. The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of December 31, 2022: SCHEDULE OF FAIR VALUE MEASUREMENT Description Level 1 Level 2 Level 3 Total Gain Derivative $ – $ – $ 53,967 $ 7,615 Total $ – $ – $ 53,967 $ 7,615 Basic and Diluted Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260. Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed using the weighted-average number of common shares and the dilutive effect of contingent shares outstanding during the period. As of December 31, 2022, the Company has 33,253,099 90,000,000 90,000,000 Income Taxes Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of December 31, 2022 and 2021, no liability for unrecognized tax benefits was required to be reported. Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The Company’s financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business. As of December 31, 2022, the Company had an accumulated deficit of approximately $ 3,055,077 These factors and uncertainties raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might incur in the event the Company cannot continue in existence. Management intends to seek additional capital from new equity securities offerings, debt financing and debt restructuring to provide funds needed to increase liquidity, fund internal growth and fully implement its business plan. However, management can give no assurance that these funds will be available in adequate amounts, or if available, on terms that would be satisfactory to the Company. The timing and amount of the Company’s capital requirements will depend on a number of factors, including maintaining its status as a public company and supporting shareholder and investor relations.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE 4 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES As of December 31, 2022 and 2021, accounts payable consist of legal fees incurred by the Company of $ 264,228 225,128

CONVERTIBLE NOTE PAYABLE _ RELA

CONVERTIBLE NOTE PAYABLE – RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
CONVERTIBLE NOTE PAYABLE – RELATED PARTY	NOTE 5 – CONVERTIBLE NOTE PAYABLE – RELATED PARTY On October 5, 2022, the Company issued a $ 50,000 10% October 5, 2023 10 55 28,589 2,859 23,586 741 A summary of the activity of the derivative liability for the notes above is as follows: SCHEDULE OF ACTIVITY OF THE DERIVATIVE LIABILITY Balance at December 31, 2021 $ – Increase to derivative due to new issuances 61,582 Decrease to derivative due to repayments – Derivative gain due to mark to market adjustment (7,615 ) Balance at December 31, 2022 $ 53,967 A summary of quantitative information about significant unobservable inputs (Level 3 inputs) used in measuring the Company’s derivative liability that are categorized within Level 3 of the fair value hierarchy as of December 31, 2022 is as follows: SCHEDULE OF DERIVATIVE LIABILITY THAT ARE CATEGORIZED WITHIN LEVEL 3 OF THE FAIR VALUE HIERARCHY Inputs December 31, 2022 Initial Valuation Stock price $ 0.0019 $ 0.0039 Conversion price $ 0.001 $ 0.002 Volatility (annual) 285.34 % 500.68 % Risk-free rate 4.75 % 4.19 % Dividend rate – – Years to maturity 0.76 1

SETTLEMENT LIABILITY

SETTLEMENT LIABILITY	12 Months Ended
	Dec. 31, 2022
Settlement Liability
SETTLEMENT LIABILITY	NOTE 6 – SETTLEMENT LIABILITY On September 15, 2022, the Company was informed through its counsel in regard to a past due note payable, with an unrelated third party, from 2017 in the amount of $ 60,217 75,699 139,821 139,821

SETTLEMENT LIABILITY _ RELATED

SETTLEMENT LIABILITY – RELATED PARTY	12 Months Ended
	Dec. 31, 2022
Settlement Liability Related Party
SETTLEMENT LIABILITY – RELATED PARTY	NOTE 7 – SETTLEMENT LIABILITY – RELATED PARTY On September 17, 2020, the Company entered into a settlement agreement with Green Horseshoe, LLC., Inc. on its past due notes payable with a principal balance of $ 285,206 296,670 581,876 The agreement calls for the Company’s transfer agent to issue free-trading common shares to Green Horseshoe, LLC. at a conversion rate of 50 For the years ended December 31, 2022 and 2021, the Company issued 46,145,527 24,000,000 158,528 120,000 248,348 406,876

STOCK PAYABLE

STOCK PAYABLE	12 Months Ended
	Dec. 31, 2022
Stock Payable
STOCK PAYABLE	NOTE 8 – STOCK PAYABLE The Company’s related party settlement liability (Note 7) included the requirement to issue 5,000,000 0.01 50,000 1,387,000 13,870 36,130

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 31, 2022
STOCKHOLDERS’ DEFICIT:
COMMON STOCK	NOTE 9 – COMMON STOCK Effective January 29, 2021, the Company decreased its authorized shares of $ 0.001 2,500,000,000 2,499,900,000 Refer to Note 11 for common stock issued to related parties.

PREFERRED STOCK

PREFERRED STOCK	12 Months Ended
	Dec. 31, 2022
STOCKHOLDERS’ DEFICIT:
PREFERRED STOCK	NOTE 10 – PREFERRED STOCK The Company is authorized to issue 200,000 0.001 100,000 200,000 900 voting rights of 100,000 votes The Company had 100,000 On July 7, 2022, Beartooth Asset Holdings, LLC, transferred 75,000

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 11 – RELATED PARTY TRANSACTIONS Related parties of the company during the year ended December 31, 2022 and December 31, 2021 consist of the following: Name of Related Party Related Relationship John D. Murphy Jr. Principal Executive Officer of the Company, member of the Board of Directors, and Controller of JMJ Associates, LLC Paul Strickland Secretary of the Company, member of the Board of Directors, and Managing Member of Beartooth Asset Holdings, LLC. Selkirk Global Holdings, LLC Entity owned by Paul Strickland, the Company’s Secretary, and a member of its Board of Directors. Green Horseshoe, LLC Significant debt holder and shareholder OC Sparkle Inc. Significant shareholder Common stock transactions On January 13, 2021, the Company issued 12,000,000 60,000 0.005 On February 9, 2021, the Company issued 12,000,000 60,000 0.005 On January 14, 2022, the Company issued 16,855,527 84,278 0.005 On January 18, 2022, the Company issued 10,290,000 51,450 0.005 On July 22, 2022, the Company issued 19,000,000 22,800 0.0012 Preferred stock transactions On July 7, 2022, Beartooth Asset Holdings, LLC, transferred 75,000 Manager Promissory Note On February 1, 2022, the Company and its Board of Directors approved an 8% 300,000 Loans and Cash Advances For the years ending December 31, 2022 and 2021, John D. Murphy, Jr., directly paid for various company expenses in the amount of $ 33,135 59,543 144,501 111,366 For the years ending December 31, 2022 and 2021, Paul Strickland, directly paid for various company expenses in the amount of $ 2,750 0 2,750 0 Imputed interest is assessed as an expense to the business operations and an addition to paid in capital. The imputed interest rate is 8% 11,170 3,773

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 12 — COMMITMENTS AND CONTINGENCIES From time to time, the Company may be a defendant in pending or threatened legal proceedings arising in the normal course of its business. Management is not aware of any pending, threatened or asserted claims. See “Note 6 – Settlement Liability”. See “Note 7 - Settlement Liability – Related Party”.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 13 – INCOME TAXES The reconciliation of income tax benefit (expenses) at the U.S. statutory rate at 21% SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT (EXPENSES) December 31, 2022 December 31, 2021 Tax expenses at statutory rate $ 60,595 $ 31,019 Tax effect of valuation allowance (60,595 ) (31,019 ) Tax expenses, net $ — $ — The Company has current net operating loss carryforwards in excess of $ 2,767,000 SCHEDULE OF COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES December 31, 2022 December 31, 2021 NOL carryforwards $ 641,566 $ 580,972 Valuation allowance (641,566 ) (580,972 ) Deferred tax asset, net $ — $ — At December 31, 2022, the Company provided a full valuation allowance for the deferred tax asset because it could not be determined whether it was more likely than not that the deferred tax asset would be realized. In this case the larger numbers at the bottom are determined by the accumulated deficit times 21% and the top number is the current year loss times 21%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 — SUBSEQUENT EVENTS In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than the following. Subsequent to December 31, 2022, Selkirk Global Holdings, LLC, funded an additional $ 2,535 On February 18, 2023, the Company issued 21,000,000 25,200 0.0012 On March 7,2023, the Company, Phase I Operations, Inc, and The Robert Papiri Defined Benefit Plan entered into and Assignment of Debt Agreement (the “Agreement”), whereby, the note payable for $ 139,821 On March 15, 2023, the Company issued 23,502,934 28,204 On March 23, 2023, the Company retired 8,800 260,897,508 On April 6, 2023, the Company issued a $ 50,000 10% April 5, 2024 10% 55%

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Stock-based Compensation	Stock-based Compensation In June 2018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.
Related Party Transactions	Related Party Transactions Under ASC 850 “Related Party Transactions” an entity or person is considered to be a “related party” if it has control, significant influence or is a key member of management personnel or affiliate. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. The Company, in accordance with ASC 850 presents disclosures about related party transactions and outstanding balances with related parties.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its convertible notes to determine if such instruments have derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a weighted-average Black-Scholes-Merton option pricing model to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America under U.S. GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below: Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Level 2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data. The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments as the notes bear interest rates that are consistent with current market rates. The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of December 31, 2022: SCHEDULE OF FAIR VALUE MEASUREMENT Description Level 1 Level 2 Level 3 Total Gain Derivative $ – $ – $ 53,967 $ 7,615 Total $ – $ – $ 53,967 $ 7,615
Basic and Diluted Income (Loss) Per Share	Basic and Diluted Income (Loss) Per Share The Company computes income (loss) per share in accordance with FASB ASC 260. Basic earnings (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings (loss) per share is computed using the weighted-average number of common shares and the dilutive effect of contingent shares outstanding during the period. As of December 31, 2022, the Company has 33,253,099 90,000,000 90,000,000
Income Taxes	Income Taxes Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term. Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of December 31, 2022 and 2021, no liability for unrecognized tax benefits was required to be reported.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company has implemented all new applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF FAIR VALUE MEASUREMENT	The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of December 31, 2022: SCHEDULE OF FAIR VALUE MEASUREMENT Description Level 1 Level 2 Level 3 Total Gain Derivative $ – $ – $ 53,967 $ 7,615 Total $ – $ – $ 53,967 $ 7,615

CONVERTIBLE NOTE PAYABLE _ RE_2

CONVERTIBLE NOTE PAYABLE – RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF ACTIVITY OF THE DERIVATIVE LIABILITY	A summary of the activity of the derivative liability for the notes above is as follows: SCHEDULE OF ACTIVITY OF THE DERIVATIVE LIABILITY Balance at December 31, 2021 $ – Increase to derivative due to new issuances 61,582 Decrease to derivative due to repayments – Derivative gain due to mark to market adjustment (7,615 ) Balance at December 31, 2022 $ 53,967
SCHEDULE OF DERIVATIVE LIABILITY THAT ARE CATEGORIZED WITHIN LEVEL 3 OF THE FAIR VALUE HIERARCHY	A summary of quantitative information about significant unobservable inputs (Level 3 inputs) used in measuring the Company’s derivative liability that are categorized within Level 3 of the fair value hierarchy as of December 31, 2022 is as follows: SCHEDULE OF DERIVATIVE LIABILITY THAT ARE CATEGORIZED WITHIN LEVEL 3 OF THE FAIR VALUE HIERARCHY Inputs December 31, 2022 Initial Valuation Stock price $ 0.0019 $ 0.0039 Conversion price $ 0.001 $ 0.002 Volatility (annual) 285.34 % 500.68 % Risk-free rate 4.75 % 4.19 % Dividend rate – – Years to maturity 0.76 1

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT (EXPENSES)	SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT (EXPENSES) December 31, 2022 December 31, 2021 Tax expenses at statutory rate $ 60,595 $ 31,019 Tax effect of valuation allowance (60,595 ) (31,019 ) Tax expenses, net $ — $ —
SCHEDULE OF COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES	SCHEDULE OF COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES December 31, 2022 December 31, 2021 NOL carryforwards $ 641,566 $ 580,972 Valuation allowance (641,566 ) (580,972 ) Deferred tax asset, net $ — $ —

ORGANIZATION AND OPERATIONS (De

ORGANIZATION AND OPERATIONS (Details Narrative) - shares	Jul. 07, 2022	Jun. 20, 2022	Oct. 19, 2020
Endicott Holdings Group LLC [Member]
Percentage of shares transferred			100%
Beartooth Asset Holdings LLC [Member]
Percentage of shares transferred		100%
Number of shares transferred		110,646,679
JMJ Associates LLC [Member] | Series A Preferred Stock [Member]
Number of shares transferred	75,000

SCHEDULE OF FAIR VALUE MEASUREM

SCHEDULE OF FAIR VALUE MEASUREMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Total	$ 7,615
Derivative [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	7,615
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 1 [Member] | Derivative [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 2 [Member] | Derivative [Member]
Defined Benefit Plan Disclosure [Line Items]
Total
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	53,967
Fair Value, Inputs, Level 3 [Member] | Derivative [Member]
Defined Benefit Plan Disclosure [Line Items]
Total	$ 53,967

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Earnings per share, potentially dilutive securities	33,253,099
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Earnings per share, potentially dilutive securities	90,000,000	90,000,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 3,055,077	$ 2,766,531

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 264,228	$ 225,128

SCHEDULE OF ACTIVITY OF THE DER

SCHEDULE OF ACTIVITY OF THE DERIVATIVE LIABILITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Balance at December 31, 2021
Increase to derivative due to new issuances	61,582
Decrease to derivative due to repayments
Derivative gain due to mark to market adjustment	(7,615)
Balance at December 31, 2022	$ 53,967

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITY THAT ARE CATEGORIZED WITHIN LEVEL 3 OF THE FAIR VALUE HIERARCHY (Details)	Dec. 31, 2022
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	0.0019
Measurement Input, Share Price [Member] | Initial Valuation [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	0.0039
Measurement Input, Conversion Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	0.001
Measurement Input, Conversion Price [Member] | Initial Valuation [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	0.002
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	285.34
Measurement Input, Price Volatility [Member] | Initial Valuation [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	500.68
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	4.75
Measurement Input, Risk Free Interest Rate [Member] | Initial Valuation [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	4.19
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input
Measurement Input, Expected Dividend Rate [Member] | Initial Valuation [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input
Measurement Input, Maturity [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	0.76
Measurement Input, Maturity [Member] | Initial Valuation [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Derivative liability measurement input	1

CONVERTIBLE NOTE PAYABLE _ RE_3

CONVERTIBLE NOTE PAYABLE – RELATED PARTY (Details Narrative) - USD ($)		12 Months Ended
	Oct. 05, 2022	Dec. 31, 2022	Dec. 31, 2021
Proceeds from convertible note payable - related party		$ 28,589
Original issue discount		2,859
Net of debt discount		23,586
Accrued interest on the loan		$ 741
Selkirk Global Holdings, LLC [Member]
Convertible promissory note	$ 50,000
Interest rate	10%
Maturity date	Oct. 05, 2023
Original issue discount, percentage	10%
Percentage of convertible promissory note	55%

SETTLEMENT LIABILITY (Details N

SETTLEMENT LIABILITY (Details Narrative) - USD ($)	Dec. 31, 2022	Sep. 15, 2022	Dec. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Settlement liability	$ 139,821
Unrelated Third Party [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Notes payable		$ 60,217
Past due interest		75,699
Settlement liability	$ 139,821	$ 139,821

SETTLEMENT LIABILITY _ RELATE_2

SETTLEMENT LIABILITY – RELATED PARTY (Details Narrative) - USD ($)			12 Months Ended
	Nov. 05, 2020	Sep. 17, 2020	Dec. 31, 2022	Dec. 31, 2021
Settlement liabilities related party			$ 248,348	$ 406,876
Issued shares of common stock	1,387,000		46,145,527	24,000,000
Repayment of debt			$ 158,528	$ 120,000
Green Horseshoe LLC [Member]
Notes payable		$ 285,206
Past due interest		296,670
Settlement liabilities related party		$ 581,876
Conversion rate of average closing price		50%

STOCK PAYABLE (Details Narrativ

STOCK PAYABLE (Details Narrative) - USD ($)		12 Months Ended
	Nov. 05, 2020	Dec. 31, 2022	Dec. 31, 2021
Stock Payable
Number of shares required to issue		5,000,000
Share price		$ 0.01
Settlement value		$ 50,000
Stock issuance, shares	1,387,000	46,145,527	24,000,000
Stock issuance, value	$ 13,870
Balance due		$ 36,130	$ 36,130

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - $ / shares	Dec. 31, 2022	Dec. 31, 2021	Jan. 29, 2021
STOCKHOLDERS’ DEFICIT:
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	2,499,900,000	2,499,900,000	2,500,000,000

PREFERRED STOCK (Details Narrat

PREFERRED STOCK (Details Narrative) - Series A Preferred Stock [Member] - $ / shares		12 Months Ended
	Jul. 07, 2022	Dec. 31, 2022	Dec. 31, 2021	Jan. 19, 2021
Class of Stock [Line Items]
Preferred stock, shares authorized		200,000	200,000	100,000
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, conversion shares		900
Preferred stock, voting rights		voting rights of 100,000 votes
Preferred stock, shares issued		100,000	100,000
Preferred stock, shares outstanding		100,000	100,000
JMJ Associates LLC [Member]
Class of Stock [Line Items]
Number of shares transferred	75,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)								12 Months Ended
	Jul. 22, 2022	Jul. 07, 2022	Jan. 18, 2022	Jan. 14, 2022	Feb. 09, 2021	Jan. 13, 2021	Nov. 05, 2020	Dec. 31, 2022	Dec. 31, 2021	Feb. 01, 2022
Related Party Transaction [Line Items]
Common stock issued							1,387,000	46,145,527	24,000,000
Repayment of the settlement liability								$ 158,528	$ 120,000
Due to related parties								$ 36,130	36,130
Imputed interest rate, percentage								8%
Imputed interest								$ 11,170	3,773
Intermarket and Associates LLC [Member]
Related Party Transaction [Line Items]
Common stock issued						12,000,000
Repayment of the settlement liability						$ 60,000
Conversion price						$ 0.005
Green Horseshoe LLC [Member]
Related Party Transaction [Line Items]
Common stock issued	19,000,000		10,290,000	16,855,527	12,000,000
Repayment of the settlement liability	$ 22,800		$ 51,450	$ 84,278	$ 60,000
Conversion price	$ 0.0012		$ 0.005	$ 0.005	$ 0.005
JMJ Associates LLC [Member]
Related Party Transaction [Line Items]
Promissory note, percentage										8%
Promissory note amount										$ 300,000
JMJ Associates LLC [Member] | Series A Preferred Stock [Member]
Related Party Transaction [Line Items]
Number of shares transferred		75,000
John D Murphy Jr [Member]
Related Party Transaction [Line Items]
Related party expenses								33,135	59,543
Due to related parties								144,501	111,366
Paul Strickland [Member]
Related Party Transaction [Line Items]
Related party expenses								2,750	0
Due to related parties								$ 2,750	$ 0

SCHEDULE OF RECONCILIATION OF I

SCHEDULE OF RECONCILIATION OF INCOME TAX BENEFIT (EXPENSES) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Tax expenses at statutory rate	$ 60,595	$ 31,019
Tax effect of valuation allowance	(60,595)	(31,019)
Tax expenses, net

SCHEDULE OF COMPONENTS OF DEFER

SCHEDULE OF COMPONENTS OF DEFERRED INCOME TAX ASSETS AND LIABILITIES (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
NOL carryforwards	$ 641,566	$ 580,972
Valuation allowance	(641,566)	(580,972)
Deferred tax asset, net

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Income Tax Disclosure [Abstract]
U.S. statutory rate, percentage	21%
Net operating loss carryforward	$ 2,767,000
Income tax description	the larger numbers at the bottom are determined by the accumulated deficit times 21% and the top number is the current year loss times 21%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)										12 Months Ended
	Apr. 06, 2023	Mar. 23, 2023	Mar. 15, 2023	Feb. 18, 2023	Jul. 22, 2022	Jan. 18, 2022	Jan. 14, 2022	Feb. 09, 2021	Nov. 05, 2020	Dec. 31, 2022	Dec. 31, 2021	Apr. 14, 2023	Mar. 31, 2023	Mar. 07, 2023
Subsequent Event [Line Items]
Common stock issued									1,387,000	46,145,527	24,000,000
Repayment of the settlement liability										$ 158,528	$ 120,000
Common stock, shares issued										216,403,374	170,257,847
Common stock, shares outstanding										216,403,374	170,257,847
Green Horseshoe LLC [Member]
Subsequent Event [Line Items]
Common stock issued					19,000,000	10,290,000	16,855,527	12,000,000
Repayment of the settlement liability					$ 22,800	$ 51,450	$ 84,278	$ 60,000
Conversion price					$ 0.0012	$ 0.005	$ 0.005	$ 0.005
Subsequent Event [Member]
Subsequent Event [Line Items]
Retired shares		8,800
Common stock, shares issued													260,897,508
Common stock, shares outstanding													260,897,508
Subsequent Event [Member] | Selkirk Global Holdings, LLC [Member]
Subsequent Event [Line Items]
Convertible note												$ 2,535
Convertible promissory note	$ 50,000
Interest rate	10%
Maturity date	Apr. 05, 2024
Original issue discount, percentage	10%
Percentage of convertible promissory note	55%
Subsequent Event [Member] | Green Horseshoe LLC [Member]
Subsequent Event [Line Items]
Common stock issued				21,000,000
Repayment of the settlement liability				$ 25,200
Conversion price				$ 0.0012
Subsequent Event [Member] | Phase I Operations Inc [Member]
Subsequent Event [Line Items]
Convertible promissory note														$ 139,821
Conversion of debt, shares issued			23,502,934
Conversion of debt			$ 28,204