Document And Entity Information
Document And Entity Information - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Apr. 17, 2023 | |
Document Information Line Items | ||
Entity Registrant Name | ABCO ENERGY, INC. | |
Trading Symbol | ABCE | |
Document Type | 10-K | |
Current Fiscal Year End Date | --12-31 | |
Entity Common Stock, Shares Outstanding | 260,515,166 | |
Entity Public Float | $ 88,516 | |
Amendment Flag | false | |
Entity Central Index Key | 0001300938 | |
Entity Current Reporting Status | Yes | |
Entity Voluntary Filers | No | |
Entity Filer Category | Non-accelerated Filer | |
Entity Well-known Seasoned Issuer | No | |
Document Period End Date | Dec. 31, 2022 | |
Document Fiscal Year Focus | 2022 | |
Document Fiscal Period Focus | FY | |
Entity Small Business | true | |
Entity Emerging Growth Company | true | |
Entity Shell Company | false | |
Entity Ex Transition Period | false | |
ICFR Auditor Attestation Flag | false | |
Auditor Name | N/A | |
Auditor Firm ID | 9999 | |
Auditor Location | N/A | |
Document Annual Report | true | |
Entity File Number | 000-55235 | |
Entity Incorporation, State or Country Code | NV | |
Entity Tax Identification Number | 46-5342309 | |
Entity Address, Address Line One | 2505 N. Alvernon Way | |
Entity Address, City or Town | Tucson | |
Entity Address, State or Province | AZ | |
Entity Address, Postal Zip Code | 85712 | |
City Area Code | 520 | |
Local Phone Number | 777-0511 | |
Title of 12(b) Security | COMMON STOCK | |
Security Exchange Name | NONE | |
Entity Interactive Data Current | Yes | |
Document Financial Statement Error Correction [Flag] | false | |
Document Transition Report | false |
CONSOLIDATED BALANCE SHEETS
CONSOLIDATED BALANCE SHEETS - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 |
Current Assets | ||
Cash | $ 20,101 | $ 31,414 |
Accounts receivable on completed projects | 94,121 | 33,772 |
Costs and estimated earnings on contracts in progress | 617,549 | 298,121 |
Total Current Assets | 731,771 | 363,307 |
Fixed Assets | ||
Fixed assets – net of accumulated depreciation | 391,903 | 378,891 |
Other Assets | ||
Investment in long term leases | 3,431 | 3,641 |
Total Other Assets | 3,431 | 3,641 |
Total Assets | 1,127,105 | 745,839 |
Current liabilities | ||
Accounts payable and accrued expenses | 541,752 | 521,819 |
Notes payable | 117,687 | 155,979 |
Derivative liability on convertible debt | 268,311 | 0 |
Convertible debentures – net of discount | 175,000 | 233,810 |
Current portion of long-term debt | 41,991 | 40,808 |
Excess billing on contracts in progress | 549,900 | 268,435 |
Total Current Liabilities | 2,329,374 | 1,754,095 |
Long term debt, net of current portion | 454,041 | 495,525 |
Total Liabilities | 2,783,415 | 2,249,620 |
Commitments and contingencies | ||
Stockholders’ Deficit: | ||
Preferred stock, 100,000,000 shares authorized, $0.001 par value, and 12,800,000 shares issued and outstanding on December 31, 2022, and on December 31, 2021 | 12,800 | 12,800 |
Common stock, 2,000,000,000 shares authorized, $0.001 par value, 260,515,166 and 255,308,636 issued and outstanding on December 31, 2022, and December 31, 2021, respectively | 260,515 | 255,309 |
Additional paid-in capital | 5,989,994 | 5,982,752 |
Accumulated deficit | (7,919,619) | (7,754,642) |
Total Stockholders’ Deficit | (1,656,310) | (1,503,781) |
Total Liabilities and Stockholders’ Deficit | 1,127,105 | 745,839 |
Officer [Member] | ||
Current liabilities | ||
Notes payable | $ 634,733 | $ 533,244 |
CONSOLIDATED BALANCE SHEETS (Pa
CONSOLIDATED BALANCE SHEETS (Parentheticals) - $ / shares | Dec. 31, 2022 | Dec. 31, 2021 |
Statement of Financial Position [Abstract] | ||
Preferred stock, par value (in Dollars per share) | $ 0.001 | $ 0.001 |
Preferred stock, shares authorized | 100,000,000 | 100,000,000 |
Preferred stock, shares outstanding | 12,800,000 | 12,800,000 |
Preferred stock, shares issued | 12,800,000 | 12,800,000 |
Common stock, shares authorized | 2,000,000,000 | 2,000,000,000 |
Common stock, value (in Dollars per share) | $ 0.001 | $ 0.001 |
Common stock shares Issued | 260,515,166 | 255,308,636 |
Common stock shares outstanding | 260,515,166 | 255,308,636 |
CONSOLIDATED STATEMENTS OF OPER
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Income Statement [Abstract] | ||
Revenues, net | $ 1,980,504 | $ 1,372,410 |
Cost of Sales | 1,277,722 | 948,891 |
Gross Profit | 702,782 | 423,519 |
Operating Expenses: | ||
Payroll | 185,047 | 217,735 |
Stock based compensation | 0 | 300,700 |
Advertising and marketing | 44,617 | 53,372 |
Consulting expense | 60,000 | 69,703 |
Corporate expense | 48,871 | 62,648 |
Insurance | 76,597 | 75,768 |
Professional fees | 13,764 | 35,227 |
Rent | 0 | 10,049 |
Other selling and administrative expense | 317,512 | 268,223 |
Total operating expense | 746,408 | 1,093,425 |
Net income (Loss) from operations | (43,626) | (669,906) |
Other expenses: | ||
Interest expense, net | (83,180) | (64,475) |
Amortization of original issue discount | (9,127) | (33,543) |
Change in derivative liability (Gain) Loss | (169,277) | (12,792) |
Derivative Finance fees | 0 | (93,706) |
Loss on sale of vehicles | (4,027) | |
Gain (Loss) on extinguishment of debt | 135,978 | 206,047 |
Total other income (expense) | (129,633) | 1,531 |
Net income (Loss) before provision for income taxes | (173,259) | (668,375) |
Provision for income tax | 0 | 0 |
Net income (loss) | $ (173,259) | $ (668,375) |
Net income (loss) Per Share (Basic and Fully Diluted) (in Dollars per share) | $ (0.01) | $ (0.01) |
Weighted average number of common shares used in the calculation (in Shares) | 257,911,901 | 135,505,337 |
CONSOLIDATED STATEMENT OF STOCK
CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT - USD ($) | Compensation to Insiders [Member] Common Stock [Member] | Compensation to Insiders [Member] Preferred Stock [Member] | Compensation to Insiders [Member] Additional Paid-in Capital [Member] | Compensation to Insiders [Member] | Common Stock [Member] | Preferred Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Total |
Balance at Dec. 31, 2020 | $ 15,702 | $ 30,000 | $ 5,456,438 | $ (7,086,267) | $ (1,584,127) | ||||
Balance (in Shares) at Dec. 31, 2020 | 15,702,037 | ||||||||
Common Shares issued for warrants net of expenses | $ 11,865 | 96,635 | 108,500 | ||||||
Common Shares issued for warrants net of expenses (in Shares) | 11,864,969 | ||||||||
Common shares issued for conversion of convertible debenture notes - net of expenses | $ 48,122 | 291,399 | 339,521 | ||||||
Common shares issued for conversion of convertible debenture notes - net of expenses (in Shares) | 48,121,630 | ||||||||
Common shares issued for compensation | $ 172,000 | $ (17,200) | $ 17,200 | $ 172,000 | $ 7,620 | 121,080 | $ 128,700 | ||
Common shares issued for compensation (in Shares) | 172,000,000 | 7,620,000 | 5,000,000 | ||||||
Net (loss) for the period | (668,375) | $ (668,375) | |||||||
Balance at Dec. 31, 2021 | $ 255,309 | 12,800 | 5,982,752 | (7,754,642) | (1,503,781) | ||||
Balance (in Shares) at Dec. 31, 2021 | 255,308,636 | ||||||||
Common Shares issued for warrants net of expenses | $ 5,206 | 36,811 | 42,017 | ||||||
Common Shares issued for warrants net of expenses (in Shares) | 5,206,530 | ||||||||
Common shares issued for conversion of convertible debenture notes - net of expenses | 42,017 | ||||||||
Loss on warrants for payment of debt | (29,569) | (29,569) | |||||||
Equity consolidation with AEFC | 8,282 | 8,282 | |||||||
Net (loss) for the period | (173,259) | (173,259) | |||||||
Balance at Dec. 31, 2022 | $ 260,515 | $ 12,800 | $ 5,989,994 | $ (7,919,619) | $ (1,656,310) | ||||
Balance (in Shares) at Dec. 31, 2022 | 260,515,166 |
CONSOLIDATED STATEMENTS OF CASH
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Cash Flows from Operating Activities: | ||
Net loss | $ (173,259) | $ (668,375) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Depreciation | 12,986 | 14,683 |
Change in amortizable debt discount on convertible debt | 9,127 | (33,543) |
Shares issued to officers and consultants | 0 | 300,700 |
Change in derivative liability | 268,311 | 0 |
Derivative liability (Gain) Loss | (169,277) | (12,792) |
Finance fees on derivatives | 0 | (93,706) |
Increase (decrease) in billings in excess of costs on incomplete contracts | 281,465 | 0 |
Gain (loss) on extinguishment of debt | 135,978 | 206,047 |
Changes in operating assets and liabilities: | ||
Changes in Accounts receivable | (60,349) | (30,329) |
Change in accounts receivable on incomplete contracts | (319,428) | (290,472) |
Accounts payable and accrued expenses | 19,933 | (5,162) |
Net cash used in operating activities | 5,487 | (612,949) |
Cash Flows used in Investing Activities: | ||
Cash paid for land and building | (21,851) | (10,044) |
Purchase of equipment | (4,147) | 10,357 |
Proceeds from investments in long term leases | 210 | 354 |
Net cash used in investing activities | (25,788) | 667 |
Cash Flows from Financing Activities: | ||
Proceeds from sale of common stock net of expenses | 4,166 | 448,021 |
Proceeds from convertible debenture | (58,810) | 92,785 |
Payments on financial institution loans | (37,857) | 0 |
Proceeds (Payments) on related party notes payable | 101,489 | 221,904 |
Increase in loans from material lenders | 0 | (18,140) |
Proceeds (Payment) on long term debt | 0 | 36,338 |
Payments on short term debt | 0 | (191,480) |
Net cash provided by financing activities | 8,988 | 589,428 |
Net increase (decrease) in cash | (11,313) | (22,854) |
Cash, beginning of period | 31,414 | 54,268 |
Cash, end of period | 20,101 | 31,414 |
Cash paid for interest | 83,180 | 64,475 |
Proceeds from SBA loan 30 years | 0 | 149,900 |
Proceeds from SBA payroll loan EIDL loan forgiveness | (135,978) | (123,999) |
Supplemental Disclosure of Non-cash investing and financing activities: | ||
Shares issued or to be issued for services | 0 | 300,700 |
Common shares issued for conversion of convertible debenture notes - net of expenses | $ 0 | $ 339,521 |
Overview and Description of the
Overview and Description of the Company | 12 Months Ended |
Dec. 31, 2022 | |
Accounting Policies [Abstract] | |
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | Note 1 Overview and Description of the Company ABCO Energy, Inc. was organized on July 29, 2004, and operated until July 1, 2011, as Energy Conservation Technologies, Inc. (ENYC). On July 1, 2011, ENYC entered into a share exchange agreement (SEA) with ABCO Energy, Inc. (“Company”) and acquired all the assets of ABCO. ENYC changed its name to ABCO Energy, Inc. on October 31, 2011. As a result of the SEA, the outstanding shares of ENYC as of June 30, 2011, were restated in a one for twenty-three (1 for 23) reverse stock split prior to the exchange to approximately 9% of the post-exchange outstanding common shares of the Company. On January 13, 2017, the Board of Directors of the Company approved a reverse stock split of its common stock, at a ratio of 1-for-10 (the “Reverse Stock Split”). The Reverse Stock Split became effective with FINRA (the Financial Industry Regulatory Authority) and in the marketplace on January 13, 2017 (the “Effective Date”), whereupon the shares of common stock began trading on a split adjusted basis. As a result of the Reverse Stock Split the number of authorized shares of common stock was reduced to 50,000,000 from 500,000,000 shares. The Company held a Special Meeting of Stockholders in May 2017 which authorized an amendment to the Articles of Incorporation to increase the authorized common share capital to 2,000,000,000 common shares and 100,000,000 preferred shares. Thereafter, on September 27, 2017, by written consent the holders of a majority of the outstanding shares voted to authorize an additional amendment to increase the authorized common shares to 2,000,000,000 shares. On December 13, 2020, the Board of Directors of the Company approved a reverse stock split of its common stock, at a ratio of 1-for-170 (the “Reverse Stock Split”). The Reverse Stock Split became effective with FINRA (the Financial Industry Regulatory Authority) and in the marketplace on January 4, 2021 (the “Effective Date”), whereupon the shares of common stock began trading on a split adjusted basis. On December 23, 2018, the Board of Directors of the Company approved a reverse stock split of its common stock, at a ratio of 1-for 20 (the “Reverse Stock Split”). The Reverse Stock Split became effective with FINRA (the Financial Industry Regulatory Authority) and in the marketplace on December 23, 2018 (the “Effective Date”), whereupon the shares of common stock began trading on a split adjusted basis. On November 8, 2018, by written consent the holders of a majority of the outstanding shares voted to authorize an additional amendment to increase the authorized common shares to 5,000,000,000 shares. All share numbers through-out these financial statements and notes thereto have been adjusted to reflect this reverse split. The Company is in the Photo Voltaic (PV) solar systems industry, the LED and energy efficient commercial lighting business and is an electrical product and services supplier. In 2018 ABCO entered the HVAC business with the acquisition of a small company’s assets and qualifying license. The Company plans to build out a network of operations in major cities in the USA to establish a national base of PV, HVAC, lighting and electrical service operations centers. This combination of services, solar and electric, provides the Company with a solid base in the standard electrical services business and a solid base in the growth markets of the solar systems industry. DESCRIPTION OF PRODUCTS ABCO sells and installs Solar Photovoltaic electric systems that allow the customer to produce their own power on their residence or business property. These products are installed by our crews and are purchased from both the USA and offshore manufacturers. We have available and utilize many suppliers of US manufactured solar products from such companies as Mia Soleil, Canadian Solar, Westinghouse Solar and various Italian, Korean, German, and Chinese suppliers. In addition, we purchase from several local and regional distributors whose products are readily available and selected for markets and price. ABCO offers solar leasing and long-term financing programs from Service Finance Corporation, Green Sky, AEFC and others that are offered to ABCO customers and other marketing and installation organizations. ABCO also sells and installs energy efficient lighting products, solar powered streetlights and lighting accessories. ABCO contracts directly with manufacturers to purchase its lighting products which are sold to residential and commercial customers. ABCO has Arizona statewide approval as a registered electrical services and solar products installer and as an air conditioning and refrigeration installer. Our license is ROC 258378 Electrical and ROC 323162 HVAC, and we are fully licensed to offer commercial and residential electrical services, HVAC and Solar Electric. ABCO has three subsidiaries, ABCO Solar, Inc. an Arizona Corporation which provides solar and electric services and products, Alternative Energy Finance Corporation, (AEFC) a Wyoming Company which provides funding for leases of photovoltaic systems, and ABCO Air Conditioning Services, Inc., an Arizona Corporation which sells residential and commercial air conditioning equipment and services in Arizona. In addition, AEFC has two subsidiaries, Alternative Energy Solar Fund, LLC, and Arizona limited liability Company that was formed to invest in solar projects and Alternative Energy Finance Corporation, LLC, an Arizona limited liability company formed so AEFC could do business in Arizona. ABCO Solar offers solar systems “Operations and Maintenance Services” to residential and commercial customers that have solar systems built by ABCO or other solar installers. Many installers have gone out of business and ABCO’s service enables these customers’ system to continue to operate. ABCO’s service enables customers to maintain their warranties, remove and replace their systems for roof maintenance and to maintain peak efficiency. ABCO now operates and maintains systems in many cities in Arizona and intends to continue to expand this operation and maintenance segment of its business. |
Summary of significant accounti
Summary of significant accounting policies | 12 Months Ended |
Dec. 31, 2022 | |
Accounting Policies [Abstract] | |
Significant Accounting Policies [Text Block] | Note 2 Summary of significant accounting policies. Critical Accounting Policies and Estimates Our discussion and analysis of our financial condition and results of operations are based on our financial statements, which have been prepared in accordance with U.S. generally accepted accounting principles, or “GAAP.” The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses. Intercompany transactions and balances have been eliminated. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We have identified the following to be critical accounting policies whose application have a material impact on our reported results of operations, and which involve a higher degree of complexity, as they require us to make judgments and estimates about matters that are inherently uncertain. C ash and Cash Equivalents There are only cash accounts included in our cash equivalents in these statements. For purposes of the statement of cash flows, the Company considers all short-term securities with a maturity of three months or less to be cash equivalents. There are no short-term cash equivalents reported in these financial statements. Fixed Assets Property and equipment are to be stated at cost less accumulated depreciation. Depreciation is recorded on the straight-line basis according to IRS guidelines over the estimated useful lives of the assets, which range from three to ten years. Maintenance and repairs are charged to operations as incurred. Revenue Recognition The Company generates revenue from sales of solar products, LED lighting, installation services and leasing fees. During the last two fiscal years, the company had product sales as follows: Sales Product and Services Description December 31, 2022 December 31, 2021 Solar PV residential and commercial sales $ 1,421,009 72 % $ 1,181,805 86 % Air conditioning sales and service 448,372 23 % 65,128 5 % Energy efficient lighting & other income 110,848 5 % 125,165 9 % Interest Income 275 - % 312 - % Total revenue $ 1,980,504 100 % $ 1,372,410 100 % The Company recognizes product revenue, net of sales discounts, returns and allowances. These statements establish that revenue can be recognized when persuasive evidence of an arrangement exists, delivery has occurred, and all significant contractual obligations have been satisfied, the fee is fixed or determinable, and collection is considered probable. Our revenue recognition is recorded on the percentage of completion method for sales and installation revenue and on the accrual basis for fees and interest income. We recognize and record income when the customer has a legal obligation to pay. All our revenue streams are acknowledged by written contracts for any of the revenue we record. There are no differences between major classes of customers or customized orders. We record discounts, product returns, rebates and other related accounting issues in the normal business manner and experience a very small number of adjustments to our written contractual sales. There are no post-delivery obligations because warranties are maintained by our suppliers. Our lease fees are earned by providing services to contractors for financing solar systems. Normally we will acquire the promissory note (lease) on a leased system that will provide cash flow for up to 20 years. Interest is recorded in the books when earned on amortized leases. Accounts Receivable and work-in-progress The Company recognizes revenue upon delivery of products to customers and does not make bill-and-hold sales. Contracts spanning reporting periods are recorded on the percentage of completion method, based on the ratio of total costs to total estimated costs by project, for recognition of revenue and expenses. Accounts receivable include fully completed and partially completed projects and partially billed statements for completed work and product delivery. The Company records a reserve for bad debts in the amount of 2% of earned accounts receivable. When the Company determines that an account is uncollectible, the account is written off against the reserve and the balance to expense. If the reserve is deemed to be inadequate after annual reviews, the reserve will be increased to an adequate level. Inventory The Company records inventory of construction supplies at cost using the first in first out method. After reviewing the inventory on an annual basis, the Company discounts all obsolete items to fair market value and has established a valuation reserve of 10% of the inventory at total cost to account for obsolescence. As of December 31, 2019, all inventory was written off resulting in balances on December 31, 2022, of $0 and on December 31, 2021, of $0. Income Taxes The Company has net operating loss carryforwards as of December 31, 2022, totaling approximately $5,059,251 net of accrued derivative liabilities and stock-based compensation, which are assumed to be non-tax events. A deferred 21% tax benefit of approximately $1,062,442 has been offset by a valuation allowance of the same amount as its realization is not assured. The full realization of the tax benefit associated with the carry-forward depends predominately upon the Company’s ability to generate taxable income during future periods, which is not assured. The Company files in the US only and is not subject to taxation in any foreign country. There are three open years for which the Internal Revenue Service can examine our tax returns so 2019, 2020 and 2021 are still open years and 2022 will replace 2019 when the tax return is filed. Fair Values of Financial Instruments ASC 825 requires the Corporation to disclose the estimated fair value for its financial instruments. Fair value estimates, methods, and assumptions are set forth as follows for the Corporation’s financial instruments. The carrying amounts of cash, receivables, other current assets, payables, accrued expenses and notes payable are reported at cost but approximate fair value because of the short maturity of those instruments. The Company measures assets and liabilities at fair value based on expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale date of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: Level 1: Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2: Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3: Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses, approximate their fair values because of the current nature of these instruments. Debt approximates fair value based on interest rates available for similar financial arrangements. Derivative liabilities which have been bifurcated from host convertible debt agreements are presented at fair value. See note 11 for complete derivative and convertible debt disclosure. Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as convertible features in convertible debts or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the binomial option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments, such as warrants, are also valued using the binomial option-pricing model. Effects of Recently Issued Accounting Pronouncements The Company has reviewed all recently issued accounting pronouncements and have determined the following have an effect on our financial statements: Stock-Based Compensation The Company accounts for employee and non-employee stock awards under ASC 505 and ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable. For employees, the Company recognizes compensation expense for share-based awards based on the estimated fair value of the award on the date of grant and the probable attainment of a specified performance condition or over a service period. Per Share Computations Basic net earnings per share are computed using the weighted-average number of common shares outstanding, which was 260,515,166 on December 31, 2022 and 255,308,636 on December 31, 2021. Diluted earnings per share is computed by dividing net income by the weighted-average number of common shares and the dilutive potential common shares outstanding during the period. All shares were considered anti-dilutive on December 31, 2022, and 2021. Potentially dilutive share issues are: 1) all unissued common shares sold, 2) all convertible debentures have a possibility of a large number of shares being issued and would result in a larger number of shares issued if the price remains low, 3) the preferred stock of the company held by insiders is convertible into common shares and the preferred stock is voted on a 20 to 1 basis, 4) all options issued. All of the above are potentially dilutive items. Stock subscriptions executed under an earlier offering included a provision whereby ABCO agrees to pay a dividend (defined as interest) of from 6% to 12% of the total amount invested for a period of one year from receipt of the invested funds. This dividend (defined as interest) is allocated between the broker and the investor with amounts paid to the broker treated as a cost of the offering and netted against additional paid in capital and amounts paid to the investor treated as interest expense. Total amounts paid or accrued under this agreement and charged to additional paid-in capital for the years ended December 31, 2022, and 2021, amounted to $0 and $0, respectively. Total amounts paid under this agreement and charged to interest expense for the years ended December 31, 2022, and 2021, amounted to $0 and $0, respectively. The accrued balance due on this obligation to shareholders totals $49,290 on December 31, 2022, and 2021. ABCO has evaluated these agreements under ASC 480-10: Certain Financial Instruments with Characteristics of Both Liabilities and Equity and determined that the capital contributions made under these subscription agreement more closely resemble equity than liabilities as they can only be settled through the issuance of shares and although they have a stated cost associated with them which accrues in the same manner as interest, the cost is only incurred in the first twelve months after placement as is more closely associated with a cost of raising funds than interest expense. |
Going Concern
Going Concern | 12 Months Ended |
Dec. 31, 2022 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Substantial Doubt about Going Concern [Text Block] | Note 3 Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and marketing. The Company incurred a net loss of $(173,259), the net cash flow used in operations was $5,487 and its accumulated net losses from inception through the period ended December 31, 2022, is $(7,919,619), which raises substantial doubt about the Company’s ability to continue as a going concern. In addition, the Company’s development activities since inception have been financially sustained through capital contributions from shareholders. The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock or through debt financing and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might result from this uncertainty. |
Accounts Receivable
Accounts Receivable | 12 Months Ended |
Dec. 31, 2022 | |
Accounts Receivable And Work In Process Table Abstract | |
Accounts Receivable and Work in Process [Table Text Block] | Note 4 Accounts Receivable Accounts receivable as of December 31, 2022, and 2021, consists of the following: Description December 31, 2022 December 31, 2021 Accounts receivable on completed contracts $ 94,121 $ 33,772 Costs and estimated earnings on contracts in progress 617,549 298,121 Total $ 711,670 $ 331,893 Costs and Estimated Earnings on projects are recognized on the percentage of completion method for work performed on contracts in progress on December 31, 2022, and December 31, 2021. The Company records contracts for future payments based on contractual agreements entered into at the inception of construction contracts. Amounts are payable from customers based on milestones established in each contract. Larger contracts are billed and recorded in advance and unearned profits are netted against the billed amounts such that accounts receivable reflect current amounts due from customers on completed projects and amounts earned on projects in process are reflected in the balance sheet as costs and estimated earnings in excess of billings on contracts in progress. Excess billings on contracts in process are recorded as liabilities and were $549,900 on December 31, 2022, and $268,435 on December 31, 2021. |
Inventory
Inventory | 12 Months Ended |
Dec. 31, 2022 | |
Inventory Disclosure [Abstract] | |
Inventory Disclosure [Text Block] | Note 5 Inventory The inventory of construction supplies not yet charged to specific projects was $0 on December 31, 2022, and $0 as of December 31, 2021. The Company values items of inventory at the lower of cost or net realizable value and uses the first in first out method to charge costs to jobs. The Company wrote off all of its inventory during 2018. |
Investment in long term leases
Investment in long term leases | 12 Months Ended |
Dec. 31, 2022 | |
Receivables [Abstract] | |
Financing Receivables [Text Block] | Note 6 Investment in long term leases Long term leases recorded on the consolidated financial statements were $3,431 on December 31, 2022, and $3,641 at December 31, 2021, respectively. |
Fixed Assets
Fixed Assets | 12 Months Ended |
Dec. 31, 2022 | |
Property, Plant and Equipment [Abstract] | |
Property, Plant and Equipment Disclosure [Text Block] | Note 7 Fixed Assets The Company has acquired all its office and field work equipment with cash payments and financial institution loans. The total fixed assets consist of land and building, vehicles, office furniture, tools and various equipment items and the totals are as follows: December 31, December 31, Asset 2022 2021 Land and Building $ 358,295 $ 336,444 Equipment 167,781 163,634 Accumulated depreciation (134,173 ) (121,187 ) Fixed Assets, net of accumulated depreciation $ 391,903 $ 378,891 Depreciation expenses for the years ended December 31, 2022, and 2021 were $12,986 and $14,683 respectively. On December 31, 2019, the Company purchased a building at 2505 N Alvernon consisting of 4,800 SF building and approximately ½ acre of land. The property was financed by a $25,000 loan from Green Capital (GCSG) and a mortgage from the seller for the $300,000 balance. The purchase price was $325,000 plus closing costs of $1,400. During 2021 the Company invested $10,044 in improvements to the attached warehouse on the property. During 2022 the company added a solar array at a cost of $21,851. |
Notes Payable to Officers
Notes Payable to Officers | 12 Months Ended |
Dec. 31, 2022 | |
Related Party Transactions [Abstract] | |
Related Party Transactions Disclosure [Text Block] | Note 8 Notes Payable to Officer Notes payable to Officer as of December 31, 2022, and December 31, 2021, have a current balance of $634,733 and $533,244 as of December 31. The note is a secured demand note and bears interest at 12% per annum. This note resulted in an interest charge of $134,817 accrued and unpaid on December 31, 2022, and $83,258 on December 31, 2021. The Note was converted to a secured note on April 1, 2021, granting a security interest in all assets of the Company. |
Short Term Notes Payable
Short Term Notes Payable | 12 Months Ended |
Dec. 31, 2022 | |
Debt Disclosure [Abstract] | |
Short-Term Debt [Text Block] | Note 9 Short Term Notes Payable Description December 31, 2022 December 31, 2021 Bill’d Exchange, LLC, an equipment capital lender, initial financing August 2, 2019, finances equipment for commercial contracted customers in varying amounts – Now included in Accounts Payable - Vendors $ - $ 20,000 Merchant loan – Green Capital -This note has been written off - 7,747 SBA loan for payroll This loan has been forgiven by the SBA - 128,232 Note due to former Director 60,000 - Interest on Directors note 57,687 - Total $ 117,687 $ 155,979 The Former Director of ABCO Energy made a loan to the Company in 2010 in the amount of $60,000 for initial working capital. This demand note provides for interest at 12% per annum and is unsecured. This note resulted in an accrued interest total of $57,687 accrued and unpaid on December 31, 2022 and $50,465 at December 31, 2021. Bill’d Exchange, LLC, a customer equipment capital lender, made their initial financing on August 2, 2019. They finance equipment for commercial contracted customers in varying amounts. These loans bear interest at varying rates and are paid weekly for the amount of interest due on the account at each date. Each loan is secured by the accounts receivable from the customer and by the personal guarantee of an affiliated officer of ABCO Solar, Inc. On March 2, 2021, the Company made an agreement to pay $20,000 to settle this note in 5 payments of $4,000. This note is classified as short-term debt but is included in accounts payable in 2022. The balance on December 31, 2022 was recorded as a vendor in accounts payable and $20,000 on December 31, 2021. On December 31, 2019, ABCO borrowed $25,000 from Green Capital Funding, LLC. The proceeds from this loan were used to acquire the real estate purchased on the date of the loan. This unsecured loan bears interest at approximately 36% and has a repayment obligation in the amount of $35,250 in 76 payments. The unpaid balance of principal and interest on December 31, 2020, was $11,748 after several months of daily payment and a default on February 18, 2020, due to the reduction in business from Covid-19. As of the date of filing this report, no arrangements for resuming payments had been accomplished however the Company has been paying $1,000 per month for several months. As of December 31, 2022, the Company has reduced the balance to $0. On February 24, 2021, the Company executed a promissory note evidencing an unsecured loan (“Loan”) for $128,232 under the Paycheck Protection Plan (“PPP”). The terms of the Loan are 3.75% interest and delayed payments until notified. The Loan is from the Bank of America and is guaranteed by the SBA under the PPP program resulting from the COVID-19 pandemic. This Loan was forgiven during 2022. The Company borrowed $123,999 from Bank of America and the SBA guaranteed the loan under the EIDL program because of Covid-19 pandemic. This loan was forgiven in March of 2021 and the Company has no further obligation to the SBA or the Bank of America under this note. The forgiveness of this note was classified as “gain on extinguishment of debt” on our income statement. |
Convertible debentures -net of
Convertible debentures -net of discounts | 12 Months Ended |
Dec. 31, 2022 | |
Debt Disclosure [Abstract] | |
Debt Disclosure [Text Block] | Note 10 Convertible debentures -net of discounts. During the year ended December 31, 2022, the Company [partially] funded operations with borrowing on new convertible promissory notes. This table presents the positions on the notes as of December 31, 2022, and 2021. Holder Date of Loan Loan amount OID and discounts and fees Interest rate Balance December 31, 2022 Balance December 31, 2021 Power Up Lending Group, Ltd 3-29-21 $ 80,000 7,500 12 % $ 0 $ 0 Power Up Lending Group, Ltd 5-25-21 53,625 4,875 10 % 0 0 Power Up Lending Group Ltd 10-06-21 50,000 $ 3,750 8 % 53,750 53,750 6th Street Lending LLC 11-10-21 35,000 3,750 12 % 38,750 38,750 6th Street Lending LLC 12-17-21 40,000 3,750 12 % 43,750 43,750 6 th 2-22-22 35,000 3,750 12 % 38,750 0 Oasis Capital 07-19-21 118,000 10,000 8 % 0 7,653 Total convertible debt $ 376,625 $ 33,625 175,000 143,883 Derivative liability - Net of OID 268,311 58,810 Less Original issue discounts - - Balances at 12-31-22 and 2021 $ 443,311 $ 233,810 On March 29, 2021, the Board of Directors of the Company deem it in the best interests of the Company to enter into the Securities Purchase Agreement dated March 29, 2021 (the “Agreement”) with Power Up Lending Group Ltd. (“PowerUp”), in connection with the issuance of: (i) a promissory note of the Company, in the aggregate principal amount of $80,000.00 (including $7,500.00 of Original Issue Discount) (the “Note”), (ii) Three Hundred Seventy Three Thousand Three Hundred Thirty Three (373,333) restricted common shares of the Company (“Commitment Shares”) to be delivered to PowerUp in book entry with the Company’s transfer agent prior to the Closing Date, (iii) Seventy Hundred Forty Six Thousand Six Hundred Sixty Seven (746,667) restricted common shares of the Company (“Security Shares” and together with the Note and the Commitment Shares, collectively, the “Securities”) to be delivered to PowerUp in book entry with the Company’s transfer agent prior to the Closing Date; and in connection therewith to enter into an irrevocable letter agreement with Vstock Transfer LLC, the Company’s transfer agent, with respect to the reserve of shares of common stock of the Company to be issued upon any conversion of the Note (only upon default); the issuance of such shares of common stock in connection with a conversion of the Note (the “Letter Agreement”). The Conversion terms of this note allow for a 25% discount to the market based upon the price on the day before the announced date of conversion. The proceeds of this note were specifically slated for payment of the settlement of the Knight Capital Merchant Loan for $22,000 and the final payment of the Pearl Capital merchant note for $36,998. These discounted payoffs of these notes saved the company $26,446 plus future interest. During 2021 the Company paid $26,880 in payments on this note and PowerUp converted the balance of $62,720 into 3,318,505 shares of stock. The balance of this note on December 31, 2022, and December 31, 2021, is $0. On May 25, 2021, the Board of Directors of the Company deem it in the best interests of the Company to enter into the Securities Purchase Agreement (the “Agreement”) with Power Up Lending Group Ltd. (“PowerUp”), in connection with the issuance of: (i) a promissory note of the Company, in the aggregate principal amount of $53,625 (including $4,875 of Original Issue Discount and $3,750 for legal expenses.) (the “Note”), (ii)1,340,625 restricted common shares of the Company (“Commitment Shares”) to be delivered to PowerUp in book entry with the Company’s transfer agent prior to the Closing Date, to be issued upon any conversion of the Note (only upon default); the issuance of such shares of common stock in connection with a conversion of the Note (the “Letter Agreement. The Conversion terms of this note allow for a 25% discount to market based upon the price on the day before the announced date of conversion”. During 2021 the Company paid $11,798 in payments on this note and PowerUp converted the balance of $58,785 into 11,080,577 shares of stock. The balance of this note on December 31, 2021, is $0. On September 30, 2021, the Board of Directors of the Company deem it in the best interests of the Company to enter into the Securities Purchase Agreement (the “Agreement”) with Power Up Lending Group Ltd. (“PowerUp”), in connection with the issuance of: (i) a promissory note of the Company, in the aggregate principal amount of $53,750 (including $3,750 for legal expenses.) (the “Note”), (ii) restricted common shares of the Company (“Commitment Shares”) to be delivered to PowerUp in book entry with the Company’s transfer agent prior to the Closing Date, to be issued upon any conversion of the Note (only upon default); the issuance of such shares of common stock in connection with a conversion of the Note (the “Letter Agreement”). The Conversion terms of this note allow for a 42% discount to the market based upon the lowest trading price during the 20-day period before the announced date of conversion. The balance of this note on December 31, 2021, is $53,750. On November 10, 2021, the Board of Directors of the Company deem it in the best interests of the Company to enter into the Securities Purchase Agreement (the “Agreement”) with 6th Street Lending LLC, of Alexandria Virginia, in connection with the issuance of a promissory note of the Company, in the aggregate principal amount of $38,750 (including $3,750 for legal expenses.) (the “Note”), bearing interest at the rate of 12% per annum and convertible into common stock at the rate of 58% of the lowest market price in the 20-trading day period prior to the conversion date. The balance of this note on December 31, 2021, is $38,750. On December 17, 2021, the Board of Directors of the Company deem it in the best interests of the Company to enter into the Securities Purchase Agreement (the “Agreement”) with 6th Street Lending LLC, of Alexandria Virginia, in connection with the issuance of a promissory note of the Company, in the aggregate principal amount of $43,750 (including $3,750 for legal expenses.) (the “Note”), bearing interest at the rate of 12% per annum and convertible into common stock at the rate of 58% of the lowest market price in the 20-trading day period prior to the conversion date. The balance of this note on December 31, 2021, is $43,750. On July 19, 2021, The Company entered into a “Senior Secured Convertible Promissory Note” agreement with Oasis Capital, LLC in the amount of $118,000 that bears interest at 8% per annum. The first nine months of the interest was guaranteed. The note was secured with a securities purchase agreement that contained a $10,000 Original Issue Discount (OID) and an $8,000 transaction fee. The note was to be paid to ABCO (Borrower) in tranches as requested by the borrower. The first tranche paid was $20,000 and the note then accrued the $8,000 fee and prorated segment of $2,000 of the OID. The second tranche was for $25,000 and the prorated OID was $2,500. The company accrued interest of $1,090 on these two loans. As of December 31, 2021, the Company owed $7,653 on this note. The note also entitled Oasis to a warrant to acquire 7,379,612 shares of common stock. With the two tranches of borrowing, Oasis has earned 1,718,861 warrants. The balance on this note on December 31, 2022 is $0. On July 19, 2021, the Company entered into an Equity Purchase Agreement (“EPA”) with Oasis Capital, LLC, a Puerto Rico limited liability company (“Investor”) pursuant to which Investor agreed to purchase up to $2,500,000 of the Company’s common stock at a price equal to 80% of the lowest traded price of the common stock during the five trading days immediately preceding the applicable purchase (“Put Shares”). In addition, the Company entered into a Registration Rights Agreement (“RRA”) with Investor pursuant to which the Company agreed to register all Put Shares acquired under the Equity Purchase Agreement. The Company agreed to file a new registration statement on or before August 18, 2021, to register for resale of the Put Shares. The Registration Statement must be effective with the SEC before Investor is obligated to purchase any Put Shares. The parties subsequently agreed that the requirement to file the Registration Statement would terminate the agreement, so the Company elected to terminate both the EPA and RRA. During 2021 Oasis converted $282,241 of debt consisting of payments of principal, interest and penalties and received 39,931,068 shares of common stock. In addition, Oasis received 5,545,039 shares of common stock upon exercise of warrants during 2021. On January 3, 2022, Oasis received an additional 5,206,350 common stock shares upon exercise of warrants during 2022. The shareholders on January 11, 2021, authorized an increase in the Authorized Common Shares to 2,000,000,000 from 29,411,765. Our board of directors believes that it is desirable to have additional authorized shares of common stock available for possible future financing, acquisition transactions, joint ventures and other general corporate purposes. Our board of directors believes that having such additional authorized shares of common stock available for issuance in the future will give us greater flexibility and may allow such shares to be issued without the expense and delay of a special shareholders’ meeting unless such approval is expressly required by applicable law. Although such issuance of additional shares with respect to future financing and acquisitions would dilute existing shareholders, management believes that such transactions would increase the overall value of the Company to its shareholders. Effective March 3, 2021, the Company issued an aggregate of 5,000,000 restricted common shares for services rendered, of which 500,000 were awarded to Wayne Marx, a former Officer and Director, 3,500,000 shares to an LLC controlled by David Shorey, President, CEO and CFO, and 1,000,000 shares to an outside consultant. |
Derivative Instruments
Derivative Instruments | 12 Months Ended |
Dec. 31, 2022 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
Derivative Instruments and Hedging Activities Disclosure [Text Block] | Note 11 Derivative Instruments The Financial Accounting Standard ASC 815 Accounting for Derivative Instruments and Hedging Activities require that instruments with embedded derivative features be valued at their market values. The Black Scholes model was used to value the derivative liability for the fiscal year ending December 31, 2022, and December 31, 2021. The initial valuation of the derivative liability on the non-converted common shares totaled $0 on December 31, 2022. This value includes the fair value of the shares that may be issued according to the contracts of the holders and valued according to our common share price at the time of acquisition. The Company complies with the provisions of FASB ASC No. 820, Fair Value Measurements and Disclosures The following table shows the change in the fair value of the derivative liabilities on all outstanding convertible debt on December 31, 2022, and on December 31, 2021: Description December 31, 2022 December 31, 2021 Purchase price of the convertible debenture - net of discount -total at year end $ 175,000 $ 136,250 Derivative Valuation increase during the period 268,311 97,560 Balance of convertible debenture and derivative liability net of discount on the notes (See Consolidated Balance sheet liabilities) $ 443,311 $ 233,810 Derivative calculations and presentations on the Statement of Operations Loss on note issuance $ - $ 106,498 Change in Derivative (Gain) Loss (169,277 ) - Derivative Finance fees - (93,706 ) Gain (loss) on extinguishment of debt derivatives only - - Derivative expense charged to operations in 2020 and 2019 (See Consolidated Statement of Operations) $ (169,277 ) $ (12,792 ) |
Long term debt
Long term debt | 12 Months Ended |
Dec. 31, 2022 | |
Debt Disclosure [Abstract] | |
Long-Term Debt [Text Block] | Note 12 Long term debt Holder Date issued Interest rate Amount due December 31, 2022 Amount due December 31, 2021 Real Estate Note Allen-Neisen Family trust – Et. Al. 12-31-19 5.00 % $ 270,867 $ 280,811 US Treasury SBA guaranteed loan 07-21-20 3.75 % 149,900 149,900 Ascentium Capital 10-01-18 13.00 % 0 2,757 Charles O’Dowd 05-20-21 imputed 45,000 63,000 GMAC Chev truck 09-26-20 5.99 % 14,697 19,725 Mechanics bank – Chev Truck 11-15-20 8.99 % 15,568 20,140 Total long-term debt 496,032 536,333 Less Current portion 41,991 40,808 Total long-term debt $ 454,041 $ 495,525 On December 31, 2019, ABCO completed negotiations, financial arrangements and closed on the purchase of a 4,800 square foot office and warehouse building located on one/half acre of paved land on one of Tucson’s busiest streets. This property will be more than adequate to house both the Solar business and our HVAC expansion. The land and outbuildings will accommodate all of our equipment. The property acquisition was priced at $325,000 the company paid $25,000 down payment and the seller financed $300,000 mortgage based on a twenty-year amortization and a 5% interest rate with a balloon payment at the end of five (5) years. The monthly payment is $1,980. On July 21, 2020, the Company received an SBA loan from Bank of America in the amount of $149,900 that is guaranteed by the US Treasury Department. Installment payments, including principal and interest, of $731.00 monthly, will begin Twelve (12) months from the date of the promissory Note. The balance of principal and interest will be payable Thirty (30) years from the date of the promissory Note. Interest will accrue at the rate of 3.75% per annum and will accrue only on funds actually advanced from the date(s) of each advance. Each payment will be applied first to interest accrued to the date of receipt of each payment, and the balance, if any, will be applied to the principal. For loan amounts of greater than $25,000, Borrower hereby grants to SBA, the secured party hereunder, a continuing security interest in and to any and all “Collateral” as described herein to secure payment and performance of all debts, liabilities and obligations of Borrower to SBA hereunder without limitation, including but not limited to all interest, other fees and expenses (all hereinafter called “Obligations”). The Collateral includes the following property that Borrower now owns or shall acquire or create immediately upon the acquisition or creation thereof: all tangible and intangible personal property, including, but not limited to: (a) inventory, (b) equipment, (c) instruments, including promissory notes (d) chattel paper, including tangible chattel paper and electronic chattel paper, (e) documents, (f) letter of credit rights, (g) accounts, including health-care insurance receivables and credit card receivables, (h) deposit accounts, (i) commercial tort claims, (j) general intangibles, including payment intangibles and software and (k) as-extracted collateral as such terms may from time to time be defined in the Uniform Commercial Code. The security interest the Borrower grants includes all accessions, attachments, accessories, parts, supplies and replacements for the Collateral, all products, proceeds and collections thereof and all records and data relating thereto. Since the inception of this Loan, the Company recorded $14,053 in unpaid interest on this loan. ABCO acquired the assets of Dr. Fred Air Conditioning services on September 2, 2018, for the total price of $22,000. The allocation of the purchase price was to truck and equipment at $15,000 and the balance was allocated to inventory and the license for a period of five or more years. The truck and equipment were financed by Ascentium Capital. The payments on the Ascentium capital note are $435 and the payments on the Donze note are $212 each per month. The balance on the Ascentium note on December 31, 2022, and 2021 was $0 and $0 respectively. The Company and its prior President Mr. Charles O’Dowd negotiated the short-term loan the Company received from Mr. O’Dowd on several occasions that totaled $61,052 in principal when Mr. O’Dowd left the Company. On May 20, 2021, the Company issued Mr. O’Dowd a Promissory Note for the balance of his note. The terms of the settlement were that the Company paid $5,000 in cash and agreed to pay $1,500 per month for 48 months for a total settlement of $77,000 including all interest owed at that time. The note did not include a stated interest rate, so no interest is calculated on this note after settlement. The balance on this note was $45,000 on December 31, 2022. Mr. Charles O’Dowd, former President and Director of ABCO Energy, resigned from all positions with the Company on October 7, 2019. During September 2020 and December 2020, the Company purchased two new Chevrolet trucks for operations. The trucks were financed by GMAC and Mechanics bank for the full purchase price and Mr. Shorey, the President, guaranteed the debt. The balance on the two notes was $14,697 and $15,569 on December 31, 2022, and $19,725 and $20,140 on December 31, 2021. On April 1, 2022, the promissory note payable to the President in the amount of $311,896 was converted into a secured note covering all assets of the Company. The Note bears interest at the rate of 12% per annum and is due on demand. Financing statements are expected to be filed in Pima County, AZ and in Las Vegas County, NV covering the assets which are securing this Note. The note has unpaid interest due in the amount of $134,817. See Exhibit 99.2 for a form of the Note. This note had a balance of $634,733 and $533,244 on December 31, 2022 and 2021 respectively. |
Stockholder's Deficit
Stockholder's Deficit | 12 Months Ended |
Dec. 31, 2022 | |
Stockholders' Equity Note [Abstract] | |
Equity [Text Block] | Note 13 Stockholder s Deficit Common Stock During the year ended December 31, 2022, the following warrants were exercised, and shares were issued. Capital Company Warrants Exercised Exercise price Dollars converted Oasis Capital 5,206,530 .00807 42,017 Total (weighted average price is $.00915) 5,206,530 .00807 $ 42,017 Debenture and warrant holders converted debt of $448,021 into 59,986,599 shares which were issued upon conversion of the notes referred to in Note 10 above for the year ended December 31, 2021, and additional warrants aggregating 5,545,039 shares were issued. Capital Company Shares converted Dollars converted Power Up 11,864,969 $ 108,500 Oasis Capital 48,121,630 339,521 Total 59,986,599 $ 448,021 Preferred Stock On September 15, 2017, and on September 15, 2018, the Board of Directors authorized on each such date the issuance of 15,000,000 preferred shares for an aggregate of 30,000,000 shares of Class B Convertible Preferred Stock [“Series B”] to both Directors of the Company and to two Consultants, of which, David Shorey, President of the Company, is the beneficial owner thereof, a total of 30,000,000 shares of Series B. The Company assigned a value of $15,000 for the shares for 2017 and 2018. Of the Series B, 12,000,000 shares were issued to the President and 2,000,000 to Wayne Marx, the Directors. Each Consultant received 8,000,000 shares. See the Company’s Schedule 14C filed with the Commission on September 28, 2018. Upon their resignations the shares of Mr. O’Dowd and Mr. Marx were cancelled and reissued to two Consultants. These shares have no market pricing and management assigned an aggregate value of $30,000 to the stock issued based on the par value of $0.001. The 30,000,000 shares of Preferred Stock, each has 200 votes for each Preferred share held by of record. The holders of the Preferred are also entitled to an additional 8,823,930 common shares upon conversion of the Preferred Stock. As a result of owning these shares of Common and Preferred Stock, the Control Shareholders will have voting control the Company. At various times the Board of Directors decided to issue shares to insiders in order to provide for financing the operations of the Company. The following preferred shares were converted to common shares and issued to the control group as follows: Issued to: Date Shares Valuation Absaroka Communication Corporation – President Shorey controlled corporation 7-7-21 10,000,000 $ 10,000 Absaroka Communication Corporation – President Shorey controlled corporation 8-19-21 12,000,000 12,000 Absaroka Communication Corporation – President Shorey controlled corporation 11-19-21 120,000,000 120,000 Dommer, LLC - Consultant 11-19-21 30,000,000 30,000 Total shares and valuation 172,000,000 $ 172,000 |
Equity Awards
Equity Awards | 12 Months Ended |
Dec. 31, 2022 | |
Share-Based Payment Arrangement [Abstract] | |
Share-Based Payment Arrangement [Text Block] | Note 14 Equity Awards The following table sets forth information on outstanding option and stock awards held by the named executive officers of the Company on December 31, 2021, and December 31, 2020, including the number of shares underlying both exercisable and un-exercisable portions of each stock option as well as the exercise price and the expiration date of each outstanding option. See Note to Notes to Consolidated Financial Statements. Outstanding Equity Awards After Fiscal Year-End (1) Name Number of securities underlying unexercised options exercisable (1) Number of securities underlying unexercised options un-exercisable (2) Option Exercise Price ($) Option Grant Date Option Expiration Date Michael Mildebrandt 3,704 (3)(4) 8 $ .001 11/01/2019 11/01/2023 Adrian Balinski 3,704 (3)(4) 8 $ .001 11/01/2019 11/01/2023 (1) 7,408 shares were issued for Equity Awards during the year ended December 31, 2020. (2) All options vest 20% per year beginning on the first anniversary of their grant date. (3) Messrs. Mildebrandt and Balinski were each awarded 3,704 shares of restricted common stock as of October 31, 2020, for being officers and directors of the Company. (4) Messer’s. Mildebrandt and Balinski have resigned as officers and directors. An aggregate of 7,408 stock awards is outstanding under the Equity Incentive Plan (“EIP”) as of December 31, 2022. An aggregate of 5,000,000 stock awards were issued in 2021, of which, 3,500,000 were held by Consultants controlled by Mr. Shorey, 500,000 were held by Mr. Marx and 1,000,000 which are held by an unrelated consultant. |
Subsequent Events
Subsequent Events | 12 Months Ended |
Dec. 31, 2022 | |
Subsequent Events [Abstract] | |
Subsequent Events [Text Block] | Note 15 Subsequent events. There are no reportable subsequent events known to Management at the time of filing. |
Accounting Policies, by Policy
Accounting Policies, by Policy (Policies) | 12 Months Ended |
Dec. 31, 2022 | |
Accounting Policies [Abstract] | |
Basis of Accounting, Policy [Policy Text Block] | Critical Accounting Policies and Estimates Our discussion and analysis of our financial condition and results of operations are based on our financial statements, which have been prepared in accordance with U.S. generally accepted accounting principles, or “GAAP.” The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses. Intercompany transactions and balances have been eliminated. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We have identified the following to be critical accounting policies whose application have a material impact on our reported results of operations, and which involve a higher degree of complexity, as they require us to make judgments and estimates about matters that are inherently uncertain. |
Cash and Cash Equivalents, Policy [Policy Text Block] | C ash and Cash Equivalents There are only cash accounts included in our cash equivalents in these statements. For purposes of the statement of cash flows, the Company considers all short-term securities with a maturity of three months or less to be cash equivalents. There are no short-term cash equivalents reported in these financial statements. |
Property, Plant and Equipment, Policy [Policy Text Block] | Fixed Assets Property and equipment are to be stated at cost less accumulated depreciation. Depreciation is recorded on the straight-line basis according to IRS guidelines over the estimated useful lives of the assets, which range from three to ten years. Maintenance and repairs are charged to operations as incurred. |
Revenue [Policy Text Block] | Revenue Recognition The Company generates revenue from sales of solar products, LED lighting, installation services and leasing fees. During the last two fiscal years, the company had product sales as follows: Sales Product and Services Description December 31, 2022 December 31, 2021 Solar PV residential and commercial sales $ 1,421,009 72 % $ 1,181,805 86 % Air conditioning sales and service 448,372 23 % 65,128 5 % Energy efficient lighting & other income 110,848 5 % 125,165 9 % Interest Income 275 - % 312 - % Total revenue $ 1,980,504 100 % $ 1,372,410 100 % The Company recognizes product revenue, net of sales discounts, returns and allowances. These statements establish that revenue can be recognized when persuasive evidence of an arrangement exists, delivery has occurred, and all significant contractual obligations have been satisfied, the fee is fixed or determinable, and collection is considered probable. Our revenue recognition is recorded on the percentage of completion method for sales and installation revenue and on the accrual basis for fees and interest income. We recognize and record income when the customer has a legal obligation to pay. All our revenue streams are acknowledged by written contracts for any of the revenue we record. There are no differences between major classes of customers or customized orders. We record discounts, product returns, rebates and other related accounting issues in the normal business manner and experience a very small number of adjustments to our written contractual sales. There are no post-delivery obligations because warranties are maintained by our suppliers. Our lease fees are earned by providing services to contractors for financing solar systems. Normally we will acquire the promissory note (lease) on a leased system that will provide cash flow for up to 20 years. Interest is recorded in the books when earned on amortized leases. |
Receivable [Policy Text Block] | Accounts Receivable and work-in-progress The Company recognizes revenue upon delivery of products to customers and does not make bill-and-hold sales. Contracts spanning reporting periods are recorded on the percentage of completion method, based on the ratio of total costs to total estimated costs by project, for recognition of revenue and expenses. Accounts receivable include fully completed and partially completed projects and partially billed statements for completed work and product delivery. The Company records a reserve for bad debts in the amount of 2% of earned accounts receivable. When the Company determines that an account is uncollectible, the account is written off against the reserve and the balance to expense. If the reserve is deemed to be inadequate after annual reviews, the reserve will be increased to an adequate level. |
Inventory, Policy [Policy Text Block] | Inventory The Company records inventory of construction supplies at cost using the first in first out method. After reviewing the inventory on an annual basis, the Company discounts all obsolete items to fair market value and has established a valuation reserve of 10% of the inventory at total cost to account for obsolescence. As of December 31, 2019, all inventory was written off resulting in balances on December 31, 2022, of $0 and on December 31, 2021, of $0. |
Income Tax, Policy [Policy Text Block] | Income Taxes The Company has net operating loss carryforwards as of December 31, 2022, totaling approximately $5,059,251 net of accrued derivative liabilities and stock-based compensation, which are assumed to be non-tax events. A deferred 21% tax benefit of approximately $1,062,442 has been offset by a valuation allowance of the same amount as its realization is not assured. The full realization of the tax benefit associated with the carry-forward depends predominately upon the Company’s ability to generate taxable income during future periods, which is not assured. The Company files in the US only and is not subject to taxation in any foreign country. There are three open years for which the Internal Revenue Service can examine our tax returns so 2019, 2020 and 2021 are still open years and 2022 will replace 2019 when the tax return is filed. |
Fair Value of Financial Instruments, Policy [Policy Text Block] | Fair Values of Financial Instruments ASC 825 requires the Corporation to disclose the estimated fair value for its financial instruments. Fair value estimates, methods, and assumptions are set forth as follows for the Corporation’s financial instruments. The carrying amounts of cash, receivables, other current assets, payables, accrued expenses and notes payable are reported at cost but approximate fair value because of the short maturity of those instruments. The Company measures assets and liabilities at fair value based on expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale date of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: Level 1: Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2: Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3: Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses, approximate their fair values because of the current nature of these instruments. Debt approximates fair value based on interest rates available for similar financial arrangements. Derivative liabilities which have been bifurcated from host convertible debt agreements are presented at fair value. See note 11 for complete derivative and convertible debt disclosure. |
Derivatives, Policy [Policy Text Block] | Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as convertible features in convertible debts or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the binomial option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments, such as warrants, are also valued using the binomial option-pricing model. |
New Accounting Pronouncements, Policy [Policy Text Block] | Effects of Recently Issued Accounting Pronouncements The Company has reviewed all recently issued accounting pronouncements and have determined the following have an effect on our financial statements: |
Share-Based Payment Arrangement [Policy Text Block] | Stock-Based Compensation The Company accounts for employee and non-employee stock awards under ASC 505 and ASC 718, whereby equity instruments issued to employees for services are recorded based on the fair value of the instrument issued and those issued to non-employees are recorded based on the fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably measurable. For employees, the Company recognizes compensation expense for share-based awards based on the estimated fair value of the award on the date of grant and the probable attainment of a specified performance condition or over a service period. |
Earnings Per Share, Policy [Policy Text Block] | Per Share Computations Basic net earnings per share are computed using the weighted-average number of common shares outstanding, which was 260,515,166 on December 31, 2022 and 255,308,636 on December 31, 2021. Diluted earnings per share is computed by dividing net income by the weighted-average number of common shares and the dilutive potential common shares outstanding during the period. All shares were considered anti-dilutive on December 31, 2022, and 2021. Potentially dilutive share issues are: 1) all unissued common shares sold, 2) all convertible debentures have a possibility of a large number of shares being issued and would result in a larger number of shares issued if the price remains low, 3) the preferred stock of the company held by insiders is convertible into common shares and the preferred stock is voted on a 20 to 1 basis, 4) all options issued. All of the above are potentially dilutive items. Stock subscriptions executed under an earlier offering included a provision whereby ABCO agrees to pay a dividend (defined as interest) of from 6% to 12% of the total amount invested for a period of one year from receipt of the invested funds. This dividend (defined as interest) is allocated between the broker and the investor with amounts paid to the broker treated as a cost of the offering and netted against additional paid in capital and amounts paid to the investor treated as interest expense. Total amounts paid or accrued under this agreement and charged to additional paid-in capital for the years ended December 31, 2022, and 2021, amounted to $0 and $0, respectively. Total amounts paid under this agreement and charged to interest expense for the years ended December 31, 2022, and 2021, amounted to $0 and $0, respectively. The accrued balance due on this obligation to shareholders totals $49,290 on December 31, 2022, and 2021. ABCO has evaluated these agreements under ASC 480-10: Certain Financial Instruments with Characteristics of Both Liabilities and Equity and determined that the capital contributions made under these subscription agreement more closely resemble equity than liabilities as they can only be settled through the issuance of shares and although they have a stated cost associated with them which accrues in the same manner as interest, the cost is only incurred in the first twelve months after placement as is more closely associated with a cost of raising funds than interest expense. |
Summary of significant accoun_2
Summary of significant accounting policies (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Accounting Policies [Abstract] | |
Revenue from External Customers by Products and Services [Table Text Block] | The Company generates revenue from sales of solar products, LED lighting, installation services and leasing fees. During the last two fiscal years, the company had product sales as follows: Sales Product and Services Description December 31, 2022 December 31, 2021 Solar PV residential and commercial sales $ 1,421,009 72 % $ 1,181,805 86 % Air conditioning sales and service 448,372 23 % 65,128 5 % Energy efficient lighting & other income 110,848 5 % 125,165 9 % Interest Income 275 - % 312 - % Total revenue $ 1,980,504 100 % $ 1,372,410 100 % |
Accounts Receivable (Tables)
Accounts Receivable (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Accounts Receivable And Work In Process Table Abstract | |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | Accounts receivable as of December 31, 2022, and 2021, consists of the following: Description December 31, 2022 December 31, 2021 Accounts receivable on completed contracts $ 94,121 $ 33,772 Costs and estimated earnings on contracts in progress 617,549 298,121 Total $ 711,670 $ 331,893 |
Fixed Assets (Tables)
Fixed Assets (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Property, Plant and Equipment [Abstract] | |
Property, Plant and Equipment [Table Text Block] | The Company has acquired all its office and field work equipment with cash payments and financial institution loans. The total fixed assets consist of land and building, vehicles, office furniture, tools and various equipment items and the totals are as follows: December 31, December 31, Asset 2022 2021 Land and Building $ 358,295 $ 336,444 Equipment 167,781 163,634 Accumulated depreciation (134,173 ) (121,187 ) Fixed Assets, net of accumulated depreciation $ 391,903 $ 378,891 |
Short Term Notes Payable (Table
Short Term Notes Payable (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Debt Disclosure [Abstract] | |
Schedule of Short-Term Debt [Table Text Block] | Description December 31, 2022 December 31, 2021 Bill’d Exchange, LLC, an equipment capital lender, initial financing August 2, 2019, finances equipment for commercial contracted customers in varying amounts – Now included in Accounts Payable - Vendors $ - $ 20,000 Merchant loan – Green Capital -This note has been written off - 7,747 SBA loan for payroll This loan has been forgiven by the SBA - 128,232 Note due to former Director 60,000 - Interest on Directors note 57,687 - Total $ 117,687 $ 155,979 |
Convertible debentures -net o_2
Convertible debentures -net of discounts (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Debt Disclosure [Abstract] | |
Convertible Debt [Table Text Block] | During the year ended December 31, 2022, the Company [partially] funded operations with borrowing on new convertible promissory notes. This table presents the positions on the notes as of December 31, 2022, and 2021. Holder Date of Loan Loan amount OID and discounts and fees Interest rate Balance December 31, 2022 Balance December 31, 2021 Power Up Lending Group, Ltd 3-29-21 $ 80,000 7,500 12 % $ 0 $ 0 Power Up Lending Group, Ltd 5-25-21 53,625 4,875 10 % 0 0 Power Up Lending Group Ltd 10-06-21 50,000 $ 3,750 8 % 53,750 53,750 6th Street Lending LLC 11-10-21 35,000 3,750 12 % 38,750 38,750 6th Street Lending LLC 12-17-21 40,000 3,750 12 % 43,750 43,750 6 th 2-22-22 35,000 3,750 12 % 38,750 0 Oasis Capital 07-19-21 118,000 10,000 8 % 0 7,653 Total convertible debt $ 376,625 $ 33,625 175,000 143,883 Derivative liability - Net of OID 268,311 58,810 Less Original issue discounts - - Balances at 12-31-22 and 2021 $ 443,311 $ 233,810 |
Derivative Instruments (Tables)
Derivative Instruments (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block] | The following table shows the change in the fair value of the derivative liabilities on all outstanding convertible debt on December 31, 2022, and on December 31, 2021: Description December 31, 2022 December 31, 2021 Purchase price of the convertible debenture - net of discount -total at year end $ 175,000 $ 136,250 Derivative Valuation increase during the period 268,311 97,560 Balance of convertible debenture and derivative liability net of discount on the notes (See Consolidated Balance sheet liabilities) $ 443,311 $ 233,810 Derivative calculations and presentations on the Statement of Operations Loss on note issuance $ - $ 106,498 Change in Derivative (Gain) Loss (169,277 ) - Derivative Finance fees - (93,706 ) Gain (loss) on extinguishment of debt derivatives only - - Derivative expense charged to operations in 2020 and 2019 (See Consolidated Statement of Operations) $ (169,277 ) $ (12,792 ) |
Long term debt (Tables)
Long term debt (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Debt Disclosure [Abstract] | |
Schedule of Long-Term Debt Instruments [Table Text Block] | Holder Date issued Interest rate Amount due December 31, 2022 Amount due December 31, 2021 Real Estate Note Allen-Neisen Family trust – Et. Al. 12-31-19 5.00 % $ 270,867 $ 280,811 US Treasury SBA guaranteed loan 07-21-20 3.75 % 149,900 149,900 Ascentium Capital 10-01-18 13.00 % 0 2,757 Charles O’Dowd 05-20-21 imputed 45,000 63,000 GMAC Chev truck 09-26-20 5.99 % 14,697 19,725 Mechanics bank – Chev Truck 11-15-20 8.99 % 15,568 20,140 Total long-term debt 496,032 536,333 Less Current portion 41,991 40,808 Total long-term debt $ 454,041 $ 495,525 |
Stockholder's Deficit (Tables)
Stockholder's Deficit (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Stockholders' Equity Note [Abstract] | |
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block] | During the year ended December 31, 2022, the following warrants were exercised, and shares were issued. Capital Company Warrants Exercised Exercise price Dollars converted Oasis Capital 5,206,530 .00807 42,017 Total (weighted average price is $.00915) 5,206,530 .00807 $ 42,017 |
Schedule of Debt Conversions [Table Text Block] | Debenture and warrant holders converted debt of $448,021 into 59,986,599 shares which were issued upon conversion of the notes referred to in Note 10 above for the year ended December 31, 2021, and additional warrants aggregating 5,545,039 shares were issued. Capital Company Shares converted Dollars converted Power Up 11,864,969 $ 108,500 Oasis Capital 48,121,630 339,521 Total 59,986,599 $ 448,021 |
Schedule of Conversions of Stock [Table Text Block] | At various times the Board of Directors decided to issue shares to insiders in order to provide for financing the operations of the Company. The following preferred shares were converted to common shares and issued to the control group as follows: Issued to: Date Shares Valuation Absaroka Communication Corporation – President Shorey controlled corporation 7-7-21 10,000,000 $ 10,000 Absaroka Communication Corporation – President Shorey controlled corporation 8-19-21 12,000,000 12,000 Absaroka Communication Corporation – President Shorey controlled corporation 11-19-21 120,000,000 120,000 Dommer, LLC - Consultant 11-19-21 30,000,000 30,000 Total shares and valuation 172,000,000 $ 172,000 |
Equity Awards (Tables)
Equity Awards (Tables) | 12 Months Ended |
Dec. 31, 2022 | |
Share-Based Payment Arrangement [Abstract] | |
Share-Based Payment Arrangement, Activity [Table Text Block] | The following table sets forth information on outstanding option and stock awards held by the named executive officers of the Company on December 31, 2021, and December 31, 2020, including the number of shares underlying both exercisable and un-exercisable portions of each stock option as well as the exercise price and the expiration date of each outstanding option. See Note to Notes to Consolidated Financial Statements. Outstanding Equity Awards After Fiscal Year-End (1) Name Number of securities underlying unexercised options exercisable (1) Number of securities underlying unexercised options un-exercisable (2) Option Exercise Price ($) Option Grant Date Option Expiration Date Michael Mildebrandt 3,704 (3)(4) 8 $ .001 11/01/2019 11/01/2023 Adrian Balinski 3,704 (3)(4) 8 $ .001 11/01/2019 11/01/2023 (1) 7,408 shares were issued for Equity Awards during the year ended December 31, 2020. (2) All options vest 20% per year beginning on the first anniversary of their grant date. (3) Messrs. Mildebrandt and Balinski were each awarded 3,704 shares of restricted common stock as of October 31, 2020, for being officers and directors of the Company. (4) Messer’s. Mildebrandt and Balinski have resigned as officers and directors. |
Overview and Description of t_2
Overview and Description of the Company (Details) - shares | 12 Months Ended | |||||||||||
Dec. 13, 2020 | Dec. 23, 2018 | Jan. 13, 2017 | Jun. 30, 2011 | Dec. 31, 2017 | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 11, 2021 | Jan. 10, 2021 | Nov. 08, 2018 | Sep. 27, 2017 | Dec. 31, 2014 | |
Accounting Policies [Abstract] | ||||||||||||
Stockholders' Equity, Reverse Stock Split | 1-for-170 | 1-for 20 | 1-for-10 | 1 for 23 | ||||||||
Common Stock, Shares Authorized | 50,000,000 | 2,000,000,000 | 2,000,000,000 | 2,000,000,000 | 29,411,765 | 5,000,000,000 | 2,000,000,000 | 500,000,000 | ||||
Common Shares and Preferred Shares Authorized, Description | The Company held a Special Meeting of Stockholders in May 2017 which authorized an amendment to the Articles of Incorporation to increase the authorized common share capital to 2,000,000,000 common shares and 100,000,000 preferred shares. |
Summary of significant accoun_3
Summary of significant accounting policies (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Summary of significant accounting policies (Details) [Line Items] | ||
Reserve for Bad Debts, Percentage of Accounts Receivable | 2% | |
Inventory, Net | $ 0 | $ 0 |
Operating Loss Carryforwards | $ 5,059,251 | |
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent | 21% | |
Deferred Income Tax Expense (Benefit) | $ 1,062,442 | |
Weighted Average Number of Shares Issued, Basic (in Shares) | 260,515,166 | 255,308,636 |
Dividends, Preferred Stock | $ 0 | $ 0 |
Interest Expense, Other | 0 | 0 |
Dividends Payable | $ 49,290 | $ 49,290 |
Minimum [Member] | ||
Summary of significant accounting policies (Details) [Line Items] | ||
Property, Plant and Equipment, Useful Life | 3 years | |
Preferred Stock, Dividend Rate, Percentage | 6% | |
Maximum [Member] | ||
Summary of significant accounting policies (Details) [Line Items] | ||
Property, Plant and Equipment, Useful Life | 10 years | |
Preferred Stock, Dividend Rate, Percentage | 12% |
Summary of significant accoun_4
Summary of significant accounting policies (Details) - Schedule of Revenue from External Customers by Product or Service - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Revenue from External Customer [Line Items] | ||
Revenues | $ 1,980,504 | $ 1,372,410 |
Revenues, Percentage | 100% | 100% |
Solar PV Residential and Commercial Sales [Member] | ||
Revenue from External Customer [Line Items] | ||
Revenues | $ 1,421,009 | $ 1,181,805 |
Revenues, Percentage | 72% | 86% |
Air Conditioning Sales and Services [Member] | ||
Revenue from External Customer [Line Items] | ||
Revenues | $ 448,372 | $ 65,128 |
Revenues, Percentage | 23% | 5% |
ABCO LED and Energy Efficient Lighting [Member] | ||
Revenue from External Customer [Line Items] | ||
Revenues | $ 110,848 | $ 125,165 |
Revenues, Percentage | 5% | 9% |
Interest Income [Member] | ||
Revenue from External Customer [Line Items] | ||
Revenues | $ 275 | $ 312 |
Revenues, Percentage | 0% | 0% |
Going Concern (Details)
Going Concern (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ||
Net Income (Loss) Attributable to Parent | $ (173,259) | $ (668,375) |
Net Cash Provided by (Used in) Operating Activities | 5,487 | (612,949) |
Retained Earnings (Accumulated Deficit) | $ (7,919,619) | $ (7,754,642) |
Accounts Receivable (Details)
Accounts Receivable (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 |
Accounts Receivable And Work In Process Table Abstract | ||
Billings in Excess of Cost | $ 549,900 | $ 268,435 |
Accounts Receivable (Details) -
Accounts Receivable (Details) - Schedule of Accounts, Notes, Loans and Financing Receivable - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 |
Schedule Of Accounts Notes Loans And Financing Receivable Abstract | ||
Accounts receivable on completed contracts | $ 94,121 | $ 33,772 |
Costs and estimated earnings on contracts in progress | 617,549 | 298,121 |
Total | $ 711,670 | $ 331,893 |
Inventory (Details)
Inventory (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 |
Inventory Disclosure [Abstract] | ||
Inventory, Net | $ 0 | $ 0 |
Investment in long term leases
Investment in long term leases (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 |
Receivables [Abstract] | ||
Loans and Leases Receivable, Net Amount | $ 3,431 | $ 3,641 |
Fixed Assets (Details)
Fixed Assets (Details) | 12 Months Ended | ||
Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2019 USD ($) ft² | |
Fixed Assets (Details) [Line Items] | |||
Depreciation | $ 12,986 | $ 14,683 | |
Debt Instrument, Face Amount | 376,625 | ||
Mortgages [Member] | |||
Fixed Assets (Details) [Line Items] | |||
Debt Instrument, Face Amount | $ 300,000 | ||
Land and Building [Member] | |||
Fixed Assets (Details) [Line Items] | |||
Area of Real Estate Property (in Square Feet) | ft² | 4,800 | ||
Debt Instrument, Face Amount | $ 25,000 | ||
Property, Plant and Equipment, Additions | 325,000 | ||
Building [Member] | |||
Fixed Assets (Details) [Line Items] | |||
Property, Plant and Equipment, Additions | $ 21,851 | $ 10,044 | $ 1,400 |
Fixed Assets (Details) - Schedu
Fixed Assets (Details) - Schedule of Property, Plant and Equipment - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 |
Property, Plant and Equipment [Line Items] | ||
Accumulated depreciation | $ (134,173) | $ (121,187) |
Fixed Assets, net of accumulated depreciation | 391,903 | 378,891 |
Land and Building [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property, Plant and Equipment | 358,295 | 336,444 |
Equipment [Member] | ||
Property, Plant and Equipment [Line Items] | ||
Property, Plant and Equipment | $ 167,781 | $ 163,634 |
Notes Payable to Officers (Deta
Notes Payable to Officers (Details) - Officer [Member] - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 |
Notes Payable to Officers (Details) [Line Items] | ||
Notes Payable, Current | $ 634,733 | $ 533,244 |
Debt Instrument, Interest Rate, Stated Percentage | 12% | |
Interest Payable, Current | $ 134,817 | $ 83,258 |
Short Term Notes Payable (Detai
Short Term Notes Payable (Details) - USD ($) | 12 Months Ended | ||||||
Mar. 02, 2021 | Dec. 31, 2019 | Dec. 06, 2019 | Dec. 31, 2020 | Dec. 31, 2022 | Dec. 31, 2021 | Feb. 24, 2021 | |
Former Director Note [Member] | |||||||
Short Term Notes Payable (Details) [Line Items] | |||||||
Proceeds from Short-Term Debt | $ 60,000 | ||||||
Debt Instrument, Interest Rate, Stated Percentage | 12% | ||||||
Interest Payable | $ 57,687 | $ 50,465 | |||||
Short-Term Debt | 60,000 | 0 | |||||
Bill'd Exchange, LLC [Member] | |||||||
Short Term Notes Payable (Details) [Line Items] | |||||||
Short-Term Debt | $ 20,000 | 0 | 20,000 | ||||
Debt Instrument, Periodic Payment | $ 4,000 | ||||||
Green Capital Funding [Member] | |||||||
Short Term Notes Payable (Details) [Line Items] | |||||||
Proceeds from Short-Term Debt | $ 25,000 | ||||||
Debt Instrument, Interest Rate, Stated Percentage | 36% | ||||||
Short-Term Debt | $ 11,748 | 0 | |||||
Debt Instrument, Periodic Payment | 1,000 | ||||||
Debt Instrument, Face Amount | $ 35,250 | ||||||
PPP Loan 2 [Member] | |||||||
Short Term Notes Payable (Details) [Line Items] | |||||||
Debt Instrument, Interest Rate, Stated Percentage | 3.75% | ||||||
Short-Term Debt | $ 123,999 | $ 0 | $ 128,232 | ||||
Debt Instrument, Face Amount | $ 128,232 |
Short Term Notes Payable (Det_2
Short Term Notes Payable (Details) - Schedule of Short-term Debt - USD ($) | Dec. 31, 2022 | Dec. 31, 2021 | Mar. 02, 2021 | Dec. 31, 2020 |
Short-Term Debt [Line Items] | ||||
Short term debt | $ 117,687 | $ 155,979 | ||
Bill'd Exchange, LLC [Member] | ||||
Short-Term Debt [Line Items] | ||||
Short term debt | 0 | 20,000 | $ 20,000 | |
Green Capital [Member] | ||||
Short-Term Debt [Line Items] | ||||
Short term debt | 0 | 7,747 | ||
PPP Loan 2 [Member] | ||||
Short-Term Debt [Line Items] | ||||
Short term debt | 0 | 128,232 | $ 123,999 | |
Former Director Note [Member] | ||||
Short-Term Debt [Line Items] | ||||
Short term debt | 60,000 | 0 | ||
Interest on Director Note [Member] | ||||
Short-Term Debt [Line Items] | ||||
Short term debt | $ 57,687 | $ 0 |
Convertible debentures -net o_3
Convertible debentures -net of discounts (Details) - USD ($) | 12 Months Ended | ||||||||||||||||
Jan. 03, 2022 | Dec. 17, 2021 | Nov. 10, 2021 | Sep. 30, 2021 | Jul. 19, 2021 | May 25, 2021 | Mar. 29, 2021 | Mar. 03, 2021 | Sep. 01, 2018 | Dec. 31, 2022 | Dec. 31, 2021 | Jan. 11, 2021 | Jan. 10, 2021 | Nov. 08, 2018 | Sep. 27, 2017 | Jan. 13, 2017 | Dec. 31, 2014 | |
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 376,625 | ||||||||||||||||
Repayments of Short-Term Debt | 0 | $ 191,480 | |||||||||||||||
Debt Conversion, Original Debt, Amount | 0 | $ 339,521 | |||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | 39,931,068 | ||||||||||||||||
Convertible Debt | 175,000 | $ 143,883 | |||||||||||||||
Class of Warrant or Rights, Granted (in Shares) | 5,545,039 | ||||||||||||||||
Proceeds from Convertible Debt | $ (58,810) | $ 92,785 | |||||||||||||||
Stock Issued During Period, Value, New Issues | $ 2,500,000 | ||||||||||||||||
Stock Price Description | price equal to 80% of the lowest traded price of the common stock during the five trading days immediately preceding the applicable purchase | ||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities (in Shares) | 5,206,350 | 5,545,039 | |||||||||||||||
Common Stock, Shares Authorized (in Shares) | 2,000,000,000 | 2,000,000,000 | 2,000,000,000 | 29,411,765 | 5,000,000,000 | 2,000,000,000 | 50,000,000 | 500,000,000 | |||||||||
Stock Issued During Period, Shares, Issued for Services (in Shares) | 5,000,000 | ||||||||||||||||
Power Up Lending Group, LLC [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 80,000 | ||||||||||||||||
Debt Instrument, Unamortized Discount | $ 7,500 | ||||||||||||||||
Debt Instrument, Convertible, Terms of Conversion Feature | The Conversion terms of this note allow for a 25% discount to the market based upon the price on the day before the announced date of conversion. | ||||||||||||||||
Repayments of Debt | $ 22,000 | ||||||||||||||||
Repayments of Short-Term Debt | 36,998 | ||||||||||||||||
Extinguishment of Debt, Gain (Loss), Net of Tax | $ 26,446 | ||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 108,500 | ||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | 11,864,969 | ||||||||||||||||
Convertible Debt | $ 0 | ||||||||||||||||
Power Up Lending Group, LLC [Member] | Commitment Shares [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Stock Issued During Period, Shares, Other (in Shares) | 373,333 | ||||||||||||||||
Power Up Lending Group, LLC [Member] | Security Shares [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Stock Issued During Period, Shares, Other (in Shares) | 746,667 | ||||||||||||||||
Power Up Lending Group, LTD #1 [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 80,000 | ||||||||||||||||
Repayments of Debt | 26,880 | ||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 62,720 | ||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | 3,318,505 | ||||||||||||||||
Convertible Debt | $ 0 | $ 0 | |||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12% | ||||||||||||||||
Power Up Lending Group, LTD #2 [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 53,625 | $ 53,625 | |||||||||||||||
Debt Instrument, Unamortized Discount | $ 4,875 | ||||||||||||||||
Debt Instrument, Convertible, Terms of Conversion Feature | The Conversion terms of this note allow for a 25% discount to market based upon the price on the day before the announced date of conversion”. | ||||||||||||||||
Repayments of Debt | 11,798 | ||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 58,785 | ||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | 11,080,577 | ||||||||||||||||
Convertible Debt | $ 0 | $ 0 | |||||||||||||||
Debt Instrument, Fee Amount | $ 3,750 | ||||||||||||||||
Class of Warrant or Rights, Granted (in Shares) | 1,340,625 | ||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 10% | ||||||||||||||||
Power Up Lending Group, LTD #3 [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 50,000 | ||||||||||||||||
Debt Instrument, Convertible, Terms of Conversion Feature | The Conversion terms of this note allow for a 42% discount to the market based upon the lowest trading price during the 20-day period before the announced date of conversion. | ||||||||||||||||
Convertible Debt | $ 53,750 | 53,750 | |||||||||||||||
Debt Instrument, Fee Amount | $ 3,750 | ||||||||||||||||
Proceeds from Convertible Debt | $ 53,750 | ||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8% | ||||||||||||||||
6th Street Lending, LLC #1 [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 38,750 | $ 35,000 | |||||||||||||||
Debt Instrument, Convertible, Terms of Conversion Feature | convertible into common stock at the rate of 58% of the lowest market price in the 20-trading day period prior to the conversion date | ||||||||||||||||
Convertible Debt | $ 38,750 | 38,750 | |||||||||||||||
Debt Instrument, Fee Amount | $ 3,750 | ||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12% | 12% | |||||||||||||||
6th Street Lending, LLC #2 [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 43,750 | $ 40,000 | |||||||||||||||
Debt Instrument, Convertible, Terms of Conversion Feature | convertible into common stock at the rate of 58% of the lowest market price in the 20-trading day period prior to the conversion date | ||||||||||||||||
Convertible Debt | $ 43,750 | 43,750 | |||||||||||||||
Debt Instrument, Fee Amount | $ 3,750 | ||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12% | 12% | |||||||||||||||
Oasis Note 2 [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 118,000 | ||||||||||||||||
Debt Instrument, Unamortized Discount | 10,000 | ||||||||||||||||
Convertible Debt | $ 7,653 | ||||||||||||||||
Debt Instrument, Fee Amount | $ 8,000 | ||||||||||||||||
Class of Warrant or Rights, Granted (in Shares) | 7,379,612 | ||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8% | ||||||||||||||||
Oasis Note 2 [Member] | First Tranche [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Unamortized Discount | $ 2,000 | ||||||||||||||||
Debt Instrument, Fee Amount | 8,000 | ||||||||||||||||
Proceeds from Convertible Debt | 20,000 | ||||||||||||||||
Oasis Note 2 [Member] | Second Tranche [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Unamortized Discount | 1,090 | ||||||||||||||||
Debt Instrument, Fee Amount | 2,500 | ||||||||||||||||
Proceeds from Convertible Debt | $ 25,000 | ||||||||||||||||
Oasis Capital, LLC [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Instrument, Face Amount | $ 118,000 | ||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 339,521 | ||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in Shares) | 48,121,630 | ||||||||||||||||
Convertible Debt | $ 0 | $ 7,653 | |||||||||||||||
Class of Warrant or Rights, Granted (in Shares) | 1,718,861 | ||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8% | ||||||||||||||||
Debt Instrument, Description | Company entered into a Registration Rights Agreement (“RRA”) with Investor pursuant to which the Company agreed to register all Put Shares acquired under the Equity Purchase Agreement. | ||||||||||||||||
Oasis Note 1 [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 282,241 | ||||||||||||||||
Director [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Stock Issued During Period, Shares, Issued for Services (in Shares) | 500,000 | ||||||||||||||||
Chief Executive Officer [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Stock Issued During Period, Shares, Issued for Services (in Shares) | 3,500,000 | ||||||||||||||||
Consultant [Member] | |||||||||||||||||
Convertible debentures -net of discounts (Details) [Line Items] | |||||||||||||||||
Stock Issued During Period, Shares, Issued for Services (in Shares) | 1,000,000 |
Convertible debentures -net o_4
Convertible debentures -net of discounts (Details) - Convertible Debt - USD ($) | 12 Months Ended | ||||
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 17, 2021 | Nov. 10, 2021 | May 25, 2021 | |
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Loan amount | $ 376,625 | ||||
OID and discounts and fees | 33,625 | ||||
Balance | 175,000 | $ 143,883 | |||
Less Original issue discounts | 0 | 0 | |||
Balance | 443,311 | 233,810 | |||
Embedded Derivative Financial Instruments [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Balance | $ 268,311 | 58,810 | |||
Power Up Lending Group, LTD #1 [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Date of Loan | Mar. 29, 2021 | ||||
Loan amount | $ 80,000 | ||||
OID and discounts and fees | $ 7,500 | ||||
Interest rate | 12% | ||||
Balance | $ 0 | 0 | |||
Power Up Lending Group, LTD #2 [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Date of Loan | May 25, 2021 | ||||
Loan amount | $ 53,625 | $ 53,625 | |||
OID and discounts and fees | $ 4,875 | ||||
Interest rate | 10% | ||||
Balance | $ 0 | 0 | |||
Power Up Lending Group, LTD #3 [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Date of Loan | Oct. 06, 2021 | ||||
Loan amount | $ 50,000 | ||||
OID and discounts and fees | $ 3,750 | ||||
Interest rate | 8% | ||||
Balance | $ 53,750 | 53,750 | |||
6th Street Lending, LLC #1 [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Date of Loan | Nov. 10, 2021 | ||||
Loan amount | $ 35,000 | $ 38,750 | |||
OID and discounts and fees | $ 3,750 | ||||
Interest rate | 12% | 12% | |||
Balance | $ 38,750 | 38,750 | |||
6th Street Lending, LLC #2 [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Date of Loan | Dec. 17, 2021 | ||||
Loan amount | $ 40,000 | $ 43,750 | |||
OID and discounts and fees | $ 3,750 | ||||
Interest rate | 12% | 12% | |||
Balance | $ 43,750 | 43,750 | |||
6th Street Lending, LLC #3 [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Date of Loan | Feb. 22, 2022 | ||||
Loan amount | $ 35,000 | ||||
OID and discounts and fees | $ 3,750 | ||||
Interest rate | 12% | ||||
Balance | $ 38,750 | 0 | |||
Oasis Capital, LLC [Member] | |||||
Convertible debentures -net of discounts (Details) - Convertible Debt [Line Items] | |||||
Date of Loan | Jul. 19, 2021 | ||||
Loan amount | $ 118,000 | ||||
OID and discounts and fees | $ 10,000 | ||||
Interest rate | 8% | ||||
Balance | $ 0 | $ 7,653 |
Derivative Instruments (Details
Derivative Instruments (Details) | Dec. 31, 2022 USD ($) |
Derivative Instruments and Hedging Activities Disclosure [Abstract] | |
Derivative Liability | $ 0 |
Derivative Instruments (Detai_2
Derivative Instruments (Details) - Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation Abstract | ||
Purchase price of the convertible debenture - net of discount -total at year end | $ 175,000 | $ 136,250 |
Derivative Valuation increase during the period | 268,311 | 97,560 |
Balance of convertible debenture and derivative liability net of discount on the notes (See Consolidated Balance sheet liabilities) | 443,311 | 233,810 |
Derivative calculations and presentations on the Statement of Operations | ||
Loss on note issuance | 0 | 106,498 |
Change in Derivative (Gain) Loss | (169,277) | 0 |
Derivative Finance fees | 0 | (93,706) |
Gain (loss) on extinguishment of debt derivatives only | 0 | 0 |
Derivative expense charged to operations in 2020 and 2019 (See Consolidated Statement of Operations) | $ (169,277) | $ (12,792) |
Long term debt (Details)
Long term debt (Details) | 12 Months Ended | ||||||||
May 20, 2021 USD ($) | Jul. 21, 2020 USD ($) | Dec. 31, 2019 USD ($) ft² | Sep. 02, 2018 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($) | Apr. 01, 2021 USD ($) | Oct. 07, 2019 USD ($) | |
Long term debt (Details) [Line Items] | |||||||||
Payments to Acquire Property, Plant, and Equipment | $ 21,851 | $ 10,044 | |||||||
Debt Instrument, Face Amount | 376,625 | ||||||||
Notes and Loans Payable | 0 | ||||||||
Real Estate Note Allen-Neisen Family Trust [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Area of Real Estate Property (in Square Feet) | ft² | 4,800 | ||||||||
Property, Plant and Equipment, Additions | $ 325,000 | ||||||||
Payments to Acquire Property, Plant, and Equipment | 25,000 | ||||||||
Debt Instrument, Face Amount | $ 300,000 | ||||||||
Debt Instrument, Interest Rate, Stated Percentage | 5% | ||||||||
Debt Instrument, Periodic Payment | $ 1,980 | ||||||||
SBA Loan [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Debt Instrument, Face Amount | $ 149,900 | ||||||||
Debt Instrument, Interest Rate, Stated Percentage | 3.75% | ||||||||
Debt Instrument, Periodic Payment | $ 731 | ||||||||
Debt Instrument, Description | Each payment will be applied first to interest accrued to the date of receipt of each payment, and the balance, if any, will be applied to the principal. For loan amounts of greater than $25,000, Borrower hereby grants to SBA, the secured party hereunder, a continuing security interest in and to any and all “Collateral” as described herein to secure payment and performance of all debts, liabilities and obligations of Borrower to SBA hereunder without limitation, including but not limited to all interest, other fees and expenses (all hereinafter called “Obligations”). | ||||||||
Interest Payable | $ 14,053 | ||||||||
Ascentium Capital [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Repayments of Debt | 435 | ||||||||
Fredrick Donze [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Repayments of Debt | $ 212 | ||||||||
Notes and Loans Payable | 0 | ||||||||
Truck Note #1 [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Notes and Loans Payable | 14,697 | 19,725 | |||||||
Truck Note #2 [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Notes and Loans Payable | 15,569 | 20,140 | |||||||
Former President and Director [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Debt Instrument, Face Amount | $ 61,052 | ||||||||
Debt Instrument, Periodic Payment | $ 1,500 | ||||||||
Notes and Loans Payable | 45,000 | ||||||||
Debt Instrument, Periodic Payment, Principal | 5,000 | ||||||||
Other Loans Payable | $ 77,000 | ||||||||
President [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Debt Instrument, Face Amount | $ 311,896 | ||||||||
Debt Instrument, Interest Rate, Stated Percentage | 12% | ||||||||
Interest Payable | $ 134,817 | ||||||||
Notes and Loans Payable | $ 634,733 | $ 533,244 | |||||||
DR. Fred Air Conditioning [Member] | |||||||||
Long term debt (Details) [Line Items] | |||||||||
Business Combination, Consideration Transferred | $ 22,000 | ||||||||
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment | $ 15,000 |
Long term debt (Details) - Sche
Long term debt (Details) - Schedule of Long-term Debt Instruments - USD ($) | 12 Months Ended | ||
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2019 | |
Debt Instrument [Line Items] | |||
Long term debt, Amount due | $ 536,333 | ||
Less Current portion | $ 41,991 | 40,808 | |
Total long-term debt | 454,041 | 495,525 | |
Loans Payable [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Amount due | 496,032 | ||
Less Current portion | 41,991 | ||
Total long-term debt | $ 454,041 | ||
Real Estate Note Allen-Neisen Family Trust [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Interest rate | 5% | ||
Long term debt, Amount due | 280,811 | ||
Real Estate Note Allen-Neisen Family Trust [Member] | Loans Payable [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Date issued | Dec. 31, 2019 | ||
Long term debt, Interest rate | 5% | ||
Long term debt, Amount due | $ 270,867 | ||
SBA Payroll Loan EIDL [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Amount due | 149,900 | ||
SBA Payroll Loan EIDL [Member] | Loans Payable [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Date issued | Jul. 21, 2020 | ||
Long term debt, Interest rate | 3.75% | ||
Long term debt, Amount due | $ 149,900 | ||
Ascentium Capital [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Amount due | 2,757 | ||
Ascentium Capital [Member] | Loans Payable [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Date issued | Oct. 01, 2018 | ||
Long term debt, Interest rate | 13% | ||
Long term debt, Amount due | $ 0 | ||
Former President and Director [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Amount due | 63,000 | ||
Former President and Director [Member] | Loans Payable [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Date issued | May 20, 2021 | ||
Long term debt, Amount due | $ 45,000 | ||
Long term debt, Interest rate | imputed | ||
GMAC [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Amount due | 19,725 | ||
GMAC [Member] | Loans Payable [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Date issued | Sep. 26, 2020 | ||
Long term debt, Interest rate | 5.99% | ||
Long term debt, Amount due | $ 14,697 | ||
Mechanics Bank [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Amount due | $ 20,140 | ||
Mechanics Bank [Member] | Loans Payable [Member] | |||
Debt Instrument [Line Items] | |||
Long term debt, Date issued | Nov. 15, 2020 | ||
Long term debt, Interest rate | 8.99% | ||
Long term debt, Amount due | $ 15,568 |
Stockholder's Deficit (Details)
Stockholder's Deficit (Details) - USD ($) | 12 Months Ended | ||||
Jul. 19, 2021 | Sep. 28, 2018 | Sep. 15, 2018 | Dec. 31, 2022 | Dec. 31, 2021 | |
Stockholder's Deficit (Details) [Line Items] | |||||
Debt Conversion, Original Debt, Amount (in Dollars) | $ 0 | $ 339,521 | |||
Debt Conversion, Converted Instrument, Shares Issued | 39,931,068 | ||||
Class of Warrant or Rights, Granted | 5,545,039 | ||||
Stock Issued During Period, Value, New Issues (in Dollars) | $ 2,500,000 | ||||
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ 0.001 | $ 0.001 | |||
Preferred Stock, Conversion Basis | The holders of the Preferred are also entitled to an additional 8,823,930 common shares upon conversion of the Preferred Stock. | ||||
Convertible Preferred Stock [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Stock Issued During Period, Shares, New Issues | 15,000,000 | ||||
Stock Issued During Period, Value, New Issues (in Dollars) | $ 30,000 | ||||
Preferred Stock, Par or Stated Value Per Share (in Dollars per share) | $ 0.001 | ||||
Preferred Stock, Voting Rights | each has 200 votes for each Preferred share held by of record | ||||
Series B Preferred Stock [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Stock Issued During Period, Value, New Issues (in Dollars) | $ 15,000 | ||||
Convertible Debt [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Debt Conversion, Original Debt, Amount (in Dollars) | $ 448,021 | ||||
Debt Conversion, Converted Instrument, Shares Issued | 59,986,599 | ||||
Delivered to Consultant [Member] | Series B Preferred Stock [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Stock Issued During Period, Shares, New Issues | 30,000,000 | ||||
Delivered to Each Consultant [Member] | Convertible Preferred Stock [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Stock Issued During Period, Shares, New Issues | 8,000,000 | ||||
Officer and Director [Member] | Series B Preferred Stock [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Stock Issued During Period, Shares, New Issues | 30,000,000 | ||||
Chief Executive Officer [Member] | Convertible Preferred Stock [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Stock Issued During Period, Shares, New Issues | 12,000,000 | ||||
Director [Member] | Convertible Preferred Stock [Member] | |||||
Stockholder's Deficit (Details) [Line Items] | |||||
Stock Issued During Period, Shares, New Issues | 2,000,000 |
Stockholder's Deficit (Details
Stockholder's Deficit (Details) - Schedule of Stockholders' Equity Note, Warrants or Rights - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Class of Warrant or Right [Line Items] | ||
Warrants Exercised | 5,206,530 | |
Price Weighted Average | $ 0.00807 | |
Dollars converted | $ 42,017 | $ 339,521 |
Oasis Capital, LLC [Member] | ||
Class of Warrant or Right [Line Items] | ||
Warrants Exercised | 5,206,530 | |
Price Weighted Average | $ 0.00807 | |
Dollars converted | $ 42,017 |
Stockholder's Deficit (Detai_2
Stockholder's Deficit (Details) - Schedule of Debt Conversions - USD ($) | 12 Months Ended | |
Dec. 31, 2022 | Dec. 31, 2021 | |
Debt Conversion [Line Items] | ||
Shares converted | 39,931,068 | |
Dollars converted | $ 0 | $ 339,521 |
Convertible Debt [Member] | ||
Debt Conversion [Line Items] | ||
Shares converted | 59,986,599 | |
Dollars converted | $ 448,021 | |
Power Up Lending Group, LLC [Member] | ||
Debt Conversion [Line Items] | ||
Shares converted | 11,864,969 | |
Dollars converted | $ 108,500 | |
Oasis Capital, LLC [Member] | ||
Debt Conversion [Line Items] | ||
Shares converted | 48,121,630 | |
Dollars converted | $ 339,521 |
Stockholder's Deficit (Detai_3
Stockholder's Deficit (Details) - Schedule of Conversions of Stock | 12 Months Ended |
Dec. 31, 2021 USD ($) shares | |
Conversion of Stock [Line Items] | |
Shares | shares | 172,000,000 |
Valuation | $ | $ 172,000 |
Affiliated Entity [Member] | July 7, 2021 [Member] | |
Conversion of Stock [Line Items] | |
Date | Jul. 07, 2021 |
Shares | shares | 10,000,000 |
Valuation | $ | $ 10,000 |
Affiliated Entity [Member] | August 19, 2021 [Member] | |
Conversion of Stock [Line Items] | |
Date | Aug. 19, 2021 |
Shares | shares | 12,000,000 |
Valuation | $ | $ 12,000 |
Affiliated Entity [Member] | November 19, 2021 [Member] | |
Conversion of Stock [Line Items] | |
Date | Nov. 19, 2021 |
Shares | shares | 120,000,000 |
Valuation | $ | $ 120,000 |
Consultant [Member] | November 19, 2021 [Member] | |
Conversion of Stock [Line Items] | |
Date | Nov. 19, 2021 |
Shares | shares | 30,000,000 |
Valuation | $ | $ 30,000 |
Equity Awards (Details)
Equity Awards (Details) - shares | 10 Months Ended | 12 Months Ended | |||
Oct. 31, 2020 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2018 | Dec. 31, 2022 | |
Equity Awards (Details) [Line Items] | |||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures | 7,408 | ||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights | All options vest 20% per year beginning on the first anniversary of their grant date. | ||||
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | 3,704 | 5,000,000 | |||
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number | 7,408 | ||||
Affiliated Entity [Member] | |||||
Equity Awards (Details) [Line Items] | |||||
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | 3,500,000 | ||||
Director [Member] | |||||
Equity Awards (Details) [Line Items] | |||||
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | 500,000 | ||||
Consultant [Member] | |||||
Equity Awards (Details) [Line Items] | |||||
Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture | 1,000,000 |
Equity Awards (Details) - Share
Equity Awards (Details) - Share-based Payment Arrangement, Activity | 12 Months Ended | |
Dec. 31, 2021 $ / shares shares | ||
Officer and Director #2 [Member] | ||
Equity Awards (Details) - Share-based Payment Arrangement, Activity [Line Items] | ||
Number of securities underlying unexercised options exercisable | 3,704 | [1],[2],[3] |
Number of securities underlying unexercised options un- exercisable | 8 | [4] |
Option Exercise Price | $ / shares | $ 0.001 | |
Option Grant Date | Nov. 01, 2019 | |
Option Expiration Date | Nov. 01, 2023 | |
Officer and Director #3 [Member] | ||
Equity Awards (Details) - Share-based Payment Arrangement, Activity [Line Items] | ||
Number of securities underlying unexercised options exercisable | 3,704 | [1],[2],[3] |
Number of securities underlying unexercised options un- exercisable | 8 | [4] |
Option Exercise Price | $ / shares | $ 0.001 | |
Option Grant Date | Nov. 01, 2019 | |
Option Expiration Date | Nov. 01, 2023 | |
[1]7,408 shares were issued for Equity Awards during the year ended December 31, 2020.[2]Messer’s. Mildebrandt and Balinski have resigned as officers and directors.[3]Messrs. Mildebrandt and Balinski were each awarded 3,704 shares of restricted common stock as of October 31, 2020, for being officers and directors of the Company.[4]All options vest 20% per year beginning on the first anniversary of their grant date. |