IA Energy 10-Q 3 Jan 23 2021 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2021 shares
Details
Registrant CIK	0001673431
Fiscal Year End	--12-31
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2021
Entity File Number	333-220706
Entity Registrant Name	IA ENERGY CORP.
Entity Incorporation, State or Country Code	WY
Entity Tax Identification Number	81-1002497
Entity Address, Address Line One	One World Trade Center
Entity Address, Address Line Two	Suite 130
Entity Address, City or Town	Long Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90831
City Area Code	310
Local Phone Number	891-1959
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
Entity Ex Transition Period	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding	36,603,800
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Document Transition Report	false

Balance Sheets

Balance Sheets - USD ($)	Sep. 30, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash and cash equivalents	$ 988	$ 1,010
TOTAL CURRENT ASSETS AND TOTAL ASSETS	988	1,010
CURRENT LIABILITIES
Accounts payable, related party	25,500	21,000
Loans payable, related party	251,300	215,800
Total Current Liabilities	276,800	236,800
TOTAL LIABILITIES	276,800	236,800
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred shares	0	0
Common shares	3,660	3,660
Additional paid-in capital	5,758,240	5,758,240
Accumulated deficit	(6,037,712)	(5,997,690)
Total Stockholders' Equity (Deficit)	(275,812)	(235,790)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 988	$ 1,010

Balance Sheets - Parenthetical

Balance Sheets - Parenthetical - $ / shares	Sep. 30, 2021	Dec. 31, 2020
Details
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Shares, Issued	36,603,800	36,603,800
Common Stock, Shares, Outstanding	36,603,800	36,603,800

Statements of Operations

Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Details
NET REVENUES	$ 0	$ 0	$ 0	$ 0
OPERATING EXPENSES
Consulting and business development (including stock based compensation of $-0-, $-0-, $-0- and $10,000, respectively)	0	15,000	0	62,000
Professional and accounting fees	8,189	6,510	33,845	40,827
Other selling, general and administrative	1,864	2,600	6,177	6,089
Total Operating Expenses	10,053	24,110	40,022	108,916
LOSS FROM OPERATIONS	(10,053)	(24,110)	(40,022)	(108,916)
OTHER INCOME (EXPENSES)	0	0	0	0
Net Loss	$ (10,053)	$ (24,110)	$ (40,022)	$ (108,916)
Net Income (Loss)	$ 0	$ 0	$ 0	$ 0
Net Income (Loss)	36,603,800	36,603,800	36,603,800	36,601,969

Statements of Operations - Pare

Statements of Operations - Parenthetical - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Details
Stock-based compensation	$ 0	$ 0	$ 0	$ 10,000

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit - USD ($)	Total	Common Stock	Preferred Stock	Additional Paid-in Capital	Retained Earnings	Noncontrolling Interest
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2019			$ 3,650	$ 5,748,250	$ (5,862,522)	$ (110,622)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019		36,503,800
Common stock issued for services	$ 10,000		10	9,990	0	10,000
Stock issued under Consulting Agreements, Shares		100,000
Net Loss		$ 0	0	0	(47,328)	(47,328)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 31, 2020			3,660	5,758,240	(5,909,850)	(147,950)
Shares, Outstanding, Ending Balance at Mar. 31, 2020		36,603,800
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2019			3,650	5,748,250	(5,862,522)	(110,622)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019		36,503,800
Net Loss	(108,916)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2020			3,660	5,758,240	(5,971,438)	(209,538)
Shares, Outstanding, Ending Balance at Sep. 30, 2020		36,603,800
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2020			3,660	5,758,240	(5,909,850)	(147,950)
Shares, Outstanding, Beginning Balance at Mar. 31, 2020		36,603,800
Net Loss		$ 0	0	0	(37,478)	(37,478)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2020			3,660	5,758,240	(5,947,328)	(185,428)
Shares, Outstanding, Ending Balance at Jun. 30, 2020		36,603,800
Net Loss	(24,110)	$ 0	0	0	(24,110)	(24,110)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2020			3,660	5,758,240	(5,971,438)	(209,538)
Shares, Outstanding, Ending Balance at Sep. 30, 2020		36,603,800
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2020	(235,790)		3,660	5,758,240	(5,997,690)	(235,790)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020		36,603,800
Net Loss		$ 0	0	0	(9,658)	(9,658)
Stockholders' Equity Attributable to Parent, Ending Balance at Mar. 31, 2021			3,660	5,758,240	(6,007,348)	(245,448)
Shares, Outstanding, Ending Balance at Mar. 31, 2021		36,603,800
Stockholders' Equity Attributable to Parent, Beginning Balance at Dec. 31, 2020	(235,790)		3,660	5,758,240	(5,997,690)	(235,790)
Shares, Outstanding, Beginning Balance at Dec. 31, 2020		36,603,800
Net Loss	(40,022)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2021	(275,812)		3,660	5,758,240	(6,037,712)	(275,812)
Shares, Outstanding, Ending Balance at Sep. 30, 2021		36,603,800
Stockholders' Equity Attributable to Parent, Beginning Balance at Mar. 31, 2021			3,660	5,758,240	(6,007,348)	(245,448)
Shares, Outstanding, Beginning Balance at Mar. 31, 2021		36,603,800
Net Loss		$ 0	0	0	(20,311)	(20,311)
Stockholders' Equity Attributable to Parent, Ending Balance at Jun. 30, 2021			3,660	5,758,240	(6,027,659)	(265,759)
Shares, Outstanding, Ending Balance at Jun. 30, 2021		36,603,800
Net Loss	(10,053)	$ 0	0	0	(10,053)	(10,053)
Stockholders' Equity Attributable to Parent, Ending Balance at Sep. 30, 2021	$ (275,812)		$ 3,660	$ 5,758,240	$ (6,037,712)	$ (275,812)
Shares, Outstanding, Ending Balance at Sep. 30, 2021		36,603,800

Statements of Cash Flows

Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net Loss	$ (40,022)	$ (108,916)
Adjustments to reconcile net loss to net cash used by operating activities
Stock-based compensation	0	10,000
Changes in operating assets and liabilities
Accounts payable, related party	4,500	4,500
Net Cash Provided by (Used in) Operating Activities	(35,522)	(94,416)
Net Cash Provided by (Used in) Investing Activities	0	0
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party loans	35,500	93,900
Net Cash Provided by Financing Activities	35,500	93,900
NET DECREASE IN CASH AND CASH EQUIVALENTS	(22)	(516)
Cash and cash equivalents	1,010	1,128
Cash and cash equivalents	988	612
SUPPLEMENTAL CASH FLOW INFORMATION
Cash Payments For: Interest	0	0
Cash Payments For: Taxes	$ 0	$ 0

NOTE 1 - ORGANIZATION AND DESCR

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2021
Notes
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS IA Energy Corp. (the Company) was incorporated in the State of Wyoming on January 6, 2016. Our operations to date have been devoted primarily to start-up and development activities, which include: (i) formation of the Company; (ii) development of our business plan; (iii) development of our proprietary waste-to-energy technology; and (iv) marketing of our proprietary waste-to-energy technology. We have not completed development of our proprietary waste-to-energy technology and there is no assurance that we will be successful in completing the development.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2021
Notes
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. The following policies are considered to be significant: a. Accounting Method The Company recognizes income and expenses based on the accrual method of accounting. The Company has elected a calendar year-end. b. Interim Financial Statements The interim financial statements as of September 30, 2021 and for the three and nine months ended September 30, 2021 and 2020 are unaudited and have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. These statements reflect all normal and recurring adjustments that, in the opinion of management, are necessary for a fair presentation of the information contained herein. Operating results for the nine months ended September 30, 2021, are not necessarily indicative of results that may be expected for the year ending December 31, 2021. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the Unites States have been condensed or omitted pursuant to the Securities and Exchange Commission’s rules and regulations. These unaudited financial statements should be read in conjunction with our audited financial statements and notes thereto for the year ended December 31, 2020 as included in our report on Form 10-K. c. Cash and Cash Equivalents Cash equivalents are generally comprised of certain highly liquid investments with original maturities of less than three months. d. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and 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. NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Continued) e. Revenue Recognition Revenue will be recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) the price is fixed or determinable, (3) collectability is reasonably assured, and (4) delivery of products or services has occurred. To date, the Company has not recognized any revenues. f. Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, deferred income taxes are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which differences are expected to reverse. A valuation allowance is established to reduce deferred tax assets if it is more likely than not that all or some portion of such deferred tax assets will not be realized. A full allowance against deferred tax assets was provided as of September 30, 2021 and December 31, 2020. At September 30, 2021, the Company had net operating loss carryforwards which may be used to offset against future taxable income. No tax benefit has been reported in the financial statements because the potential tax benefits of the net operating loss carryforwards are offset by a valuation allowance of the same amount. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a significant change in ownership occur, net operating loss carryforwards may be limited as to future use. g. Basic and Diluted Net Loss per Share of Common Stock Basic net loss per common share is based on the weighted average number of shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. For the periods presented, the issued and outstanding warrants (See Note 3) were excluded from the calculation of diluted shares outstanding as the effect of their inclusion would be anti-dilutive. h. Recent Accounting Pronouncements Certain accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and have not yet been adopted by the Company. The impact on the Company’s financial position and results of operations from adoption of these standards is not expected to be material.

NOTE 3 - EQUITY TRANSACTIONS

NOTE 3 - EQUITY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Notes
NOTE 3 - EQUITY TRANSACTIONS	NOTE 3 - EQUITY TRANSACTIONS The Company has 500,000,000 shares of common stock authorized with a par value of $0.0001. 25,000,000 shares of common stock were issued to the founder of the Company on incorporation. NOTE 3 - EQUITY TRANSACTIONS (Continued) On January 8, 2020, the Company issued 100,000 restricted shares of its common stock to a third party service provider in consideration of consulting services rendered to the Company. The shares were valued at $0.10 per share or $10,000 total which is included in consulting and business development expenses on the statement of operations for the three months ended March 31, 2020. Because there was no market for the common stock at January 8, 2020, the Company estimated the fair value of the issuance at the estimated fair value of the services rendered by the consultant. Warrants A summary of Warrants activity for the years ended December 31, 2019 and 2020, and for the nine months ended September 30, 2021 follows: Balance, January 1, 2019 213,800 Issued in 2019 200,000 Expired in 2019 (150,000) Balance, December 31, 2019 263,800 Issued in 2020 - Expired in 2020 (63,800) Balance, December 31, 2020 200,000 Issued in the nine months ended September 30, 2021 - Expired in the nine months ended September 30, 2021 (200,000) Balance, September 30, 2021 - Each Warrant was exercisable into shares of our common stock at an exercise price of $1.00 per share and expired two years from the date of its issuance. As of September 30, 2021, there were a total of -0-Warrants outstanding.

NOTE 4 - FINANCIAL INSTRUMENTS

NOTE 4 - FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2021
Notes
NOTE 4 - FINANCIAL INSTRUMENTS	NOTE 4 - FINANCIAL INSTRUMENTS Our financial instruments consist of cash and cash equivalents, accounts payable and loans payable. The carrying amount of these assets and liabilities approximates fair value due to their short-term nature.

NOTE 5 - GOING CONCERN

NOTE 5 - GOING CONCERN	9 Months Ended
	Sep. 30, 2021
Notes
NOTE 5 - GOING CONCERN	NOTE 5 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has sustained significant net losses which have resulted in an accumulated deficit at September 30, 2021 of $6,037,712 and has experienced periodic cash flow difficulties, all of which raise substantial doubt regarding the Company’s ability to continue as a going concern. Continuation of the Company as a going concern is dependent upon obtaining additional working capital. The management of the Company has developed a strategy which it believes will accomplish this objective through short term loans from related parties and additional equity investments which will enable the Company to continue operations for the coming year. However, there is no assurance that these objectives will be met. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from the outcome of this uncertainty.

NOTE 6 - RELATED PARTY TRANSACT

NOTE 6 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2021
Notes
NOTE 6 - RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS Loans Payable, Related Party The Company periodically receives advances from a corporation controlled by John Munoz, beneficial owner of 25,000,000 shares of our common stock and Chief Executive Officer of the Company from inception on January 6, 2016 to July 25, 2017. These loans are non-interest bearing and due on demand. The amount of loans payable to this corporation as of September 30, 2021 and December 31, 2020 was $251,300 and $215,800, respectively. Sublease Agreement On July 1, 2017, the Company entered into a Sublease Agreement with another corporation controlled by John Munoz. The Sublease Agreement provided for the Company’s use of office space in Harbor City, California at a Monthly Base Rent of $500 per month. The term of the Sublease commenced on July 1, 2017 and ended October 31, 2019. Effective November 1, 2019, the Company entered into a Sublease Agreement with the related party described in the first paragraph of Note 6 for the Company’s use of office space in Long Beach, California at a Monthly Base Rent of $500 per month. The Sublease is month to month and terminable by either party upon 30 days written notice. For the nine months ended September 30, 2021 and 2020, the Company recorded $4,500 and $4,500, respectively, in rent expense which is included in other selling, general and administrative expenses.

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: A. Accounting Method (Policies)	9 Months Ended
	Sep. 30, 2021
Policies
A. Accounting Method	a. Accounting Method The Company recognizes income and expenses based on the accrual method of accounting. The Company has elected a calendar year-end.

NOTE 2 - SIGNIFICANT ACCOUNTI_3

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: C. Cash and Cash Equivalents (Policies)	9 Months Ended
	Sep. 30, 2021
Policies
C. Cash and Cash Equivalents	c. Cash and Cash Equivalents Cash equivalents are generally comprised of certain highly liquid investments with original maturities of less than three months.

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: D. Use of Estimates in the Preparation of Financial Statements (Policies)	9 Months Ended
	Sep. 30, 2021
Policies
D. Use of Estimates in the Preparation of Financial Statements	d. Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and 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.

NOTE 2 - SIGNIFICANT ACCOUNTI_5

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: E. Revenue Recognition (Policies)	9 Months Ended
	Sep. 30, 2021
Policies
E. Revenue Recognition	e. Revenue Recognition Revenue will be recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) the price is fixed or determinable, (3) collectability is reasonably assured, and (4) delivery of products or services has occurred. To date, the Company has not recognized any revenues.

NOTE 2 - SIGNIFICANT ACCOUNTI_6

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: F. Income Taxes (Policies)	9 Months Ended
	Sep. 30, 2021
Policies
F. Income Taxes	f. Income Taxes The Company accounts for income taxes using the asset and liability method. Under this method, deferred income taxes are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which differences are expected to reverse. A valuation allowance is established to reduce deferred tax assets if it is more likely than not that all or some portion of such deferred tax assets will not be realized. A full allowance against deferred tax assets was provided as of September 30, 2021 and December 31, 2020. At September 30, 2021, the Company had net operating loss carryforwards which may be used to offset against future taxable income. No tax benefit has been reported in the financial statements because the potential tax benefits of the net operating loss carryforwards are offset by a valuation allowance of the same amount. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a significant change in ownership occur, net operating loss carryforwards may be limited as to future use.

NOTE 2 - SIGNIFICANT ACCOUNTI_7

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: G. Basic and Diluted Net Loss per Share of Common Stock (Policies)	9 Months Ended
	Sep. 30, 2021
Policies
G. Basic and Diluted Net Loss per Share of Common Stock	g. Basic and Diluted Net Loss per Share of Common Stock Basic net loss per common share is based on the weighted average number of shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares plus dilutive common share equivalents outstanding during the period. For the periods presented, the issued and outstanding warrants (See Note 3) were excluded from the calculation of diluted shares outstanding as the effect of their inclusion would be anti-dilutive.

NOTE 2 - SIGNIFICANT ACCOUNTI_8

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: H. Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2021
Policies
H. Recent Accounting Pronouncements	h. Recent Accounting Pronouncements Certain accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and have not yet been adopted by the Company. The impact on the Company’s financial position and results of operations from adoption of these standards is not expected to be material.

NOTE 3 - EQUITY TRANSACTIONS_ S

NOTE 3 - EQUITY TRANSACTIONS: Schedule of Share-based Compensation, Stock Options, Activity (Tables)	9 Months Ended
	Sep. 30, 2021
Tables/Schedules
Schedule of Share-based Compensation, Stock Options, Activity	Balance, January 1, 2019 213,800 Issued in 2019 200,000 Expired in 2019 (150,000) Balance, December 31, 2019 263,800 Issued in 2020 - Expired in 2020 (63,800) Balance, December 31, 2020 200,000 Issued in the nine months ended September 30, 2021 - Expired in the nine months ended September 30, 2021 (200,000) Balance, September 30, 2021 -

NOTE 3 - EQUITY TRANSACTIONS (D

NOTE 3 - EQUITY TRANSACTIONS (Details) - USD ($)	3 Months Ended	19 Months Ended
	Mar. 31, 2020	Jul. 25, 2017	Sep. 30, 2021	Dec. 31, 2020
Common Stock, Shares Authorized			500,000,000	500,000,000
Common Stock, Par or Stated Value Per Share			$ 0.0001	$ 0.0001
Common stock issued for services	$ 10,000
Common Stock
Stock issued under Consulting Agreements, Shares	100,000
Beneficial Owner
Advance from a Corporation in Shares		25,000,000

NOTE 3 - EQUITY TRANSACTIONS__2

NOTE 3 - EQUITY TRANSACTIONS: Schedule of Share-based Compensation, Stock Options, Activity (Details) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Details
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	0	200,000	263,800	213,800
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures	0	0	200,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period	(200,000)	(63,800)	(150,000)

NOTE 5 - GOING CONCERN (Details

NOTE 5 - GOING CONCERN (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Details
Accumulated deficit	$ 6,037,712	$ 5,997,690

NOTE 6 - RELATED PARTY TRANSA_2

NOTE 6 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended		9 Months Ended		19 Months Ended	23 Months Ended	28 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Jul. 25, 2017	Sep. 30, 2021	Oct. 31, 2019	Dec. 31, 2020
Loans payable, related party	$ 251,300		$ 251,300			$ 251,300		$ 215,800
Other selling, general and administrative	1,864	$ 2,600	6,177	$ 6,089
Beneficial Owner
Advance from a Corporation in Shares					25,000,000
Loans payable, related party	$ 251,300		251,300			251,300		$ 215,800
Sublease Agreement - Harbor City, CA
Monthly Base Rent							$ 500
Sublease Agreement - Long Beach, CA
Monthly Base Rent						$ 500
Sublease Agreement
Other selling, general and administrative			$ 4,500	$ 4,500