Altitude International (ALTD) 10-Q 16 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 11, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	000-55639
Entity Registrant Name	ALTITUDE INTERNATIONAL HOLDINGS, INC.
Entity Central Index Key	0001664127
Entity Tax Identification Number	13-3778988
Entity Incorporation, State or Country Code	NY
Entity Address, Address Line One	4500 SE Pine Valley Street
Entity Address, City or Town	Port Saint Lucie
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34952
City Area Code	(772)
Local Phone Number	323-0625
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		58,709,181

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash	$ 4,122	$ 485
Prepaid expense	39,208	3,000
Total current assets	43,330	3,485
Total assets	43,330	3,485
Current liabilities
Notes payable - related party		69,200
Notes payable	20,800	20,800
Accounts payable and accrued expenses	55,008	62,053
Accounts payable and accrued expenses - related party		113,422
Due to Breunich Holding Inc.	193,328
Stockholders’ advance	36,211	36,211
Deferred revenue	126,037
Total current liabilities	431,384	301,686
Total liabilities	431,384	301,686
Commitments and contingencies - Note 5
Stockholders’ deficit
Preferred stock - no par value, 5,000,000 shares authorized, no shares issued and outstanding at June 30, 2021 and December 31, 2020, respectively
Common stock - no par value, 600,000,000 shares authorized, 58,659,181 and 51,487,764 shares issued, issuable, and outstanding at June 30, 2021 and December 31, 2020, respectively	6,175,574	3,091,136
Additional paid in capital	(175,279)	(175,279)
Accumulated deficit	(6,388,349)	(3,214,058)
Total stockholders’ deficit	(388,054)	(298,201)
Total liabilities and stockholders’ deficit	$ 43,330	$ 3,485

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2021	Feb. 10, 2021	Dec. 31, 2020	May 18, 2017
Statement of Financial Position [Abstract]
Preferred stock, no par value	$ 0	$ 0	$ 0
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Common Stock, No Par Value	$ 0	$ 0	$ 0
Common Stock, Shares Authorized	600,000,000	600,000,000	600,000,000	100,000,000
Common Stock, Shares, Issued	58,659,181		51,487,764
Common Stock, Shares, Outstanding	58,659,181		51,487,764

Condensed Consolidated Statemen

Condensed Consolidated Statement of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenue		$ 593		$ 1,186
Operating expenses
Direct costs of revenue
Professional fees	89,892	13,590	107,567	45,333
Salary expenses	36,488	31,250	65,435	62,500
Stock-based compensation	10,363	3,509	2,978,108	7,334
Other general and administrative expenses	52,061	26,532	60,444	58,983
Total operating expenses	188,804	74,881	3,211,554	174,150
Loss from operations	(188,804)	(74,288)	(3,211,554)	(172,964)
Other income (expenses)
Gain on settlement of debt	0		41,254
Interest expense	(38)	(403)	(3,991)	(7,755)
Total other income (expenses)	(38)	(403)	37,263	(7,755)
Net loss	$ (188,842)	$ (74,691)	$ (3,174,291)	$ (180,719)
Earnings per share - basic and fully diluted	$ 0	$ 0	$ (0.06)	$ 0
Weighted average number of shares of common stock - basic and fully diluted	58,646,269	42,947,254	56,940,822	39,530,169

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 2,669,024	$ (183,183)	$ (2,885,511)	$ (399,670)
Beginning balance, shares at Dec. 31, 2019	36,075,995
Issuance of common stock for services	$ 1,876			1,876
Issuance of common stock for services, shares	37,500
Amortization of stock options		1,949		1,949
Net loss			(106,028)	(106,028)
Ending balance, value at Mar. 31, 2020	$ 2,670,900	(181,234)	(2,991,539)	(501,873)
Ending balance, shares at Mar. 31, 2020	36,113,495
Beginning balance, value at Dec. 31, 2019	$ 2,669,024	(183,183)	(2,885,511)	(399,670)
Beginning balance, shares at Dec. 31, 2019	36,075,995
Net loss				(180,719)
Ending balance, value at Jun. 30, 2020	$ 2,930,354	(179,263)	(3,066,230)	(315,139)
Ending balance, shares at Jun. 30, 2020	43,541,139
Beginning balance, value at Mar. 31, 2020	$ 2,670,900	(181,234)	(2,991,539)	(501,873)
Beginning balance, shares at Mar. 31, 2020	36,113,495
Issuance of common stock for services	$ 1,538			1,538
Issuance of common stock for services, shares	37,500
Conversion of debt to common stock	$ 257,916			257,916
Conversion of debt to common stock, shares	7,390,144
Amortization of stock options		1,971		1,971
Net loss			(74,691)	(74,691)
Ending balance, value at Jun. 30, 2020	$ 2,930,354	(179,263)	(3,066,230)	(315,139)
Ending balance, shares at Jun. 30, 2020	43,541,139
Beginning balance, value at Dec. 31, 2020	$ 3,091,136	(175,279)	(3,214,058)	(298,201)
Beginning balance, shares at Dec. 31, 2020	51,487,764
Issuance of common stock for services	$ 2,967,746			2,967,746
Issuance of common stock for services, shares	6,702,500
Conversion of debt to common stock	$ 87,080			87,080
Conversion of debt to common stock, shares	181,417
Options exercised into common stock	$ 19,250			19,250
Options exercised into common stock, shares	250,000
Net loss			(2,985,449)	(2,985,449)
Ending balance, value at Mar. 31, 2021	$ 6,165,212	(175,279)	(6,199,507)	(209,574)
Ending balance, shares at Mar. 31, 2021	58,621,681
Beginning balance, value at Dec. 31, 2020	$ 3,091,136	(175,279)	(3,214,058)	(298,201)
Beginning balance, shares at Dec. 31, 2020	51,487,764
Net loss				(3,174,291)
Ending balance, value at Jun. 30, 2021	$ 6,175,574	(175,279)	(6,388,349)	(388,054)
Ending balance, shares at Jun. 30, 2021	58,659,181
Beginning balance, value at Mar. 31, 2021	$ 6,165,212	(175,279)	(6,199,507)	(209,574)
Beginning balance, shares at Mar. 31, 2021	58,621,681
Issuance of common stock for services	$ 10,362			10,362
Issuance of common stock for services, shares	37,500
Net loss			(188,842)	(188,842)
Ending balance, value at Jun. 30, 2021	$ 6,175,574	$ (175,279)	$ (6,388,349)	$ (388,054)
Ending balance, shares at Jun. 30, 2021	58,659,181

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities:
Net loss	$ (3,174,291)	$ (180,719)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation expense		1,745
Amortization expense		306
Gain on settlement of debt	41,254
Stock-based compensation	2,978,108	7,334
Change in assets and liabilities:
Prepaid expense	(36,208)	(2,174)
Accounts payable and accrued expenses	(7,046)	14,318
Accounts payable and accrued expenses - related party	(67,595)	75,976
Due to Breunich Holdings, Inc.	193,328
Deferred revenue	126,037	(1,189)
Net cash provided by (used in) operating activities	53,587	(84,404)
Cash flows from financing activities:
Proceeds from stock options exercised	19,250
Proceeds from loan		20,800
Proceeds from related party loans and advances		57,989
Repayment of notes payable to related parties	(69,200)
Net cash provided by (used in) financing activities	(49,950)	78,789
Net increase (decrease) in cash	3,637	(5,615)
Cash at beginning of period	485	8,267
Cash at end of period	4,122	2,652
Cash paid for interest
Cash paid for taxes
Non-cash investing and financing activities:
Conversion of related party debt to common stock	$ 90,708	$ 257,916

NATURE OF OPERATIONS

NATURE OF OPERATIONS	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1 – NATURE OF OPERATIONS Company Background Altitude International Holdings, Inc. (f/k/a 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 (the “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 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 was to 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. On February 14, 2020, the majority of shareholders of the Company and the Board of Directors authorized a change in the Company’s name to “Altitude International Holdings, Inc.” to reflect more diversified operations going forward. The Articles of Amendment finalizing this name change have not yet been filed by the Company. On April 24, 2020, the Company formed a wholly owned subsidiary in Wisconsin called “Altitude Sports Management Corp.,” an entity that will providing fully integrated wealth, health, and career management services to its clients. On August 21, 2020, the Company filed with the State of New York to change the name from Altitude International, Inc. to Altitude International Holdings, Inc. Further, on January 17, 2021, Altitude International Holdings, Inc. (the “ Company Altitude LOI BHI 100 Upon the terms and subject to the conditions set forth in the LOI, following the Share Exchange, (i) BHI and its subsidiaries will be wholly-owned subsidiaries of Altitude; (ii) BHI shareholders would own approximately 80 20 The completion of the Share Exchange would be subject to the satisfaction of specific conditions set forth in the LOI, including the completion of an audit of BHI and its subsidiaries and the parties first negotiating and executing a definitive Share Exchange agreement (the “ Share Exchange Agreement On February 10, 2021, the Company filed with the State of New York to increase the authorized shares of common stock of the Company to 600,000,000 On May 28, 2021, the Company’s Board of Directors, as allowed in the Company’s Bylaws, approved an increase to the maximum number of individuals on the Board of Directors to thirteen. On July 6, 2021, Altitude International Holdings, Inc. (“Altitude” or the “Company”) entered into a Share Exchange Agreement (the “Agreement”) with Breunich Holdings, Inc., a Delaware entity (“BHI”). BHI is a holding company with seven operating LLCs, including CMA Soccer, LLC, ITA-USA Enterprise LLC, Trident Water LLC, North Miami Beach Academy LLC, NVL Volleyball Academy LLC, Six Log Cleaning and Sanitizing LLC, and Altitude Wellness LLC. Pursuant to the terms of the Agreement, the Company agreed to issue 295,986,724 100 51 Following the Agreement, BHI will be a wholly owned subsidiary of the Company, with each of its subsidiaries operating as wholly owned subsidiaries. At the Closing of the Share Exchange Agreement on July 23, 2021, Altitude acquired 100 On July 21, 2021, the Company filed a Certificate of Designation for Series A Preferred Stock. The Company received confirmation of the filing from the New York Secretary of State on July 27, 2021. 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 is transitioning to a more multi-discipline enterprise, blending performance-based education, sports, science, and technology. The targeted consumer segments include, but are not limited to, juniors, adults, and professionals. ALTD’s multi-discipline approach consists of wholly owned stand-alone academies, wellness, and manufacturing/assembly facilities. Altitude International Holdings, Inc. Altitude International Holdings, Inc. (“Altitude”) was incorporated on May 18, 2017, under the laws of the state of Wisconsin with 100,000,000 0.001 6,102,000 0.001 6,102 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 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 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 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. On July 6, 2020, Greg Whyte resigned as a director of the Company. On July 6, 2020, Greg Whyte resigned as a director of the Company. On July 28, 2020, Peter Sandore resigned as director of the Company. On December 20, 2020, Greg Whyte, David Vincent, and Greg Breunich were appointed as directors of the Company to fill the vacancies left upon the resignation of its former directors. On January 6, 2021, Robert Kanuth, Chief Executive Officer, Chief Financial Officer, and a member of the Board of Directors resigned as Chief Executive Officer and Chief Financial Officer of the Company. He also resigned as Chairman of the Board of Directors but remains a member of the Board of Directors of the Company. On January 6, 2021, Greg Breunich was appointed Chief Executive Officer, Chief Financial Officer, and Chairman of the Board of Directors of the Company. On February 2, 2021, Greg Anthony was appointed Chief Communications Officer and Company Spokesperson of the Company. On March 19, 2021, Joseph B. Frost resigned as a director and officer of the Company. On March 24, 2021, Gabe Jaramillo was appointed as Executive Vice President and Director of Tennis Training. On March 26, 2021, Mr. Jaramillo was appointed to the Board of Directors of the Company. On July 23, 2021, Scott Del Mastro was appointed to the Board of Directors of the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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 consolidated financial statements of the Company for the six month periods ended June 30, 2021, and 2020 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-X. 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, 2020, was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2020, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 31, 2021. 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 June 30, 2021, we had $ 4,122 3,174,291 388,054 Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt with Conversion and Other Options 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.

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 3 – NOTES PAYABLE SCHEDULE OF NOTES PAYABLE Note payable June 30, 2021 December 31, 2020 Accrued Accrued Principal Interest Total Principal Interest Total Joseph B. Frost $ - $ - $ - $ 40,000 $ 22,723 $ 62,723 Joseph B. Frost - - - 500 86 586 Joseph B. Frost - - - 10,000 4,853 14,853 Joseph B. Frost - - - 13,000 6,231 19,231 Robert Kanuth - - - 1,500 88 1,588 Robert Kanuth - - - 4,200 240 4,440 Total $ - $ - $ - $ 69,200 $ 34,221 $ 103,421 On March 2, 2018, Frost, then a director, loaned the Company $ 40,000 20 one year On July 30, 2018, Frost, then a director, loaned the Company $ 10,000 20 one year On August 10, 2018, Frost, a director, loaned the Company $ 13,000 20 six months On November 5, 2018, Frost, a director, loaned the Company $ 500 8 six months On April 9, 2020, Kanuth, an officer and director, loaned the Company $ 1,500 8 one year On April 15, 2020, Kanuth, an officer and director, loaned the Company $ 4,200 8 one year On May 5, 2020, the Company received $ 20,800 20,800

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 4 – 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 May 6, 2021, 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 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.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5 – RELATED PARTY TRANSACTIONS On April 30, 2021, the Company paid Robert Kanuth $ 20,000 20,395 As of June 30, 2021, Breunich Holding Inc., which is controlled by Greg Breunich, the chief executive officer, chief financial officer and chairman of the Company, is owed $ 193,328

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 6 – STOCKHOLDERS’ EQUITY Preferred Stock On February 5, 2015, the Board of Directors of the Company authorized 5,000,000 no Each share of the preferred stock is entitled to one vote and is convertible into one share of common stock. As of June 30, 2021, and December 31, 2020, the Company has no Common Stock Altitude was incorporated on May 18, 2017, under the laws of the state of Wisconsin with 100,000,000 0.001 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 February 10, 2021, the Company filed amended Articles of Incorporation with the State of New York to amend its authorized shares of common stock by an additional 530,000,000 605,000,000 600,000,000 no 5,000,000 no On January 1, 2021, the Company was contractually obligated to issue its legal counsel 12,500 0.103 1,288 On February 1, 2021, the Company was contractually obligated to issue its legal counsel 12,500 0.295 3,687 On February 2, 2021, the Company issued shares of common stock for services as follows: Elizabeth K. Stahl, 40,000 100,000 1,500,000 5,000,000 On February 8, 2021, Frost exercised 250,000 0.077 19,250 On March 1, 2021, the Company was contractually obligated to issue its legal counsel 12,500 0.708 8,850 On April 1, 2021, the Company was contractually obligated to issue its legal counsel 12,500 0.408 5,100 On May 1, 2021, the Company was contractually obligated to issue its legal counsel 12,500 0.22 2,750 On June 1, 2021, the Company was contractually obligated to issue its legal counsel 12,500 0.201 2,512 As of June 30, 2021, and December 31, 2020, the Company has 58,659,181 and 51,487,764 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 The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. 0.077 15,809 0.06 5,912 On January 25, 2019, the Company issued 250,000 The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. 0.077 15,809 0.06 0.077 19,250 There are currently no stock options currently issued and outstanding under the 2017 Plan, as all 250,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements, except as stated herein. The outbreak of the coronavirus (COVID-19) resulted in increased travel restrictions, and shutdown of businesses, which may cause slower recovery of the economy. We may experience impact from quarantines, market downturns and changes in customer behavior related to pandemic fears and impact on our workforce if the virus continues to spread. In addition, one or more of our customers, partners, service providers or suppliers may experience financial distress, delayed or defaults on payment, file for bankruptcy protection, sharp diminishing of business, or suffer disruptions in their business due to the outbreak. The extent to which the coronavirus impacts our results will depend on future developments and reactions throughout the world, which are highly uncertain and will include emerging information concerning the severity of the coronavirus and the actions taken by governments and private businesses to attempt to contain the coronavirus. It is likely to result in a potential material adverse impact on our business, results of operations and financial condition. Wider-spread COVID-19 globally could prolong the deterioration in economic conditions and could cause decreases in or delays in advertising spending and reduce and/or negatively impact our short-term ability to grow our revenues. Any decreased collectability of accounts receivable, bankruptcy of small and medium businesses, or early termination of agreements due to deterioration in economic conditions could negatively impact our results of operations. On July 6, 2021, the Company issued 50,000 On July 6, 2021, the Company issued 300,000 Acquisition of Breunich Holdings, Inc. On July 6, 2021, Altitude International Holdings, Inc. (“Altitude” or the “Company”) entered into a Share Exchange Agreement (the “Agreement”) with Breunich Holdings, Inc., a Delaware entity (“BHI”). BHI is a holding company with seven operating LLCs, including CMA Soccer, LLC, ITA-USA Enterprise LLC, Trident Water LLC, North Miami Beach Academy LLC, NVL Volleyball Academy LLC, Six Log Cleaning and Sanitizing LLC, and Altitude Wellness LLC. Pursuant to the terms of the Agreement, the Company agreed to issue 295,986,724 100% 51 Following the Agreement, BHI will be a wholly owned subsidiary of the Company, with each of its subsidiaries operating as wholly owned subsidiaries. At the Closing of the Share Exchange Agreement on July 23, 2021, Altitude acquired 100% On July 21, 2021, the Company filed a Certificate of Designation for Series A Preferred Stock. The Company received confirmation of the filing of July 27, 2021.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of presentation	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 consolidated financial statements of the Company for the six month periods ended June 30, 2021, and 2020 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-X. 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, 2020, was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2020, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 31, 2021. These financial statements should be read in conjunction with that report.
Going Concern and Liquidity	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 June 30, 2021, we had $ 4,122 3,174,291 388,054
Recent Accounting Pronouncements	Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt with Conversion and Other Options 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.

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
SCHEDULE OF NOTES PAYABLE	SCHEDULE OF NOTES PAYABLE Note payable June 30, 2021 December 31, 2020 Accrued Accrued Principal Interest Total Principal Interest Total Joseph B. Frost $ - $ - $ - $ 40,000 $ 22,723 $ 62,723 Joseph B. Frost - - - 500 86 586 Joseph B. Frost - - - 10,000 4,853 14,853 Joseph B. Frost - - - 13,000 6,231 19,231 Robert Kanuth - - - 1,500 88 1,588 Robert Kanuth - - - 4,200 240 4,440 Total $ - $ - $ - $ 69,200 $ 34,221 $ 103,421

NATURE OF OPERATIONS (Details N

NATURE OF OPERATIONS (Details Narrative) - USD ($)	Jul. 06, 2021	Jun. 02, 2021	May 02, 2021	Apr. 02, 2021	Mar. 02, 2021	Feb. 02, 2021	Jan. 02, 2021	May 18, 2017	Jul. 23, 2021	Jun. 30, 2021	Feb. 10, 2021	Jan. 17, 2021	Dec. 31, 2020
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Common stock, shares authorized								100,000,000		600,000,000	600,000,000		600,000,000
Number of common stock shares issued		12,500	12,500	12,500	12,500	12,500	12,500
Preferred stock,shares issued										0			0
Common stock, par value								$ 0.001
Value of common stock shares issued		$ 2,512	$ 2,750	$ 5,100	$ 8,850	$ 3,687	$ 1,288
15 Individuals [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of common stock shares issued								6,102,000
Common stock, par value								$ 0.001
Value of common stock shares issued								$ 6,102
Breunich Holdings, Inc., [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of shares exchanged for issued and outstanding of common stock												100.00%
Ownership percentage	100.00%								100.00%
Breunich Holdings, Inc., [Member] | Series A Preferred Stock [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Preferred stock,shares issued	51
Breunich Holdings, Inc., [Member] | Share Exchange Agreement [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Number of common stock shares issued	295,986,724
Breunich Holdings, Inc. Shareholders [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of common shares owned												80.00%
Altitude Shareholders [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Percentage of common shares owned												20.00%

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
Cash	$ 4,122				$ 4,122
Net loss	188,842	$ 2,985,449	$ 74,691	$ 106,028	3,174,291	$ 180,719
Working capital	$ (388,054)				$ (388,054)

SCHEDULE OF NOTES PAYABLE (Deta

SCHEDULE OF NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Nov. 05, 2018	Aug. 10, 2018	Jul. 30, 2018	Mar. 02, 2018
Short-term Debt [Line Items]
Accrued Principal		$ 69,200
Accrued interest		34,221
Total		103,421
Note Payable #1 [Member] | Joseph B. Frost [Member]
Short-term Debt [Line Items]
Accrued Principal		40,000
Accrued interest		22,723
Total		62,723				$ 40,000
Note Payable #2 [Member] | Joseph B. Frost [Member]
Short-term Debt [Line Items]
Accrued Principal		500
Accrued interest		86
Total		586			$ 10,000
Note Payable #3 [Member] | Joseph B. Frost [Member]
Short-term Debt [Line Items]
Accrued Principal		10,000
Accrued interest		4,853
Total		14,853		$ 13,000
Note Payable #4 [Member] | Joseph B. Frost [Member]
Short-term Debt [Line Items]
Accrued Principal		13,000
Accrued interest		6,231
Total		19,231	$ 500
Note Payable #5 [Member] | Robert Kanuth [Member]
Short-term Debt [Line Items]
Accrued Principal		1,500
Accrued interest		88
Total		1,588
Note Payable #6 [Member] | Robert Kanuth [Member]
Short-term Debt [Line Items]
Accrued Principal		4,200
Accrued interest		240
Total		$ 4,440

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Apr. 15, 2020	Apr. 09, 2020	Nov. 05, 2018	Aug. 10, 2018	Jul. 30, 2018	Mar. 02, 2018	Jun. 30, 2021	Dec. 31, 2020	May 05, 2020
Short-term Debt [Line Items]
Notes payable								$ 103,421
Paycheck Protection Program CARES Act [Member]
Short-term Debt [Line Items]
Notes payable							20,800		$ 20,800
Joseph B. Frost [Member] | Note Payable #1 [Member]
Short-term Debt [Line Items]
Notes payable						$ 40,000		62,723
Debt instrument, interest rate						20.00%
Debt instrument, term						1 year
Joseph B. Frost [Member] | Note Payable #2 [Member]
Short-term Debt [Line Items]
Notes payable					$ 10,000			586
Debt instrument, interest rate					20.00%
Debt instrument, term					1 year
Joseph B. Frost [Member] | Note Payable #3 [Member]
Short-term Debt [Line Items]
Notes payable				$ 13,000				14,853
Debt instrument, interest rate				20.00%
Debt instrument, term				6 months
Joseph B. Frost [Member] | Note Payable #4 [Member]
Short-term Debt [Line Items]
Notes payable			$ 500					$ 19,231
Debt instrument, interest rate			8.00%
Debt instrument, term			6 months
Robert Kanuth [Member] | Note Payable #19 [Member]
Short-term Debt [Line Items]
Notes payable		$ 1,500
Debt instrument, interest rate		8.00%
Debt instrument, term		1 year
Robert Kanuth [Member] | Note Payable #20 [Member]
Short-term Debt [Line Items]
Notes payable	$ 4,200
Debt instrument, interest rate	8.00%
Debt instrument, term	1 year

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Jan. 24, 2019
Revised Licensing Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Annual license fee, description	The annual license fee under the revised agreement is $1.00 per year

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jun. 30, 2021	Apr. 30, 2021
Robert Kanuth [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Due to directors		$ 20,000
Accrued expenses		$ 20,395
Greg Breunich [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Due to related party	$ 193,328

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jun. 02, 2021	May 02, 2021	Apr. 02, 2021	Mar. 02, 2021	Feb. 08, 2021	Feb. 02, 2021	Jan. 02, 2021	Jan. 25, 2019	May 18, 2017	Feb. 05, 2015	Mar. 31, 2021	Jun. 30, 2021	Feb. 10, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Preferred stock, shares authorized												5,000,000	5,000,000	5,000,000
Preferred stock, no par value												$ 0	$ 0	$ 0
Preferred stock, shares issued												0		0
Preferred stock, shares outstanding												0		0
Common stock, shares authorized									100,000,000			600,000,000	600,000,000	600,000,000
Common stock, par value									$ 0.001
Common stock voting rights, description									The shareholders have one vote per share of common stock.
Capital stock shares authorized													605,000,000
Common stock, no par value												$ 0	$ 0	$ 0
Number of common stock shares issued	12,500	12,500	12,500	12,500		12,500	12,500
Shares issued price per share	$ 0.201	$ 0.22	$ 0.408	$ 0.708		$ 0.295	$ 0.103
Proceeds from common stock shares issued	$ 2,512	$ 2,750	$ 5,100	$ 8,850		$ 3,687	$ 1,288
Options exercised											$ 19,250
Common Stock, Shares, Issued												58,659,181		51,487,764
Common Stock, Shares, Outstanding												58,659,181		51,487,764
Revision of Prior Period, Adjustment [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Common stock, shares authorized													530,000,000
Board Of Directors [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Preferred stock, shares authorized										5,000,000
Preferred stock, no par value										$ 0
Preferred stock voting rights description										Each share of the preferred stock is entitled to one vote and is convertible into one share of common stock.
Elizabeth K Stahl [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Common stock issued for services						40,000
Robin K Walker [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Common stock issued for services						100,000
Greg Whyte [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Common stock issued for services						1,500,000
Greg Anthony [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Common stock issued for services						5,000,000
Frost [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Options exercised, shares					250,000
Stock options, exercise price					$ 0.077			$ 0.077
Options exercised					$ 19,250
Stock options issued								250,000
Stock options, description								The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment.
Fair value of options								$ 15,809
Market price								$ 0.06
Vincent [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Stock options, exercise price								$ 0.077
Stock options issued								250,000
Stock options, description								The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment.
Fair value of options								$ 15,809
Market price								$ 0.06
Amortization od stock options												$ 5,912

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - shares	Jul. 06, 2021	Jun. 02, 2021	May 02, 2021	Apr. 02, 2021	Mar. 02, 2021	Feb. 02, 2021	Jan. 02, 2021	Jul. 23, 2021
Subsequent Event [Line Items]
Number of common stock shares issued		12,500	12,500	12,500	12,500	12,500	12,500
Subsequent Event [Member] | BHI [Member]
Subsequent Event [Line Items]
Ownership percentage	100.00%							100.00%
Subsequent Event [Member] | Jeff Deforrest [Member]
Subsequent Event [Line Items]
Number of common stock shares issued	50,000
Subsequent Event [Member] | F M W Media Corp L L C [Member]
Subsequent Event [Line Items]
Number of common stock shares issued	300,000
Subsequent Event [Member] | Shareholders [Member]
Subsequent Event [Line Items]
Number of common stock shares issued	295,986,724
Subsequent Event [Member] | Greg Breunich [Member] | Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Number of shares issued for services	51