WindGen Energy (WGEI) 10-K 18 Mar 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Feb. 28, 2022	Feb. 22, 2022
Details
Registrant CIK	0000726037
Fiscal Year End	--12-31
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	0-12968
Entity Registrant Name	WINDGEN ENERGY, INC
Entity Incorporation, State or Country Code	UT
Entity Tax Identification Number	87-0397815
Entity Address, Address Line One	8432 E. Shea Blvd., Suite 101
Entity Address, City or Town	Scottsdale
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85260
Entity Address, Address Description	Address of principal executive offices
City Area Code	480
Local Phone Number	991-9500
Phone Fax Number Description	Registrant’s telephone number, including area code
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Public Float		$ 732,596
Entity Common Stock, Shares Outstanding			52,206,725
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Auditor Name	Weinstein International. C.P.A.
Auditor Firm ID	6629
Auditor Location	IL

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash	$ 0	$ 0
Prepayment	5,000	0
Other Assets
Deposit	0	200
TOTAL ASSETS	5,000	200
Current Liabilities
Accounts Payable	750	27,462
Related Party Consulting Payable	317,455	317,455
Notes Payable	46,493	116,124
Total Current Liabilities	364,698	461,041
STOCKHOLDERS' EQUITY (DEFICIT)
Common Stock, $0.001 par value: 100,000,000 shares authorized, 52,206,725 shares outstanding at December 31, 2021 and 2020	52,207	52,207
Additional Paid-In Capital	9,604,316	9,604,316
Accumulated Deficit	(10,039,865)	(10,141,008)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	(359,698)	(460,841)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,000	200
Series A Cumulative Convertible Preferred Stock
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, Value, Issued	23,644	23,644
Series B Cumulative Convertible Preferred Stock
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, Value, Issued	$ 0	$ 0

BALANCE SHEETS - Parenthetical

BALANCE SHEETS - Parenthetical - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	100,000,000	100,000,000
Common Stock, Shares, Outstanding	52,206,725	52,206,725
Series A Cumulative Convertible Preferred Stock
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Dividend Rate, Percentage	8.00%	8.00%
Preferred Stock, Par or Stated Value Per Share	$ 4.50	$ 4.50
Preferred Stock, Shares Outstanding	5,254	5,254
Preferred Stock, Liquidation Preference, Value	$ 43,504	$ 43,504
Series B Cumulative Convertible Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
SharesIssuable	$ 5	$ 5

STATEMENT OF OPERATIONS

STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Details
REVENUES	$ 0	$ 0
OPERATING EXPENSES	14,400	14,000
INCOME (LOSS) FROM OPERATIONS	(14,400)	(14,000)
OTHER INCOME / (EXPENSE)
Extinguishment of debt	120,624	0
Interest expense	(5,081)	(8,077)
Total Other Income / (Expenses)	115,543	(8,077)
Net Income (Loss)	$ 101,143	$ (22,077)
NET INCOME (LOSS) PER COMMON SHARE (BASIC AND DILUTED)	$ 0	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Weighted Average Number of Shares Outstanding, Basic	52,206,725	52,206,725
Weighted Average Number of Shares Outstanding, Diluted	52,214,606	52,214,606

STATEMENT OF SHAREHOLDERS' DEFI

STATEMENT OF SHAREHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Retained Earnings	Total
Equity Balance, Shares at Dec. 31, 2019	5,254	52,206,725
Equity Balance at Dec. 31, 2019	$ 23,644	$ 52,207	$ 9,604,316	$ (10,118,931)	$ (438,764)
Net Income (Loss)				(22,077)	(22,077)
Equity Balance, Shares at Dec. 31, 2020	5,254	52,206,725
Equity Balance at Dec. 31, 2020	$ 23,644	$ 52,207	9,604,316	(10,141,008)	(460,841)
Net Income (Loss)				101,143	101,143
Equity Balance, Shares at Dec. 31, 2021	5,254	52,206,725
Equity Balance at Dec. 31, 2021	$ 23,644	$ 52,207	$ 9,604,316	$ (10,039,865)	$ (359,698)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss)	$ 101,143	$ (22,077)
Adjustments to reconcile net loss to net cash used in operating activities
Gain on extinguishment of debt	(120,624)	0
Changes in operating assets and liabilities
Prepayments	(5,000)	0
Deposit	200	0
Accounts payable	(26,712)	14,000
Net cash used in Operating Activities	(50,993)	(8,077)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable	50,993	8,077
Net cash provided by Financing Activities	50,993	8,077
NET INCREASE (DECREASE) IN CASH	0	0
CASH AT BEGINNING OF PERIOD	0	0
CASH AT END OF PERIOD	0	0
SUPPLEMENTAL DISCLOSURE OF CASH FLOW
Cash paid during the year for interest	0	0
Cash paid during the year for income taxes	$ 0	$ 0

NOTE 1 - NATURE OF OPERATIONS

NOTE 1 - NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 1 - NATURE OF OPERATIONS	NOTE 1 - NATURE OF OPERATIONS Nature of Operations WindGen Energy Inc. (the “Company”) intends to acquire technology (the “Technology”) from DASH B.S.T. Ltd, an Israeli entity that has developed next-generation solar energy solutions to underrepresented and/or growing market segments. The Company is currently targeting high-growth agriculture solar market segments for its advanced solar power generation systems (“solar systems”). Our business office is located at 8432 East Shea Blvd, #101, Scottsdale, Arizona 85250. Our Technology development office is located at 33 Ozer Haim St, Petah Tiqwa, Israel 4936157 WindGen Energy, Inc. (“WindGen” or the “Company”) was incorporated as a Utah corporation on June 16, 1983 under the name of InMedica Development Corporation. On December 4, 2009, a majority of the Company’s shareholders executed a consent resolution to amend the Company’s Articles of Incorporation to change the Company’s name to WindGen Energy, Inc. (“WindGen” or the “Company”) and to increase the number of authorized common stock shares from 40,000,000 to 100,000,000. A Certificate of Amendment for such amendments was filed by the Company with the Secretary of State of Utah effective on December 16, 2009. The name changes and the new trading symbol, “WGEI,” was approved by FINRA on March 16, 2010. Beginning in January 2009 through 2019 management refocused the Company on small turbine wind energy devices. On April 17, 2009, we entered into a license agreement (the “License Agreement”) with Wind Sail Receptor, Inc. of Boulder City, Nevada (“WSR”), pursuant to which we were granted the exclusive license to assemble and market WSR’s wind sail receptor energy generation devices using blades of 15 feet or less in length in the United States, Canada, the United Kingdom and Ireland, with nonexclusive rights in the rest of the world except Latin America. Under the License Agreement, we were to acquire 100 blades from WSR during the first year after WSR is able to manufacture the blades. During 2010, the Company issued 1,900,000 shares of the Company’s restricted common stock to WSR in consideration of amending the License Agreement. The proposed amendment to the License Agreement between the Company and WSR was not executed. The reasons are various and include, but are not limited to, finalizing details regarding the need for the Company to be involved in assembly of the wind turbines in various license territories outside the US, final pricing that the units will be sold by WSR to the Company, final terms of the product Warranty to be provided by WSR, and possible additional exclusive territory added to the License. On March 20, 2012, the Company entered into two new agreements with WSR. These two agreements replaced the exclusive sales an d distribution License Agreement previously held by the Company. One agreement is a perpetual royalty agreement whereby WSR will pay to the Company a royalty on each Wind Sail Receptor Small Wind Turbine System sold in the United States and Canada. The royalty amounts payable are $250 for three-foot blade diameter units sold, $500 for six-foot blade diameter units sold and $1,500 for twelve-foot blade diameter units sold. A further provision of the new agreement with WSR returns the 1,900,000 restricted shares of the Company’s Common Stock. These shares were canceled on the books and records of the Company reducing the total issued and outstanding shares of the Company’s Common Stock. The second agreement awarded the Company a dealership for the exclusive sale and distribution of the Wind Sail Receptor Small Wind Turbines with a blade diameter not to exceed twelve feet for the United Kingdom and the Republic of Ireland. To date WSR has not sold any of its small wind turbines and the Company has not received any royalties from sales. The two agreements remain in full force and effect. WindGen Energy Inc is currently focused on providing access to solar energy for agriculture greenhouse energy consumers. The Company is prepared for conducting business in multiple locations throughout the United States and possibly Israel. The Company has been involved primarily in organizational activities associated with finalizing the development of the Technology and creating a final marketing plan to sell its solar power systems. The Company intends to developed relationships with selective existing distributors of agriculture greenhouse solar solutions. The Company hopes to leverage these relationships to offer for sale and installation of its unique solar energy solutions. The Company currently has no manufacturing or installation capabilities and will rely upon third-parties for manufacturing and installation of our solar systems. Each sale and installation affiliate will be paid on a project-by-project basis in installments as they complete various phases of the project and reach applicable milestones within each respective distribution agreement. However, we have not yet entered into any specific distribution agreements so therefore we cannot predict exactly what such terms will be or if any if these relationships will produce any revenue. The Company did not generate any revenue from the sale and installation of solar systems during 2021. Basis of Presentation The Company’s consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. The Company generated negative cash flows from operations of $50,993 and $8,077 in 2021 and 2020, respectively, and net losses from operations of $(14,400) and $(14,000) in 2021 and 2020, respectively. As of December 31, 2021, the Company had an accumulated deficit of $(10,039,865) and a working capital deficit of $359,698. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company. Management’s operating plan includes pursuing additional fund raising as well as putting in place all the initial requirements in anticipation of the Company beginning operations and generating revenue during 2022. Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary difference between the financial statements and tax bases of assets and liability using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will be realized. The Company assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740 10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. The Company has determined that there are no material uncertain tax positions. The Company accounts for income taxes with the recognition of estimated income taxes payable or refundable on income tax returns for the current period and for the estimated future tax effect attributable to temporary differences and carryforwards. Measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized in the immediate future. The Company accounts for federal income taxes based on the provisions promulgated by the Internal Revenue Service, which has a statute of limitation of three years. It also accounts for state income taxes based on the provisions promulgated by the state of Wyoming. As of the Company's has not yet filed a tax return, the Company has no net operating loss (NOL) for which it may receive future tax income tax benefit. Revenue Recognition The Company recognizes revenue only when all of the following criteria have been met: persuasive evidence of an arrangement exists; delivery has occurred, or services have been rendered; the fee for the arrangement is fixed or determinable; and collectability is reasonably assured. The Company recognizes license and service revenue pursuant to multiple short-term contracts for specific projects. These contracts include certain fixed and variable pricing components. Fixed price components are subject to certain milestones, as defined in the individual contracts, and revenue is recognized once the specific milestone is attained. Variable price components are recognized in the month the Company provides the defined services. Allowance for Uncollectible Accounts The Company recognizes an allowance on accounts receivable deemed to be uncollectible. The Company assesses its receivables based on historical loss patterns, aging of the receivables, and assessments of specific identifiable customer accounts considered at risk or uncollectible. The Company also considers any changes to the financial condition of its customers and any other external market factors that could impact the collectability of the receivables in the determination of the allowance for doubtful accounts. The Company has determined that an allowance against its accounts receivable balances was not necessary at December 31, 2021. Equipment and Furniture Equipment and furniture are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets which range from three years to five years. Depreciation expense for the years ended December 31, 2021 and 2020 was $0 and $0, respectively. Research and Development Research and development costs are expensed as incurred. Net Loss per Common Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted net loss per common share (“Diluted EPS”) reflects the potential dilution that could occur if stock options or other common stock equivalents were exercised or converted into common stock. At December 31, 2021 and 2020, respectively, there were 53,350,770 potentially dilutive common stock equivalents. The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect on net loss per common share. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make 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. Comprehensive Income There are no components of comprehensive income other than the net loss. Cash Equivalents For the purpose of reporting cash flows, the Company considers all highly liquid debt instruments purchased with maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes. Concentration of Credit Risk The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. During 2022 the Company will maintain any available cash balances with one financial institution, in the form of demand deposits.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Fair Value of Financial Instruments The carrying value of the Company’s financial instruments, including receivables, accounts payable, accrued liabilities, and notes payable at December 31, 2021 and 2020 approximates their fair values due to the short-term nature of these financial instruments. Statement of Financial Accounting Standards No. 107, “Disclosures about Fair Value of Financial Instruments”, requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments. Financial Accounting Standards Board ("FASB") guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange traded instruments and listed equities. Level 2 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The carrying amounts reported in the balance sheets approximate their fair value. Goodwill and Other Intangible Assets Goodwill and other intangible assets are recorded under the provisions of the Financial Accounting Standards Board (FASB) ASC 350 (formerly Statement ASC No. 142 (SFAS 142), Goodwill and Other Intangible Assets) Costs of internally developing, maintaining and restoring intangible assets (including goodwill) that are not specifically identifiable, that have indeterminate lives, or that are inherent in a continuing business and related to an entity as a whole, are recognized as an expense when incurred. An intangible asset (excluding goodwill) with a definite useful life is amortized; an intangible asset with an indefinite useful life is not amortized until its useful life is determined to be no longer indefinite. The remaining useful lives of intangible assets not being amortized are evaluated at least annually to determine whether events and circumstances continue to support an indefinite useful life. If and when an intangible asset is determined to no longer have an indefinite useful life, the asset shall then be amortized prospectively over its estimated remaining useful life and accounted for in the same manner as other intangibles that are subject to amortization. An intangible asset (including goodwill) that is not subject to amortization shall be tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. The impairment test consists of a comparison of the fair value of the intangible assets with their carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess. In accordance with ASC 350, goodwill is not amortized. It is the Company’s policy to test for impairment no less than annually, or when conditions occur that may indicate an impairment. Recently Adopted Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting/or Income Taxes {44ASU 2019-12"), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 will be effective for interim and annual periods beginning after December 15, 2020. Early adoption is permitted. The Company is currently evaluating the potential impact of the adoption of the new standard on its statements of financial condition and results of operations. In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of more than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and was effective from the fiscal year beginning after December 15, 2018. Adoption of this ASU does not have material impact on the Company’s financial statements. In November 2019, the FASB issued ASU No. 2019-08, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606), Codification Improvements – Share-Based Consideration Payable to a Customer. The amendments in this Update require that an entity measure and classify share-based payment awards granted to a customer by applying the guidance in Topic 718. The amount recorded as a reduction of the transaction price is required to be measured on the basis of the grant-date fair value of the share-based payment award in accordance with Topic 718. The grant date is the date at which a grantor (supplier) and a grantee (customer) reach a mutual understanding of the key terms and conditions of a share-based payment award. For entities that have not yet adopted the amendments in Update 2018-07, the amendments in this Update are effective for (1) public business entities in fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, and (2) other than public business entities in fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Company is evaluating the impact of this on its consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes, eliminates certain exceptions within ASC 740, Income Taxes, and clarifies certain aspects of the current guidance to promote consistent application among reporting entities. The guidance is effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years, with early adoption permitted. Upon adoption, the Company must apply certain aspects of this standard retrospectively for all periods presented while other aspects are applied on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of the beginning of the fiscal year of adoption. The Company is evaluating the impact of this on its consolidated financial statements. Recent Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13) and subsequent amendment to the initial guidance: ASU 2018-19 (collectively, Topic 326). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. The amendment applies to entities which hold financial assets and net investments in leases that are not accounted for at fair value through net income as well as loans, debt securities, accounts receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. Topic 326 is effective for us no later than the first quarter of fiscal 2020 with early adoption permitted. Based on the current composition of our financial instruments, current market conditions, foreseeable and supportable forecasts, and historical credit loss experience, the impact on our consolidated financial statements and related disclosures is not expected to be material. In August 2018, the FASB issued ASU 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) to add, remove, and clarify disclosure requirements related to defined benefit pension and other postretirement plans. This ASU is effective for us no later than the first quarter of fiscal 2020 with early adoption permitted. No material impact is expected on our consolidated financial statements and disclosures, upon adoption. In August 2018, the FASB issued ASU 2018-15, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40) requiring a customer in a cloud computing arrangement that is a service contract to follow the 109 internal-use software guidance in ASC 350-40 to determine which implementation costs to capitalize as assets. This ASU is effective for us no later than the first quarter of fiscal 2020 with early adoption permitted. This ASU can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. No material impact is expected on our consolidated financial statements and disclosures, upon adoption. In October 2018, the FASB issued ASU 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities, which broadens the scope of the private company alternative to include all common control arrangements that meet specific criteria (not just leasing arrangements) and also eliminates the requirement that entities consider indirect interests held through related parties under common control in their entirety when assessing whether a decision-making fee is a variable interest. This ASU is effective for us no later than the first quarter of fiscal 2020 on a retrospective basis with a cumulative-effect adjustment to retained earnings at the beginning of the earliest period presented. No material impact is expected on our consolidated financial statements and disclosures, upon adoption. In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606, which 1) clarifies that certain transactions between collaborative arrangement participants should be accounted for as revenue under Topic 606; 2) adds unit-of-account guidance in Topic 808 to align with the guidance in Topic 606; and 3) requires that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together with revenue recognized under Topic 606 is precluded if the collaborative arrangement participant is not a customer. This ASU is effective for us no later than the first quarter of fiscal 2020 on a retrospective basis to the date of initial application of Topic 606 with early adoption permitted. Although we are evaluating the potential impact of this ASU on our consolidated financial statements and disclosures, we are not expecting material impacts. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes, eliminates certain exceptions within ASC 740, Income Taxes, and clarifies certain aspects of the current guidance to promote consistency among reporting entities. ASU 2019-12 is effective for us no later than the first quarter of fiscal 2021. Most amendments within the standard are required to be applied on a prospective basis, while certain amendments must be applied on a retrospective or modified retrospective basis. We are currently evaluating the impacts of the provisions of ASU 2019-12 on our financial statements and disclosures.

NOTE 3 - NOTES PAYABLE

NOTE 3 - NOTES PAYABLE	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 3 - NOTES PAYABLE	NOTE 3 - NOTES PAYABLE In June and September 2011, the Company borrowed $60,000 from a third party (the “10% Note Holder”). The note is past due and carries an interest rate of 10% per annum (the “10% Note”). At December 31, 2020, $61,364 interest was due on the 10% Note. The note was written off in 2021 pursuant to statute of limitations. During the year ended December 31, 2021, the Company issued notes payable in the aggregate amount of $45,902 to third parties. The notes carry interest at the rate of 6% per annum and the accrued interest at 12/31/2021 totaled $591.00.

NOTE 4 - INCOME TAXES

NOTE 4 - INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 4 - INCOME TAXES	NOTE 4 - INCOME TAXES Deferred income tax assets consisted of the following: December 31, 2021 2020 Net operating loss carry forwards $ 10,039,865 $ 10,141,008 Future deductions temporary differences related to compensation, reserves, and accruals - - Less valuation allowance (10,039,865) (10,141,008) Deferred income tax assets $ - $ - At December 31, 2021, the Company had consolidated net operating loss carry- forwards for federal income tax purposes of approximately $10,000,000. These net operating loss carry-forwards expire at various dates beginning in 2021 through 2031. Due to the uncertainty with respect to ultimate realization, the Company has established a valuation allowance for all deferred income tax assets.

NOTE 5 - COMMON STOCK

NOTE 5 - COMMON STOCK	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 5 - COMMON STOCK	NOTE 5 - COMMON STOCK The Company is authorized to issue 100,000,000 shares of common stock, $0.001 par value (the “Common Stock”), of which approximately 52,206,725 shares were issued and outstanding on December 31, 2021. All presently outstanding shares are duly authorized, fully-paid and non-assessable. Each share of the Common Stock is entitled to one vote on all matters to be voted on by the shareholders, such as the election of certain directors and other matters that directly impact the rights of the holders of such class.There is no cumulative voting in the election of directors. Holders of Common Stock are entitled to receive such dividends as may be declared from time to time by the Board of Directors out of funds legally available therefore. In the event of any dissolution, winding up or liquidation of the Company, the shares of Common Stock will share ratably in all the funds available for distribution after payment ofall debts and obligations. The holders of Common Stock are subject to any rights that may be fixed for holders of preferred stock as designated upon issuance. On December 4, 2009, the Company changed its total authorized common shares from 40,000,000 to 100,000,000 shares. During 2021 and 2020 there were no shares of the Company’s Common Stock were issued. The last time the Company issued shares of its Common Stock was on February 8, 2012, the Company issued 500,000 shares of restricted common stock to Wakabayashi Fund LLC of Tokyo, Japan.

NOTE 6 - PREFERRED STOCK

NOTE 6 - PREFERRED STOCK	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 6 - PREFERRED STOCK	NOTE 6 - PREFERRED STOCK The Company is authorized to issue 10,000,000 shares of preferred stock. The Company’s board of directors designated 1,000,000 shares of this preferred stock as Series A Cumulative Convertible Preferred Stock (“Series A Preferred”) with a par value of $4.50 per share. Holders of the Series A Preferred receive annual cumulative dividends of 8%, payable quarterly, which dividends are required tobe fully paid or set aside before any other dividend on any class or series of stock of the Company is paid. Holders of the Series A Preferred receive no voting rights but do receive a liquidation preference of $4.50 per share, plus accrued and unpaid dividends. Series A Preferred stockholders have the right to convert each share of Series A Preferred to the Company’s common stock at a rate of 1.5 common shares to 1 preferred share. During 2010, the Company completed the conversion of three of the four existing 8% Series A cumulative preferred shareholders by issuing 246,834 of the Company’s restricted common shares at a price of $0.50 per share plus a $5,000 cash payment to each preferred shareholder. The conversion of these preferred shares reduced the dividends payable from $64,309 at December 31, 2009 to $17,969 at December 31, 2010. As of December 31, 2021, the total dividends payable on the remaining shares of Series A cumulative preferred is $43,504. On January 20, 2020 the Company amended its articles of incorporation in the State of Utah designation from its existing authorized shares of Preferred Stock One Million (1,000.000) shares of non-cumulative Series “B” Preferred Stock, $0.001 par value, issuable at $5.00 pe share. To date no shares of the Series “B” Preferred Stock has been issued.

NOTE 7 - STOCK OPTIONS

NOTE 7 - STOCK OPTIONS	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 7 - STOCK OPTIONS	NOTE 7 - STOCK OPTIONS There are no outstanding stock options at December 31, 2021.

NOTE 8 - EARNINGS PER SHARE

NOTE 8 - EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 8 - EARNINGS PER SHARE	NOTE 8 – EARNINGS PER SHARE The following data show the amounts used in computing earnings per share and the effect on income and the weighted average number of shares of dilutive potential common stock: December 31, 2021 2020 Net Income (Loss) $ 101,143 $ (22,077) Less: preferred dividends (-) (-) Income (Loss) available to common stockholders used basic EPS $ 101,143 $ (22,077) Weighted average number of common shares used in basic EPS 52,206,725 52,206,725 Effect of dilutive securities: Convertible preferred stock 7,881 7,881 Options - - Weighted average number of common shares and dilutive 53,350,770 53,350,770

NOTE 9 - DISCONTINUED OPERATION

NOTE 9 - DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 9 - DISCONTINUED OPERATIONS	NOTE 9 – DISCONTINUED OPERATIONS NONE

NOTE 10 - RELATED PARTY TRANSAC

NOTE 10 - RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 10 - RELATED PARTY TRANSACTIONS	NOTE 10 - RELATED PARTY TRANSACTIONS During 2021 and 2020 the Company did not accrue any consulting expenses from officers of the Company. There were no other related party transactions. Consulting payable is due to an officer of the Company. As of December 31, 2021 and 2020 the consulting payable balance was $317,455.

NOTE 11 - UNCERTAIN TAX POSITIO

NOTE 11 - UNCERTAIN TAX POSITIONS	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 11 - UNCERTAIN TAX POSITIONS	NOTE 11 – UNCERTAIN TAX POSITIONS Effective January 1, 2007, the Company adopted the provisions of ASC 740 (formerly FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes – an interpretation of FASB Statement No. 109” Interest costs related to unrecognized tax benefits are classified as “Interest Expense, Net” in the accompanying consolidated statements of operations. Penalties, if any, would be recognized as a component of “Selling, general and administrative expenses”. The Company recognized $0 of interest expense related to unrecognized tax benefits for the year ended December 31, 2021. In many cases the Company’s uncertain tax positions are related to tax years that remain subject to examination by relevant tax authorities. With few exceptions, the Company is generally no longer subject to U.S. federal, state, local or non-U.S. income tax examinations by tax authorities for years before 2010.

NOTE 12 - PROPERTIES

NOTE 12 - PROPERTIES	12 Months Ended
	Dec. 31, 2021
Notes
NOTE 12 - PROPERTIES	NOTE 12 – PROPERTIES The Company’s offices are located at 8432 Shea Blvd, Suite 101, Scottsdale, Arizona consists of a 100 square foot office space that is provided at no cost to the Company by an existing shareholder of the Company.

NOTE 1 - NATURE OF OPERATIONS_

NOTE 1 - NATURE OF OPERATIONS: Nature of Operations (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Nature of Operations	Nature of Operations WindGen Energy Inc. (the “Company”) intends to acquire technology (the “Technology”) from DASH B.S.T. Ltd, an Israeli entity that has developed next-generation solar energy solutions to underrepresented and/or growing market segments. The Company is currently targeting high-growth agriculture solar market segments for its advanced solar power generation systems (“solar systems”). Our business office is located at 8432 East Shea Blvd, #101, Scottsdale, Arizona 85250. Our Technology development office is located at 33 Ozer Haim St, Petah Tiqwa, Israel 4936157 WindGen Energy, Inc. (“WindGen” or the “Company”) was incorporated as a Utah corporation on June 16, 1983 under the name of InMedica Development Corporation. On December 4, 2009, a majority of the Company’s shareholders executed a consent resolution to amend the Company’s Articles of Incorporation to change the Company’s name to WindGen Energy, Inc. (“WindGen” or the “Company”) and to increase the number of authorized common stock shares from 40,000,000 to 100,000,000. A Certificate of Amendment for such amendments was filed by the Company with the Secretary of State of Utah effective on December 16, 2009. The name changes and the new trading symbol, “WGEI,” was approved by FINRA on March 16, 2010. Beginning in January 2009 through 2019 management refocused the Company on small turbine wind energy devices. On April 17, 2009, we entered into a license agreement (the “License Agreement”) with Wind Sail Receptor, Inc. of Boulder City, Nevada (“WSR”), pursuant to which we were granted the exclusive license to assemble and market WSR’s wind sail receptor energy generation devices using blades of 15 feet or less in length in the United States, Canada, the United Kingdom and Ireland, with nonexclusive rights in the rest of the world except Latin America. Under the License Agreement, we were to acquire 100 blades from WSR during the first year after WSR is able to manufacture the blades. During 2010, the Company issued 1,900,000 shares of the Company’s restricted common stock to WSR in consideration of amending the License Agreement. The proposed amendment to the License Agreement between the Company and WSR was not executed. The reasons are various and include, but are not limited to, finalizing details regarding the need for the Company to be involved in assembly of the wind turbines in various license territories outside the US, final pricing that the units will be sold by WSR to the Company, final terms of the product Warranty to be provided by WSR, and possible additional exclusive territory added to the License. On March 20, 2012, the Company entered into two new agreements with WSR. These two agreements replaced the exclusive sales an d distribution License Agreement previously held by the Company. One agreement is a perpetual royalty agreement whereby WSR will pay to the Company a royalty on each Wind Sail Receptor Small Wind Turbine System sold in the United States and Canada. The royalty amounts payable are $250 for three-foot blade diameter units sold, $500 for six-foot blade diameter units sold and $1,500 for twelve-foot blade diameter units sold. A further provision of the new agreement with WSR returns the 1,900,000 restricted shares of the Company’s Common Stock. These shares were canceled on the books and records of the Company reducing the total issued and outstanding shares of the Company’s Common Stock. The second agreement awarded the Company a dealership for the exclusive sale and distribution of the Wind Sail Receptor Small Wind Turbines with a blade diameter not to exceed twelve feet for the United Kingdom and the Republic of Ireland. To date WSR has not sold any of its small wind turbines and the Company has not received any royalties from sales. The two agreements remain in full force and effect. WindGen Energy Inc is currently focused on providing access to solar energy for agriculture greenhouse energy consumers. The Company is prepared for conducting business in multiple locations throughout the United States and possibly Israel. The Company has been involved primarily in organizational activities associated with finalizing the development of the Technology and creating a final marketing plan to sell its solar power systems. The Company intends to developed relationships with selective existing distributors of agriculture greenhouse solar solutions. The Company hopes to leverage these relationships to offer for sale and installation of its unique solar energy solutions. The Company currently has no manufacturing or installation capabilities and will rely upon third-parties for manufacturing and installation of our solar systems. Each sale and installation affiliate will be paid on a project-by-project basis in installments as they complete various phases of the project and reach applicable milestones within each respective distribution agreement. However, we have not yet entered into any specific distribution agreements so therefore we cannot predict exactly what such terms will be or if any if these relationships will produce any revenue. The Company did not generate any revenue from the sale and installation of solar systems during 2021.

NOTE 1 - NATURE OF OPERATIONS_2

NOTE 1 - NATURE OF OPERATIONS: Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. The Company generated negative cash flows from operations of $50,993 and $8,077 in 2021 and 2020, respectively, and net losses from operations of $(14,400) and $(14,000) in 2021 and 2020, respectively. As of December 31, 2021, the Company had an accumulated deficit of $(10,039,865) and a working capital deficit of $359,698. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company. Management’s operating plan includes pursuing additional fund raising as well as putting in place all the initial requirements in anticipation of the Company beginning operations and generating revenue during 2022.

NOTE 1 - NATURE OF OPERATIONS_3

NOTE 1 - NATURE OF OPERATIONS: Income Taxes (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Income Taxes	Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, Income Taxes. Under the liability method, deferred taxes are determined based on the temporary difference between the financial statements and tax bases of assets and liability using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is unlikely that the deferred tax assets will be realized. The Company assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740 10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. The Company has determined that there are no material uncertain tax positions. The Company accounts for income taxes with the recognition of estimated income taxes payable or refundable on income tax returns for the current period and for the estimated future tax effect attributable to temporary differences and carryforwards. Measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized in the immediate future. The Company accounts for federal income taxes based on the provisions promulgated by the Internal Revenue Service, which has a statute of limitation of three years. It also accounts for state income taxes based on the provisions promulgated by the state of Wyoming. As of the Company's has not yet filed a tax return, the Company has no net operating loss (NOL) for which it may receive future tax income tax benefit.

NOTE 1 - NATURE OF OPERATIONS_4

NOTE 1 - NATURE OF OPERATIONS: Revenue Recognition (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Revenue Recognition	Revenue Recognition The Company recognizes revenue only when all of the following criteria have been met: persuasive evidence of an arrangement exists; delivery has occurred, or services have been rendered; the fee for the arrangement is fixed or determinable; and collectability is reasonably assured. The Company recognizes license and service revenue pursuant to multiple short-term contracts for specific projects. These contracts include certain fixed and variable pricing components. Fixed price components are subject to certain milestones, as defined in the individual contracts, and revenue is recognized once the specific milestone is attained. Variable price components are recognized in the month the Company provides the defined services.

NOTE 1 - NATURE OF OPERATIONS_5

NOTE 1 - NATURE OF OPERATIONS: Allowance for Uncollectible Accounts (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Allowance for Uncollectible Accounts	Allowance for Uncollectible Accounts The Company recognizes an allowance on accounts receivable deemed to be uncollectible. The Company assesses its receivables based on historical loss patterns, aging of the receivables, and assessments of specific identifiable customer accounts considered at risk or uncollectible. The Company also considers any changes to the financial condition of its customers and any other external market factors that could impact the collectability of the receivables in the determination of the allowance for doubtful accounts. The Company has determined that an allowance against its accounts receivable balances was not necessary at December 31, 2021.

NOTE 1 - NATURE OF OPERATIONS_6

NOTE 1 - NATURE OF OPERATIONS: Equipment and Furniture (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Equipment and Furniture	Equipment and Furniture Equipment and furniture are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets which range from three years to five years. Depreciation expense for the years ended December 31, 2021 and 2020 was $0 and $0, respectively.

NOTE 1 - NATURE OF OPERATIONS_7

NOTE 1 - NATURE OF OPERATIONS: Research and Development (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Research and Development	Research and Development Research and development costs are expensed as incurred.

NOTE 1 - NATURE OF OPERATIONS_8

NOTE 1 - NATURE OF OPERATIONS: Net Loss per Common Share (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Net Loss per Common Share	Net Loss per Common Share Basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted net loss per common share (“Diluted EPS”) reflects the potential dilution that could occur if stock options or other common stock equivalents were exercised or converted into common stock. At December 31, 2021 and 2020, respectively, there were 53,350,770 potentially dilutive common stock equivalents. The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect on net loss per common share.

NOTE 1 - NATURE OF OPERATIONS_9

NOTE 1 - NATURE OF OPERATIONS: Use of Estimates (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make 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 1 - NATURE OF OPERATION_10

NOTE 1 - NATURE OF OPERATIONS: Comprehensive Income (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Comprehensive Income	Comprehensive Income There are no components of comprehensive income other than the net loss.

NOTE 1 - NATURE OF OPERATION_11

NOTE 1 - NATURE OF OPERATIONS: Cash Equivalents (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Cash Equivalents	Cash Equivalents For the purpose of reporting cash flows, the Company considers all highly liquid debt instruments purchased with maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

NOTE 1 - NATURE OF OPERATION_12

NOTE 1 - NATURE OF OPERATIONS: Concentration of Credit Risk (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Concentration of Credit Risk	Concentration of Credit Risk The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. During 2022 the Company will maintain any available cash balances with one financial institution, in the form of demand deposits.

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Fair Value of Financial Instruments (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of the Company’s financial instruments, including receivables, accounts payable, accrued liabilities, and notes payable at December 31, 2021 and 2020 approximates their fair values due to the short-term nature of these financial instruments. Statement of Financial Accounting Standards No. 107, “Disclosures about Fair Value of Financial Instruments”, requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments. Financial Accounting Standards Board ("FASB") guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange traded instruments and listed equities. Level 2 Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The carrying amounts reported in the balance sheets approximate their fair value.

NOTE 2 - SIGNIFICANT ACCOUNTI_3

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Goodwill and Other Intangible Assets (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets Goodwill and other intangible assets are recorded under the provisions of the Financial Accounting Standards Board (FASB) ASC 350 (formerly Statement ASC No. 142 (SFAS 142), Goodwill and Other Intangible Assets) Costs of internally developing, maintaining and restoring intangible assets (including goodwill) that are not specifically identifiable, that have indeterminate lives, or that are inherent in a continuing business and related to an entity as a whole, are recognized as an expense when incurred. An intangible asset (excluding goodwill) with a definite useful life is amortized; an intangible asset with an indefinite useful life is not amortized until its useful life is determined to be no longer indefinite. The remaining useful lives of intangible assets not being amortized are evaluated at least annually to determine whether events and circumstances continue to support an indefinite useful life. If and when an intangible asset is determined to no longer have an indefinite useful life, the asset shall then be amortized prospectively over its estimated remaining useful life and accounted for in the same manner as other intangibles that are subject to amortization. An intangible asset (including goodwill) that is not subject to amortization shall be tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. The impairment test consists of a comparison of the fair value of the intangible assets with their carrying amount. If the carrying amount of an intangible asset exceeds its fair value, an impairment loss shall be recognized in an amount equal to that excess. In accordance with ASC 350, goodwill is not amortized. It is the Company’s policy to test for impairment no less than annually, or when conditions occur that may indicate an impairment.

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Recently Adopted Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In December 2019, the FASB issued Accounting Standards Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting/or Income Taxes {44ASU 2019-12"), which is intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 will be effective for interim and annual periods beginning after December 15, 2020. Early adoption is permitted. The Company is currently evaluating the potential impact of the adoption of the new standard on its statements of financial condition and results of operations. In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of more than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and was effective from the fiscal year beginning after December 15, 2018. Adoption of this ASU does not have material impact on the Company’s financial statements. In November 2019, the FASB issued ASU No. 2019-08, Compensation – Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606), Codification Improvements – Share-Based Consideration Payable to a Customer. The amendments in this Update require that an entity measure and classify share-based payment awards granted to a customer by applying the guidance in Topic 718. The amount recorded as a reduction of the transaction price is required to be measured on the basis of the grant-date fair value of the share-based payment award in accordance with Topic 718. The grant date is the date at which a grantor (supplier) and a grantee (customer) reach a mutual understanding of the key terms and conditions of a share-based payment award. For entities that have not yet adopted the amendments in Update 2018-07, the amendments in this Update are effective for (1) public business entities in fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, and (2) other than public business entities in fiscal years beginning after December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. The Company is evaluating the impact of this on its consolidated financial statements. In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes, eliminates certain exceptions within ASC 740, Income Taxes, and clarifies certain aspects of the current guidance to promote consistent application among reporting entities. The guidance is effective for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years, with early adoption permitted. Upon adoption, the Company must apply certain aspects of this standard retrospectively for all periods presented while other aspects are applied on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of the beginning of the fiscal year of adoption. The Company is evaluating the impact of this on its consolidated financial statements.

NOTE 2 - SIGNIFICANT ACCOUNTI_5

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements Not Yet Adopted (Policies)	12 Months Ended
	Dec. 31, 2021
Policies
Recent Accounting Pronouncements Not Yet Adopted	Recent Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13) and subsequent amendment to the initial guidance: ASU 2018-19 (collectively, Topic 326). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. The amendment applies to entities which hold financial assets and net investments in leases that are not accounted for at fair value through net income as well as loans, debt securities, accounts receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. Topic 326 is effective for us no later than the first quarter of fiscal 2020 with early adoption permitted. Based on the current composition of our financial instruments, current market conditions, foreseeable and supportable forecasts, and historical credit loss experience, the impact on our consolidated financial statements and related disclosures is not expected to be material. In August 2018, the FASB issued ASU 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) to add, remove, and clarify disclosure requirements related to defined benefit pension and other postretirement plans. This ASU is effective for us no later than the first quarter of fiscal 2020 with early adoption permitted. No material impact is expected on our consolidated financial statements and disclosures, upon adoption. In August 2018, the FASB issued ASU 2018-15, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40) requiring a customer in a cloud computing arrangement that is a service contract to follow the 109 internal-use software guidance in ASC 350-40 to determine which implementation costs to capitalize as assets. This ASU is effective for us no later than the first quarter of fiscal 2020 with early adoption permitted. This ASU can be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. No material impact is expected on our consolidated financial statements and disclosures, upon adoption. In October 2018, the FASB issued ASU 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities, which broadens the scope of the private company alternative to include all common control arrangements that meet specific criteria (not just leasing arrangements) and also eliminates the requirement that entities consider indirect interests held through related parties under common control in their entirety when assessing whether a decision-making fee is a variable interest. This ASU is effective for us no later than the first quarter of fiscal 2020 on a retrospective basis with a cumulative-effect adjustment to retained earnings at the beginning of the earliest period presented. No material impact is expected on our consolidated financial statements and disclosures, upon adoption. In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606, which 1) clarifies that certain transactions between collaborative arrangement participants should be accounted for as revenue under Topic 606; 2) adds unit-of-account guidance in Topic 808 to align with the guidance in Topic 606; and 3) requires that in a transaction with a collaborative arrangement participant that is not directly related to sales to third parties, presenting the transaction together with revenue recognized under Topic 606 is precluded if the collaborative arrangement participant is not a customer. This ASU is effective for us no later than the first quarter of fiscal 2020 on a retrospective basis to the date of initial application of Topic 606 with early adoption permitted. Although we are evaluating the potential impact of this ASU on our consolidated financial statements and disclosures, we are not expecting material impacts. In December 2019, the FASB issued ASU No. 2019-12, Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes, eliminates certain exceptions within ASC 740, Income Taxes, and clarifies certain aspects of the current guidance to promote consistency among reporting entities. ASU 2019-12 is effective for us no later than the first quarter of fiscal 2021. Most amendments within the standard are required to be applied on a prospective basis, while certain amendments must be applied on a retrospective or modified retrospective basis. We are currently evaluating the impacts of the provisions of ASU 2019-12 on our financial statements and disclosures.

NOTE 4 - INCOME TAXES_ Schedule

NOTE 4 - INCOME TAXES: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	Deferred income tax assets consisted of the following: December 31, 2021 2020 Net operating loss carry forwards $ 10,039,865 $ 10,141,008 Future deductions temporary differences related to compensation, reserves, and accruals - - Less valuation allowance (10,039,865) (10,141,008) Deferred income tax assets $ - $ -

NOTE 8 - EARNINGS PER SHARE_ Sc

NOTE 8 - EARNINGS PER SHARE: Schedule of Earnings Per Share, Basic and Diluted (Tables)	12 Months Ended
	Dec. 31, 2021
Tables/Schedules
Schedule of Earnings Per Share, Basic and Diluted	The following data show the amounts used in computing earnings per share and the effect on income and the weighted average number of shares of dilutive potential common stock: December 31, 2021 2020 Net Income (Loss) $ 101,143 $ (22,077) Less: preferred dividends (-) (-) Income (Loss) available to common stockholders used basic EPS $ 101,143 $ (22,077) Weighted average number of common shares used in basic EPS 52,206,725 52,206,725 Effect of dilutive securities: Convertible preferred stock 7,881 7,881 Options - - Weighted average number of common shares and dilutive 53,350,770 53,350,770

NOTE 1 - NATURE OF OPERATION_13

NOTE 1 - NATURE OF OPERATIONS: Nature of Operations (Details) - shares	Mar. 20, 2012	Apr. 17, 2009	Dec. 31, 2010	Dec. 31, 2021	Dec. 31, 2020	Dec. 04, 2009	Dec. 03, 2009
Common Stock, Shares Authorized				100,000,000	100,000,000	100,000,000	40,000,000
License Agreement with Wind Sail Receptor, Inc (WSR)
Agreement terms		On April 17, 2009, we entered into a license agreement (the “License Agreement”) with Wind Sail Receptor, Inc. of Boulder City, Nevada (“WSR”), pursuant to which we were granted the exclusive license to assemble and market WSR’s wind sail receptor energy generation devices using blades of 15 feet or less in length in the United States, Canada, the United Kingdom and Ireland, with nonexclusive rights in the rest of the world except Latin America. Under the License Agreement, we were to acquire 100 blades from WSR during the first year after WSR is able to manufacture the blades	During 2010, the Company issued 1,900,000 shares of the Company’s restricted common stock to WSR in consideration of amending the License Agreement. The proposed amendment to the License Agreement between the Company and WSR was not executed. The reasons are various and include, but are not limited to, finalizing details regarding the need for the Company to be involved in assembly of the wind turbines in various license territories outside the US, final pricing that the units will be sold by WSR to the Company, final terms of the product Warranty to be provided by WSR, and possible additional exclusive territory added to the License.
License Agreement with Wind Sail Receptor, Inc (WSR) | Restricted Stock | Common Stock
Stock Issued During Period, Shares, Other			1,900,000
Stock Repurchased and Retired During Period, Shares	1,900,000
Perpetual Royalty Agreement with Wind Sail Receptor, Inc (WSR)
Agreement terms	One agreement is a perpetual royalty agreement whereby WSR will pay to the Company a royalty on each Wind Sail Receptor Small Wind Turbine System sold in the United States and Canada. The royalty amounts payable are $250 for three-foot blade diameter units sold, $500 for six-foot blade diameter units sold and $1,500 for twelve-foot blade diameter units sold
Dealership Agreement with Wind Sail Receptor, Inc (WSR)
Agreement terms	The second agreement awarded the Company a dealership for the exclusive sale and distribution of the Wind Sail Receptor Small Wind Turbines with a blade diameter not to exceed twelve feet for the United Kingdom and the Republic of Ireland.

NOTE 1 - NATURE OF OPERATION_14

NOTE 1 - NATURE OF OPERATIONS: Basis of Presentation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Details
Net Cash Provided by (Used in) Operating Activities	$ 50,993	$ 8,077
INCOME (LOSS) FROM OPERATIONS	(14,400)	(14,000)
Accumulated Deficit	(10,039,865)	$ (10,141,008)
Working capital deficit	$ 359,698

NOTE 1 - NATURE OF OPERATION_15

NOTE 1 - NATURE OF OPERATIONS: Equipment and Furniture (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Depreciation	$ 0	$ 0
Minimum
Property, Plant and Equipment, Useful Life	3 years
Maximum
Property, Plant and Equipment, Useful Life	5 years

NOTE 1 - NATURE OF OPERATION_16

NOTE 1 - NATURE OF OPERATIONS: Net Loss per Common Share (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Weighted Average Number of Shares Outstanding, Diluted	52,214,606	52,214,606
Common Stock
Weighted Average Number of Shares Outstanding, Diluted	53,350,770	53,350,770

NOTE 3 - NOTES PAYABLE (Details

NOTE 3 - NOTES PAYABLE (Details) - USD ($)	4 Months Ended	12 Months Ended
	Sep. 30, 2011	Dec. 31, 2021	Dec. 31, 2020
Proceeds from notes payable		$ 50,993	$ 8,077
Notes Payable | Third Party - 10% Note Holder
Proceeds from notes payable	$ 60,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%		10.00%
Interest Payable, Current			$ 61,364
Notes Payable | Third Parties
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Interest Payable, Current		$ 591
Debt Instrument, Face Amount		$ 45,902

NOTE 4 - INCOME TAXES_ Schedu_2

NOTE 4 - INCOME TAXES: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Details
Net operating loss carry forwards	$ 10,039,865	$ 10,141,008
Future deductions temporary differences related to compensation, reserves, and accruals	0	0
Less valuation allowance	(10,039,865)	(10,141,008)
Deferred income tax assets	$ 0	$ 0

NOTE 4 - INCOME TAXES (Details)

NOTE 4 - INCOME TAXES (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Details
Operating Loss Carryforwards	$ 10,000,000
Operating Loss Carryforwards, Limitations on Use	These net operating loss carry-forwards expire at various dates beginning in 2021 through 2031.

NOTE 5 - COMMON STOCK (Details)

NOTE 5 - COMMON STOCK (Details) - $ / shares	Feb. 08, 2012	Dec. 31, 2021	Dec. 31, 2020	Dec. 04, 2009	Dec. 03, 2009
Common Stock, Shares Authorized		100,000,000	100,000,000	100,000,000	40,000,000
Common Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Common Stock, Shares, Issued		52,206,725
Common Stock, Shares, Outstanding		52,206,725	52,206,725
Common Stock, Voting Rights		Each share of the Common Stock is entitled to one vote on all matters to be voted on by the shareholders, such as the election of certain directors and other matters that directly impact the rights of the holders of such class.There is no cumulative voting in the election of directors
Wakabayashi Fund L L C Of Tokyo Japan Member | Restricted Stock
Stock Issued During Period, Shares, New Issues	500,000

NOTE 6 - PREFERRED STOCK (Detai

NOTE 6 - PREFERRED STOCK (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2010	Jan. 20, 2020	Dec. 31, 2009
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Restricted Stock | Common Stock
Stock Issued During Period, Shares, Conversion of Convertible Securities			246,834
Shares Issued, Price Per Share			$ 0.50
Series A Cumulative Convertible Preferred Stock
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Par or Stated Value Per Share	$ 4.50	$ 4.50
Preferred Stock, Dividend Rate, Percentage	8.00%	8.00%	8.00%
Preferred Stock, Voting Rights	Holders of the Series A Preferred receive no voting rights
Preferred Stock, Liquidation Preference Per Share	$ 4.50
Preferred Stock, Conversion Basis	Series A Preferred stockholders have the right to convert each share of Series A Preferred to the Company’s common stock at a rate of 1.5 common shares to 1 preferred share.
Cash paid to each preferred shareholder			$ 5,000
Dividends Payable, Current		$ 43,504	$ 17,969		$ 64,309
Non-Cumulative Series B Preferred Stock
Preferred Stock, Shares Authorized				1,000
Preferred Stock, Par or Stated Value Per Share				$ 0.001
Share Price				$ 5

NOTE 8 - EARNINGS PER SHARE_ _2

NOTE 8 - EARNINGS PER SHARE: Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Details
Net Income (Loss)	$ 101,143	$ (22,077)
Less: preferred dividends	0	0
Income (Loss) available to common stockholders used basic EPS	$ 101,143	$ (22,077)
Weighted Average Number of Shares Outstanding, Basic	52,206,725	52,206,725
Effect of dilutive securities
Convertible preferred stock	7,881	7,881
Options	0	0
Weighted Average Number Diluted Shares Outstanding Adjustment	53,350,770	53,350,770

NOTE 10 - RELATED PARTY TRANS_2

NOTE 10 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Details
Related Party Consulting Payable	$ 317,455	$ 317,455

NOTE 11 - UNCERTAIN TAX POSIT_2

NOTE 11 - UNCERTAIN TAX POSITIONS (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Details
Unrecognized Tax Benefits	$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	$ 0