Black Bird Biotech (BBBT) 10-Q/A 11 Aug 20 2020 Q1 Quarterly report (amended) Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2020	Aug. 05, 2020
Cover [Abstract]
Entity Registrant Name	Digital Development Partners, Inc.
Entity Central Index Key	0001409999
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Amendment
Current Fiscal Year End Date	--12-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Mar. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		150,225,000
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
CURRENT ASSETS
Cash and cash equivalents	$ 22,741	$ 973
Accounts receivable, less allowance of $4,461 at March 31, 2020	4,461	0
Inventory	17,458	0
Deposit	20,000	0
Total current assets	64,660	973
TOTAL ASSETS	64,660	973
Current liabilities
Accounts payable and accrued liabilities	14,568	267,195
Related party loan payable	3,000	874,573
Total current liabilities	17,568	1,141,768
TOTAL LIABILITIES	17,568	1,141,768
STOCKHOLDERS' EQUITY
Common stock, $0.00001 par value, 225,000,000 shares authorized, 85,970,665 and 150,100,000 shares issued and outstanding at March 31, 2020, and December 31, 2019, respectively	150,100	85,971
Stockholder receivable	(1,000)
Additional paid-in capital	8,682,258	7,488,946
Retained earnings (accumulated deficit)	(8,784,266)	(8,715,712)
Total stockholders' equity	47,092	(1,140,795)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 64,660	$ 973

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current Assets
Allowances for doubtful account receivables	$ 4,461	$ 0
STOCKHOLDERS' EQUITY
Common Stock, Shares Par Value	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	225,000,000	225,000,000
Common Stock, Shares, Issued	85,970,665	150,100,000
Common Stock, Shares, Outstanding	85,970,665	150,100,000

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Consolidated Statements of Operations (Unaudited)
Sales	$ 5,903	$ 740
Cost of goods sold	3,932	6,279
Gross profit (loss)	1,971	(5,539)
Expenses
Consulting services	35,000	0
Website expense	878	0
Legal and professional services	23,325	7,200
Product license	0	10,450
Bad debt expense	0	0
General and administrative	11,311	155
Total expenses	70,514	17,805
Net operating loss	(68,543)	(23,344)
Other expense
Interest expense	(11)	0
Total other income (expense)	(11)	0
Profit (loss) before taxes	(68,554)	(23,344)
Income tax expense	0	0
Net profit (loss)	$ (68,554)	$ (23,344)
Net profit (loss) per common share
Basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding:
Basic and diluted	150,013,186	85,970,665

Statements of Changes in Stockh

Statements of Changes in Stockholders' Deficit (unaudited) - USD ($)	Total	Common Stock	Stockholder Recievable	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2018		85,970,665
Balance, amount at Dec. 31, 2018	$ (1,018,828)	$ 85,971	$ 0	$ 7,488,946	$ (8,593,745)
Net loss	(23,344)	$ 0	0	0	(23,344)
Balance, shares at Mar. 31, 2019		85,970,665
Balance, amount at Mar. 31, 2019	(1,048,244)	$ 85,971	0	7,488,946	(8,623,161)
Balance, shares at Dec. 31, 2019		85,970,665
Balance, amount at Dec. 31, 2019	(1,140,795)	$ 85,971	0	7,488,946	(8,715,712)
Cancellation of stock, shares		(79,265,000)
Cancellation of stock, amount	0	$ (79,265)	0	79,265	0
Stock issued for debt cancellation, shares		23,294,335
Stock issued for debt cancellation, amount	1,133,097	$ 23,294	0	1,109,803	0
Effect of issuance related to acquisition of Black Bird Potentials Inc., shares		120,000,000
Effect of issuance related to acquisition of Black Bird Potentials Inc., amount	114,945	$ 120,000	(1,000)	(4,055)	0
Inventory contributed to additional paid-in capital by related party	399	$ 0	0	399	0
Stock issued for services, shares		100,000
Stock issued for services, amount	8,000	$ 100	0	7,900	0
Net loss	(68,554)	$ 0	0	0	(68,554)
Balance, shares at Mar. 31, 2020		150,100,000
Balance, amount at Mar. 31, 2020	$ 47,092	$ 150,100	$ (1,000)	$ 8,682,258	$ (8,784,266)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net profit (loss)	$ (68,554)	$ (23,344)
Adjustments to reconcile net loss to net cash provided by operating activities:
Stock issued for services	8,000	0
Accrued interest	11
Inventory	(8,671)	0
Accrued expenses	2,986	0
Net cash used for operating activities	(66,228)	(23,344)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans payable - related party	3,000	0
Proceeds from issuance of common stock	0	51,000
Net cash provided by financing activities	3,000	51,000
Net increase (decrease) in cash and cash equivalents	(63,228)	27,656
Cash and cash equivalents at beginning of period	85,969	37,662
Cash and cash equivalents at end of period	22,741	65,318
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued to repay related party debt	1,133,097	0
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Income taxes paid	0	0
Interest expense	$ 0	$ 0

BASIS OF PRESENTATION AND NATUR

BASIS OF PRESENTATION AND NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2020
BASIS OF PRESENTATION AND NATURE OF OPERATIONS
1. BASIS OF PRESENTATION AND NATURE OF OPERATIONS	Basis of Presentation The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“GAAP”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required by GAAP for complete annual financial statement presentation. These unaudited interim financial statements, as of March 31, 2020, and for the three months ended March 31, 2020 and 2019, reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary to fairly present the Company’s financial position and the results of its operations for the periods presented, in accordance with the accounting principles generally accepted in the United States of America. Operating results for the three months ended March 31, 2020, are not necessarily indicative of the results to be expected for other interim periods or for the full year ending December 31, 2020. These unaudited interim financial statements should be read in conjunction with the financial statements and accompanying notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019, as filed with the Securities Exchange Commission. Nature of Operations From 2015 until the January 1, 2020 acquisition of Black Bird Potentials Inc., a Wyoming corporation (“Black Bird”), the Company was a “shell company,” as defined in Rule 12b-2 of the Securities Exchange Act of 1934. The Company’s Board of Directors has adopted the business plan of Black Bird and the Company’s ongoing operations now include those of Black Bird. References to “the Company” include Black Bird. The Company is engaged in the production and sale of consumer products, including products containing Cannabidiol, or CBD, derived from industrial hemp that contains no more than 0.3% THC. The Company’s products are marketed under the “Grizzly Creek Naturals” trademark. Also, the Company is a licensed participant in the Montana Hemp Pilot Program, under which the Company is a grower of industrial hemp. The Company has developed an environmentally-friendly biopesticide, MiteXstream, that eliminates mold, mildew and many pests, including spider mites, which are significant problems in the cultivation of cannabis (marijuana and industrial hemp) and hops. In January 2019, the Company applied to the U.S. Environmental Protection Agency for the certification of MiteXstream as a biopesticide. Sales of MiteXstream will not commence until EPA certification is achieved.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN	3 Months Ended
	Mar. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN	Going Concern The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company also has a working capital deficit as of December 31, 2019. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s activities will necessitate significant uses of working capital beyond 2019. Additionally, the Company’s capital requirements will depend on many factors, including the success of the Company’s researching for new markets. The Company plans to continue financing its operations with cash received from financing activities, more specifically from related party loans. While the Company strongly believes that its capital resources will be sufficient in the near term, there is no assurance that the Company’s activities will generate sufficient revenues to sustain its operations without additional capital or if additional capital is needed, that such funds, if available, will be obtainable on terms satisfactory to the Company. 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 be necessary in the event that the Company cannot continue as a going concern. 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 certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates. Cash and Cash Equivalents and Restricted Cash Cash and equivalents include investments with initial maturities of three months or less. The Company had no cash equivalents as of March 31, 2020, and December 31, 2019. Income Taxes The Company accounts for income taxes utilizing ASC 740, “Income Taxes”. ASC 740 requires the measurement of deferred tax assets for deductible temporary differences and operating loss carry forwards, and of deferred tax liabilities for taxable temporary differences. Measurement of current and deferred tax liabilities and assets is based on provisions of enacted tax law. The effects of future changes in tax laws or rates are not included in the measurement. The Company recognizes the amount of taxes payable or refundable for the current year and recognizes deferred tax liabilities and assets for the expected future tax consequences of events and transactions that have been recognized in the Company’s financial statements or tax returns. The Company currently has substantial net operating loss carry forwards. The Company has recorded a 100% valuation allowance against net deferred tax assets due to uncertainty of their ultimate realization. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Basic and Diluted Net Loss Per Share Net loss per share is calculated in accordance with ASC 260, Earnings per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There is no potential dilutive securities as of March 31, 2020, or March 31, 2019. Related Parties A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

ACQUISITION OF BLACK BIRD POTEN

ACQUISITION OF BLACK BIRD POTENTIALS INC.	3 Months Ended
	Mar. 31, 2020
ACQUISITION OF BLACK BIRD POTENTIALS INC.
3. ACQUISITION OF BLACK BIRD POTENTIALS INC.	Effective January 1, 2020, the Company consummated a plan and agreement of merger (the “Merger Agreement”) with Black Bird Potentials Inc., a Wyoming corporation (Black Bird), pursuant to which Black Bird became a wholly-owned subsidiary of the Company. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of Black Bird and four persons were added to the Company’s Board of Directors. Pursuant to the Merger Agreement, the Company’s four new directors were issued a total of 100,178,661 shares of Company common stock. Thus, a change in control of the Company occurred in connection with the Merger Agreement.

COMMON STOCK

COMMON STOCK	3 Months Ended
	Mar. 31, 2020
COMMON STOCK
4. COMMON STOCK	Acquisition of Black Bird Effective January 1, 2020, the Company consummated the Merger Agreement with Black Bird. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of Black Bird and four persons were added to the Company’s Board of Directors. Pursuant to the Merger Agreement, the Company’s four new directors were issued a total of 100,178,661 shares of Company common stock. Thus, a change in control of the Company occurred in connection with the Merger Agreement. Stock Cancellation Agreement In conjunction with the Merger Agreement, the Company entered into a cancellation of stock agreement with its former majority shareholder, EFT Holdings, Inc., whereby it cancelled all 79,265,000 shares of common stock then owned by EFT Holdings, Inc. Debt Forgiveness Agreements In conjunction with the Merger Agreement, the Company entered into debt forgiveness agreements with related parties, as follows: · EFT Holdings, Inc. · EF2T, Inc. · Astonia LLC Common Stock Issued for Services In March 2020, the Company issued 100,000 shares of common stock to two third-party consultants pursuant to a consulting agreement, which shares were valued at $.08 per share, or $8,000, in the aggregate. In addition to the issuance of such shares, the third-party consultants are to be paid $500 per month and a sales commission equal to 5% of sales made through Black Bird’s GrizzlyCreekNaturals.com website. The term of the consulting agreement extends from March 2020 to September 30, 2020, with an affirmed understanding that, assuming Black Bird approves of the results of the third-party consultants’ efforts, an extension is to be negotiated in good faith.

STOCKHOLDER RECEIVABLE

STOCKHOLDER RECEIVABLE	3 Months Ended
	Mar. 31, 2020
STOCKHOLDER RECEIVABLE
5. STOCKHOLDER RECEIVABLE	At March 31, 2020, cash relating to a stockholder receivable of Black Bird for $1,000, which stockholder receivable became a part of the Company’s outstanding common stock history, upon its acquisition of Black Bird. The stockholder receivable relates to 42,885 shares of Company common stock.

AMENDMENT OF ARTICLES OF INCORP

AMENDMENT OF ARTICLES OF INCORPORATION	3 Months Ended
	Mar. 31, 2020
AMENDMENT OF ARTICLES OF INCORPORATION
6. AMENDMENT OF ARTICLES OF INCORPORATION	In January 2020, the Company filed a Certificate of Amendment to our Articles of Incorporation to change its corporate name to “Black Bird Potentials Inc.” The effective time of this corporate action will depend on the date on which FINRA issues its approval thereof.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2020
RELATED PARTY TRANSACTIONS
7. RELATED PARTY TRANSACTIONS	Acquisition of Black Bird Effective January 1, 2020, the Company consummated the Merger Agreement with Black Bird. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of Black Bird and four persons were added to the Company’s Board of Directors. Pursuant to the Merger Agreement, the Company’s four new directors were issued a total of 100,178,661 shares of Company common stock. Thus, a change in control of the Company occurred in connection with the Merger Agreement. Stock Cancellation Agreement In conjunction with the Merger Agreement, the Company entered into a cancellation of stock agreement with its former majority shareholder, EFT Holdings, Inc., whereby it cancelled all 79,265,000 shares of common stock then owned by EFT Holdings, Inc. Debt Forgiveness Agreements In conjunction with the Merger Agreement, the Company entered into debt forgiveness agreements with related parties, as follows: EFT Holdings, Inc. EF2T, Inc. Astonia LLC Advances from Related Parties Three Months Ended March 31, 2020 During the three months ended March 31, 2020, advances of $3,000 were received from Astonia LLC. The amounts due Astonia LLC bear interest at 5% per year and have a maturity of one year. As of March 31, 2020, the Company owed Astonia LLC $11 in accrued and unpaid interest.

LOANS PAYABLE - RELATED PARTIES

LOANS PAYABLE - RELATED PARTIES	3 Months Ended
	Mar. 31, 2020
LOANS PAYABLE - RELATED PARTIES
8. LOANS PAYABLE - RELATED PARTIES	Three Months Ended March 31, 2020 During the three months ended March 31, 2020, the Company entered into three separate debt forgiveness agreements with related parties: EFT Holdings, Inc. EF2T, Inc. Astonia LLC During the three months ended March 31, 2020, advances of $3,000 were received from Astonia LLC. The amounts due Astonia LLC bear interest at 5% per year and have a maturity of one year. As of March 31, 2020, the Company owed Astonia LLC $11 in accrued and unpaid interest. The following table sets forth outstanding loans payable to related parties as of March 31, 2020, and December 31, 2019, respectively. Principal Amount Due Accrued Interest Amount Due Total Amount Due Name of Lender 3/31/20 12/31/19 3/31/20 12/31/19 3/31/20 12/31/19 EFT Holdings, Inc.* $ --- $ 634,323 $ --- $ 251,785 $ --- $ 886,108 EF2T, Inc. $ --- $ 105,250 $ --- $ 4,742 $ --- $ 109,992 Astonia LLC $ 3,000 $ 135,000 $ 11 $ 1,997 $ 3,011 $ 136,997 *Until the Company’s acquisition of Black Bird, EFT Holdings, Inc. was its majority shareholder.

REGIONAL DEVELOPMENT AND DISTRI

REGIONAL DEVELOPMENT AND DISTRIBUTION AGREEMENT	12 Months Ended
	Dec. 31, 2019
REGIONAL DEVELOPMENT AND DISTRIBUTION AGREEMENT
9. REGIONAL DEVELOPMENT AND DISTRIBUTION AGREEMENT	In March 2020, Black Bird entered into a regional development and distribution agreement with Northland Partners, LLC (the “Tri-State Distributor”), who will focus on distribution of Black Bird’s products in North Dakota, South Dakota and Minnesota. Tri-State Distributor has the right to distribute Black Bird’s products anywhere in the United States.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2019
SUBSEQUENT EVENTS
10. SUBSEQUENT EVENTS	Convertible Promissory Notes In April 2020, the Company obtained a total of $50,000 in loans from two third parties ($25,000 from each). In consideration of each loan, the Company issued a $25,000 face amount convertible promissory note that bears interest at 10% per annum, with principal and interest due in January 2021. Each such convertible promissory note may be converted into shares of our common stock at the rate of one share for each $.001 of debt converted anytime after August 30, 2020. Regulation A Offering In May 2020, the Company filed an Offering Statement on Form 1-A (File No. 254-11215) with SEC with respect to 20,000,000 shares of common stock, which was qualified by the SEC on August 4, 2020. Facility Lease In May 2020, Black Bird entered into a facility lease with Grizzly Creek Farms, LLC, an entity owned by one of the Company’s directors, Fabian G. Deneault, with respect to approximately 2,000 square feet of manufacturing space located in Ronan, Montana. Monthly rent under such lease is $1,500 and the initial term of such lease expires in December 2025. The Company utilizes the leased facility for the manufacture of products, including its FDA-listed hand sanitizer products. Distribution Agreements In June 2020, the Company terminated its distribution agreement with its Las Vegas-based distributor, due to non-performance. The Company has entered into an informal agreement with Hope Botanicals, LLC with respect to its becoming a replacement for the terminated Las Vegas-based distributor. Other Management has evaluated subsequent events through August 10, 2020.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Policies)	3 Months Ended
	Mar. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN
Going Concern	The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company also has a working capital deficit as of December 31, 2019. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s activities will necessitate significant uses of working capital beyond 2019. Additionally, the Company’s capital requirements will depend on many factors, including the success of the Company’s researching for new markets. The Company plans to continue financing its operations with cash received from financing activities, more specifically from related party loans. While the Company strongly believes that its capital resources will be sufficient in the near term, there is no assurance that the Company’s activities will generate sufficient revenues to sustain its operations without additional capital or if additional capital is needed, that such funds, if available, will be obtainable on terms satisfactory to the Company. 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 be necessary in the event that the Company cannot continue as a going concern.
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 certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates.
Cash and Cash Equivalents and Restricted Cash	Cash and equivalents include investments with initial maturities of three months or less. The Company had no cash equivalents as of March 31, 2020, and December 31, 2019.
Income Taxes	The Company accounts for income taxes utilizing ASC 740, “Income Taxes”. ASC 740 requires the measurement of deferred tax assets for deductible temporary differences and operating loss carry forwards, and of deferred tax liabilities for taxable temporary differences. Measurement of current and deferred tax liabilities and assets is based on provisions of enacted tax law. The effects of future changes in tax laws or rates are not included in the measurement. The Company recognizes the amount of taxes payable or refundable for the current year and recognizes deferred tax liabilities and assets for the expected future tax consequences of events and transactions that have been recognized in the Company’s financial statements or tax returns. The Company currently has substantial net operating loss carry forwards. The Company has recorded a 100% valuation allowance against net deferred tax assets due to uncertainty of their ultimate realization. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.
Basic and Diluted Net Loss Per Share	Net loss per share is calculated in accordance with ASC 260, Earnings per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, options and warrants are assumed exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There is no potential dilutive securities as of March 31, 2020, or March 31, 2019.
Related Parties	A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Recent Accounting Pronouncements	Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

LOANS PAYABLE - RELATED PARTI_2

LOANS PAYABLE - RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2020
RELATED PARTY TRANSACTIONS
Schedule of outstanding loan payables	Principal Amount Due Accrued Interest Amount Due Total Amount Due Name of Lender 3/31/20 12/31/19 3/31/20 12/31/19 3/31/20 12/31/19 EFT Holdings, Inc.* $ --- $ 634,323 $ --- $ 251,785 $ --- $ 886,108 EF2T, Inc. $ --- $ 105,250 $ --- $ 4,742 $ --- $ 109,992 Astonia LLC $ 3,000 $ 135,000 $ 11 $ 1,997 $ 3,011 $ 136,997

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Details Narrative)	3 Months Ended
	Mar. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN
Valuation allowance against net deferred tax assets	100.00%

ACQUISITION OF BLACK BIRD POT_2

ACQUISITION OF BLACK BIRD POTENTIALS INC. (Details Narrative) - Black Bird Potentials Inc. [Member]	3 Months Ended
	Mar. 31, 2020integershares
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	120,000,000
Number of directors | integer	4
Shares issued to director as part of acquisition	100,178,661

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative)	3 Months Ended
	Mar. 31, 2020USD ($)integer$ / sharesshares
Black Bird Potentials Inc. [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	120,000,000
Shares issued to director as part of acquisition	100,178,661
Number of directors | integer	4
Astonia LLC [Member]
Debt Conversion, Converted Instrument, Amount | $	$ 136,997
Debt Conversion, Converted Instrument, Shares Issued	2,831,661
EF2T, Inc. [Member]
Debt Conversion, Converted Instrument, Amount | $	$ 109,992
Debt Conversion, Converted Instrument, Shares Issued	2,240,768
EFT Holdings, Inc. [Member]
Debt Conversion, Converted Instrument, Amount | $	$ 886,108
Debt Conversion, Converted Instrument, Shares Issued	18,221,906
Common stock shares cancelled of related party	79,265,000
Common Stock Issued [Member]
Stock Issued During Period, Value, New Issues | $	$ 100,000
Stock issued per share | $ / shares	$ 0.08
Stock Issued During Period, Shares, New Issues	8,000
Commission to be paid to consulatation on sale of common stock, description	In addition to the issuance of such shares, the third-party consultants are to be paid $500 per month and a sales commission equal to 5% of sales made through Black Bird’s GrizzlyCreekNaturals.com website.

STOCKHOLDER RECEIVABLE (Details

STOCKHOLDER RECEIVABLE (Details Narrative) - Black Bird Potentials Inc. [Member]	3 Months Ended
	Mar. 31, 2020USD ($)shares
Stockholder receivable, Number of share | shares	42,885
Stockholder receivable, Value | $	$ 1,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2020USD ($)integershares	Mar. 31, 2019USD ($)
Advances from related party | $	$ 3,000	$ 0
EFT Holdings, Inc. [Member]
Common stock shares cancelled of related party | shares	79,265,000
Astonia LLC [Member]
Interest rate	5.00%
Advances from related party | $	$ 3,000
Accrued interest | $	$ 11
Maturity period	1 year
Debt Forgiveness Agreements [Member] | EFT Holdings, Inc. [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, amount | $	$ 18,221,906
Common stock shares isseud upon indebtedness, principal and accrued interest, shares | shares	886,108
Debt Forgiveness Agreements [Member] | EF2T, Inc. [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, amount | $	$ 109,992
Common stock shares isseud upon indebtedness, principal and accrued interest, shares | shares	2,240,768
Debt Forgiveness Agreements [Member] | Astonia LLC [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, amount | $	$ 136,997
Common stock shares isseud upon indebtedness, principal and accrued interest, shares | shares	2,831,661
Black Bird Potentials Inc. [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	120,000,000
Number of directors | integer	4
Shares issued to director as part of acquisition | shares	100,178,661

LOANS PAYABLE - RELATED PARTI_3

LOANS PAYABLE - RELATED PARTIES (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Astonia LLC [Member]
Loan payable, principal	$ 3,000	$ 135,000
Interest payable	11	1,997
Loan payable, total	3,011	136,997
EFT Holdings, Inc. [Member]
Loan payable, principal	0	634,323
Interest payable	0	251,785
Loan payable, total	0	886,108
EF2T, Inc. [Member]
Loan payable, principal	0	105,250
Interest payable	0	4,742
Loan payable, total	$ 0	$ 109,992

LOANS PAYABLE - RELATED PARTI_4

LOANS PAYABLE - RELATED PARTIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Advances from related party	$ 3,000	$ 0
Astonia LLC [Member]
Accrued interest	11
Advances from related party	$ 3,000
Interest rate	5.00%
Maturity period	1 year
Debt Forgiveness Agreements [Member] | EFT Holdings, Inc. [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, shares	886,108
Common stock shares isseud upon indebtedness, principal and accrued interest, amount	$ 18,221,906
Debt Forgiveness Agreements [Member] | EF2T, Inc. [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, shares	2,240,768
Common stock shares isseud upon indebtedness, principal and accrued interest, amount	$ 109,992
Debt Forgiveness Agreements [Member] | Astonia LLC [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, shares	2,831,661
Common stock shares isseud upon indebtedness, principal and accrued interest, amount	$ 136,997

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	1 Months Ended		3 Months Ended
	May 31, 2020USD ($)integershares	Apr. 30, 2020USD ($)$ / shares	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)
Advances from related party			$ 3,000	$ 0
Subsequent Event [Member]
Advances from related party		$ 50,000
Number of shares for regulation offering statement | shares	20,000,000
Subsequent Event [Member] | Grizzly Creek Farms, LLC [Member] | Facility Lease [Member]
Lease rent, Black Bird	$ 1,500
Leased area, Black Bird | integer	2,000
Lease expiration date, Black Bird	December 2025
Frequency of rent, Black Bird	Monthly
Subsequent Event [Member] | Convertible Promissory Note [Member] | Third Party 1 [Member]
Advances from related party		25,000
Debt instrument, face amount		$ 25,000
Debt instrument, interest rate		10.00%
Debt instrument, maturity date		January 2021
Debt instrument, conversion price | $ / shares		$ .001
Subsequent Event [Member] | Convertible Promissory Note [Member] | Third Party 2 [Member]
Advances from related party		$ 25,000
Debt instrument, face amount		$ 25,000
Debt instrument, interest rate		10.00%
Debt instrument, maturity date		January 2021
Debt instrument, conversion price | $ / shares		$ .001