Black Bird Biotech (BBBT) 10-K 15 Apr 21 2020 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2020	Apr. 14, 2021	Jun. 30, 2020
Cover [Abstract]
Entity Registrant Name	Digital Development Partners, Inc.
Entity Central Index Key	0001409999
Document Type	10-K
Amendment Flag	false
Entity Voluntary Filers	No
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	No
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		171,775,000
Entity Public Float			$ 1,672,560
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS
Cash and cash equivalents	$ 52,974	$ 973
Other current assets
Inventory	39,676	0
Pre-paid consulting	13,500	0
Total current assets	106,150	973
OTHER ASSETS
Deposit - asset purchase	20,000	0
TOTAL ASSETS	126,150	973
Other current liabilities
Accounts payable and accrued liabilities	46,253	267,195
Accrued interest payable	2,201	0
Due to related party	4,470	0
Related-party note payable	0	874,573
Third-party notes payable, net of discount related to conversion feature of $26,556 loan fees of $7,556 and debt discount of $3,871	45,617	0
Total current liabilities	98,541	1,141,768
TOTAL LIABILITIES	98,541	1,141,768
STOCKHOLDERS' EQUITY
Common stock, $0.00001 par value, 325,000,000 shares authorized, 164,925,000 and 85,970,665 shares issued and outstanding at December 31, 2020 and 2019, respectively	164,925	85,971
Stockholder receivable	(1,000)	0
Additional paid-in capital	703,353	7,488,946
Retained earnings (accumulated deficit)	(839,669)	(8,715,712)
Total stockholders' equity	27,609	(1,140,795)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 126,150	$ 973

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current liabilities
Third-party notes payable, net of discount	$ 26,556
Loan fees	7,556
Debt discount	$ 3,871
STOCKHOLDERS' EQUITY
Common Stock, Shares Par Value	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	325,000,000	325,000,000
Common Stock, Shares, Issued	164,925,000	85,970,665
Common Stock, Shares, Outstanding	164,925,000	85,970,665

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Consolidated Statements of Operations
Sales	$ 57,604	$ 17,771
Cost of goods sold	28,245	17,802
Gross profit (loss)	29,359	(31)
Expense
Consulting services	266,640	48,108
Website expense	17,899	8,471
Legal and professional services	143,310	32,860
Advertising and marketing	1,918	0
Bad debt expense	4,461	4,461
License fee	23,280	44,762
Rent	17,200	0
Beneficial conversion expense	29,788	0
General and administrative	209,666	10,980
Total expenses	714,162	149,642
Net operating loss	(684,803)	(149,673)
Other expense
Net other income (expense)	518	300
Interest expense	(5,873)	0
Total other income (expense)	(5,355)	300
Profit (loss) before taxes	(690,158)	(149,373)
Income tax expense	0	0
Net profit (loss)	$ (690,158)	$ (149,373)
Net profit (loss) per common share
Basic	$ 0	$ 0
Diluted	$ 0	$ 0
Weighted average number of common shares outstanding:
Basic-	120,358,931	120,358,939
Diluted-	132,545,440	120,358,939

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders Equity (Deficit) - USD ($)	Total	Common Stock [Member]	Stockholder Receivable [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]
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	(149,373)	$ 0	0	0	(121,967)
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)
Net loss	(690,158)	$ 0	0	0	(690,158)
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)	(8,570,256)	8,566,201
Stock issued for services, shares		1,600,000
Stock issued for services, amount	23,000	$ 1,600	0	21,400	0
Stock issued for cash, shares		13,325,000
Stock issued for cash, amount	530,500	$ 13,325	0	517,175	0
Beneficial conversion related to convertible debt	56,343	0	0	56,343	0
Inventory contributed to additional paid-in capital by related party	677	$ 0	0	677	0
Balance, shares at Dec. 31, 2020		164,925,000
Balance, amount at Dec. 31, 2020	$ 27,609	$ 164,925	$ (1,000)	$ 703,353	$ (839,669)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (690,158)	$ (149,373)
Adjustments to reconcile net loss to net cash used for operating activities:
Stock issued for services	23,000	45,000
Account receivable	0	(8,922)
Debt amortization	672	0
Bad debt expense	4,461	4,461
Non-cash beneficial conversion expense	29,788	0
Prepaid consulting fees	(13,500)	0
Accrued interest	2,201	0
Inventory	(30,212)	(6,581)
Deposits	20,000	(20,000)
Accrued expenses	34,283	4,272
Net cash used for operating activities	(619,465)	(131,143)
CASH FLOWS FROM INVESTING ACTIVITIES
Deposit - asset purchase	(20,000)	0
Net cash used for investing activities	(20,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES
Financing fees paid	(8,000)	0
Repayment of loan payable - third party	(25,000)	0
Repayments on related-party notes	0	179,450
Loans payable - third parties	104,500	0
Proceeds from issuance of common stock	530,500	0
Net advances from related party	4,470	0
Net cash provided by financing	606,470	179,450
Net increase (decrease) in cash and cash equivalents	(32,995)	48,307
Cash and cash equivalents at beginning of period	973	37,662
Cash and cash equivalents at end of period	52,974	973
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued to repay related party debt	1,133,067	0
Common stock issued for stockholder receivable	0	1,000
Non-cash additional paid-in capital by related parties	677	2,206
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Income taxes paid	0	0
Interest paid	$ 3,000	$ 0

BASIS OF PRESENTATION AND NATUR

BASIS OF PRESENTATION AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2020
BASIS OF PRESENTATION AND NATURE OF OPERATIONS
1. BASIS OF PRESENTATION AND NATURE OF OPERATIONS	Digital Development Partners, Inc. (the “Company”) was incorporated in the State of Nevada in 2006 under the name “Cyprium Resources Inc.”, which was changed to its current name in August 2009. Through 2014, the Company was involved, first, in the mining industry and, then, in the communications industry. 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, as well as its other wholly-owned subsidiaries: Big Sky American Dist., LLC, a Montana limited liability company, and Black Bird Hemp Manager, LLC, a Montana limited liability company. The Company is the exclusive worldwide manufacturer and distributor for MiteXstream TM The Company also manufactures and sells, under its Grizzly Creek Naturals TM

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN	12 Months Ended
	Dec. 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 only a small capital surplus as of December 31, 2020. 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 2020. 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 or restricted cash as of December 31, 2020 and 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. At December 31, 2020, there were potentially dilutive securities of the Company outstanding; at December 31, 2019, there were no potentially dilutive securities of the Company outstanding. 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	12 Months Ended
	Dec. 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. Due to the effects of the “reverse merger” acquisition of Black Bird occurring effective January 1, 2020, in accordance with ASC 805 Business Combinations Accordingly, (1) the Company’s Consolidated Balance Sheet as of December 31, 2020, reports the Company and Black Bird on a consolidated basis, (2) the Company’s Consolidated Balance Sheet as of December 31, 2019, reports the Company as it existed prior to its acquisition of Black Bird, (3) the Company’s Consolidated Statement of Changes in Stockholders’ Equity (Deficit) for December 31, 2019 reflects the Company as it existed prior to its acquisition of Black Bird, and for December 31, 2020 reflects an adjustment for the revere merger (recapitalization) between the Company and Black Bird, (4) the Company’s Consolidated Statement of Operations and Consolidated Statement of Cash Flows for the year ended December 31, 2020, reports the Company and Black Bird on a consolidated basis, and (5), the Company’s Consolidated Statement of Operations and Consolidated Statement of Cash Flows for the year ended December 31, 2019, report historical information of Black Bird.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 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 and effective January 1, 2020, 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 and effective January 1, 2020, 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 were 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 expired September 30, 2020. In November 2020, the Company issued a total of 1,500,000 shares of common stock to two third-party consultants, pursuant to separate consulting agreements, which shares were valued at $.01 per share, or $15,000, in the aggregate. In addition to the issuance of such shares, the third-party consultants were paid a total of $6,200 in cash for website development and related services. The terms of these consulting agreements expire September 30, 2021. Common Stock Issued for Cash During the year ended December 31, 2020, the Company sold 125,000 shares of its common stock to a third party for $2,500 in cash, or $.02 per share. Also during the year ended December 31, 2020, the Company sold a total of 13,200,000 shares of its common stock for a total of $528,000, or $.04 per share, in cash, under its Offering Statement on Form 1-A (File No. 254-11215) (the “Regulation A Offering”).

STOCKHOLDER RECEIVABLE

STOCKHOLDER RECEIVABLE	12 Months Ended
	Dec. 31, 2020
STOCKHOLDER RECEIVABLE
5. STOCKHOLDER RECEIVABLE	At December 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. The Company expects to collect the stockholder receivable amount during the second quarter of 2021.

AMENDMENT OF ARTICLES OF INCORP

AMENDMENT OF ARTICLES OF INCORPORATION	12 Months Ended
	Dec. 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.” In January 2020, application was made to FINRA for approval and implementation of the corporate name change. FINRA did not approve such filing, due to an extended passage of time from the Company’s initial filing and its being late in filing certain of its periodic reports. The Company intends to re-file for approval of the corporate name change action, during the second quarter of 2021. (See Note 15. Subsequent Events—Amendments of Articles of Incorporation

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 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 Year Ended December 31, 2020 During the year ended December 31, 2020, net advances of $4,470 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 December 31, 2020, the Company owed Astonia LLC $161 in accrued and unpaid interest. Year Ended December 31, 2019 During the year ended December 31, 2019, advances of $22,676 were received from EFT Holdings, Inc. Also during the year ended December 31, 2019, the Company repaid $139,611 in loans due to EFT Holdings, Inc. The amounts due EFT Holdings, Inc. carried an interest rate of 5% per year, were secured by all future sales of the Company and had a maturity of one year. As of December 31, 2019, the Company owed EFT Holdings, Inc. $251,785 in accrued and unpaid interest. $-0- of these EFT Holdings, Inc. advances at December 31, 2019, were past due and payable upon demand. In conjunction with the Merger Agreement, all amounts owed to EFT Holdings, Inc. as of December 31, 2019, were extinguished. (See Debt Forgiveness Agreements During the year ended December 31, 2019, advances of $64,500 were received from EF2T, Inc. The amounts due EF2T, Inc. carried an interest rate of 5% per year, were secured by all future sales of the Company and had a maturity of one year. As of December 31, 2019, the Company owed EF2T, Inc. $4,742 in accrued and unpaid interest. In conjunction with the Merger Agreement, all amounts owed to EF2T, Inc. as of December 31, 2019, were extinguished. (See Debt Forgiveness Agreements During the year ended December 31, 2019, advances of $135,000 were received from Astonia, LLC. Astonia, LLC is considered a “related party”, due to the fact that a Director of the Company, Jack Jie Qin, is the manager of Astonia. The amounts due Astonia, LLC carried an interest rate of 5% per year, were secured by all future sales of the Company and had a maturity of one year. As of December 31, 2019, the Company owed Astonia $1,997 in accrued and unpaid interest. In conjunction with the Merger Agreement, all amounts owed to Astonia, LLC as of December 31, 2019, were extinguished. (See Debt Forgiveness Agreements 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, as well as for storage. Original MiteXstream Agreement Effective January 1, 2019, Black Bird entered into a Distribution and Private Label Agreement (the “Original MiteXstream Agreement”) with Thoreauvian Product Services, LLC (“TPS”), a company controlled by two of the Company’s officers and directors, Fabian G. Deneault and Eric Newlan, relating to the Company’s licensed biopesticide product, MiteXstream (the “Private Label Product”). The Original MiteXstream Agreement has an initial term of 10 years and a single 10-year renewal term. Under the Original MiteXstream Agreement, the Company has the exclusive right to distribute and sell the Private Label Product in the United States and Canada. In addition, the Company is required to pay a $20,000 exclusivity fee and to purchase $20,000 of the Private Label Product in conjunction with the signing of the Original MiteXstream Agreement and to purchase not less than $20,000 of the Private Label Product each year. In addition, the Company is required to pay all costs in excess of $20,000 associated with MiteXstream’s becoming approved by the U.S. EPA (and relevant states) as a pesticide. In February 2021, the Original MiteXstream Agreement was replaced with a similar agreement between the Company and Touchstone Enviro Solutions Inc., the parent company of TPS. (See Note 15. Subsequent Events—New MiteXstream Agreement

LOANS PAYABLE - THIRD PARTIES

LOANS PAYABLE - THIRD PARTIES	12 Months Ended
	Dec. 31, 2020
LOANS PAYABLE - THIRD PARTIES
8. LOANS PAYABLE - THIRD PARTIES	Convertible Promissory Notes In April 2020, the Company obtained a $25,000 loan from a third party. In consideration of such 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. Such convertible promissory note may be converted into shares of Company common stock at the rate of one share for each $.001 of debt converted anytime after August 30, 2020, until the due date of such note. As of December 31, 2020, the Company owed $1,800 in accrued interest under such note and had an unamortized debt discount of $1,666 related to the beneficial conversion feature that will be amortized over the remaining life of such loan. In April 2020, the Company obtained a $25,000 loan from a third party. In consideration of such 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. Such convertible promissory note was convertible into shares of Company common stock at the rate of one share for each $.001 of debt converted anytime after August 30, 2020, until the due date of such note. In November 2020, the Company repaid the $25,000 principal amount and $3,000 of accrued interest. In December 2020, the Company obtained a loan from a third party which netted the Company $50,000 in proceeds. In consideration of such loan, the Company issued a $58,600.00 face amount convertible promissory note, with OID of $4,100, that bears interest at 10% per annum, with principal and interest due in September 2021. The Company has the right to repay such convertible promissory note at a premium ranging from 120% to 145% of the face amount. Such convertible promissory note may be converted into shares of the Company’s common stock at a conversion price equal to the lower of 60% of the market price of the Company’s common stock on the date of issuance of such convertible promissory note and the date of conversion, any time after June 15, 2021. As of December 31, 2020, the Company owed $240 in accrued interest under such note and had an unamortized debt discount of $24,889 related to the beneficial conversion feature that will be amortized over the remaining life of such loan, and $3,872 related to the discount on the loan.

LOANS PAYABLE - RELATED PARTIES

LOANS PAYABLE - RELATED PARTIES	12 Months Ended
	Dec. 31, 2020
LOANS PAYABLE - RELATED PARTIES
9. LOANS PAYABLE - RELATED PARTIES	The following table sets forth outstanding loans payable to related parties as of December 31, 2020, and December 31, 2019, respectively. Principal Amount Due Accrued Interest Amount Due Total Amount Due Name of Lender 12/31/20 12/31/19 12/31/20 12/31/19 12/31/20 12/31/19 EFT Holdings, Inc.* $ --- $ 634,323 $ --- $ 251,785 $ --- $ 886,108 EF2T, Inc. $ --- $ 105,250 $ --- $ 4,742 $ --- $ 109,992 Astonia LLC $ 4,470 $ 135,000 $ 161 $ 1,997 $ 4,631 $ 136,997 * Until the Company’s acquisition of Black Bird, EFT Holdings, Inc. was its majority shareholder. Year Ended December 31, 2020 During the year ended December 31, 2020, net advances of $4,470 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 December 31, 2020, the Company owed Astonia LLC $161 in accrued and unpaid interest. Year Ended December 31, 2019 During the year ended December 31, 2019, advances of $22,676 were received from EFT Holdings, Inc. Also during the year ended December 31, 2019, the Company repaid $139,611 in loans due to EFT Holdings, Inc. The amounts due EFT Holdings, Inc. carried an interest rate of 5% per year, were secured by all future sales of the Company and had a maturity of one year. As of December 31, 2019, the Company owed EFT Holdings, Inc. $251,785 in accrued and unpaid interest. $-0- of these EFT Holdings, Inc. advances at December 31, 2019, were past due and payable upon demand. In conjunction with the Merger Agreement, all amounts owed to EFT Holdings, Inc. as of December 31, 2019, were extinguished. (See Debt Forgiveness Agreements During the year ended December 31, 2019, advances of $64,500 were received from EF2T, Inc. The amounts due EF2T, Inc. carried an interest rate of 5% per year, were secured by all future sales of the Company and had a maturity of one year. As of December 31, 2019, the Company owed EF2T, Inc. $4,742 in accrued and unpaid interest. In conjunction with the Merger Agreement, all amounts owed to EF2T, Inc. as of December 31, 2019, were extinguished. (See Debt Forgiveness Agreements During the year ended December 31, 2019, advances of $135,000 were received from Astonia, LLC. Astonia, LLC is considered a “related party”, due to the fact that a Director of the Company, Jack Jie Qin, is the manager of Astonia. The amounts due Astonia, LLC carried an interest rate of 5% per year, were secured by all future sales of the Company and had a maturity of one year. As of December 31, 2019, the Company owed Astonia $1,997 in accrued and unpaid interest. In conjunction with the Merger Agreement, all amounts owed to Astonia, LLC as of December 31, 2019, were extinguished. (See Debt Forgiveness Agreements Debt Cancellation Agreements During the year ended December 31, 2020, the Company entered into three separate debt forgiveness agreements with related parties: EFT Holdings, Inc. EF2T, Inc. Astonia LLC

PRODUCT DISTRIBUTION AGREEMENTS

PRODUCT DISTRIBUTION AGREEMENTS	12 Months Ended
	Dec. 31, 2020
PRODUCT DISTRIBUTION AGREEMENTS
10. PRODUCT DISTRIBUTION AGREEMENTS	Tri-State Distributor 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. Due to existing COVID-19-related restrictions during 2020, the Tri-State Distributor did not purchase any products from us. Las Vegas Distributor In June 2020, Black Bird terminated its distribution agreement with its Las Vegas-based distributor, due to non-performance. In July 2020, Black Bird entered into a distribution agreement with Hope Botanicals, LLC with respect to its becoming a replacement for the terminated Las Vegas-based distributor. Hope Botanicals has the right to distribute Black Bird’s products anywhere in the United States. Montana Distributor In September 2020, Black Bird entered into a distribution agreement with Raghorn Wholesale LLC, who will focus on distribution of Black Bird’s products in Montana, Idaho and North Dakota. Raghorn has the right to distribute Black Bird’s products anywhere in the United States.

REGULATION A OFFERING

REGULATION A OFFERING	12 Months Ended
	Dec. 31, 2020
REGULATION A OFFERING
11. REGULATION A OFFERING	In May 2020, the Company filed the Regulation A Offering with SEC with respect to 70,000,000 shares of common stock, as amended, which was qualified by the SEC on August 4, 2020. Through December 31, 2020, the Company sold a total of 13,200,000 shares of its common stock for a total of $528,000, or $.04 per share, in cash, under the Regulation A Offering.

ASSET PURCHASE AGREEMENT

ASSET PURCHASE AGREEMENT	12 Months Ended
	Dec. 31, 2020
REGULATION A OFFERING
12. ASSET PURCHASE AGREEMENT	In December 2020, a newly-formed subsidiary of the Company, Big Sky American Dist., LLC, a Montana limited liability company (“Big Sky American”), which distributes the Company’s Grizzly Creek Naturals products, entered into an asset purchase agreement (the “Big Sky APA”), whereby it was to purchase certain distribution-related assets associated with approximately 200 retail locations in Western Montana for $200,000 in cash, including a $20,000 non-refundable deposit paid at signing. The closing of this transaction occurred in February 2021. (See Note 15. Subsequent Events—Asset Purchase Agreement

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
INCOME TAXES
13. INCOME TAXES	The Company’s federal income tax returns for the years ended December 31, 2017, through December 31, 2019, remain subject to examination by the Internal Revenue Service, as of December 31, 2020. No provision was made for federal income tax for the year ended December 31, 2020, since the Company had net operating losses. The Company has available net operating loss carry-forward of approximately $1,988,000, which begins to expire in 2029 unless utilized beforehand. The availability of the Company’s net operating loss carry forwards are subject to limitation if there is a 50% or more positive change in the ownership of the Company’s stock. As presented below, the Company generated a deferred tax asset through the net operating loss carry-forward. However, a 100% valuation allowance has been established because the ultimate realization of the deferred tax asset is dependent upon the generation of future taxable income during the periods in which the net operating loss carryforwards are available. Management considers projected future taxable income, the scheduled reversal of deferred tax liabilities and available tax planning strategies that can be implemented by the Company in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the period in which the net operating loss carryforwards are available to reduce income taxes payable, management has established a full valuation allowance such that the net deferred tax asset is $0, as of December 31, 2020 and 2019. The Tax Cuts and Jobs Act of 2017 (the “2017 Act”) reduced the corporate tax rate from 35% to 21% for tax years beginning after December 31, 2018. For net operating losses (NOLs) arising after December 31, 2018, the 2017 Act limits a taxpayer’s ability to utilize NOL carryforwards to 80% of taxable income. In addition, NOLs arising after 2017 can be carried forward indefinitely, but carryback is generally prohibited. NOLs generated in tax years beginning before January 1, 2018, will not be subject to the taxable income limitation. The 2017 Act would eliminate the carryback of all NOLs arising in a tax year ending after 2017 and, instead, permits all such NOLs to be carried forward indefinitely. As of December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 417,673 $ 272,740 Less: valuation allowance (417,673 ) (272,740 ) Net deferred tax assets $ --- $ ---

LEASING COMMITMENTS

LEASING COMMITMENTS	12 Months Ended
	Dec. 31, 2020
LEASING COMMITMENTS
14. LEASING COMMITMENTS	The Company has two operating leases that expire in 2022 and 2025. Rent expense for the years ended December 31, 2020 and 2019, totaled $17,200 and $-0-, respectively. Future minimum payments under leases are as follows: 2021 $ 25,200 2022 19,800 2023 18,000 2024 18,000 2025 18,000 $ 99,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
15. SUBSEQUENT EVENTS	Regulation A Offering Since December 31, 2020, the Company has sold a total of 4,875,000 shares of its common stock for a total of $195,000, or $.04 per share, in cash, under the Regulation A Offering. Convertible Promissory Notes In January 2021, the Company obtained a loan from a third party which netted the Company $52,000 in proceeds. In consideration of such loan, the Company issued a $55,500.00 face amount convertible promissory note that bears interest at 12% per annum, with principal and interest due in January 2022. The Company has the right to repay such convertible promissory note at a premium ranging from 125% to 145% of the face amount. Such convertible promissory note may be converted into shares of the Company’s common stock at a conversion price equal to the lower of 61% of the market price of the Company’s common stock on the date of issuance of such convertible promissory note and the date of conversion, any time after July 14, 2021. In February 2021, the Company obtained a loan from a third party which netted us $106,000 in proceeds. In consideration of such loan, the Company issued a $121,000.00 face amount promissory note, with OID of $15,000, that bears interest at 9% per annum, with principal and interest payable in eight equal monthly payments of $15,125 beginning in August 2021. The Company has the right to repay such promissory note at any time. Should the Company default on such promissory note, it becomes convertible into shares of the Company’s common stock at a conversion price equal to the lesser of the lowest closing bid price of the Company’s commons stock for the trading day immediately preceding either (a) the delivery of a notice of default, (b) the delivery of a notice of conversion resulting from such default or (c) the issue date of such promissory note. In addition, we issued 2,000,000 shares of our common stock to this lender as a commitment fee, which shares were valued at $0.0462 per share, or $92,400, in the aggregate. In February 2021, the Company obtained a loan from a third party which netted the Company $43,500 in proceeds. In consideration of such loan, the Company issued a $43,500.00 face amount convertible promissory note that bears interest at 12% per annum, with principal and interest due in January 2022. The Company has the right to repay such convertible promissory note at a premium ranging from 125% to 145% of the face amount. Such convertible promissory note may be converted into shares of the Company’s common stock at a conversion price equal to the lower of 61% of the market price of the Company’s common stock on the date of issuance of such convertible promissory note and the date of conversion, any time after August 17, 2021. New MiteXstream Agreement In February 2021, Black Bird entered into a Manufacturing, Sales and Distribution License Agreement (the “New MiteXstream Agreement”) with a related party, Touchstone Enviro Solutions, Inc., which replaced a prior similar agreement (the “Original MiteXstream Agreement”) and served to expand Black Bird’s rights with respect to MiteXstream, an EPA-registered biopesticide. The New MiteXstream Agreement contains the following important provisions as compared to the Original MiteXstream Agreement: New MiteXstream Agreement Original MiteXstream Agreement Term December 31, 2080 Initial terms of 10 years, with one 10-year renewal term Territory Worldwide Exclusive (1) United States and Canada Royalty $10.00 per gallon manufactured Effective royalty of an estimated $50 per gallon Minimums 2,500 gallons of concentrate manufactured per year (2) $20,000 of product per year Sublicensing Right to sublicense granted No right to sublicense Trademarks For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water” For no extra consideration, rights granted to use “MiteXstream” (1) Exclusivity ends and becomes non-exclusive, if the minimum of 2,500 gallons per year is not met. (2) The minimum (2,500 gallons per year) is deemed to have been satisfied through December 31, 2022. The disinterested Directors of the Company approved the New MiteXstream Agreement. Asset Purchase Agreement In February 2021, Big Sky American consummated the Big Sky APA, whereby purchased certain distribution-related assets associated with approximately 200 retail locations in Western Montana. At the closing of the Big Sky APA, Big Sky American delivered the remaining $180,000 in cash owed. Common Stock Issued for Services In January, February and March 2021, the Company issued a total of 150,000 shares (50,000 shares each month) of its common stock to a third-party consultant, which shares were valued at $0.0406 per share ($2,030, in the aggregate), $0.0534 per share ($2,670, in the aggregate) and $0.0436 per share ($2,180), respectively. In February 2021, we issued 2,000,000 shares of our common stock as a commitment fee, which shares were valued at $0.0462 per share, or $92,400, in the aggregate. Amendments of Articles of Incorporation In February 2021, the Company amended its Articles of Incorporation to increase the number of authorized shares of its common stock to 325,000,000. In April 2021, holders of approximately 58.32% of the Company’s common stock approved a change in the Company’s corporate name to “Black Bird Biotech, Inc.” Other Management has evaluated subsequent events through April 15, 2021, the date on which the financial statements were available to be issued.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Policies)	12 Months Ended
	Dec. 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 only a small capital surplus as of December 31, 2020. 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 2020. 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 or restricted cash as of December 31, 2020 and 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. At December 31, 2020, there were potentially dilutive securities of the Company outstanding; at December 31, 2019, there were no potentially dilutive securities of the Company outstanding.
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 PARTIES (

LOANS PAYABLE RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2020
LOANS PAYABLE - RELATED PARTIES
LOANS PAYABLE - RELATED PARTIES	Principal Amount Due Accrued Interest Amount Due Total Amount Due Name of Lender 12/31/20 12/31/19 12/31/20 12/31/19 12/31/20 12/31/19 EFT Holdings, Inc.* $ --- $ 634,323 $ --- $ 251,785 $ --- $ 886,108 EF2T, Inc. $ --- $ 105,250 $ --- $ 4,742 $ --- $ 109,992 Astonia LLC $ 4,470 $ 135,000 $ 161 $ 1,997 $ 4,631 $ 136,997

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
INCOME TAXES
Schedule of deffered tax assets	As of December 31, 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 417,673 $ 272,740 Less: valuation allowance (417,673 ) (272,740 ) Net deferred tax assets $ --- $ ---

LEASING COMMITMENTS (Tables)

LEASING COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
LEASING COMMITMENTS
Schedule of future minimum lease payments	2021 $ 25,200 2022 19,800 2023 18,000 2024 18,000 2025 18,000 $ 99,000

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS
Scedule of mitexstream agreement	New MiteXstream Agreement Original MiteXstream Agreement Term December 31, 2080 Initial terms of 10 years, with one 10-year renewal term Territory Worldwide Exclusive (1) United States and Canada Royalty $10.00 per gallon manufactured Effective royalty of an estimated $50 per gallon Minimums 2,500 gallons of concentrate manufactured per year (2) $20,000 of product per year Sublicensing Right to sublicense granted No right to sublicense Trademarks For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water” For no extra consideration, rights granted to use “MiteXstream”

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Details Narrative)	12 Months Ended
	Dec. 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] - January 1, 2020 [Member]	12 Months Ended
	Dec. 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)	1 Months Ended		12 Months Ended
	Feb. 28, 2021USD ($)shares	Nov. 30, 2020USD ($)$ / sharesshares	Dec. 31, 2020USD ($)integer$ / sharesshares	Dec. 31, 2019USD ($)
Stock Issued During Period, Shares, New Issues | shares		1,500,000
Price per share | $ / shares		$ .01	$ .04
Commission to be paid to consulatation on sale of common stock, description		In addition to the issuance of such shares, the third-party consultants were paid a total of $6,200 in cash for website development and related services. The terms of these consulting agreements expire September 30, 2021.
Common stock, shares sold | shares			13,200,000
Proceeds from common stock shares sold			$ 528,000
Stock Issued During Period, Value, New Issues		$ 15,000
January 1, 2020 [Member] | Black Bird Potentials Inc. [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares			120,000,000
Shares issued to director as part of acquisition | shares			100,178,661
Number of directors | integer			4
Common Stock Issued [Member] | March 2020 [Member]
Price per share | $ / shares			$ 0.08
Commission to be paid to consulatation on sale of common stock, description			In addition to the issuance of such shares, the third-party consultants were 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 expired September 30, 2020.
Stock Issued During Period, Value, New Issues			$ 8,000
Stock Issued During Period, Shares, New Issues | shares			100,000
Third Party [Member]
Stock Issued During Period, Shares, New Issues | shares	2,000,000		125,000
Price per share | $ / shares			$ .02
Stock Issued During Period, Value, New Issues	$ 92,400
Common stock, shares issued for cash, amount			$ 2,500
EFT Holdings, Inc. [Member]
Common stock, shares issued for cash, amount				$ 251,785
Common stock shares cancelled of related party | shares			79,265,000
EFT Holdings, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount			$ 886,108
Debt Conversion, Converted Instrument, Shares Issued | shares			18,221,906
EF2T, Inc. [Member]
Common stock, shares issued for cash, amount				4,742
EF2T, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount			$ 109,992
Debt Conversion, Converted Instrument, Shares Issued | shares			2,240,768
Astonia LLC [Member]
Common stock, shares issued for cash, amount				1,997
Astonia LLC [Member] | Debt Forgiveness Agreements [Member]
Common stock, shares issued for cash, amount			$ 136,997	$ 1,997
Debt Conversion, Converted Instrument, Amount			$ 136,997
Debt Conversion, Converted Instrument, Shares Issued | shares			2,831,661

STOCKHOLDER RECEIVABLE (Details

STOCKHOLDER RECEIVABLE (Details Narrative) - Black Bird Potentials Inc. [Member]	12 Months Ended
	Dec. 31, 2020USD ($)shares
Stockholder receivable, shares | shares	42,885
Stockholder receivable, value | $	$ 1,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative)	1 Months Ended	12 Months Ended
	May 31, 2020USD ($)ft²	Dec. 31, 2020USD ($)integershares	Dec. 31, 2019USD ($)
Interest rate		10.00%
Advances from related party		$ 4,470	$ 0
Grizzly Creek Farms, LLC [Member]
Frequency of rent, Black Bird	Monthly
Lease expiration date, Black Bird	December 2025
Leased area, Black Bird | ft²	2,000
Lease rent, Black Bird	$ 1,500
January 1, 2020 [Member] | 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
Original MiteXstream Agreement [Member] | January 1, 2019 [Member]
Exclusivity fess upon product purchase		$ 20,000
Term of agreement		The Original MiteXstream Agreement has an initial term of 10 years and a single 10-year renewal term.
Product value		$ 20,000
Debt description		In addition, the Company is required to pay a $20,000 exclusivity fee and to purchase $20,000 of the Private Label Product in conjunction with the signing of the Distribution Agreement and to purchase not less than $20,000 of the Private Label Product each year.
Other excess cost payment		$ 20,000
EF2T, Inc. [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, amount			$ 4,742
Interest rate			5.00%
Advances from related party			$ 64,500
EF2T, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares		2,240,768
Debt Conversion, Converted Instrument, Amount		$ 109,992
Astonia LLC [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, amount			$ 1,997
Accrued and unpaid interest		$ 161
Interest rate		5.00%	5.00%
Advances from related party		$ 4,470	$ 135,000
Astonia LLC [Member] | Debt Forgiveness Agreements [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, amount		$ 136,997	$ 1,997
Interest rate		5.00%	5.00%
Debt Conversion, Converted Instrument, Shares Issued | shares		2,831,661
Debt Conversion, Converted Instrument, Amount		$ 136,997
Common stock shares isseud upon indebtedness, principal and accrued interest, shares | shares		2,831,661
EFT Holdings, Inc. [Member]
Common stock shares isseud upon indebtedness, principal and accrued interest, amount			$ 251,785
Interest rate			5.00%
Advances from related party			$ 22,676
Loans due			$ 139,611
EFT Holdings, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares		18,221,906
Debt Conversion, Converted Instrument, Amount		$ 886,108

LOANS PAYABLE - THIRD PARTIES (

LOANS PAYABLE - THIRD PARTIES (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	Nov. 30, 2020	Apr. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Promissory note, description			The Company has the right to repay such convertible promissory note at a premium ranging from 120% to 145% of the face amount
Debt instrument, maturity date			September 2021
Unamortized debt discount			$ 24,889
Loan discount			$ 3,872
Conversion price			60.00%
Debt instrument, face amount			$ 58,600
Loans payable - third parties			104,500	$ 0
Origional issuance discount			$ 4,100
Debt instrument, interest rate			10.00%
Accrued interest			$ 240
Unamortized debt discount			3,871
Repayment of related party debt			25,000	0
Interest paid			3,000	$ 0
Convertible Promissory Note [Member] | Third Party 2 [Member]
Debt instrument, maturity date		January 2021
Debt instrument, face amount		$ 25,000
Debt instrument, interest rate		10.00%
Accrued interest			1,800
Loans payable - related party		$ 25,000
Unamortized debt discount			$ 1,666
Debt instrument, conversion price		$ .001
Convertible Promissory Note [Member] | Third Party 1 [Member]
Debt instrument, maturity date		January 2021
Debt instrument, face amount		$ 25,000
Debt instrument, interest rate		10.00%
Loans payable - related party		$ 25,000
Debt instrument, conversion price		$ .001
Repayment of related party debt	$ 25,000
Interest paid	$ 3,000

LOANS PAYABLE - RELATED PARTI_2

LOANS PAYABLE - RELATED PARTIES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Loan payable, principal	$ 58,600
EFT Holdings, Inc. [Member]
Loan payable, principal	0	$ 634,323
Interest payable	0	251,785
Loan payable, total	0	886,108
Astonia LLC [Member]
Loan payable, principal	4,470	135,000
Interest payable	161	1,997
Loan payable, total	4,631	136,997
EF2T, Inc. [Member]
Loan payable, principal	0	105,250
Interest payable	0	4,742
Loan payable, total	$ 0	$ 109,992

LOANS PAYABLE - RELATED PARTI_3

LOANS PAYABLE - RELATED PARTIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Interest rate	10.00%
Advances from related party	$ 4,470	$ 0
EF2T, Inc. [Member]
Interest rate		5.00%
Common stock shares issued upon indebtedness, principal and accrued interest, amount		$ 4,742
Advances from related party		$ 64,500
Astonia LLC [Member]
Interest rate	5.00%	5.00%
Common stock shares issued upon indebtedness, principal and accrued interest, amount		$ 1,997
Advances from related party	$ 4,470	$ 135,000
Accrued and unpaid interest	$ 161
EFT Holdings, Inc. [Member]
Interest rate		5.00%
Common stock shares issued upon indebtedness, principal and accrued interest, amount		$ 251,785
Advances from related party		22,676
Loans due		$ 139,611
Debt Forgiveness Agreements [Member] | EF2T, Inc. [Member]
Debt Conversion, Converted Instrument, Shares Issued	2,240,768
Debt Conversion, Converted Instrument, Amount	$ 109,992
Debt Forgiveness Agreements [Member] | Astonia LLC [Member]
Debt Conversion, Converted Instrument, Shares Issued	2,831,661
Debt Conversion, Converted Instrument, Amount	$ 136,997
Interest rate	5.00%	5.00%
Common stock shares issued upon indebtedness, principal and accrued interest, amount	$ 136,997	$ 1,997
Debt Forgiveness Agreements [Member] | EFT Holdings, Inc. [Member]
Debt Conversion, Converted Instrument, Shares Issued	18,221,906
Debt Conversion, Converted Instrument, Amount	$ 886,108

REGULATION A OFFERING (Details

REGULATION A OFFERING (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2020	Dec. 31, 2020	Nov. 30, 2020
REGULATION A OFFERING (Details Narrative)
Number of shares for regulation offering statement	70,000,000
Proceeds from common stock shares sold		$ 528,000
Price per share		$ .04	$ .01
Common stock, shares sold		13,200,000

ASSET PURCHASE AGREEMENT (Detai

ASSET PURCHASE AGREEMENT (Details Narrative)	12 Months Ended
	Dec. 31, 2020USD ($)
REGULATION A OFFERING (Details Narrative)
Assets distributed in cash	$ 200,000
Non-refundable deposit	$ 20,000
Asset purchase agreement description	It was to purchase certain distribution-related assets associated with approximately 200 retail locations in Western Montana.

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating loss carryforwards	$ 417,673	$ 272,740
Less: valuation allowance	(417,673)	(272,740)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
INCOME TAXES
Operating Loss Carryforwards	$ 1,988,000
A description of each operating loss carryforward included in operating loss carryforward.	2029
Valuation allowance against net deferred tax assets	100.00%
Deferred Tax Assets, Net of Valuation Allowance	$ 0	$ 0
Reduced the corporate tax rate description	The Tax Cuts and Jobs Act of 2017 (the “2017 Act”) reduced the corporate tax rate from 35% to 21% for tax years beginning after December 31, 2018.
Effective Income Tax Rate Reconciliation, Percent	80.00%

LEASING COMMITMENTS (Details)

LEASING COMMITMENTS (Details)	Dec. 31, 2020USD ($)
LEASING COMMITMENTS
2021	$ 25,200
2022	19,800
2023	18,000
2024	18,000
2025	18,000
Total	$ 99,000

LEASING COMMITMENTS (Details Na

LEASING COMMITMENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
LEASING COMMITMENTS
Rent	$ 17,200	$ 0
Operating leases description	Two operating leases that expire in 2022 and 2025

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	1 Months Ended
	Feb. 28, 2021
New MiteXstream Agreement [Member]
Term	December 31, 2080
Territory	Worldwide Exclusive (1)
Royalty	$10.00 per gallon manufactured
Minimums	2,500 gallons of concentrate manufactured per year (2)
Sublicensing	Right to sublicense granted
Trademarks	For no extra consideration, rights granted to use “MiteXstream” and “Harnessing the Power of Water”
Original MiteXstream Agreement [Member]
Term	Initial terms of 10 years, with one 10-year renewal term
Territory	United States and Canada
Royalty	Effective royalty of an estimated $50 per gallon
Minimums	$20,000 of product per year
Sublicensing	No right to sublicense
Trademarks	For no extra consideration, rights granted to use “MiteXstream”

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	1 Months Ended						3 Months Ended	12 Months Ended
	Apr. 30, 2021	Mar. 31, 2021USD ($)$ / sharesshares	Feb. 28, 2021USD ($)$ / sharesshares	Jan. 31, 2021USD ($)$ / sharesshares	Nov. 30, 2020USD ($)$ / sharesshares	May 31, 2020USD ($)ft²	Mar. 31, 2021$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)
Common stock, shares sold | shares								4,875,000
Price per share | $ / shares					$ .01			$ .04
Proceeds from common stock shares sold								$ 195,000
Interest rate								10.00%
Loans payable - related party								$ 0	$ 874,573
Stock Issued During Period, Value, New Issues					$ 15,000
Stock Issued During Period, Shares, New Issues | shares					1,500,000
Lease monthly rent								$ 17,200	$ 0
Grizzly Creek Farms, LLC [Member]
Lease entity owned | ft²						2,000
Lease expired						Lease expires in December 2025.
Lease monthly rent						$ 1,500
Third Party [Member]
Price per share | $ / shares								$ .02
Common stock shares issued upon indebtedness, principal and accrued interest, amount								$ 2,500
Interest rate				12.00%
Debt description			Principal and interest due in January 2022. The Company has the right to repay such convertible promissory note at a premium ranging from 125% to 145% of the face amount. Such convertible promissory note may be converted into shares of the Company’s common stock at a conversion price equal to the lower of 61% of the market price of the Company’s common stock on the date of issuance of such convertible promissory note and the date of conversion, any time after August 17, 2021.	Principal and interest due in January 2022. The Company has the right to repay such convertible promissory note at a premium ranging from 125% to 145% of the face amount. Such convertible promissory note may be converted into shares of the Company's common stock at a conversion price equal to the lower of 61% of the market price of the Company’s common stock on the date of issuance of such convertible promissory note and the date of conversion, any time after July 14, 2021.
Convertible notes payable			$ 121,000	$ 55,500
Loans payable - related party				$ 52,000
Increase the number of authorized shares | shares			325,000,000
Shareholders agreement	58.32%
Stock Issued During Period, Value, New Issues			$ 92,400
Stock Issued During Period, Shares, New Issues | shares			2,000,000					125,000
Subsequent Event [Member] | Big Sky America [Member]
Cash owed			$ 180,000
Subsequent Event [Member] | Third Party [Member]
Price per share | $ / shares			$ 0.0462
Common stock, shares issued for cash, shares | shares			2,000,000
Common stock shares issued upon indebtedness, principal and accrued interest, amount			$ 92,400
Interest rate			9.00%
Debt description			OID of $15,000, that bears interest at 9% per annum, with principal and interest payable in eight equal monthly payments of $15,125 beginning in August 2021.
Convertible notes payable			$ 121,000
Loans payable - related party			$ 106,000
Subsequent Event [Member] | Third Party 2 [Member]
Price per share | $ / shares		$ 0.0436	$ 0.0534	$ 0.0406			$ 0.0436
Common stock, shares issued for cash, shares | shares		50,000	50,000	50,000			150,000
Common stock shares issued upon indebtedness, principal and accrued interest, amount		$ 2,180	$ 2,670	$ 2,030
Subsequent Event [Member] | Third Party 1 [Member]
Interest rate			12.00%
Convertible notes payable			$ 43,500
Loans payable - related party			$ 43,500