Black Bird Biotech (BBBT) 10-K 15 Apr 22 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2021	Apr. 14, 2022	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	Black Bird Biotech, 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, 2021
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		303,330,828
Entity Public Float			$ 7,585,400
Document Annual Report	true
Document Transition Report	false
Entity File Number	000-52828
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	98-0521119
Entity Interactive Data Current	Yes
Entity Address Address Line 1	3505 Yucca Drive
Entity Address Address Line 2	Suite 104
Entity Address City Or Town	Flower Mound
Entity Address State Or Province	TX
Entity Address Postal Zip Code	75028
City Area Code	833
Local Phone Number	223-4202
Security 12g Title	Common Stock
Auditor Firm Id	782
Auditor Name	Farmer, Fuqua, & Huff, P.C.
Auditor Location	Richardson, TX

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 499,766	$ 52,974
Other current assets
Inventory	74,463	39,676
Prepaid expenses	101,189	13,500
Accounts receivable	2,741	0
Total current assets	678,159	106,150
OTHER ASSETS
Deposit - asset purchase	0	20,000
Fixtures and equipment	11,601	0
Intangible asset	84,444	0
Total other assets	96,045	20,000
TOTAL ASSETS	774,204	126,150
Other current liabilities
Accounts payable and accrued liabilities	35,973	46,253
Accrued interest payable	4,446	2,201
Due to related party	5,242	4,470
Third-party notes payable, net of loan fees of $0 and debt discount of $166,667 at December 31, 2021, and $26,556 and $7,556 at December 31, 2020	58,333	45,617
Total current liabilities	103,994	98,541
TOTAL LIABILITIES	103,994	98,541
STOCKHOLDERS' EQUITY
Common stock, $0.001 par value, 325,000,000 shares authorized, 301,230,828 and 164,925,000 shares issued and outstanding at December 31, 2021, and December 31, 2020, respectively	301,230	164,925
Stockholder receivable	(1,000)	(1,000)
Additional paid-in capital	2,991,163	703,353
Retained earnings (accumulated deficit)	(2,621,183)	(839,669)
Total stockholders' equity	670,210	27,609
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 774,204	$ 126,150

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Consolidated Balance Sheets
Third-party notes payable, net of loan fees	$ 0	$ 26,556
Third-party notes payable, debt discount	$ 166,667	$ 7,556
Common Stock, Shares Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	325,000,000	325,000,000
Common Stock, Shares, Issued	301,230,828	164,925,000
Common Stock, Shares, Outstanding	301,230,828	164,925,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement Abstract
Sales	$ 104,458	$ 57,604
Cost of goods sold	84,871	28,245
Gross profit (loss)	19,587	29,359
Expense
Consulting services	725,240	266,640
Website expense	12,328	17,899
Depreciation expense	4,101
Amortization expense	105,556
Legal and professional services	84,457	143,310
Advertising and marketing	5,234	1,918
Bad debt expense	0	4,461
License fee	0	23,280
Rent	10,320	17,200
Beneficial conversion expense	0	29,788
General and administrative	523,478	209,666
Total expenses	1,470,714	714,162
Net operating loss	(1,451,127)	(684,803)
Other expense
Net other income (expense)	0	518
Prepayment penalty	(74,848)	0
Interest expense	(285,327)	(5,873)
Total other income (expense)	(360,175)	(5,355)
Profit (loss) before taxes	(1,811,302)	(690,158)
Income tax expense	0	0
Net profit (loss)	$ (1,811,302)	$ (690,158)
Net profit (loss) per common share
Basic	$ 0	$ 0
Diluted	$ 0	$ 0
Weighted average number of common shares outstanding
Basic	194,420,001	120,358,931
Diluted	225,537,811	132,545,440

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Total	Common Stock [Member]	Stockholder Receivable [Member]	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Dec. 31, 2019		85,970,665
Balance, amount at Dec. 31, 2019	$ (1,140,795)	$ 85,971		$ 7,488,946	$ (8,715,712)
Cancellation of stock, shares		(79,265,000)
Cancellation of stock, amount		$ (79,265)		79,265
Stock issued for debt cancellation, shares		23,294,335
Stock issued for debt cancellation, amount	1,133,097	$ 23,294		1,109,803
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		100,000
Stock issued for services, amount	8,000	$ 100		7,900
Stock issued for cash, shares		125,000
Stock issued for cash, amount	2,500	$ 125		2,375
Stock issued for cash one, shares		5,000,000
Stock issued for cash one, amount	$ 200,000	$ 5,000		$ 195,000
Stock issued for cash two, shares	100,000	2,500,000		97,500
Stock issued for cash two, amount		$ 2,500
Stock issued for cash three, shares		1,250,000
Stock issued for cash three, amount	$ 50,000	$ 1,250		$ 48,750
Stock issued for cash four, shares		4,450,000
Stock issued for cash four, amount	178,000	$ 4,450		173,550
Stock issued for services one, shares		1,500,000
Stock issued for services one, amount	15,000	$ 1,500		13,500
Beneficial conversion related to convertible debt	56,343			56,343
Inventory contributed to additional paid-in capital by related party	677			677
Net loss	(690,158)				(690,158)
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)
Stock issued for services, shares		150,000
Stock issued for services, amount	6,880	$ 150		6,730
Stock issued for cash, shares		4,875,000
Stock issued for cash, amount	195,000	$ 4,875		190,125
Stock issued for cash one, shares		3,125,000
Stock issued for cash one, amount	100,000	$ 3,125		96,875
Stock issued for cash two, shares		1,562,500
Stock issued for cash two, amount	50,000	$ 1,562		48,438
Stock issued for cash three, shares		51,700,000
Stock issued for cash three, amount	775,500	$ 51,700		723,800
Stock issued for cash four, shares		41,333,333
Stock issued for cash four, amount	620,000	$ 41,333		578,667
Stock issued for services one, shares		450,000
Stock issued for services one, amount	13,500	$ 450		13,050
Net loss	(1,811,302)				(1,811,302)
Effect of adoption of ASU 2020-06	(26,555)			(56,343)	29,788
Stock issued for commitment fee, shares		2,000,000
Stock issued for commitment fee, amount	65,000	$ 2,000		63,000
Stock issued for services two, shares		8,000,000
Stock issued for services two, amount	250,400	$ 8,000		242,400
Stock issued for services three, shares		500,000
Stock issued for services three, amount	15,000	$ 500		14,500
Stock issued for debt conversion, shares		8,607,995
Stock issued for debt conversion, amount	101,610	$ 8,608		93,002
Stock issued for services four, shares		1,002,000
Stock issued for services four, amount	34,068	$ 1,002		33,066
Stock issued for services five, shares		13,000,000
Stock issued for services five, amount	253,500	$ 13,000		240,500
Balance, shares at Dec. 31, 2021		301,230,828
Balance, amount at Dec. 31, 2021	$ 670,210	$ 301,230	$ (1,000)	$ 2,991,163	$ (2,621,183)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,811,302)	$ (690,158)
Adjustments to reconcile net loss to net cash used for operating activities:
Stock issued for services	573,348	23,000
Amortization of debt discount	266,511
Prepaid expenses	(87,689)
Depreciation and amortization	109,657
Account receivable	(2,741)
Debt amortization		672
Bad debt expense		4,461
Non-cash beneficial conversion expense		29,788
Prepaid consulting fees		(13,500)
Accrued interest	4,855	2,201
Inventory	(34,787)	(30,212)
Deposits		20,000
Accrued expenses	(10,280)	34,283
Net cash used for operating activities	(992,428)	(619,465)
CASH FLOWS FROM INVESTING ACTIVITIES
Deposit - asset purchase	(180,000)	(20,000)
Machinery and equipment	(5,702)
Net cash used for investing activities	(185,702)	(20,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Financing fees paid		(8,000)
Repayment of loans payable - third party	(914,100)	(25,000)
Repayments on related-party notes	914,100	25,000
Loans payable - third parties	827,100	104,500
Proceeds from issuance of common stock	1,711,150	530,500
Net advances from related party	772	4,470
Net cash provided by financing	1,624,922	606,470
Net increase (decrease) in cash and cash equivalents	446,792	(32,995)
Cash and cash equivalents at beginning of period	52,974	85,969
Cash and cash equivalents at end of period		52,974
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued to repay third-party debt	101,610
Common stock issued to repay related party debt		1,133,067
Common stock issued for commitment fee	65,000
Inventory contributed for capital		$ 677
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest paid	$ 13,067

BASIS OF PRESENTATION AND NATUR

BASIS OF PRESENTATION AND NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2021
BASIS OF PRESENTATION AND NATURE OF OPERATIONS
1. BASIS OF PRESENTATION AND NATURE OF OPERATIONS	1. ASIS OF PRESENTATION AND NATURE OF OPERATIONS Basis of Presentation Black Bird Biotech, Inc. (formerly 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 “Digital Development Partners, Inc.” in August 2009. Effective June 14, 2021, the Company’s name change to “Black Bird Biotech, Inc.” 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 (“BB Potentials”), 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 BB Potentials and the Company’s ongoing operations now include those of BB Potentials. References to “the Company” include BB Potentials, 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 consolidated financial statements include the accounts of Black Bird Biotech, Inc. and its wholly-owned subsidiaries. These consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). All intercompany balances and transactions have been eliminated in consolidation. Nature of Operations 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, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN
2. 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 had working capital of $574,165 at December 31, 2021. 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 2021. 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 December 31, 2021 and 2020. 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, outstanding options and warrants, if any, 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, 2021 and 2020, there were potential 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. Inventories Inventories consist primarily of raw materials and finished goods. The inventory is recorded at the lower of cost or market which approximates first-in, first-out (FIFO). Property and Equipment Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets which range from 3-5 years. Accounts Receivable and Revenue Recognition Accounts receivable is recorded net of an allowance for expected losses. As of December 31, 2021 and 2020, there is $-0- and $8,922 recorded as allowance for doubtful accounts. Revenue is recognized at the point of invoicing for sales of inventory. Deferred Financing Costs Deferred financing costs are capitalized and amortized over the life of the loan using the straight-line method which approximates the effective interest method. All loan fees have been amortized as of December 31, 2021. Recent Accounting Pronouncements In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021. Change in Accounting Principle In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021. The Company has adopted the if-converted method for calculating EPS and the modified retrospective method as the transition method. The if-converted method assumes that the conversion of convertible securities occurs at the beginning of the reporting period and the modified retrospective recognizes the cumulative effect of the change as an adjustment to the beginning balance of retained earnings as of the date of adoption. Under the modified-retrospective method, no adjustment should be made to the comparative-period information including EPS. During the year ended December 31, 2021, the cumulative effect of the changes on retained earnings is $29,788, additional paid-in-capital is $56,343 and notes payable is $26,555, as reflected in the accompanying financial statements. During the year ended December 31, 2021 the effect on EPS would be unchanged after the adoption of ASU 2020-06.

CORONAVIRUS PANDEMIC

CORONAVIRUS PANDEMIC	12 Months Ended
	Dec. 31, 2021
CORONAVIRUS PANDEMIC
3. CORONAVIRUS PANDEMIC	3. CORONAVIRUS PANDEMIC During 2020 a strain of coronavirus (COVID-19) was reported worldwide resulting in decreased economic activity and closures of businesses which has adversely affected the broader global economy. The virus has continued to affect the economy through 2021. The Company is taking all necessary steps to keep its business premises in a safe environment and is constantly monitoring the impact of COVID-19. At this time, the extent to which COVID-19 will impact the economy and the Company is uncertain. Pandemics or other significant public heath events could have a material adverse effect on the Company and the results of its operations in the future.

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	12 Months Ended
	Dec. 31, 2021
CORONAVIRUS PANDEMIC
4. CONCENTRATION OF CREDIT RISK	4. CONCENTRATION OF CREDIT RISK In the normal course of business the Company maintains cash with a Federally-insured financial institution. Individual account balance may occasionally exceed the Federally-insured limit of $250,000. The Company has not experienced and does not anticipate any losses as a result of any account balances exceeding the Federally-insured limits.

ACQUISITION OF BLACK BIRD POTEN

ACQUISITION OF BLACK BIRD POTENTIALS INC.	12 Months Ended
	Dec. 31, 2021
CORONAVIRUS PANDEMIC
5. ACQUISITION OF BLACK BIRD POTENTIALS INC.	5. ACQ UISITION 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 (BB Potentials), pursuant to which BB Potentials 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 BB Potentials 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 BB Potentials occurring effective January 1, 2020, in accordance with ASC 805 Business Combinations, the presentation of the financial statements represents the continuation of BB Potentials, the accounting acquirer, except for the legal capital structure. Historical shareholders’ equity of the Company, the accounting acquiree, has been adjusted to reflect the recapitalization. Retained earnings (deficit) of the BB Potentials, the accounting acquirer have been carried forward after the acquisition and operations prior to the merger are those of BB Potentials, the accounting acquirer. Earnings per share for periods prior to the merger have been adjusted to reflect the recapitalization.

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 31, 2021
COMMON STOCK
6. COMMON STOCK	6. C OMMON STOCK Common Stock Issued for Cash 2021 Regulation A Offering (SEC File No. 024-11215) (“Reg A #1”) Regulation A Offering (SEC File No. 024-11621) (“Reg A #2”) 2020 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 $0.04 per share, in cash, under the Reg A #1. Common Stock Issued for Services 2021 In September 2021, the Company entered into a consulting agreement with a third party, pursuant to which it is obligated to issue $3,000 of its common stock for each month of the three-month term of such agreement, in arrears. In October, November and December 2021, the Company became obligated to issue a total of 600,000 shares of its common stock pursuant to this agreement. The 600,000 shares were valued at $.015 per share, or $9,000, in the aggregate, which amount is included in accounts payable in the accompanying balance sheet. All 600,000 shares were issued subsequent to December 31, 2021. (See Note 16. Subsequent Events) In July 2021, the Company entered into a consulting agreement with a third party, pursuant to which it is obligated to issue 167,000 shares of its common stock for each month of the six-month term of such agreement, a total of 1,002,000 shares, which shares were valued at $0.034 per share, or $34,068, in the aggregate. In June 2021, the Company issued 500,000 shares of common stock to its Chief Financial Officer and Director, William E. Sluss, as a retention bonus, which shares were valued at $.03 per share, or $15,000, in the aggregate. In May 2021, the Company issued 8,000,000 shares of common stock to a third-party consultant pursuant to a consulting agreement, which shares were valued at $0.0313 per share, or $250,400, in the aggregate. The term of the consulting agreement expires in May 2022. In April 2021, the Company issued 450,000 shares of common stock to a third-party consultant pursuant to a consulting agreement, which shares were valued at $0.03 per share, or $13,500, in the aggregate. The term of the consulting agreement expired in June 2021. In February 2021, the Company issued 2,000,000 shares of its common stock to a third party as a commitment fee, which shares were valued at $0.065 with a 50% discount per share, or $65,000, in the aggregate. Pursuant to a consulting agreement, 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, in the aggregate), respectively. 2020 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 $0.08 per share, or $8,000, in the aggregate. The term of the consulting agreement expired in September 2020. Acquisition of BB Potentials Effective January 1, 2020, the Company consummated the Merger Agreement with BB Potentials. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of BB Potentials 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.

NEW MITEXSTREAM AGREEMENT

NEW MITEXSTREAM AGREEMENT	12 Months Ended
	Dec. 31, 2021
NEW MITEXSTREAM AGREEMENT
7. NEW MITEXSTREAM AGREEMENT	7. NEW MITEXSTREAM AGREEMENT In February 2021, BB Potentials 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 BB Potentials’ 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

ASSET PURCHASE	12 Months Ended
	Dec. 31, 2021
ASSET PURCHASE
8. ASSET PURCHASE AGREEMENT	8. ASSET PURCHASE In February 2021, 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 CBD and other consumer products in Western Montana, completed an asset purchase (the “Big Sky APA”), whereby it purchased certain distribution-related assets associated with approximately 200 retail locations in Western Montana for $200,000 in cash. The purchased assets consisted of $10,000 of furniture and equipment and $190,000 of an intangible asset, a customer list, which is being amortized over 18 months.

INTANGIBLE ASSET

INTANGIBLE ASSET	12 Months Ended
	Dec. 31, 2021
INTANGIBLE ASSET
9. INTANGIBLE ASSET	9. INTANGIBLE ASSET The Company has an intangible asset related to the purchase of product distribution assets in the amount of $190,000, which is for a customer list and is being amortized over 18 months. The Company recorded amortization expense in the amount of $105,556 for the year ended December 31, 2021. As of December 31, 2021, the intangible asset net of accumulated amortization was $84,444. Amortization expense for 2022 is estimated to be $84,444.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2021
INVENTORY
10. INVENTORY	10. INVENTORY Inventory at December 31, 2021, consists of the following: Raw Materials $ 23,575 Work in Process 50,887 74,462

CONVERTIBLE PROMISSORY NOTES

CONVERTIBLE PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2021
CONVERTIBLE PROMISSORY NOTES
11. CONVERTIBLE PROMISSORY NOTES	11. CONVERTIBLE PROMISSORY NOTES – THIRD PARTIES GPL Ventures LLC. In November 2020, the GPL Note was repaid in full in the amount of $28,000, as follows: $25,000 in principal, $3,000 in interest. Tri-Bridge Ventures LLC. At December 31, 2021 and 2020, accrued interest on the Tri-Bridge Note was $4,178 and $1,870, respectively. At December 31, 2021, the Tri-Bridge Note was past due. EMA Financial, LLC. In June 2021, the EMA Note was repaid in full in the amount of $93,697.70, as follows: $58,600 in principal; $3,499.30 in interest; and $31,598.40 as a prepayment premium. Power Up Lending Group Ltd. During July 2021, the Power Up Note #1 was repaid in full through conversion into shares of the Company’s common stock, as follows: Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.0162 925,926 $ 20,000 $ 0.0143 1,398,601 $ 20,500 $ 0.0143 1,666,434 Total Converted: $55,500 Total Shares: 3,990,961 SE Holdings, LLC. Through September 2021, the Company had repaid $45,375 of the SE Holdings Note, in accordance with the terms of the SE Holdings Note. In October 2021, the remaining balance of the SE Holdings Note, $75,625, was repaid by the Company. Power Up Lending Group Ltd. During August and September 2021, the Power Up Note #2 was repaid in full through conversion into shares of the Company’s common stock, as follows: Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.01 1,094,891 $ 20,000 $ 0.01 2,150,538 $ 11,110 * $ 0.01 1,371,605 Total Converted: 46,110 Total Shares: 4,617,034 * This amount includes $2,610 of interest. Power Up Lending Group Ltd. In September 2021, the Power Up Note #3 was repaid in full by the Company, as follows: $68,750.00 in principal, $27,500.00 in additional principal as a prepayment premium and $5,063.01 in interest, a total repayment amount of $101,313.01. Power Up Lending Group Ltd. In September 2021, the Power Up Note #4 was repaid in full by the Company, as follows: $78,750.00 in principal, $15,750.00 in additional principal as a prepayment premium and $5,393.84 in interest, a total repayment amount of $99,893.84. FirstFire Global Opportunities Fund LLC. Prior to November 30, 2021, the FirstFire Note was repaid in full by the Company, in the amount of $200,000 (which included a $50,000 reduction in principal owed, due to the FirstFire Note’s being repaid in full on or before November 30, 2021). Tiger Trout Capital Puerto Rico, LLC. At December 31, 2021, $300,000 of the Tiger Trout Note had been repaid by the Company, leaving a balance owed of $200,000 at December 31, 2021. Subsequent to December 31, 2021, the remaining balance of the Tiger Trout Note, $200,000, was repaid by the Company. (See Note 19. Subsequent Events)

STOCKHOLDER RECEIVABLE

STOCKHOLDER RECEIVABLE	12 Months Ended
	Dec. 31, 2021
STOCKHOLDER RECEIVABLE
12. STOCKHOLDER RECEIVABLE	12. STOCKHOLDER RECEIVABLE At December 31, 2021 and 2020, cash relating to a stockholder receivable of BB Potentials for $1,000, which stockholder receivable became a part of the Company’s outstanding common stock history, upon its acquisition of BB Potentials. The stockholder receivable relates to 42,885 shares of Company common stock.

AMENDMENTS OF ARTICLES OF INCOR

AMENDMENTS OF ARTICLES OF INCORPORATION	12 Months Ended
	Dec. 31, 2021
AMENDMENTS OF ARTICLES OF INCORPORATION
13. AMENDMENT OF ARTICLES OF INCORPORATION	13. AMENDMENTS OF ARTICLES OF INCORPORATION In January 2020, the Company filed a Certificate of Amendment to its Articles of Incorporation to change its corporate name to “Black Bird Potentials Inc.” and submitted such filing to FINRA for approval thereof. 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 periodic reports. 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, the Company amended its Articles of Incorporation to change its corporate name to “Black Bird Biotech, Inc.” and submitted such filing to FINRA for approval thereof, which amendment became effective June 14, 2021.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
14. RELATED PARTY TRANSACTIONS	14. RELATED PARTY TRANSACTIONS Acquisition of BB Potentials Effective January 1, 2020, the Company consummated the Merger Agreement with BB Potentials. Pursuant to the Merger Agreement, the Company issued 120,000,000 shares of its common stock to the shareholders of BB Potentials 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, 2021. In June 2021, Mr. Newlan advanced the sum of $93,732.70 to the Company. The funds were used to repay the EMA Financial Note (the total repayment amount was $93,697.70: $58,600 in principal; $3,499.30 in interest; and $31,598.40 as a prepayment premium). Such funds were obtained as a loan on open account, accrue no interest and are due on demand. At December 31, 2021, such loan had been repaid in full, in the amount of $93,697.70. At December 31, 2021, the Company owed EF2T, Inc. $4,470 and Astonia LLC $773. Year Ended December 31, 2020. Stock Issued for Bonus In June 2021, the Company issued 500,000 shares of common stock to its Chief Financial Officer and Director, William E. Sluss, as a retention bonus, which shares were valued at $0.03 per share, or $15,000, in the aggregate. New MiteXstream Agreement In February 2021, BB Potentials 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 BB Potentials’ 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. Facility Lease In May 2020, BB Potentials 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 was $1,500 and the initial term of such lease expired in December 2025. This lease was terminated effective April 1, 2021. Since such date, Mr. Deneault permits BB Potentials to utilize the leased facility for storage, at no charge.

LOANS PAYABLE - RELATED PARTIES

LOANS PAYABLE - RELATED PARTIES	12 Months Ended
	Dec. 31, 2021
LOANS PAYABLE - RELATED PARTIES
15. LOANS PAYABLE - RELATED PARTIES	15. LOANS PAYABLE - RELATED PARTIES Year Ended December 31, 2021. In June 2021, Mr. Newlan advanced the sum of $93,732.70 to the Company. The funds were used to repay the EMA Financial Note (the total repayment amount was $93,697.70: $61,119.80 in principal; $3,499.30 in interest; and $29,078.60 as a prepayment premium). Such funds were obtained as a loan on open account, accrue no interest and are due on demand. At December 31, 2021, such loan had been repaid in full, in the amount of $93,697.70. Year Ended December 31, 2020. EFT Holdings, Inc. EF2T, Inc. Astonia LLC. During the year ended December 31, 2020, advances of $6,670 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, 2021 and 2020, the Company owed Astonia LLC $5,242 and $4,470 in principal, respectively, and $268 and $391 in accrued and unpaid interest, respectively.

REGULATION A OFFERINGS

REGULATION A OFFERINGS	12 Months Ended
	Dec. 31, 2021
BASIS OF PRESENTATION AND NATURE OF OPERATIONS
16. REGULATION A OFFERINGS	16. REGULATION A OFFERINGS Reg A #1 Reg A #2

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
INCOME TAXES
17. INCOME TAXES	17. INCOME TAXES The Company’s federal income tax returns for the years ended December 31, 2018, through December 31, 2020, remain subject to examination by the Internal Revenue Service, as of December 31, 2021. No provision was made for federal income tax for the year ended December 31, 2021, since the Company had net operating losses. The Company has available net operating loss carry-forward of approximately $3,800,219 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, 2021 and 2020. 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. 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 798,046 $ 417,673 Less: valuation allowance (798,046 ) (417,673 ) Net deferred tax assets $ --- $ ---

LEASING COMMITMENTS

LEASING COMMITMENTS	12 Months Ended
	Dec. 31, 2021
LEASING COMMITMENTS
18. LEASING COMMITMENTS	18. LEASING COMMITMENTS At December 31, 2021, the Company has one operating lease that expires in April 2022. One operating lease in force at December 31, 2020, was terminated effective April 1, 2021. Rent expense for the years ended December 31, 2021 and 2020, totaled $10,320 and $17,200, respectively. Future minimum payments under the lease are as follows: 2022 $ 2,400 $ 2,400

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
SUBSEQUENT EVENTS
19. SUBSEQUENT EVENTS	19. SUBSEQUENT EVENTS Common Stock Issued for Services Subsequent to December 31, 2021, the Company issued a total of 600,000 shares of common stock it had become obligated to issue during the year ended December 31, 2021. These shares were valued at $9,000, in the aggregate, and had been included in the Company’s accounts payable at December 31, 2021. In January 2022, the Company issued 200,000 shares of its common stock pursuant to a consulting agreement with a third party, which shares were valued at $0.015 per share, or $3,000, in the aggregate. In January 2022, the Company entered into a consulting agreement with a third party, pursuant to which it is obligated to issue $7,500 of its common stock for each month of the six-month term of such agreement, in arrears. In February, March and April 2022, the Company has issued a total of 1,500,000 shares of its common stock pursuant to this agreement, which shares were valued at $0.015 per share, or $22,500, in the aggregate. Convertible Promissory Note Repayment Tiger Trout Note. Loan From Third Party Power Up Lending Group Ltd. Other Management has evaluated subsequent events through April 15, 2022.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Policies)	12 Months Ended
	Dec. 31, 2021
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 had working capital of $574,165 at December 31, 2021. 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 2021. 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 December 31, 2021 and 2020.
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, outstanding options and warrants, if any, 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, 2021 and 2020, there were potential 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.
Inventories	Inventories consist primarily of raw materials and finished goods. The inventory is recorded at the lower of cost or market which approximates first-in, first-out (FIFO).
Property and Equipment	Property and equipment are carried at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets which range from 3-5 years.
Accounts Receivable and Revenue Recognition	Accounts receivable is recorded net of an allowance for expected losses. As of December 31, 2021 and 2020, there is $-0- and $8,922 recorded as allowance for doubtful accounts. Revenue is recognized at the point of invoicing for sales of inventory.
Deferred Financing Costs	Deferred financing costs are capitalized and amortized over the life of the loan using the straight-line method which approximates the effective interest method. All loan fees have been amortized as of December 31, 2021.
Recent Accounting Pronouncements	In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021.
Change in Accounting Principle	In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06-Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40)-Accounting For Convertible Instruments and Contracts in an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for it. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for annual and interim periods beginning after December 15, 2021, and early adoption is permitted for fiscal years beginning after December 15, 2020. The Company has early adopted ASU 2020-06 for the year beginning January 1, 2021. The Company has adopted the if-converted method for calculating EPS and the modified retrospective method as the transition method. The if-converted method assumes that the conversion of convertible securities occurs at the beginning of the reporting period and the modified retrospective recognizes the cumulative effect of the change as an adjustment to the beginning balance of retained earnings as of the date of adoption. Under the modified-retrospective method, no adjustment should be made to the comparative-period information including EPS. During the year ended December 31, 2021, the cumulative effect of the changes on retained earnings is $29,788, additional paid-in-capital is $56,343 and notes payable is $26,555, as reflected in the accompanying financial statements. During the year ended December 31, 2021 the effect on EPS would be unchanged after the adoption of ASU 2020-06.

NEW MITEXSTREAM AGREEMENT (Tabl

NEW MITEXSTREAM AGREEMENT (Tables)	12 Months Ended
	Dec. 31, 2021
NEW MITEXSTREAM AGREEMENT
Schedule of new 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”

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2021
INVENTORY (Tables)
Schedule of Inventory	Raw Materials $ 23,575 Work in Process 50,887 74,462

CONVERTIBLE PROMISSORY NOTES (T

CONVERTIBLE PROMISSORY NOTES (Tables)	12 Months Ended
	Dec. 31, 2021
CONVERTIBLE PROMISSORY NOTES (Tables)
Schedule of Convertible notes payables	Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.0162 925,926 $ 20,000 $ 0.0143 1,398,601 $ 20,500 $ 0.0143 1,666,434 Total Converted: $55,500 Total Shares: 3,990,961 Amount Converted Conversion Price Per Share Number Shares $ 15,000 $ 0.01 1,094,891 $ 20,000 $ 0.01 2,150,538 $ 11,110 * $ 0.01 1,371,605 Total Converted: 46,110 Total Shares: 4,617,034 * This amount includes $2,610 of interest.

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Schedule of new 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”

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
INCOME TAXES
Schedule of deffered tax assets	2021 2020 Deferred tax assets: Net operating loss carryforwards $ 798,046 $ 417,673 Less: valuation allowance (798,046 ) (417,673 ) Net deferred tax assets $ --- $ ---

LEASING COMMITMENTS (Tables)

LEASING COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
LEASING COMMITMENTS
Schedule of future minimum lease payments	2022 $ 2,400 $ 2,400

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Valuation allowance against net deferred tax assets	100.00%
Working capital	$ 574,165
Allowance for doubtful accounts	0	$ 8,922
Notes Payable [Member]
Effect of changes on retained earnings	(26,555)
Retained Earnings [Member]
Effect of changes on retained earnings	29,788
Additional Paid-in Capital [Member]
Effect of changes on retained earnings	$ (56,343)
Minimum [Member]
Property and equipment estimated useful lives	3 years
Maximum [Member]
Property and equipment estimated useful lives	5 years

CONCENTRATION OF CREDIT RISK (D

CONCENTRATION OF CREDIT RISK (Details Narrative)	Dec. 31, 2021USD ($)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND GOING CONCERN
Federally-insured limit	$ 250,000

ACQUISITION OF BLACK BIRD POT_2

ACQUISITION OF BLACK BIRD POTENTIALS INC (Details Narrative) - January 1, 2020 [Member] - Black Bird Potentials Inc. [Member]	12 Months Ended
	Dec. 31, 2021integershares
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	120,000,000
Number of directors | integer	4
Shares issued to directors as part of acquisition	100,178,661

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative)	1 Months Ended	12 Months Ended
	Feb. 28, 2021$ / sharesshares	Dec. 31, 2021USD ($)integer$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Oct. 31, 2021$ / shares	Sep. 09, 2021$ / shares
Price per share | $ / shares					$ 0.015
Consulting Agreements [Member]
Common stock, shares		1,500,000
Price per share | $ / shares		$ 0.015		$ 0.015
Retained Earnings [Member]
Price per share | $ / shares		$ 0.0406
Common stock shares issued during period		500,000
Aggregate value | $		$ 15,000
Third Party [Member]
Common stock, shares	2,000,000
Price per share | $ / shares	$ 0.065
EFT Holdings, Inc. [Member]
Common stock shares cancelled of related party		79,265,000
EFT Holdings, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount | $		$ 886,108	$ 886,108
Debt Conversion, Converted Instrument, Shares Issued		18,221,906	18,221,906
EF2T, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount | $		$ 109,992	$ 109,992
Debt Conversion, Converted Instrument, Shares Issued		2,240,768	2,240,768
Astonia LLC [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Amount | $		$ 136,997	$ 136,997
Debt Conversion, Converted Instrument, Shares Issued		2,831,661	2,831,661
SEC File No. 024-11215 [Member]
Common stock, shares		4,687,500
Aggregate value | $		$ 150,000
Price per share | $ / shares		$ 0.032
Common stock, shares sold		4,875,000
Proceeds from common stock shares sold | $		$ 195,000
shares price | $ / shares		$ 0.04
SEC File No. 024-11621 [Member]
Common stock, shares			13,200,000
Aggregate value | $			$ 528,000
Price per share | $ / shares			$ 0.02
Common stock, shares sold		93,033,333	125,000
Proceeds from common stock shares sold | $		$ 1,395,000	$ 2,500
shares price | $ / shares			$ 0.04
January 1, 2020 [Member] | Black Bird Potentials Inc. [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		120,000,000
Shares issued to directors as part of acquisition		100,178,661
Number of directors | integer		4
January 2021 [Member]
Common stock, shares		50,000
Aggregate value | $		$ 2,030
Price per share | $ / shares		$ 0.0436
March 2021 [Member]
Common stock, shares		50,000
Aggregate value | $		$ 2,180
Price per share | $ / shares		$ 0.0534
October 2021 [Member] | Third Party [Member]
Common stock shares issued during period		13,000,000
July 2021 [Member]
Price per share | $ / shares		$ 0.034
Aggregate value | $		$ 34,068
Total shares issued		1,002,000
Common stock, shares		167,000
May 2021 [Member]
Price per share | $ / shares		$ 0.0313
Common stock shares issued during period		8,000,000
Aggregate value | $		$ 250,400
April 2021 [Member]
Price per share | $ / shares		$ 0.03
Common stock shares issued during period		450,000
Aggregate value | $		$ 13,500
February 2021 [Member]
Price per share | $ / shares		$ 0.065
Common stock shares issued during period		2,000,000
Aggregate value | $		$ 65,000
Discount rate		50.00%
March 2020 [Member] | Consultants [Member]
Common stock, shares		100,000
Aggregate value | $		$ 8,000
Price per share | $ / shares		$ 0.08
September 2021 [Member]
Aggregate value | $		$ 3,000

NEW MITEXSTREAM AGREEMENT (Deta

NEW MITEXSTREAM AGREEMENT (Details)	1 Months Ended
	Feb. 28, 2021
New MiteXstream Agreement [Member]
Term	December 31, 2080
Territory	Worldwide Exclusive
Royalty	$10.00 per gallon manufactured
Minimums	2,500 gallons of concentrate manufactured per year
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”

ASSET PURCHASE (Details Narrati

ASSET PURCHASE (Details Narrative)	12 Months Ended
	Dec. 31, 2021USD ($)
Intangible asset	$ 190,000
Amortized period	18 years
February 2021 [Member]
Assets distributed in cash	$ 200,000
Asset purchase agreement description	it purchased certain distribution-related assets associated with approximately 200 retail locations in Western Montana
December 2020 [Member]
Intangible asset	$ 190,000
Furniture and equipment	$ 10,000

INTANGIBLE ASSET (Details Narra

INTANGIBLE ASSET (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INTANGIBLE ASSET
Intangible asset	$ 190,000
Intangible asset	84,444	$ 0
Amortization expense net	$ 84,444
Amortized period	18 years
Amortization expense	$ 105,556

INVENTORY (Details)

INVENTORY (Details)	Dec. 31, 2021USD ($)
INVENTORY
Raw Materials	$ 23,575
Work in Process	50,887
Inventory	$ 74,462

CONVERTIBLE PROMISSORY NOTES (D

CONVERTIBLE PROMISSORY NOTES (Details) - Power Up Note #1 - USD ($)	Sep. 30, 2021	Jul. 31, 2021
Promissory Note [Member]
Amount Converted	$ 15,000	$ 15,000
Number Shares	1,094,891	925,926
Conversion Price Per Share	$ 0.01	$ 0.0162
Amount Converted	$ 46,110	$ 55,500
Number Shares	4,617,034	3,990,961
Promissory Note One [Member]
Amount Converted	$ 20,000	$ 20,000
Number Shares	2,150,538	1,398,601
Conversion Price Per Share	$ 0.01	$ 0.0143
Promissory Note Two [Member]
Amount Converted	$ 11,110	$ 20,500
Number Shares	1,371,605	1,666,434
Conversion Price Per Share	$ 0.01	$ 0.0143

CONVERTIBLE PROMISSORY NOTES _2

CONVERTIBLE PROMISSORY NOTES (Details Narrative) - USD ($)	1 Months Ended											12 Months Ended
	Nov. 30, 2021	Oct. 31, 2021	Sep. 30, 2021	Aug. 31, 2021	Jun. 30, 2021	Apr. 30, 2021	Feb. 28, 2021	Jan. 31, 2021	Dec. 31, 2020	Nov. 30, 2020	Apr. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Sep. 09, 2021
Price per share														$ 0.015
Accrued interest												$ 4,855	$ 2,201
Power Up Note #3
Repayment of convertible notes payable												68,750
Additional prepayment of convertible notes payable												27,500
Prepayment interest												5,063
Total repayment												101,313
Convertible notes payable						$ 68,750
Loans payable - related party						$ 68,750
Interest rate						12.00%
Power Up Note #4 [Member]
Repayment of convertible notes payable												78,750
Additional prepayment of convertible notes payable												15,750
Prepayment interest												5,393
Total repayment												99,893
Convertible notes payable				$ 78,750
Loans payable - related party				$ 78,750
Interest rate				12.00%
Power Up Note #4 [Member] | Minimum [Member]
Convertible promissory note premium				125.00%
Power Up Note #4 [Member] | Maximum [Member]
Convertible promissory note premium				145.00%
GPL Note
Total repayment										$ 28,000
Convertible notes payable											$ 25,000
Loans payable - related party											$ 25,000
Interest rate											10.00%
Repayment of principal amount										25,000
Interest due date											January 2021
Maturity date											Aug. 30, 2020
Price per share											$ 0.001
Repayment for interest										$ 3,000
EMA Note
Total repayment					$ 93,697
Loans payable - related party									$ 50,000				$ 50,000
Interest rate									10.00%				10.00%
Repayment of principal amount					58,600
Interest due date									September 2021
Maturity date									Jun. 15, 2021
Accrued interest					3,499
Prepayment of premium amount					$ 31,598
Promissory note with OID									$ 4,100				$ 4,100
Principal amount									58,600				58,600
Tri-Bridge Note
Convertible notes payable											$ 25,000
Loans payable - related party											$ 25,000
Interest rate											10.00%
Interest due date											January 2021
Maturity date											Aug. 30, 2020
Price per share											$ 0.001
Accrued interest									$ 1,870			4,178	$ 1,870
Third Party
Convertible notes payable							$ 121,000	$ 55,500
Loans payable - related party							$ 106,000	$ 52,000
Interest rate							9.00%	12.00%
Interest due date								January 2022
Price per share							$ 0.065
Discount rate							50.00%
Common stock, shares issued for cash, shares							2,000,000
Debt description							OID of $15,000, bearing interest at 9% per annum, with principal and interest payable in eight equal monthly payments of $15,125 beginning in July 2021.
Aggregate value							$ 65,000
Third Party | Minimum [Member]
Convertible promissory note premium						125.00%	125.00%
Third Party | Maximum [Member]
Convertible promissory note premium						145.00%	145.00%
Third Party 1 [Member]
Convertible notes payable							$ 43,500
Loans payable - related party							$ 43,500
Interest rate							12.00%
Interest due date							Jan. 31, 2022
Tiger Trout Note [Member]
Convertible promissory note			$ 250,000
Proceeds from loan issued			250,000
Repayment of convertible promissory note			$ 50,000
Conversion price			$ 0.015
Repayment of convertible notes												$ 200,000
First Fire Note [Member]
Convertible promissory note			$ 50,000
Proceeds from loan issued			250,000
Repayment of convertible promissory note			$ 125,000
Conversion price			$ 0.015
Repayment of convertible notes	$ 200,000
SE Holdings Note [Member]
Repayment of convertible notes		$ 75,625	$ 45,375

STOCKHOLDER RECEIVABLE (Details

STOCKHOLDER RECEIVABLE (Details Narrative) - Black Bird Potentials Inc. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Stockholder receivable, shares	42,885	42,885
Stockholder receivable, value	$ 1,000	$ 1,000

AMENDMENT OF ARTICLES OF INCORP

AMENDMENT OF ARTICLES OF INCORPORATION (Details Narrative) - shares	Dec. 31, 2021	Dec. 31, 2020
AMENDMENT OF ARTICLES OF INCORPORATION (Details Narrative)
Common Stock, Shares Authorized	325,000,000	325,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)	1 Months Ended
	Feb. 28, 2021
New MiteXstream Agreement [Member]
Term	December 31, 2080
Territory	Worldwide Exclusive
Royalty	$10.00 per gallon manufactured
Minimums	2,500 gallons of concentrate manufactured per year
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”

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative)	1 Months Ended	12 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares	Dec. 31, 2021USD ($)integer$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares
Lease expired		Dec. 31, 2025
Leases rent		$ 1,500
Lease area | integer		2,000
Common stock shares issued, price per share | $ / shares		$ 0	$ 0
Accrued interest		$ 4,855	$ 2,201
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 directors as part of acquisition | shares		100,178,661
EFT Holdings, Inc. [Member]
Common stock shares cancelled of related party | shares		79,265,000
EFT Holdings, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares		18,221,906	18,221,906
Debt Conversion, Converted Instrument, Amount		$ 886,108	$ 886,108
EF2T, Inc. [Member]
Related party debt, principal amount		$ 4,470
EF2T, Inc. [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares		2,240,768	2,240,768
Debt Conversion, Converted Instrument, Amount		$ 109,992	$ 109,992
Astonia LLC [Member]
Advances from related party			6,670
Related party debt, principal amount		5,242	4,470
Accrued and unpaid interest		$ 268	$ 391
Interest rate		5.00%	5.00%
Astonia LLC [Member] | Debt Forgiveness Agreements [Member]
Debt Conversion, Converted Instrument, Shares Issued | shares		2,831,661	2,831,661
Debt Conversion, Converted Instrument, Amount		$ 136,997	$ 136,997
Mr. Newlan [Member]
Advances from related party	$ 93,732
Related party debt, principal amount	93,697	93,697
Total repayment amount	93,697
Repayment of principal amount	58,600	61,119
Accrued interest	3,499	3,499
Prepayment of premium amount	$ 31,598	29,078
Astonia LLC One [Member]
Related party debt, principal amount		$ 773
Chief Financial Officer and Director, William E. Sluss [Member]
Common stock shares issued during period | shares	500,000
Common stock shares issued, price per share | $ / shares	$ 0.03
Proceeds from common stock shares issued	$ 15,000

LOANS PAYABLE RELATED PARTIES (

LOANS PAYABLE RELATED PARTIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Advances from related party		$ 6,670
Accrued interest		4,855	$ 2,201
EF2T, Inc. [Member]
Related party debt, principal amount		4,470
Astonia LLC [Member]
Advances from related party		$ 5,242	$ 4,470
Interest rate		5.00%	5.00%
Accrued and unpaid interest		$ 268	$ 391
Related party debt, principal amount		5,242	$ 4,470
Mr. Newlan [Member]
Advances from related party		93,732
Repayment of principal amount	$ 58,600	61,119
Accrued interest	3,499	3,499
Prepayment of premium amount	31,598	29,078
Related party debt, principal amount	$ 93,697	$ 93,697
Debt Forgiveness Agreements [Member] | EFT Holdings, Inc. [Member]
Debt Conversion, Converted Instrument, Shares Issued		18,221,906	18,221,906
Debt Conversion, Converted Instrument, Amount		$ 886,108	$ 886,108
Debt Forgiveness Agreements [Member] | EF2T, Inc. [Member]
Debt Conversion, Converted Instrument, Shares Issued		2,240,768	2,240,768
Debt Conversion, Converted Instrument, Amount		$ 109,992	$ 109,992
Debt Forgiveness Agreements [Member] | Astonia LLC [Member]
Debt Conversion, Converted Instrument, Shares Issued		2,831,661	2,831,661
Debt Conversion, Converted Instrument, Amount		$ 136,997	$ 136,997

REGULATION A OFFERING (Details

REGULATION A OFFERING (Details Narrative)	Sep. 09, 2021$ / sharesshares
CORONAVIRUS PANDEMIC
Number of shares for regulation offering statement | shares	100,000,000
Price per share | $ / shares	$ 0.015

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Net operating loss carryforwards	$ 798,046	$ 417,673
Less: valuation allowance	(798,046)	(417,673)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES
Operating Loss Carryforwards	$ 3,800,219
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
Effective Income Tax Rate Reconciliation, Percent	80.00%

LEASING COMMITMENTS (Details)

LEASING COMMITMENTS (Details)	Dec. 31, 2021USD ($)
LEASING COMMITMENTS
2022	$ 2,400
Total	$ 2,400

LEASING COMMITMENTS (Details Na

LEASING COMMITMENTS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
LEASING COMMITMENTS
Rent	$ 10,320	$ 17,200
Operating leases description	one operating lease that expires in April 2022. One operating lease in force at December 31, 2020, was terminated effective April 1, 2021.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
	Mar. 31, 2022	Jan. 31, 2022	Apr. 30, 2022	Dec. 31, 2021	Oct. 31, 2021	Sep. 09, 2021
Price per share						$ 0.015
Tiger Trout Note [Member]
Repayment of convertible notes				$ 200,000
Tiger Trout Note [Member] | Convertible Promissory Note [Member]
Repayment of convertible notes				$ 300,000
Subsequent Event | Power Up Lending Group Ltd
Cash Proceeds	$ 200,000
OID amount	24,450
Repayment of convertible notes	228,200
One-time interest charge	$ 25,102
Subsequent event description	Company’s common stock at a conversion price equal to 75% multiplied by the lowest trading price of the Company’s common stock during the 10 trading days prior to the applicable conversion date.
Principal and interest payable	$ 25,330
Consulting Agreements [Member]
Price per share				$ 0.015	$ 0.015
Common stock issued				600,000
Common stock issued, value				$ 9,000
Consulting Agreements [Member] | Subsequent Event
Price per share		$ 0.015	$ 0.015
Common stock issued		3,000	7,500
Common stock issued, value		$ 200,000	$ 1,500,000
Aggregate value			$ 22,500