Altitude International (ALTD) 10-Q 13 Nov 19 2019 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Nov. 12, 2019
Document Information Line Items
Entity Registrant Name	ALTITUDE INTERNATIONAL, INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		35,955,161
Amendment Flag	false
Entity Central Index Key	0001664127
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheet - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 7,548	$ 2,434
Prepaid expense	14,075	5,552
Total current assets	21,623	7,986
Fixed assets, net	2,616	5,229
Intangible assets, net	10,906	11,365
Total assets	35,145	24,580
Current liabilities
Notes payable - related party	116,558	143,500
Accounts payable and accrued expenses	20,030	7,000
Accounts payable and accrued expenses - related party	132,868	274,996
Stockholders' advance	36,211	36,211
Deferred revenue	1,781	68,898
Total current liabilities	307,448	530,605
Total liabilities	307,448	530,605
Commitments and contingencies - Note 6
Stockholders' deficit
Preferred stock - no par value, 5,000,000 shares authorized, no shares issued and outstanding at September 30, 2019 and December 31, 2018, respectively	0	0
Common stock - no par value, 70,000,000 shares authorized, 34,955,161 and 24,271,159 shares issued, issuable, and outstanding at September 30, 2019 and December 31, 2018, respectively	2,667,912	1,785,369
Additional paid in capital	(138,985)	(149,769)
Accumulated deficit	(2,801,230)	(2,141,625)
Total stockholders' deficit	(272,303)	(506,025)
Total liabilities and stockholders' deficit	$ 35,145	$ 24,580

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheet (Parentheticals) - $ / shares	Sep. 30, 2019	Dec. 31, 2018
Preferred stock, par value (in Dollars per share)	$ 0	$ 0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value (in Dollars per share)	$ 0	$ 0
Common stock, shares authorized	70,000,000	70,000,000
Common stock, shares issued	34,955,161	24,271,159
Common stock, shares outstanding	34,955,161	24,271,159

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue	$ 6,910	$ 27,713	$ 225,602	$ 27,713
Operating expenses
Direct costs of revenue	(211)	14,471	103,677	14,471
Professional fees	13,559	16,500	54,471	58,175
Salary expenses	31,250	36,262	87,350	98,762
Stock-based compensation	435,819	4,500	449,157	1,461,250
Other general and administrative expenses	46,390	34,071	122,652	101,470
Total operating expenses	526,807	105,804	817,307	1,734,128
Loss from operations	(519,897)	(78,091)	(591,705)	(1,706,415)
Other income (expenses)
Loss on conversion of debt to common stock	(46,666)	0	(46,666)	0
Interest expense	(5,508)	(15,069)	(21,234)	(44,512)
Total other income (expenses)	(52,174)	(15,069)	(67,900)	(44,512)
Net loss	$ (572,071)	$ (93,160)	$ (659,605)	$ (1,750,927)
Earnings per share - basic and fully diluted (in Dollars per share)	$ (0.02)	$ 0	$ (0.02)	$ (0.08)
Weighted average number of shares of common stock - basic and fully diluted (in Shares)	32,923,639	45,421,273	29,762,895	22,812,771

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2017	$ 269,769	$ (149,769)	$ (290,405)	$ (170,405)
Balance (in Shares) at Dec. 31, 2017	21,728,659
Issuance of common stock for services	$ 1,448,125			1,448,125
Issuance of common stock for services (in Shares)	1,075,000
Net loss			(1,561,608)	(1,561,608)
Balance at Mar. 31, 2018	$ 1,717,894	(149,769)	(1,852,013)	(283,888)
Balance (in Shares) at Mar. 31, 2018	22,803,659
Balance at Dec. 31, 2017	$ 269,769	(149,769)	(290,405)	(170,405)
Balance (in Shares) at Dec. 31, 2017	21,728,659
Net loss				(1,750,927)
Balance at Sep. 30, 2018	$ 1,731,019	(149,769)	(2,041,332)	(460,082)
Balance (in Shares) at Sep. 30, 2018	22,841,159
Balance at Dec. 31, 2017	$ 269,769	(149,769)	(290,405)	(170,405)
Balance (in Shares) at Dec. 31, 2017	21,728,659
Balance at Dec. 31, 2018	$ 1,785,369	(149,769)	(2,141,625)	$ (506,025)
Balance (in Shares) at Dec. 31, 2018	24,271,159			24,271,159
Balance at Mar. 31, 2018	$ 1,717,894	(149,769)	(1,852,013)	$ (283,888)
Balance (in Shares) at Mar. 31, 2018	22,803,659
Issuance of common stock for services	$ 13,125			13,125
Issuance of common stock for services (in Shares)	37,500
Net loss			(96,159)	(96,159)
Balance at Jun. 30, 2018	$ 1,731,019	(149,769)	(1,948,172)	(366,922)
Balance (in Shares) at Jun. 30, 2018	22,841,159
Net loss			(93,160)	(93,160)
Balance at Sep. 30, 2018	$ 1,731,019	(149,769)	(2,041,332)	(460,082)
Balance (in Shares) at Sep. 30, 2018	22,841,159
Balance at Dec. 31, 2018	$ 1,785,369	(149,769)	(2,141,625)	$ (506,025)
Balance (in Shares) at Dec. 31, 2018	24,271,159			24,271,159
Issuance of common stock for services	$ 4,000	2,859		$ 6,859
Issuance of common stock for services (in Shares)	37,500
Proceeds from sale of common stock	$ 314,114			314,114
Proceeds from sale of common stock (in Shares)	4,487,358
Net loss			(49,885)	(49,885)
Balance at Mar. 31, 2019	$ 2,103,483	(146,910)	(2,191,510)	(234,937)
Balance (in Shares) at Mar. 31, 2019	28,796,017
Balance at Dec. 31, 2018	$ 1,785,369	(149,769)	(2,141,625)	$ (506,025)
Balance (in Shares) at Dec. 31, 2018	24,271,159			24,271,159
Net loss				$ (659,605)
Balance at Sep. 30, 2019	$ 2,667,912	(138,985)	(2,801,230)	$ (272,303)
Balance (in Shares) at Sep. 30, 2019	34,955,161			34,955,161
Balance at Mar. 31, 2019	$ 2,103,483	(146,910)	(2,191,510)	$ (234,937)
Balance (in Shares) at Mar. 31, 2019	28,796,017
Issuance of common stock for services	$ 2,538	(2,859)		(321)
Issuance of common stock for services (in Shares)	37,500
Amortize stock options		6,800		6,800
Net loss			(37,649)	(37,649)
Balance at Jun. 30, 2019	$ 2,106,021	(142,969)	(2,229,159)	(266,107)
Balance (in Shares) at Jun. 30, 2019	28,833,517
Issuance of common stock for services	$ 561,891			561,891
Issuance of common stock for services (in Shares)	6,121,644
Amortize stock options		3,984		3,984
Net loss			(572,071)	(572,071)
Balance at Sep. 30, 2019	$ 2,667,912	$ (138,985)	$ (2,801,230)	$ (272,303)
Balance (in Shares) at Sep. 30, 2019	34,955,161			34,955,161

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net loss	$ (659,605)	$ (1,750,927)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation expense	2,613	2,613
Amortization expense	459	459
Loss from conversion of debt into common stock	46,666	0
Stock-based compensation	449,157	1,461,250
Change in assets and liabilities:
Prepaid expense	(8,523)	(12,536)
Accounts payable and accrued expenses	13,030	73,172
Accounts payable and accrued expenses - related party	102,562	50,345
Deferred revenue	(67,117)	64,662
Net cash used in operating activities	(120,758)	(110,962)
Cash flows from financing activities:
Proceeds from related party loans and advances	125,872	133,000
Net cash provided by financing activities	125,872	133,000
Net increase in cash	5,114	22,038
Cash at beginning of period	2,434	24,867
Cash at end of period	7,548	46,905
Non-cash investing and financing activities:
Conversion of related party debt to common stock	393,928	0
Cash paid for interest	0	0
Cash paid for taxes	$ 0	$ 0

NOTE 1 - NATURE OF OPERATIONS

NOTE 1 - NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Business Description and Basis of Presentation [Text Block]	NOTE 1 – NATURE OF OPERATIONS Company Background Altitude International, Inc. (the “Company,” “we,” “us,” “our,” or “Altitude-NY”), was incorporated in the State of New York on July 13, 1994 as “Titan Computer Services, Inc.” On June 27, 2017, the Company successfully closed a Share Exchange transaction (“Share Exchange”) with the shareholders of Altitude International, Inc. (“Altitude”), a Wisconsin corporation. Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin and has been operating as a wholly owned subsidiary of Altitude-NY since the Share Exchange. Altitude operates through Northern, Central, and South America sales by way of its sole distribution agreement with Woodway Inc. to execute the current business plan of athletic training industry, specifically altitude training. Our objective is to be recognized as one of the upper tier specialty altitude training equipment providers in the Americas. On February 13, 2018, the majority of the shareholders of the Company approved the amendment to the Articles of Incorporation to change the Company’s name from “Titan Computer Services, Inc.” to “Altitude International, Inc.” The purpose of the name change will help further our brand identity and will reflect the major focus of our business operations, the manufacturing and distribution of products in the athletic training industry, specifically altitude training. The filing of the name change with the state of New York has not been completed as of the date of this report. Once processed by New York, the Company will apply for a name and symbol change with FINRA. Amend the Bylaws to Permit a Simple Majority Vote and Allow for the Appointment of up to Seven Article II Section 10 of the Company’s Bylaws stated, “Any action required or permitted to be taken by the Shareholders thereof may be taken without a meeting if all Shareholders entitled to vote thereon consent in writing to the adoption of a resolution authorizing the action except as otherwise permitted by the Certificate of Incorporation.” The Bylaws were amended to allow for a simple majority vote as permitted by §615 of the New York Business Corporation Law. The amended section shall read, “Any action required or permitted to be taken by the Shareholders thereof may be taken without a meeting if a majority of the Shareholders entitled to vote thereon consent in writing to the adoption of a resolution authorizing the action.” Article III Section 2 of the Company’s Bylaws provided that the number of Directors constituting the entire Board “shall not be less than one nor more than three, as may be fixed by resolution of the Board of Director.” The Bylaws were amended to allow for additional directors as proposed herein (up to four) and to allow for additional directors as the Company grows (up to seven). The amended section shall include the number “seven” instead of “three” as the maximum number of directors. Nature of Operations The product designs to be licensed from Sporting Edge UK, Ltd (“Sporting Edge UK”) are proven and cover a wide range of room sizes. The only requirement is to change from metric to imperial sizes where necessary. There are three unique elements to the Altitude product: ● Sophisticated Touch Screen control systems capable of integrating the control of simulated altitude, temperature and humidity. ● A unique design of Air Separation Unit with only a single active part that provides for ultra-reliable operation and a design life of greater than fifteen years. ● Proven training protocols that allow the desired training benefits to be achieved. Altitude has leased space for a nominal amount, which is not material, in the Woodway facility in Waukesha, Wisconsin to undertake the manufacture of systems. The work will primarily consist of the assembly of components into the unique licensed designs. Initial recruitment of technically capable persons will be necessary, followed by short training blocks to pass on the required skills. At least one person is likely to visit the UK to see systems in operation and obtain hands-on experience of the manufacturing requirement. Woodway is an engineering-based company and provides the perfect environment to establish an operation which is in many ways similar to their own. In addition, many aspects of infrastructure – goods handling, welfare facilities, etc. – can be accessed immediately without expense to Altitude. Recapitalization of Altitude On June 27, 2017, the Company entered into a share exchange transaction with Altitude which resulted in a change of control of the Company. Pursuant to the terms of the Share Exchange, the Company agreed to issue 6,102,000 shares of its common stock to all the individual shareholders of Altitude on a pro rata basis (one to one share exchange). In exchange for this stock issuance, the Company received 100% of the outstanding shares of Altitude. Following this Share Exchange, Altitude became a wholly owned subsidiary of Titan. There was a cancellation of 14,700,000 shares of common stock of the Company that was held by the Company’s former majority stockholder as part of the share exchange agreement, which all had a net effect of a decrease of 8,598,000 shares in the Company’s outstanding shares. The business, assets and liabilities of the Company changed as a result of this reverse acquisition to Altitude’s business plan. This share exchange transaction resulted in those shareholders obtaining a majority voting interest in –the Company and control of the Board of Directors of the Company. Generally accepted accounting principles require that the Company whose shareholders retain the majority interest and control in a combined business be treated as the acquirer for accounting purposes, resulting in a reverse acquisition with Altitude as the accounting acquirer and the Company as the acquired party. Accordingly, the share exchange transaction has been accounted for as a recapitalization of Altitude, whereby is deemed to be the continuing, surviving entity for accounting purposes but through reorganization, has deemed to have adopted the capital structure of Altitude - NY. The equity section of the accompanying condensed consolidated financial statements has been restated to reflect the recapitalization of the Company due to the reverse acquisition. Accordingly, all references to common shares of Altitude’s common stock have been restated to reflect the equivalent number of the Company’s common shares. In other words, the 6,102,000 Altitude shares outstanding at the time of the share exchange are restated to 21,228,659 common shares (prior to the 500,000 common share capital raise mentioned below that was conducted after the share exchange agreement), as of June 27, 2017. Each share of Altitude is accordingly restated at a multiple of approximately 3.48 shares of the Company for the weighted average shares outstanding for the loss per share calculations in the accompanying condensed consolidated statement of operations. The book value of the net assets that for accounting purposes, were deemed to have been acquired by Altitude from the Company, as of the date of acquisition (June 27, 2017) were $0, after the waiver of all debts from officers and third parties. A condition to the closing of the Share Exchange Agreement was raising $100,000 in the Company. On June 27, 2017, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share which was kept at escrow account. During the recapitalization, the Company incurred legal fees of $12,500 which was paid through the attorney’s escrow account and recorded as transaction costs which were netted against the $100,000 proceeds. Altitude International, Inc. Altitude International, Inc. (“Altitude”) was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. On May 18, 2017, 6,102,000 shares of common stock at $0.001 (par) were issued as founder shares, valued at a total of $6,102 to 15 individuals. These shares were issued for future potential services from these various individuals and as of the date of this issuance, no value was placed on these future potential services and were therefore recorded at par value as stock-based compensation to the founders. On June 27, 2017, after the closing of certain Stock Purchase Agreements, in private sale transaction and the Share Exchange Agreement, a change of control of the Company occurred and the new operational focus of the Company commenced. See Notes 6 and 8. Altitude will operate through Northern, Central, and South America sales by way of its sole distribution agreement with Woodway Inc. to execute the current business plan of athletic training industry, specifically altitude training. Our objective is to be recognized as one of the upper tier specialty altitude training equipment providers. Changes in Management and the Board of Directors On January 25, 2019, Robert Kanuth (“Kanuth”) was appointed as the Company’s new CEO and David Vincent resigned as CEO and was appointed as the Company’s Chief Technology Officer. On October 20, 2017, Greg Whyte was appointed to fill the vacancy as a director of the Company. On January 8, 2018, Joseph Frost was appointed to serve as the Chief Operating Officer and on February 13, 2018 Lesley Visser and Frost were elected to serve on the Board of Directors. On June 27, 2019, Greg Anthony and Peter Sandore were elected to serve on the Board of Directors. On August 20, 2019, Dave Vincent resigned as a director and CTO of the Company. On September 19, 2019, Greg Anthony was appointed as President of the Company.

NOTE 2 - SUMMARY OF SIGNIFICANT

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America and has a year-end of December 31. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. The unaudited condensed financial statements of the Company for the nine month periods ended September 30, 2019 and 2018 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2018 was derived from the audited financial statements included in the Company's financial statements as of and for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 29, 2019. These financial statements should be read in conjunction with that report. Going Concern and Liquidity We have incurred recurring losses since inception and expect to continue to incur losses as a result of legal and professional fees and our corporate general and administrative expenses. At September 30, 2019, we had $7,548 in cash. Our net losses incurred for the nine months ended September 30, 2019 were $659,605 and working capital deficit was $285,825 at September 30, 2019. As a result, there is substantial doubt about our ability to continue as a going concern. In the event that we are unable to generate sufficient cash from our operating activities or raise additional funds, we may be required to delay, reduce or severely curtail our operations or otherwise impede our on-going business efforts, which could have a material adverse effect on our business, operating results, financial condition and long-term prospects. The Company expects to seek to obtain additional funding through increased revenues and future financings. There can be no assurance as to the availability or terms upon which such financing and capital might be available. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Altitude. All significant intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles (“GAAP”) and stated in United States dollars, have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. Property, Plant and Equipment Property and equipment are stated at cost, net of accumulated depreciation. Expenditures that extend the life, increase the capacity, or improve the efficiency of property and equipment are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Depreciation is recognized using the straight-line method over the following approximate useful lives: Machinery and equipment 3-5 Years Intangible Assets Costs incurred to file patent applications and acquired intangibles are capitalized when the Company believes that there is a high likelihood that the patent will be issued and there will be future economic benefit associated with the patent. These costs will be amortized on a straight-line basis over a 20 years life from the date of patent filing. All costs associated with abandoned patent applications are expensed. In addition, the Company will review the carrying value of patents for indicators of impairment on a periodic basis and if it determines that the carrying value is impaired, it values the patent at fair value. As of September 30, 2019, carrying value of patent was $10,906. In accordance with the provisions of the applicable authoritative guidance, the Company’s long-lived assets and amortizable intangible assets are tested for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. The Company assesses the recoverability of such assets by determining whether their carrying value can be recovered through undiscounted future operating cash flows, including its estimates of revenue driven by assumed market segment share and estimated costs. If impairment is indicated, the Company measures the amount of such impairment by comparing the fair value to the carrying value. The amortization of the trademark was not significant for the period ended September 30, 2019. Impairment of Long-Lived Assets The Company’s long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB ASC Topic 360-10, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For the nine months ended September 30, 2019, the Company had not experienced impairment losses on its long-lived assets. Revenue Recognition Our sales are generated primarily from contracts with customers for the design, development, manufacture, and installation of simulated altitude athletic equipment. We provide our products under fixed-price contracts. Under fixed-price contracts, we agree to perform the specified work for a pre-determined price. To the extent our actual costs vary from the estimates upon which the price was negotiated, we will generate more or less profit or could incur a loss. We account for a contract after it has been approved by all parties to the arrangement, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. We evaluate the products or services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The products and services in our contracts are typically not distinct from one another due to their complex relationships, customization, and the significant contract management functions required to perform under the contract. Accordingly, our contracts are typically accounted for as one performance obligation. We determine the transaction price for each contract based on the consideration we expect to receive for the products or services being provided under the contract. We recognize revenue as performance obligations are satisfied and the customer obtains control of the products and services. In determining when performance obligations are satisfied, we consider factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. Substantially all of our revenue is recognized over time as we perform under the contract because if our customer were to terminate the contract for reasons other than our non-performance, we would have the right to recover damages which would include, among other potential damages, the right to payment for our work performed to date plus a reasonable profit to deliver products or services that do not have an alternative use to us. For performance obligations recognized over time, revenue is recognized based on the extent of progress towards completion of the performance obligation, generally using the percentage-of-completion cost-to-cost measure of progress for our contracts because it best depicts the transfer of control to the customer as we incur costs on our contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation. Advertising Costs Advertising costs are expensed as incurred. Advertising costs for the three and nine months ended September 30, 2019 were $15,695 and $1,000, respectively. Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model. Fair Value of Financial Instruments The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels ● Level one — Quoted market prices in active markets for identical assets or liabilities; ● Level two — Inputs other than level one inputs that are either directly or indirectly observable; and ● Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter. Earnings (Loss) Per Share Basic earnings (loss) per share are computed by dividing the net income by the weighted-average number of shares of common stock and common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method. The calculation of fully diluted earnings per share assumes the dilutive effect of the exercise of outstanding options and warrants at either the beginning of the respective period presented or the date of issuance, whichever is later. Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carryforwards and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income (loss) in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. Tax benefits of uncertain tax positions are recognized only if it is more likely than not that the Company will be able to sustain a position taken on an income tax return. The Company has no liability for uncertain tax positions as of December 31, 2018. Interest and penalties in any, related to unrecognized tax benefits would be recognized as interest expense. The Company does not have any accrued interest or penalties associated with unrecognized tax benefits, nor was any significant interest expense recognized during the nine months ended September 30, 2019. On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 35% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss. However, if and when we become profitable, we will receive a reduced benefit from such deferred tax assets. Contingencies Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed. Effect of Recent Accounting Pronouncements Going Concern ASU 2014-15 – “Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).” In August 2014, FASB issued guidance that requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The updated accounting guidance was effective for the Company on September 30, 2019. We have implemented this new accounting standard and we will update our liquidity disclosures as necessary. Recent Accounting Pronouncements Recently Issued Accounting Standards: Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

NOTE 3 - FIXED ASSETS

NOTE 3 - FIXED ASSETS	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 3 – FIXED ASSETS The Company has fixed assets related to office equipment. The depreciation of the equipment is over a three-year period. As of September 30, 2019, and December 31, 2018, the Company had fixed assets, net of accumulated depreciation, of $2,616 and $5,229, respectively. The fixed assets are as follows: September 30, December 31, 2019 2018 Office equipment $ 10,455 $ 10,455 Total fixed assets 10,455 10,455 Less: Accumulated depreciation 7,839 5,226 Fixed assets, net $ 2,616 $ 5,229 Depreciation of the office equipment for the three months ended September 30, 2019 and 2018 were $871 and $871, respectively, and $2,613 and $2,613 for the nine months ended September 30, 2019 and 2018, respectively.

NOTE 4 - INTANGIBLE ASSETS - TR

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK	9 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Intangible Assets Disclosure [Text Block]	NOTE 4 – INTANGIBLE ASSETS - TRADEMARK The Company has intangible assets related to a trademark. The amortization of the intangible asset is over a twenty-year period. As of September 30, 2019, and December 31, 2018, the Company had intangible assets, net of accumulated amortization, of $10,906 and $11,365, respectively. The intangible assets are as follows: September 30, December 31, 2019 2018 Trademark $ 12,284 $ 12,284 Total intangible assets 12,284 12,284 Less: Accumulated amortization 1,378 919 Intangible assets, net $ 10,906 $ 11,365 Amortization expense of the trademark for the three months ended September 30, 2019 and 2018 were $153 and $153, respectively, and $459 and $459 for the nine months ended September 30, 2019 and 2018, respectively.

NOTE 5 - NOTES PAYABLE

NOTE 5 - NOTES PAYABLE	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 5 – NOTES PAYABLE Note payable September 30, 2019 December 31, 2018 Accrued Accrued Principal Interest Total Principal Interest Total David Vincent $ - $ - $ - $ 20,000 $ 3,595 $ 23,595 David Vincent - - - 40,000 6,707 46,707 Joseph B. Frost 40,000 10,674 50,674 40,000 4,252 44,252 Joseph B. Frost 500 26 526 500 6 506 Joseph B. Frost 10,000 1,841 11,841 10,000 833 10,833 Joseph B. Frost 13,000 2,315 15,315 13,000 1,012 14,012 David Vincent - - - 5,000 48 5,048 David Vincent - - - 15,000 26 15,026 Robert Kanuth 6,514 220 6,734 - - - Robert Kanuth 6,544 188 6,732 - - - Robert Kanuth 10,000 107 10,107 - - - Robert Kanuth - 1,761 1,761 - - - Robert Kanuth 20,000 114 20,114 - - - Robert Kanuth 10,000 33 10,033 - - - Total $ 116,558 $ 17,279 $ 133,837 $ 143,500 $ 16,479 $ 159,979 On February 7, 2018, Vincent, then the Company’s majority shareholder and director, loaned the Company $20,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On January 10, 2019, this note and accrued interest was converted into common stock. On March 2, 2018, Frost, a director, loaned the Company $40,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, this note is in default and the accrued interest was $10,674, and the principal balance was $40,000. On June 21, 2018, Vincent formalized various advances to the Company in the amount of $40,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On January 10, 2019, this note and accrued interest was converted into common stock. On July 30, 2018, Frost, a director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, the accrued interest was $1,841, and the principal balance was $10,000. On August 10, 2018, Frost, a director, loaned the Company $13,000 in the form of a promissory note. The note bears interest of 20% and has the term of six months, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, this note is in default and the accrued interest was $2,315, and the principal balance was $13,000. On November 5, 2018, Frost, a director, loaned the Company $500 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, the accrued interest was $26, and the principal balance was $500. On November 8, 2018, Vincent, then a director, loaned the Company $5,000 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment. On January 10, 2019, this note and accrued interest was converted into common stock. On December 24, 2018, Vincent, then a director, loaned the Company $15,000 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment. On January 10, 2019, this note and accrued interest was converted into common stock. On January 9, 2019, Kanuth, an officer and director, loaned the Company $13,736 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $13,736 and accrued interest of $798 was converted into common stock of the Company. On January 17, 2019, Kanuth, an officer and director, loaned the Company $8,156 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $8,156 and accrued interest of $320 was converted into common stock of the Company. On January 24, 2019, Kanuth, an officer and director, loaned the Company $11,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $11,000 and accrued interest of $319 was converted into common stock of the Company. As of September 30, 2019, the principal was $0 and the accrued interest not converted was $96. On February 4, 2019, Kanuth, an officer and director, loaned the Company $13,197 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $13,197 was converted into common stock of the Company. As of September 30, 2019, the principal was $0 and the accrued interest was $691. On February 4, 2019, Kanuth, an officer and director, loaned the Company $5,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $5,000 was converted into common stock of the Company. As of September 30, 2019, the principal was $0 and the accrued interest was $176. On March 1, 2019, Kanuth, an officer and director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $10,000 and accrued interest of $298 was converted into common stock of the Company. On March 6, 2019, Kanuth, an officer and director, loaned the Company $3,033 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $3,033 and accrued interest of $80 was converted into common stock of the Company. On March 25, 2019, Kanuth, an officer and director, loaned the Company $13,692 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. On July 15, 2019, the principal of $13,692 and accrued interest of $336 was converted into common stock of the Company. On April 30, 2019, Kanuth, an officer and director, loaned the Company $6,514 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, the principal was $6,514 and the accrued interest was $220. On May 23, 2019, Kanuth, an officer and director, loaned the Company $6,544 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, the principal was $6,544 and the accrued interest was $188. On August 13, 2019, Kanuth, an officer and director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, the principal was $10,000 and the accrued interest was $107. On September 5, 2019, Kanuth, an officer and director, loaned the Company $20,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, the principal was $20,000 and the accrued interest was $114. On September 16, 2019, Kanuth, an officer and director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of September 30, 2019, the principal was $10,000 and the accrued interest was $33.

NOTE 6 - COMMITMENTS AND CONTIN

NOTE 6 - COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 6 – COMMITMENTS AND CONTINGENCIES The Company is subject, from time to time, to claims by third parties under various legal disputes. The defense of such claims, or any adverse outcome relating to any such claims, could have a material adverse effect on the Company’s liquidity, financial condition and cash flows. As of November 12, 2019, the Company did not have any legal actions pending against it. On June 27, 2017, Altitude entered a license agreement with Sporting Edge UK (see Note 1), Sporting Edge UK is the sole and exclusive owner of and has the right to license to licensee the ability to manufacture and sell rights to the full range of membrane-based systems for the production of reduced oxygen environments and associated services as well as the use of patents and trademarks held by Sporting Edge UK or Vincent. On January 24, 2019, Altitude and Sporting Edge UK entered into a Revised Licensing Agreement that grants a license to Altitude to use Sporting Edge UK’s proprietary technology related to properly engineered, membrane-based designs for simulated altitude training equipment. The annual license fee under the revised agreement is $1.00 per year. The product line ranges from personal at home use machines to fully integrated environmental rooms and chambers. Altitude has the licensing rights to use all technology to manufacture the products and to sell them (directly or through distributors) in the following territories: ● The Continent of North America, Central America, The Continent of South America. ● Other territories as may be agreed from time to time, on a temporary or permanent basis. All amounts due under the 2017 license agreement were waived, as were all royalty fees.

NOTE 7 - RELATED PARTY TRANSACT

NOTE 7 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 7 – RELATED PARTY TRANSACTIONS As of December 31, 2018, and September 30, 2019, the balance due to our former CEO, David Vincent, was recorded under stockholder’s advance of $36,211 and $36,211, respectively, which is a verbal agreement, non-interest bearing, unsecured and payable on demand. On February 9, 2018, the Board of Directors changed the arrangement whereas the advance would begin accruing interest at the rate of 20%. The Company had accrued expenses to David Vincent, as of December 31, 2018 of $57,948 which were converted into common stock on January 10, 2019. Altitude has an oral agreement with its Chairman of the Board and current CEO, Robert Kanuth, in which it will provide for reimbursement of private airline travel expenses incurred on behalf of the Company, for his use of an aircraft in which he has an interest in. These travel expenses totaled $123,750 for the period ended December 31, 2017 and is included in accrued expenses to related parties at December 31, 2018. In January 2018, the Board of Directors issued a one-time bonus to Mr. Kanuth, in the amount of $7,525, to compensate for the significant payable and what would have been interest. Additionally, the open balance accrued interest at the rate of 20% per annum and, as of December 31, 2018, the accrued interest was $24,750. The past travel expenses, the bonus, and the accrued interest, totaling $157,197, were collectively converted into common stock as of January 10, 2019 (see Note 8). The remuneration package for the Chairman is currently under negotiation as are the terms and validity of a purported agreement between the Chairman and the Company’s CEO regarding shares to be transferred from the CEO to the Chairman upon sales milestones being reached. The Company and its subsidiaries were not parties to the purported agreement, and their property is not the subject of the purported agreement. On January 2, 2018, the Company issued 1,000,000 shares of common stock to Frost, the Company’s Chief Operating Officer, under his employment agreement. The common stock of the Company is thinly traded and had a value of $1.35 per share, therefore the Company recorded the transaction at $1,350,000. See Note 8. On February 4, 2019, Kanuth, an officer and director, loaned the Company $5,000. The loan is non-interest bearing and is payable on demand. On December 31, 2018, the Company issued Kanuth, a Director, 1,000,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $70,000. See Note 8. On December 31, 2018, the Company issued Greg Whyte, a director, 40,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $2,800. See Note 8. On December 31, 2018, the Company issued Lesley Visser, a director, 250,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $17,500. See Note 8. Effective as of January 10, 2019, Vincent, then a director, converted $156,918 of promissory notes, accounts payable and accrued interest into 2,241,686 shares of common stock. See Notes 5 and 8. Effective as of January 10, 2019, Kanuth, an officer and director, converted $157,197 of promissory notes, accounts payable and accrued interest into 2,245,672 shares of common stock. See Notes 5 and 8. On July 15, 2019, the Company issued 1,000,000 shares of common stock of the Company to Pete Sandore, a director of the Company, for services to be rendered. The shares were valued at $0.11 per share or $110,000. See Note 8. On July 15, 2019, the Company issued 1,000,000 shares of common stock of the Company to Greg Anthony, a director of the Company, for services to be rendered. The shares were valued at $0.11 per share or $110,000. See Note 8. On July 15, 2019, the Company issued 1,000,000 shares of common stock of the Company to Joseph B. Frost, an officer and director of the Company, for services to be rendered. The shares were valued at $0.11 per share or $110,000. See Note 8. On July 31, 2019, the Company issued 1,134,144 shares of common stock of the Company to Robert Kanuth, an officer and director of the Company, in exchange for $79,390 in liabilities. The shares were valued at $0.11 or $124,756 therefore the Company recorded a loss on settlement of debt of $45,366. See Note 8. On September 19, 2019, the Company issued Leslie Visser, a director of the Company, 33,334 shares of common stock of the Company, in exchange for a payable of $2,000. The shares were valued at $0.099 or $3,300 therefore the Company recorded a loss on settlement of debt of $1,300. See Note 8.

NOTE 8 - STOCKHOLDERS' EQUITY

NOTE 8 - STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2019
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 – STOCKHOLDERS’ EQUITY Preferred Stock On February 5, 2015, the Board of Directors of the Company authorized 5,000,000 shares of preferred stock with no par value. Each share of the preferred stock is entitled to one vote and is convertible into one share of common stock. As of September 30, 2019, and December 31, 2018, the Company has no preferred stock issued and outstanding. Common Stock Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. The shareholders have one vote per share of common stock. After the closing of certain Stock Purchase Agreements, in private sale transaction and the Share Exchange Agreement, the Company’s common stock had no par value and is registered in New York. On June 12, 2017, Altitude issued 6,102,000 shares of its common stock at par value of $0.001 per share as founder shares for future potential services from 15 individuals, with a total recorded at par value of $6,102. On June 27, 2017, the Company entered into a share exchange transaction with Altitude and the shareholders of Altitude. Pursuant to the terms of the Share Exchange, the Company agreed to issue 6,102,000 shares of its common stock to the individual shareholders of Altitude on a pro rata basis in exchange for receive 100% of the shares of Altitude. Following the Share Exchange, Altitude became a wholly owned subsidiary of the Company. See Note 1. Prior to the Share Exchange Agreement, there were 22,828,659 shares of common stock of the Company issued and outstanding, 14,700,000 of which were cancelled on June 27, 2017. As consideration for the Share Exchange Agreement, the shareholders of Altitude received a total of 6,102,000 restricted shares of the Company, proportionate to their shareholdings in Altitude. On June 27, 2017, the date of closing of the Share Exchange Agreement, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share. Total proceed received was $87,500 after paying transaction costs of $12,500. Immediately following the Share Exchange agreement, there were 21,728,659 shares of common stock issued and outstanding and no shares of preferred stock outstanding. During 2018, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock per month for legal work. The common stock of the Company is thinly traded and had values of $0.07 to $1.35 per share, therefore the Company recorded $113,875 of expense related to these transactions. On January 2, 2018, the Company issued 1,000,000 shares of common stock to Frost, the Company’s Chief Operating Officer, under his employment agreement. The common stock of the Company is thinly traded and had a value of $1.35 per share, therefore the Company recorded the transaction at $1,350,000. See Note 7. On December 31, 2018, the Company issued Kanuth, a Director, 1,000,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $70,000. See Note 7. On December 31, 2018, the Company issued Lesley Visser, a Director, 250,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $17,500. See Note 7. On December 31, 2018, the Company issued Greg Whyte, a Director, 40,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $2,800. See Note 7. On December 31, 2018, the Company issued Harvey Galvin 15,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,050. On December 31, 2018, the Company issued Michael Horvath 25,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,750. On December 31, 2018, the Company issued Chris Visser 25,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,750. On January 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for January 2019. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $875. Effective as of January 10, 2019, Vincent, then a director, converted $156,918 of promissory notes, accounts payable and accrued interest into 2,241,686 shares of common stock. See Notes 5 and 8. Effective as of January 10, 2019, Kanuth, an officer and director, converted $157,197 of promissory notes, accounts payable and accrued interest into 2,245,672 shares of common stock. See Notes 5 and 8. On February 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for February 2019. The common stock of the Company is thinly traded and had a value of $0.15 per share, therefore the Company recorded the transaction at $1,875. On March 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for March 2019. The common stock of the Company is thinly traded and had a value of $0.092 per share, therefore the Company recorded the transaction at $1,150. On April 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for April 2019. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $875. On May 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for May 2019. The common stock of the Company is thinly traded and had a value of $0.061 per share, therefore the Company recorded the transaction at $763. On June 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for June 2019. The common stock of the Company is thinly traded and had a value of $0.05 per share, therefore the Company recorded the transaction at $625. On July 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for July 2019. The common stock of the Company is thinly traded and had a value of $0.0326 per share, therefore the Company recorded the transaction at $408. On July 1, 2019, the Company contracted with Investor Network, LLC (“INLLC”) to provide professional services. As compensation for the services, INLLC was issued 3,000,000 shares of common stock of the Company, issuable in three tranches of 1,000,000 shares each. The dates of issuance were July 1, 2019, July 31, 2019 and August 30, 2019. The 3,000,000 shares were valued at $0.0326, or $97,800. On July 15, 2019, the Company issued 1,000,000 shares of common stock of the Company to Pete Sandore, a director of the Company, for services to be rendered. The shares were valued at $0.11 per share or $110,000. See Note 7. On July 15, 2019, the Company issued 1,000,000 shares of common stock of the Company to Greg Anthony, a director of the Company, for services to be rendered. The shares were valued at $0.11 per share or $110,000. See Note 7. On July 15, 2019, the Company issued 1,000,000 shares of common stock of the Company to Joseph B. Frost, an officer and director of the Company, for services to be rendered. The shares were valued at $0.11 per share or $110,000. See Note 7. On July 31, 2019, the Company issued 1,134,144 shares of common stock of the Company to Robert Kanuth, an officer and director of the Company, in exchange for $79,390 in liabilities. The shares were valued at $0.11 or $124,756 therefore the Company recorded a loss on settlement of debt of $45,366. See Note 7. On August 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for August 2019. The common stock of the Company is thinly traded and had a value of $0.1262 per share, therefore the Company recorded the transaction at $1578. On September 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for September 2019. The common stock of the Company is thinly traded and had a value of $0.06 per share, therefore the Company recorded the transaction at $750. On September 19, 2019, the Company issued Leslie Visser, a director of the Company, 33,334 shares of common stock of the Company, in exchange for a payable of $2,000. The shares were valued at $0.099 or $3,300 therefore the Company recorded a loss on settlement of debt of $1,300. See Note 7. As of September 30, 2019, and December 31, 2018, the Company has 34,955,161 and 24,271,159 shares of no par common stock issued, issuable, and outstanding. Stock Option Plan On February 13, 2018, the Company’s shareholders and Board of Directors approved the 2017 Incentive Stock Plan. On January 25, 2019, the Company issued 250,000 options to Vincent. The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. The exercise price is $0.077. The Black-Scholes calculation valued the options at $15,809, or $0.06 per share. As of September 30, 2019, $5,392 was amortized. These options will expire three months following Vincent’s resignation on August 20, 2019 unless exercised prior to that time. On January 25, 2019, the Company issued 250,000 options to Frost. The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. The exercise price is $0.077. The Black-Scholes calculation valued the options at $15,809, or $0.06 per share. As of September 30, 2019, $5,392 was amortized.

NOTE 9 - INCOME TAXES

NOTE 9 - INCOME TAXES	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 9 – INCOME TAXES As of September 30, 2019, and December 31, 2018, the Company has net operating loss carryforwards of $777,452 and $633,524. The carryforward expires through the year 2039. The Company’s net operating loss carry forwards may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code. The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 21% to loss before taxes for fiscal year 2019 and 2018), as follows: September 30, December 31, 2019 2018 Tax expense (benefit) at the statutory rate $ (44,467 ) $ (72,055 ) State income taxes, net of federal income tax benefit (10,587 ) (17,156 ) Change in valuation allowance 55,054 89,211 Total $ - $ - The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities. The tax years 2019 and 2018 remains to examination by federal agencies and other jurisdictions in which it operates. The tax effect of significant components of the Company’s deferred tax assets and liabilities at September 30, 2019 and December 31, 2018, are as follows: September 30, December 31, 2019 2018 Deferred tax assets: Net operating loss carryforward $ 144,266 $ 89,211 Timing differences - - Total gross deferred tax assets 144,266 89,211 Less: Deferred tax asset valuation allowance (144,206 ) (89,211 ) Total net deferred taxes $ - $ - In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Because of the historical earnings history of the Company, the net deferred tax assets for 2019 and 2018 were fully offset by a 100% valuation allowance. The valuation allowance for the remaining net deferred tax assets was $144,266 and $89,211 as of September 30, 2019 and December 31, 2018. On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 34% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss.

NOTE 10 - SUBSEQUENT EVENTS

NOTE 10 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 10 – SUBSEQUENT EVENTS On October 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for October 2019. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $875. On November 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for November 2019. The common stock of the Company is thinly traded and had a value of $0.147 per share, therefore the Company recorded the transaction at $1,838.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of presentation The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America and has a year-end of December 31. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. The unaudited condensed financial statements of the Company for the nine month periods ended September 30, 2019 and 2018 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2018 was derived from the audited financial statements included in the Company's financial statements as of and for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 29, 2019. These financial statements should be read in conjunction with that report.
Going Concern and Liquidity [Policy Text Block]	Going Concern and Liquidity We have incurred recurring losses since inception and expect to continue to incur losses as a result of legal and professional fees and our corporate general and administrative expenses. At September 30, 2019, we had $7,548 in cash. Our net losses incurred for the nine months ended September 30, 2019 were $659,605 and working capital deficit was $285,825 at September 30, 2019. As a result, there is substantial doubt about our ability to continue as a going concern. In the event that we are unable to generate sufficient cash from our operating activities or raise additional funds, we may be required to delay, reduce or severely curtail our operations or otherwise impede our on-going business efforts, which could have a material adverse effect on our business, operating results, financial condition and long-term prospects. The Company expects to seek to obtain additional funding through increased revenues and future financings. There can be no assurance as to the availability or terms upon which such financing and capital might be available.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Altitude. All significant intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles (“GAAP”) and stated in United States dollars, have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment Property and equipment are stated at cost, net of accumulated depreciation. Expenditures that extend the life, increase the capacity, or improve the efficiency of property and equipment are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Depreciation is recognized using the straight-line method over the following approximate useful lives: Machinery and equipment 3-5 Years
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Costs incurred to file patent applications and acquired intangibles are capitalized when the Company believes that there is a high likelihood that the patent will be issued and there will be future economic benefit associated with the patent. These costs will be amortized on a straight-line basis over a 20 years life from the date of patent filing. All costs associated with abandoned patent applications are expensed. In addition, the Company will review the carrying value of patents for indicators of impairment on a periodic basis and if it determines that the carrying value is impaired, it values the patent at fair value. As of September 30, 2019, carrying value of patent was $10,906. In accordance with the provisions of the applicable authoritative guidance, the Company’s long-lived assets and amortizable intangible assets are tested for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. The Company assesses the recoverability of such assets by determining whether their carrying value can be recovered through undiscounted future operating cash flows, including its estimates of revenue driven by assumed market segment share and estimated costs. If impairment is indicated, the Company measures the amount of such impairment by comparing the fair value to the carrying value. The amortization of the trademark was not significant for the period ended September 30, 2019.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company’s long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB ASC Topic 360-10, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements. Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For the nine months ended September 30, 2019, the Company had not experienced impairment losses on its long-lived assets.
Revenue [Policy Text Block]	Revenue Recognition Our sales are generated primarily from contracts with customers for the design, development, manufacture, and installation of simulated altitude athletic equipment. We provide our products under fixed-price contracts. Under fixed-price contracts, we agree to perform the specified work for a pre-determined price. To the extent our actual costs vary from the estimates upon which the price was negotiated, we will generate more or less profit or could incur a loss. We account for a contract after it has been approved by all parties to the arrangement, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. We evaluate the products or services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The products and services in our contracts are typically not distinct from one another due to their complex relationships, customization, and the significant contract management functions required to perform under the contract. Accordingly, our contracts are typically accounted for as one performance obligation. We determine the transaction price for each contract based on the consideration we expect to receive for the products or services being provided under the contract. We recognize revenue as performance obligations are satisfied and the customer obtains control of the products and services. In determining when performance obligations are satisfied, we consider factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. Substantially all of our revenue is recognized over time as we perform under the contract because if our customer were to terminate the contract for reasons other than our non-performance, we would have the right to recover damages which would include, among other potential damages, the right to payment for our work performed to date plus a reasonable profit to deliver products or services that do not have an alternative use to us. For performance obligations recognized over time, revenue is recognized based on the extent of progress towards completion of the performance obligation, generally using the percentage-of-completion cost-to-cost measure of progress for our contracts because it best depicts the transfer of control to the customer as we incur costs on our contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation.
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are expensed as incurred. Advertising costs for the three and nine months ended September 30, 2019 were $15,695 and $1,000, respectively.
Share-based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs). The hierarchy consists of three levels ● Level one — Quoted market prices in active markets for identical assets or liabilities; ● Level two — Inputs other than level one inputs that are either directly or indirectly observable; and ● Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use. Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Basic earnings (loss) per share are computed by dividing the net income by the weighted-average number of shares of common stock and common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method. The calculation of fully diluted earnings per share assumes the dilutive effect of the exercise of outstanding options and warrants at either the beginning of the respective period presented or the date of issuance, whichever is later.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes in accordance with FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carryforwards and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income (loss) in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. Tax benefits of uncertain tax positions are recognized only if it is more likely than not that the Company will be able to sustain a position taken on an income tax return. The Company has no liability for uncertain tax positions as of December 31, 2018. Interest and penalties in any, related to unrecognized tax benefits would be recognized as interest expense. The Company does not have any accrued interest or penalties associated with unrecognized tax benefits, nor was any significant interest expense recognized during the nine months ended September 30, 2019. On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 35% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss. However, if and when we become profitable, we will receive a reduced benefit from such deferred tax assets.
Commitments and Contingencies, Policy [Policy Text Block]	Contingencies Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.
New Accounting Pronouncements, Policy [Policy Text Block]	Effect of Recent Accounting Pronouncements Going Concern ASU 2014-15 – “Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).” In August 2014, FASB issued guidance that requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The updated accounting guidance was effective for the Company on September 30, 2019. We have implemented this new accounting standard and we will update our liquidity disclosures as necessary. Recent Accounting Pronouncements Recently Issued Accounting Standards: Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

NOTE 3 - FIXED ASSETS (Tables)

NOTE 3 - FIXED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	The fixed assets are as follows: September 30, December 31, 2019 2018 Office equipment $ 10,455 $ 10,455 Total fixed assets 10,455 10,455 Less: Accumulated depreciation 7,839 5,226 Fixed assets, net $ 2,616 $ 5,229

NOTE 4 - INTANGIBLE ASSETS - _2

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK (Tables)	9 Months Ended
	Sep. 30, 2019
Disclosure Text Block [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The intangible assets are as follows: September 30, December 31, 2019 2018 Trademark $ 12,284 $ 12,284 Total intangible assets 12,284 12,284 Less: Accumulated amortization 1,378 919 Intangible assets, net $ 10,906 $ 11,365

NOTE 5 - NOTES PAYABLE (Tables)

NOTE 5 - NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Notes payable Note payable September 30, 2019 December 31, 2018 Accrued Accrued Principal Interest Total Principal Interest Total David Vincent $ - $ - $ - $ 20,000 $ 3,595 $ 23,595 David Vincent - - - 40,000 6,707 46,707 Joseph B. Frost 40,000 10,674 50,674 40,000 4,252 44,252 Joseph B. Frost 500 26 526 500 6 506 Joseph B. Frost 10,000 1,841 11,841 10,000 833 10,833 Joseph B. Frost 13,000 2,315 15,315 13,000 1,012 14,012 David Vincent - - - 5,000 48 5,048 David Vincent - - - 15,000 26 15,026 Robert Kanuth 6,514 220 6,734 - - - Robert Kanuth 6,544 188 6,732 - - - Robert Kanuth 10,000 107 10,107 - - - Robert Kanuth - 1,761 1,761 - - - Robert Kanuth 20,000 114 20,114 - - - Robert Kanuth 10,000 33 10,033 - - - Total $ 116,558 $ 17,279 $ 133,837 $ 143,500 $ 16,479 $ 159,979

NOTE 9 - INCOME TAXES (Tables)

NOTE 9 - INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 21% to loss before taxes for fiscal year 2019 and 2018), as follows: September 30, December 31, 2019 2018 Tax expense (benefit) at the statutory rate $ (44,467 ) $ (72,055 ) State income taxes, net of federal income tax benefit (10,587 ) (17,156 ) Change in valuation allowance 55,054 89,211 Total $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The tax effect of significant components of the Company’s deferred tax assets and liabilities at September 30, 2019 and December 31, 2018, are as follows: September 30, December 31, 2019 2018 Deferred tax assets: Net operating loss carryforward $ 144,266 $ 89,211 Timing differences - - Total gross deferred tax assets 144,266 89,211 Less: Deferred tax asset valuation allowance (144,206 ) (89,211 ) Total net deferred taxes $ - $ -

NOTE 1 - NATURE OF OPERATIONS (

NOTE 1 - NATURE OF OPERATIONS (Details)	Sep. 19, 2019$ / sharesshares	Jul. 15, 2019$ / sharesshares	Jun. 27, 2017USD ($)$ / sharesshares	Jun. 12, 2017USD ($)$ / sharesshares	May 18, 2017USD ($)$ / sharesshares	Mar. 31, 2019USD ($)	Sep. 30, 2019shares	Sep. 01, 2019$ / shares	Aug. 01, 2019$ / shares	Jul. 01, 2019$ / shares	Dec. 31, 2018shares	Jan. 02, 2018$ / shares
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Stock Issued During Period, Shares, Other	33,334	1,134,144
Share Exchange Basis			Each share of Altitude is accordingly restated at a multiple of approximately 3.48 shares of the Company for the weighted average shares outstanding for the loss per share calculations in the accompanying condensed consolidated statement of operations.
Common Stock, Shares Cancelled			14,700,000
Net Increase (Decrease) in Shares Outstanding			(8,598,000)
Common Stock, Shares, Outstanding			21,728,659				34,955,161				24,271,159
Stock Issued During Period, Value, New Issues (in Dollars) | $						$ 314,114
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 0.099	$ 0.11						$ 0.06	$ 0.1262	$ 0.0326		$ 1.35
Common Stock, Shares Authorized							70,000,000				70,000,000
Chief Executive Officer [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Percentage of Issued and Outstanding Common Shares Owned by Related Party					1.00%
Share Exchange Transaction With Altitude [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Stock Issued During Period, Shares, Other			6,102,000
Share Exchange Basis			one to one share exchange
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions			100.00%
Common Stock, Shares, Outstanding			21,228,659
Noncash or Part Noncash Acquisition, Value of Assets Acquired (in Dollars) | $			$ 0
Subscription Arrangement [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Stock Issued During Period, Value, New Issues (in Dollars) | $			$ 100,000
Stock Issued During Period, Shares, New Issues			500,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares			$ 0.20
Payments of Stock Issuance Costs (in Dollars) | $			$ 12,500
Altitude [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Stock Issued During Period, Value, New Issues (in Dollars) | $				$ 6,102	$ 6,102
Stock Issued During Period, Shares, New Issues				6,102,000	6,102,000
Common Stock, Shares Authorized					100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares				$ 0.001	$ 0.001
Number of Individuals Issued Shares				15	15

NOTE 2 - SUMMARY OF SIGNIFICA_2

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 22, 2017	Dec. 21, 2017	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2018
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash and Cash Equivalents, at Carrying Value			$ 7,548			$ 46,905			$ 7,548	$ 46,905	$ 24,867	$ 2,434
Net Income (Loss) Attributable to Parent			(572,071)	$ (37,649)	$ (49,885)	$ (93,160)	$ (96,159)	$ (1,561,608)	(659,605)	$ (1,750,927)
Working Capital (Deficit)			285,825						$ 285,825
Finite-Lived Intangible Asset, Useful Life									20 years
Finite-Lived Intangible Assets, Net			10,906						$ 10,906			$ 11,365
Advertising Expense			$ 15,695						$ 1,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%							21.00%		34.00%
Minimum [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life									3 years
Maximum [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life									5 years

NOTE 3 - FIXED ASSETS (Details)

NOTE 3 - FIXED ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	$ 2,616		$ 2,616		$ 5,229
Depreciation	$ 871	$ 871	$ 2,613	$ 2,613

NOTE 3 - FIXED ASSETS (Detail_2

NOTE 3 - FIXED ASSETS (Details) - Property, Plant and Equipment - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Fixed assets	$ 10,455	$ 10,455
Less: Accumulated depreciation	7,839	5,226
Fixed assets, net	2,616	5,229
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets	$ 10,455	$ 10,455

NOTE 4 - INTANGIBLE ASSETS - _3

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Disclosure Text Block [Abstract]
Finite-Lived Intangible Assets, Net	$ 10,906		$ 10,906		$ 11,365
Amortization of Intangible Assets	$ 153	$ 153	$ 459	$ 459

NOTE 4 - INTANGIBLE ASSETS - _4

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK (Details) - Schedule of Finite-Lived Intangible Assets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 12,284	$ 12,284
Less: Accumulated amortization	1,378	919
Intangible assets, net	10,906	11,365
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 12,284	$ 12,284

NOTE 5 - NOTES PAYABLE (Details

NOTE 5 - NOTES PAYABLE (Details) - USD ($)

Sep. 16, 2019

Sep. 05, 2019

Aug. 13, 2019

Jul. 15, 2019

May 23, 2019

Apr. 30, 2019

Mar. 25, 2019

Mar. 06, 2019

Feb. 04, 2019

Jan. 24, 2019

Jan. 17, 2019

Jan. 09, 2019

Dec. 24, 2018

Nov. 08, 2018

Nov. 05, 2018

Aug. 10, 2018

Jul. 30, 2018

Jun. 21, 2018

Mar. 02, 2018

Feb. 07, 2018

Sep. 30, 2019

Mar. 01, 2019

Dec. 31, 2018

Loan #1 [Member] | Majority Shareholder [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 20,000

Debt Instrument, Interest Rate, Stated Percentage

20.00%

Debt Instrument, Term

1 year

Interest Payable

$ 0

$ 3,595

Notes Payable, Related Parties

0

20,000

Loan #1 [Member] | Director [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 40,000

Debt Instrument, Interest Rate, Stated Percentage

20.00%

Debt Instrument, Term

1 year

Interest Payable

10,674

4,252

Notes Payable, Related Parties

40,000

40,000

Loan #1 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 13,736

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Loan #2 [Member] | Majority Shareholder [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 40,000

Debt Instrument, Interest Rate, Stated Percentage

20.00%

Debt Instrument, Term

1 year

Interest Payable

0

6,707

Notes Payable, Related Parties

0

40,000

Loan #2 [Member] | Director [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 10,000

Debt Instrument, Interest Rate, Stated Percentage

20.00%

Debt Instrument, Term

1 year

Interest Payable

1,841

833

Notes Payable, Related Parties

10,000

10,000

Loan #2 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 8,156

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Loan #3 [Member] | Majority Shareholder [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 5,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

6 months

Interest Payable

0

48

Notes Payable, Related Parties

0

5,000

Loan #3 [Member] | Director [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 13,000

Debt Instrument, Interest Rate, Stated Percentage

20.00%

Debt Instrument, Term

6 months

Interest Payable

2,315

1,012

Notes Payable, Related Parties

13,000

13,000

Loan #3 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 11,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

96

Notes Payable, Related Parties

0

Loan #4 [Member] | Majority Shareholder [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 15,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

6 months

Interest Payable

0

26

Notes Payable, Related Parties

0

15,000

Loan #4 [Member] | Director [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 500

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

6 months

Interest Payable

26

6

Notes Payable, Related Parties

500

$ 500

Loan #4 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 13,197

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

691

Notes Payable, Related Parties

0

Loan #5 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 5,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

176

Notes Payable, Related Parties

0

Loan #6 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 10,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

220

Notes Payable, Related Parties

6,514

Loan #7 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 3,033

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Loan #8 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 13,692

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Loan #9 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 6,514

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Loan #10 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 6,544

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

188

Notes Payable, Related Parties

6,544

Loan # 11 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 10,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

107

Notes Payable, Related Parties

10,000

Loan # 12 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 20,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

114

Notes Payable, Related Parties

20,000

Loan # 13 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Instrument, Face Amount

$ 10,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Term

1 year

Interest Payable

33

Notes Payable, Related Parties

$ 10,000

Principal [Member] | Loan #1 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

$ 13,736

Principal [Member] | Loan #2 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

8,156

Principal [Member] | Loan #3 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

11,000

Principal [Member] | Loan #4 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

13,197

Principal [Member] | Loan #5 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

5,000

Principal [Member] | Loan #6 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

10,000

Principal [Member] | Loan #7 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

3,033

Principal [Member] | Loan #8 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

13,692

Accrued Interest [Member] | Loan #1 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

798

Accrued Interest [Member] | Loan #2 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

320

Accrued Interest [Member] | Loan #3 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

319

Accrued Interest [Member] | Loan #6 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

298

Accrued Interest [Member] | Loan #7 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

80

Accrued Interest [Member] | Loan #8 [Member] | Chief Executive Officer [Member]

NOTE 5 - NOTES PAYABLE (Details) [Line Items]

Debt Conversion, Original Debt, Amount

$ 336

NOTE 5 - NOTES PAYABLE (Detai_2

NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($)	Sep. 30, 2019	Dec. 31, 2018
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	$ 116,558	$ 143,500
Accrued Interest	17,279	16,479
Total	133,837	159,979
Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Accrued Interest		24,750
Loan #1 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	20,000
Accrued Interest	0	3,595
Total	0	23,595
Loan #1 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	40,000	40,000
Accrued Interest	10,674	4,252
Total	50,674	44,252
Loan #2 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	40,000
Accrued Interest	0	6,707
Total	0	46,707
Loan #2 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	10,000	10,000
Accrued Interest	1,841	833
Total	11,841	10,833
Loan #4 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	15,000
Accrued Interest	0	26
Total	0	15,026
Loan #4 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	500	500
Accrued Interest	26	6
Total	526	506
Loan #3 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	5,000
Accrued Interest	0	48
Total	0	5,048
Loan #3 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	13,000	13,000
Accrued Interest	2,315	1,012
Total	15,315	14,012
Loan #8 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	6,514	0
Accrued Interest	220	0
Total	6,734	0
Loan #9 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	6,544	0
Accrued Interest	188	0
Total	6,732	0
Loan #10 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	10,000	0
Accrued Interest	107	0
Total	10,107	0
Loan # 11 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	0
Accrued Interest	1,761	0
Total	1,761	0
Loan # 12 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	20,000	0
Accrued Interest	114	0
Total	20,114	0
Loan # 13 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	10,000	0
Accrued Interest	33	0
Total	$ 10,033	$ 0

NOTE 6 - COMMITMENTS AND CONT_2

NOTE 6 - COMMITMENTS AND CONTINGENCIES (Details)	Jan. 24, 2019
Commitments and Contingencies Disclosure [Abstract]
Other Commitments, Description	Revised Licensing Agreement that grants a license to Altitude to use Sporting Edge UK’s proprietary technology related to properly engineered, membrane-based designs for simulated altitude training equipment. The annual license fee under the revised agreement is $1.00 per year

NOTE 7 - RELATED PARTY TRANSA_2

NOTE 7 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Sep. 19, 2019	Jul. 31, 2019	Jul. 15, 2019	Jan. 10, 2019	Dec. 31, 2018	Jan. 02, 2018	Jan. 31, 2018	Dec. 31, 2017	Sep. 30, 2019	Jan. 09, 2019	Mar. 02, 2018	Feb. 09, 2018	Feb. 07, 2018
Chief Executive Officer [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties					$ 36,211				$ 36,211
Debt Instrument, Interest Rate, Stated Percentage												20.00%
Due to Other Related Parties					57,948
Debt Conversion, Original Debt, Amount				$ 156,918
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				2,241,686
Board of Directors Chairman [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties				$ 157,197
Related Party Transaction, Amounts of Transaction							$ 7,525	$ 123,750
Related Party Transaction, Rate							20.00%
Interest Payable					$ 24,750
Shares Issued, Price Per Share (in Dollars per share)		$ 0.11			$ 0.07
Stock Issued During Period, Shares, Issued for Services (in Shares)					1,000,000
Stock Issued During Period, Value, Issued for Services					$ 70,000
Debt Conversion, Original Debt, Amount		$ 79,390		$ 157,197
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				2,245,672
Stock Issued During Period, Shares, Other (in Shares)		1,134,144
Stock Issued During Period, Value, Other		$ 124,756
Gain (Loss) on Extinguishment of Debt		$ 45,366
Chief Operating Officer [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture (in Shares)						1,000,000
Shares Issued, Price Per Share (in Dollars per share)						$ 1.35
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture						$ 1,350,000
Director #2 [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)			$ 0.11		$ 0.07
Stock Issued During Period, Shares, Issued for Services (in Shares)			1,000,000		40,000
Stock Issued During Period, Value, Issued for Services			$ 110,000		$ 2,800
Director #3 [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)			$ 0.11		$ 0.07
Stock Issued During Period, Shares, Issued for Services (in Shares)			1,000,000		250,000
Stock Issued During Period, Value, Issued for Services			$ 110,000		$ 17,500
Director [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)	$ 0.099		$ 0.11
Stock Issued During Period, Shares, Issued for Services (in Shares)			1,000,000
Stock Issued During Period, Value, Issued for Services			$ 110,000
Debt Conversion, Original Debt, Amount	$ 2,000
Stock Issued During Period, Shares, Other (in Shares)	33,334
Stock Issued During Period, Value, Other	$ 3,300
Gain (Loss) on Extinguishment of Debt	$ 1,300
Loan #1 [Member] | Chief Executive Officer [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage										8.00%
Debt Instrument, Face Amount										$ 13,736
Loan #1 [Member] | Board of Directors Chairman [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Face Amount													$ 5,000
Loan #1 [Member] | Director [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage											20.00%
Interest Payable					$ 4,252				$ 10,674
Debt Instrument, Face Amount											$ 40,000

NOTE 8 - STOCKHOLDERS' EQUITY (

NOTE 8 - STOCKHOLDERS' EQUITY (Details)	Sep. 19, 2019USD ($)$ / sharesshares	Sep. 01, 2019USD ($)$ / sharesshares	Aug. 30, 2019shares	Aug. 01, 2019USD ($)$ / sharesshares	Jul. 31, 2019USD ($)$ / sharesshares	Jul. 15, 2019USD ($)$ / sharesshares	Jul. 01, 2019USD ($)$ / sharesshares	Jun. 01, 2019USD ($)$ / sharesshares	May 01, 2019USD ($)$ / sharesshares	Apr. 01, 2019USD ($)$ / sharesshares	Mar. 01, 2019USD ($)$ / sharesshares	Feb. 01, 2019USD ($)$ / sharesshares	Jan. 25, 2019USD ($)$ / sharesshares	Jan. 10, 2019USD ($)shares	Jan. 01, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Jan. 02, 2018USD ($)$ / sharesshares	Jun. 27, 2017USD ($)$ / sharesshares	Jun. 26, 2017shares	Jun. 12, 2017USD ($)$ / sharesshares	May 18, 2017USD ($)$ / sharesshares	Feb. 05, 2015shares	Sep. 30, 2019USD ($)shares	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2019USD ($)shares	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)$ / sharesshares
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized																5,000,000						5,000,000	5,000,000						5,000,000		5,000,000
Preferred Stock, Voting Rights																						Each share of the preferred stock is entitled to one vote
Convertible Preferred Stock, Terms of Conversion																						convertible into one share of common stock
Preferred Stock, Shares Issued																0							0						0		0
Common Stock, Shares Authorized																70,000,000							70,000,000						70,000,000		70,000,000
Stock Issued During Period, Value, New Issues (in Dollars) | $																									$ 314,114
Stock Issued During Period, Shares, Other	33,334					1,134,144
Common Stock Issued and Oustanding, Prior to Share Exchange Agreement																			22,828,659
Common Stock, Shares Cancelled																		14,700,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 0.099	$ 0.06		$ 0.1262		$ 0.11	$ 0.0326										$ 1.35
Common Stock, Shares, Issued																24,271,159		21,728,659					34,955,161						34,955,161		24,271,159
Common Stock, Shares, Outstanding																24,271,159		21,728,659					34,955,161						34,955,161		24,271,159
Stock Issued During Period, Shares, Issued for Services		12,500		12,500			3,000,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $		$ 750		$ 1,578			$ 97,800																$ 561,891	$ (321)	$ 6,859		$ 13,125	$ 1,448,125
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture																	1,000,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture (in Dollars) | $																	$ 1,350,000
Debt Conversion, Original Debt, Amount (in Dollars) | $	$ 2,000					$ 79,390
Stock Issued During Period, Value, Other (in Dollars) | $	3,300					124,756
Gain (Loss) on Extinguishment of Debt (in Dollars) | $	$ 1,300					$ 45,366
Share-based Payment Arrangement, Noncash Expense (in Dollars) | $																							$ 435,819			$ 4,500			$ 449,157	$ 1,461,250
Share Exchange Transaction With Altitude [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Other																		6,102,000
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions																		100.00%
Common Stock, Shares, Outstanding																		21,228,659
Subscription Arrangement [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues																		500,000
Stock Issued During Period, Value, New Issues (in Dollars) | $																		$ 100,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																		$ 0.20
Proceeds from Issuance of Common Stock (in Dollars) | $																		$ 87,500
Payments of Stock Issuance Costs (in Dollars) | $																		$ 12,500
Share-based Payment Arrangement, Tranche One [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services							1,000,000
Share-based Payment Arrangement, Tranche Two [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services					1,000,000
Share-based Payment Arrangement, Tranche Three [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services			1,000,000
Board of Directors Chairman [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Other					1,134,144
Shares Issued, Price Per Share (in Dollars per share) | $ / shares					$ 0.11											$ 0.07															$ 0.07
Stock Issued During Period, Shares, Issued for Services																1,000,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ 70,000
Debt Conversion, Original Debt, Amount (in Dollars) | $					$ 79,390									$ 157,197
Debt Conversion, Converted Instrument, Shares Issued														2,245,672
Stock Issued During Period, Value, Other (in Dollars) | $					124,756
Gain (Loss) on Extinguishment of Debt (in Dollars) | $					$ 45,366
Director #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares						$ 0.11										$ 0.07															0.07
Stock Issued During Period, Shares, Issued for Services						1,000,000										40,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $						$ 110,000										$ 2,800
Director #4 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares						$ 0.11
Stock Issued During Period, Shares, Issued for Services						1,000,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $						$ 110,000
Chief Executive Officer [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars) | $														$ 156,918
Debt Conversion, Converted Instrument, Shares Issued														2,241,686
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures													250,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares													$ 0.077
Shares Granted, Value, Share-based Payment Arrangement, before Forfeiture (in Dollars) | $													$ 15,809
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares													$ 0.06
Share-based Payment Arrangement, Noncash Expense (in Dollars) | $																													5,392
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights													The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment
Director #3 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares						$ 0.11										$ 0.07															$ 0.07
Stock Issued During Period, Shares, Issued for Services						1,000,000										250,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $						$ 110,000										$ 17,500
Chief Operating Officer [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																	$ 1.35
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture																	1,000,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture (in Dollars) | $																	$ 1,350,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures													250,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares													$ 0.077
Shares Granted, Value, Share-based Payment Arrangement, before Forfeiture (in Dollars) | $													$ 15,809
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares													$ 0.06
Share-based Payment Arrangement, Noncash Expense (in Dollars) | $																													$ 5,392
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights													The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment
Legal Services #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services																															12,500
Legal Services #2 [Member] | Minimum [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																$ 0.07															$ 0.07
Legal Services #2 [Member] | Maximum [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																1.35															$ 1.35
Legal Services [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares							$ 0.0326	$ 0.05	$ 0.061	$ 0.07	$ 0.092	$ 0.15			$ 0.07
Stock Issued During Period, Shares, Issued for Services							12,500	12,500	12,500	12,500	12,500	12,500			12,500
Stock Issued During Period, Value, Issued for Services (in Dollars) | $							$ 408	$ 625	$ 763	$ 875	$ 1,150	$ 1,875			$ 875																$ 113,875
Legal Services [Member] | Board of Directors Chairman [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																$ 0.07															$ 0.07
Stock Issued During Period, Shares, Issued for Services																1,000,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ 70,000
Legal Services [Member] | Director #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																$ 0.07															0.07
Stock Issued During Period, Shares, Issued for Services																250,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ 17,500
Legal Services [Member] | Director #4 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																$ 0.07															0.07
Stock Issued During Period, Shares, Issued for Services																40,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ 2,800
Stock for Services [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																$ 0.07															0.07
Stock Issued During Period, Shares, Issued for Services																15,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ 1,050
Stock for Services #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																$ 0.07															0.07
Stock Issued During Period, Shares, Issued for Services																25,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ 1,750
Stock for Services #3 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares																$ 0.07															$ 0.07
Stock Issued During Period, Shares, Issued for Services																25,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ 1,750
Altitude [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Common Stock, Shares Authorized																					100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares																				$ 0.001	$ 0.001
Stock Issued During Period, Shares, New Issues																				6,102,000	6,102,000
Number of Individuals Issued Shares																				15	15
Stock Issued During Period, Value, New Issues (in Dollars) | $																				$ 6,102	$ 6,102

NOTE 9 - INCOME TAXES (Details)

NOTE 9 - INCOME TAXES (Details) - USD ($)	Dec. 22, 2017	Dec. 21, 2017	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards			$ 777,452	$ 633,524
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%	21.00%		34.00%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent			100.00%	100.00%
Deferred Tax Assets, Valuation Allowance			$ 144,266	$ 89,211

NOTE 9 - INCOME TAXES (Detail_2

NOTE 9 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Tax expense (benefit) at the statutory rate	$ (44,467)	$ (72,055)
State income taxes, net of federal income tax benefit	(10,587)	(17,156)
Change in valuation allowance	55,054	89,211
Total	$ 0	$ 0

NOTE 9 - INCOME TAXES (Detail_3

NOTE 9 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Schedule of Deferred Tax Assets [Abstract]
Net operating loss carryforward	$ 144,266	$ 89,211
Timing differences	0	0
Total gross deferred tax assets	144,266	89,211
Less: Deferred tax asset valuation allowance	(144,206)	(89,211)
Total net deferred taxes	$ 0	$ 0

NOTE 10 - SUBSEQUENT EVENTS (De

NOTE 10 - SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - USD ($)	Nov. 01, 2019	Oct. 01, 2019
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	12,500	12,500
Shares Issued, Price Per Share	$ 0.147	$ 0.07
Stock Issued During Period, Value, Issued for Services	$ 1,838	$ 875