10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington D. C. 20549

FORM 10-Q

☒    Quarterly report pursuant to Section 13 or 15(d) of the Securities and Exchange Act of 1934

For the quarterly period ended June 30, 2019

☐    Transition report pursuant to Section 13 or 15(d) of the Exchange Act

For the transition period from _________ to _________.

ALTITUDE INTERNATIONAL, INC.

(Exact Name of Registrant as Specified in its Charter)

New York	000-55639	13-3778988
(State or Other Jurisdiction of	(Commission File Number)	(I.R.S. Employer Identification No.)
Incorporation)

515 E. Las Olas Boulevard, Suite 120, Fort Lauderdale, FL  33301

 (Address of Principal Executive Offices)

(954) 256-5120

(Registrant’s Telephone Number, Including Area Code)

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   YES   ☒    NO  ☐  

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).   YES   ☒    NO  ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act.

(Check One):

Large Accelerated filer   ☐	Accelerated filer                    ☐
Non-accelerated filer      ☐ (Do not check if a smaller reporting company)	Smaller reporting company   ☒ Emerging growth company   ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  ☐

Indicate by check mark whether the registrant is a shell company (as defined in Regulation 12b-2 of the Exchange Act):   YES   ☐    NO  ☒

Securities registered to Section 12(b) of the Act: None.

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date:  28,796,017 shares issued, issuable, and outstanding as of August 11, 2019.

TABLE OF CONTENTS

		Page
PART I.	FINANCIAL INFORMATION	3
Item 1.	Condensed Consolidated Financial Statements (unaudited)	3
	Condensed Consolidated Balance Sheets (unaudited)	4
	Condensed Consolidated Statements of Operations (unaudited)	5
	Condensed Consolidated Statement of Changes in Stockholders’ Equity (unaudited)	6
	Condensed Consolidated Statements of Cash Flows (unaudited)	7
	Notes to the Condensed Consolidated Financial Statements (unaudited)	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations (including cautionary statement)	22
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	24
Item 4.	Controls and Procedures	24
PART II.	OTHER INFORMATION	26
Item 1.	Legal Proceedings	26
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	26
Item 3.	Defaults Upon Senior Securities	26
Item 4.	Mine Safety Disclosures	27
Item 5.	Other Information	27
Item 6.	Exhibits	27
	Signatures	28

PART I. FINANCIAL INFORMATION

ITEM  1 - CONDENSED FINANCIAL STATEMENTS

ALTITUDE INTERNATIONAL, INC. 

(UNAUDITED)

Contents

	Page
Condensed Consolidated Financial Statements (unaudited)
Condensed Consolidated Balance Sheets as of June 30, 2019 (unaudited) and December 31, 2018	4
Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2019 (unaudited)	5
Condensed Consolidated Statement of Changes in Stockholders’ Equity (unaudited)	6
Condensed Consolidated Statement of Cash Flows for the six months ended June 30, 2019 (unaudited)	7
Notes to Condensed Consolidated Financial Statements (unaudited)	8-21

3

ALTITUDE INTERNATIONAL, INC.

and Subsidiary

Condensed Consolidated Balance Sheets

(unaudited)

	June 30,			December 31,
	2019			2018
ASSETS
Current assets
Cash	$	10,242		$	2,434
Accounts receivable		50,879			-
Prepaid expense		9,000			5,552
Total current assets		70,121			7,986
Fixed assets, net		3,487			5,229
Intangible assets, net		11,059			11,365
Total assets	$	84,667		$	24,580
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities
Notes payable - related party	$	154,372		$	143,500
Accounts payable and accrued expenses		41,669			7,000
Accounts payable and accrued expenses - related party		118,522			274,996
Stockholders' advance		36,211			36,211
Deferred revenue		-			68,898
Total current liabilities		350,774			530,605
Total liabilities		350,774			530,605
Commitments and contingencies - Note 6
Stockholders' deficit
Preferred stock - no par value, 5,000,000 shares authorized, no shares issued and outstanding at June 30, 2019 and December 31, 2018, respectively		-			-
Common stock - no par value, 70,000,000 shares authorized, 28,833,517 and 24,271,159 shares issued, issuable, and outstanding at June 30, 2019 and December 31, 2018, respectively		2,106,021			1,785,369
Additional paid in capital		(142,969	)		(149,769	)
Accumulated deficit		(2,229,159	)		(2,141,625	)
Total stockholders' deficit		(266,107	)		(506,025	)
Total liabilities and stockholders' deficit	$	84,667		$	24,580

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements. 

4

ALTITUDE INTERNATIONAL, INC.

and Subsidiary

Condensed Consolidated Statement of Operations

(unaudited)

	For the three months ended						For the six months ended
	June 30,						June 30,
	2019			2018			2019			2018
Revenue	$	104,194		$	-		$	218,692		$	-
Operating expenses
Direct costs of revenue		57,418			-			103,888			-
Professional fees		30,582			28,775			40,912			41,675
Salary expenses		27,520			31,250			56,100			62,500
Stock-based compensation		6,480			8,625			13,338			1,456,750
Other general and administrative expenses		11,932			14,092			76,262			67,399
Total operating expenses		133,932			82,742			290,500			1,628,324
Loss from operations		(29,738	)		(82,742	)		(71,808	)		(1,628,324	)
Other income (expenses)
Interest expense		(7,911	)		(13,417	)		(15,726	)		(29,443	)
Total other income (expenses)		(7,911	)		(13,417	)		(15,726	)		(29,443	)
Net loss	$	(37,649	)	$	(96,159	)	$	(87,534	)	$	(1,657,767	)
Earnings per share - basic and fully diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.07	)
Weighted average number of shares of common stock - basic and fully diluted		28,820,605			22,828,247			28,182,155			22,798,341

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements. 

5

ALTITUDE INTERNATIONAL, INC.

and Subsidiary

Condensed Consolidated Statement of Changes in Stockholders' Equity

For the Period from May 18, 2017 (Date of Inception) to June 30, 2019

(unaudited)

	Common Stock				Additional
			No		Paid in			Accumulated
	Shares		Par Value		Capital			Deficit			Total
Balance, December 31, 2017		21,728,659	$	269,769	$	(149,769	)	$	(290,405	)	$	(170,405	)
Issuance of common stock for services		1,075,000		1,448,125		-			-			1,448,125
Net loss for the three months ended March 31, 2018		-		-		-			(1,561,608	)		(1,561,608	)
Balance, March 31, 2018		22,803,659	$	1,717,894	$	(149,769	)	$	(1,852,013	)	$	(283,888	)
Issuance of common stock for services		37,500		8,625		-		$	-			8,625
Net loss for the three months ended June 30, 2018		-		-		-			(96,159	)		(96,159	)
Balance, June 30, 2018		22,841,159	$	1,726,519	$	(149,769	)	$	(1,948,172	)	$	(371,422	)
Balance, December 31, 2018		24,271,159	$	1,785,369	$	(149,769	)	$	(2,141,625	)	$	(506,025	)
Issuance of common stock for services		37,500		4,000		2,859			-			6,859
Conversion of debt to common stock		4,487,358		314,114		-			-			314,114
Net loss for the three months ended March 31, 2019		-		-		-			(49,885	)		(49,885	)
Balance, March 31, 2019		28,796,017		2,103,483		(146,910	)		(2,191,510	)		(234,937	)
Issuance of common stock for services		37,500		2,538		(2,859	)		-			(321	)
Amortize stock options		-		-		6,800			-			6,800
Net loss for the three months ended June 30, 2019		-		-		-			(37,649	)		(37,649	)
Balance, June 30, 2019		28,833,517	$	2,106,021	$	(142,969	)	$	(2,229,159	)	$	(266,107	)

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements. 

6

ALTITUDE INTERNATIONAL, INC.

and Subsidiary

Condensed Consolidated Statement of Cash Flows

For the six months ended June 30,

(unaudited) 

	2019			2018
Cash flows from operating activities:
Net loss	$	(87,534	)	$	(1,657,767	)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation expense		1,742			1,742
Amortization expense		306			306
Stock-based compensation		13,338			1,456,750
Change in assets and liabilities:
Accounts receivable		(50,879	)		-
Prepaid expense		(3,448	)		-
Accounts payable and accrued expenses		34,669			6,260
Accounts payable and accrued expenses - related party		157,640			82,874
Deferred revenue		(143,898	)		-
Net cash used in operating activities		(78,064	)		(109,835	)
Cash flows from financing activities:
Proceeds from related party loans and advances		85,872			100,000
Shareholder's Advance		-			-
Net cash provided by financing activities		85,872			100,000
Net increase in cash		7,808			(9,835	)
Cash at beginning of period		2,434			24,867
Cash at end of period	$	10,242		$	15,032
Cash paid for interest	$	-		$	-
Cash paid for taxes	$	-		$	-
Non-cash investing and financing activities:
Conversion of related party debt to common stock	$	314,114		$	-

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements. 

7

ALTITUDE INTERNATIONAL, INC.

And Subsidiary

Notes to the Condensed Consolidated Financial Statements

June 30, 2019

(unaudited)

NOTE 1 – NATURE OF OPERATIONS

Company Background

Altitude International, Inc. (the “Company,” “we,” “us,” “our,” or “Altitude-NY”), was incorporated in the State of New York on July 13, 1994 as “Titan Computer Services, Inc.”

On June 27, 2017, the Company successfully closed a Share Exchange transaction (“Share Exchange”) with the shareholders of Altitude International, Inc. (“Altitude”), a Wisconsin corporation. Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin and has been operating as a wholly owned subsidiary of Altitude-NY since the Share Exchange. Altitude operates through Northern, Central, and South America sales by way of its sole distribution agreement with Woodway Inc. to execute the current business plan of athletic training industry, specifically altitude training. Our objective is to be recognized as one of the upper tier specialty altitude training equipment providers in the Americas.

On February 13, 2018, the majority of the shareholders of the Company approved the amendment to the Articles of Incorporation to change the Company’s name from “Titan Computer Services, Inc.” to “Altitude International, Inc.” The purpose of the name change will help further our brand identity and will reflect the major focus of our business operations, the manufacturing and distribution of products in the athletic training industry, specifically altitude training.  The filing of the name change with the state of New York has not been completed as of the date of this report. Once processed by New York, the Company will apply for a name and symbol change with FINRA.

Amend the Bylaws to Permit a Simple Majority Vote and Allow for the Appointment of up to Seven

Article II Section 10 of the Company’s Bylaws stated, “Any action required or permitted to be taken by the Shareholders thereof may be taken without a meeting if all Shareholders entitled to vote thereon consent in writing to the adoption of a resolution authorizing the action except as otherwise permitted by the Certificate of Incorporation.”

The Bylaws were amended to allow for a simple majority vote as permitted by §615 of the New York Business Corporation Law. The amended section shall read, “Any action required or permitted to be taken by the Shareholders thereof may be taken without a meeting if a majority of the Shareholders entitled to vote thereon consent in writing to the adoption of a resolution authorizing the action.”

Article III Section 2 of the Company’s Bylaws provided that the number of Directors constituting the entire Board “shall not be less than one nor more than three, as may be fixed by resolution of the Board of Director.” The Bylaws were amended to allow for additional directors as proposed herein (up to four) and to allow for additional directors as the Company grows (up to seven). The amended section shall include the number “seven” instead of “three” as the maximum number of directors.

Nature of Operations

The product designs to be licensed from Sporting Edge UK, Ltd (“Sporting Edge UK”) are proven and cover a wide range of room sizes.  The only requirement is to change from metric to imperial sizes where necessary.

There are three unique elements to the Altitude product:

● Sophisticated Touch Screen control systems capable of integrating the control of simulated altitude, temperature and humidity.

● A unique design of Air Separation Unit with only a single active part that provides for ultra-reliable operation and a design life of greater than fifteen years.

● Proven training protocols that allow the desired training benefits to be achieved.

8

Altitude has leased space in the Woodway facility in Waukesha, Wisconsin to undertake the manufacture of systems.  The work will primarily consist of the assembly of components into the unique licensed designs.  Initial recruitment of technically-capable persons will be necessary, followed by short training blocks to pass on the required skills.  At least one person is likely to visit the UK to see systems in operation and obtain hands-on experience of the manufacturing requirement.  Woodway is an engineering-based company and provides the perfect environment to establish an operation which is in many ways similar to their own.  In addition, many aspects of infrastructure – goods handling, welfare facilities, etc. – can be accessed immediately without expense to Altitude.

Recapitalization of Altitude

On June 27, 2017, the Company entered into a share exchange transaction with Altitude which resulted in a change of control of the Company. Pursuant to the terms of the Share Exchange, the Company agreed to issue 6,102,000 shares of its common stock to all the individual shareholders of Altitude on a pro rata basis (one to one share exchange). In exchange for this stock issuance, the Company received 100% of the outstanding shares of Altitude. Following this Share Exchange, Altitude became a wholly owned subsidiary of Titan. There was a cancellation of 14,700,000 shares of common stock of the Company that was held by the Company’s former majority stockholder as part of the share exchange agreement, which all had a net effect of a decrease of 8,598,000 shares in the Company’s outstanding shares. The business, assets and liabilities of the Company changed as a result of this reverse acquisition to Altitude’s business plan.

This share exchange transaction resulted in those shareholders obtaining a majority voting interest in –the Company and control of the Board of Directors of the Company. Generally accepted accounting principles require that the Company whose shareholders retain the majority interest and control in a combined business be treated as the acquirer for accounting purposes, resulting in a reverse acquisition with Altitude as the accounting acquirer and the Company as the acquired party. Accordingly, the share exchange transaction has been accounted for as a recapitalization of Altitude, whereby is deemed to be the continuing, surviving entity for accounting purposes but through reorganization, has deemed to have adopted the capital structure of Altitude - NY. The equity section of the accompanying condensed consolidated financial statements has been restated to reflect the recapitalization of the Company due to the reverse acquisition.

Accordingly, all references to common shares of Altitude’s common stock have been restated to reflect the equivalent number of the Company’s common shares. In other words, the 6,102,000 Altitude shares outstanding at the time of the share exchange are restated to 21,228,659 common shares (prior to the 500,000 common share capital raise mentioned below that was conducted after the share exchange agreement), as of June 27, 2017. Each share of Altitude is accordingly restated at a multiple of approximately 3.48 shares of the Company for the weighted average shares outstanding for the loss per share calculations in the accompanying condensed consolidated statement of operations.

The book value of the net assets that for accounting purposes, were deemed to have been acquired by Altitude from the Company, as of the date of acquisition (June 27, 2017) were $0, after the waiver of all debts from officers and third parties.

A condition to the closing of the Share Exchange Agreement was raising $100,000 in the Company. On June 27, 2017, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share which was kept at escrow account. During the recapitalization, the Company incurred legal fees of $12,500 which was paid through the attorney’s escrow account and recorded as transaction costs which were netted against the $100,000 proceeds.

Altitude International, Inc.

Altitude International, Inc. (“Altitude”) was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. On May 18, 2017, 6,102,000 shares of common stock at $0.001 (par) were issued as founder shares, valued at a total of $6,102 to 15 individuals, including Mr. Dave Vincent (“Vincent”) who is the majority equity interest shareholder and the director of the Company. These shares were issued for future potential services from these various individuals and as of the date of this issuance, no value was placed on these future potential services and were therefore recorded at par value as stock-based compensation to the founders.

On June 27, 2017, after the closing of certain Stock Purchase Agreements, in private sale transaction and the Share Exchange Agreement, a change of control of the Company occurred and the new operational focus of the Company commenced. See Notes 6 and 8.

9

Altitude will operate through Northern, Central, and South America sales by way of its sole distribution agreement with Woodway Inc. to execute the current business plan of athletic training industry, specifically altitude training. Our objective is to be recognized as one of the upper tier specialty altitude training equipment providers.

Changes in Management and the Board of Directors

On January 25, 2019, Robert Kanuth (“Kanuth”) was appointed as the Company’s new CEO and David Vincent resigned as CEO and was appointed as the Company’s Chief Technology Officer. On October 20, 2017, Greg Whyte was appointed to fill the vacancy as a director of the Company. On January 8, 2018, Joseph Frost was appointed to serve as the Chief Operating Officer and on February 13, 2018 Lesley Visser and Frost were elected to serve on the Board of Directors.

On June 27, 2019, Greg Anthony and Peter Sandore were elected to serve on the Board of Directors.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America and has a year-end of December 31.

Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

The unaudited condensed financial statements of the Company for the six month periods ended June 30, 2019 and 2018 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2018 was derived from the audited financial statements included in the Company's financial statements as of and for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 29, 2019. These financial statements should be read in conjunction with that report.

Going Concern and Liquidity

We have incurred recurring losses since inception and expect to continue to incur losses as a result of legal and professional fees and our corporate general and administrative expenses. At June 30, 2019, we had $10,242 in cash. Our net losses incurred for the six months ended June 30, 2019 were $87,534 and working capital deficit was $280,653 at June 30, 2019. As a result, there is substantial doubt about our ability to continue as a going concern. In the event that we are unable to generate sufficient cash from our operating activities or raise additional funds, we may be required to delay, reduce or severely curtail our operations or otherwise impede our on-going business efforts, which could have a material adverse effect on our business, operating results, financial condition and long-term prospects. The Company expects to seek to obtain additional funding through increased revenues and future financings. There can be no assurance as to the availability or terms upon which such financing and capital might be available.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Altitude. All significant intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles (“GAAP”) and stated in United States dollars, have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission.

10

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Property, Plant and Equipment

Property and equipment are stated at cost, net of accumulated depreciation. Expenditures that extend the life, increase the capacity, or improve the efficiency of property and equipment are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Depreciation is recognized using the straight-line method over the following approximate useful lives:

Machinery and equipment  

3-5 Years

Intangible Assets

Costs incurred to file patent applications and acquired intangibles are capitalized when the Company believes that there is a high likelihood that the patent will be issued and there will be future economic benefit associated with the patent. These costs will be amortized on a straight-line basis over a 20 years life from the date of patent filing. All costs associated with abandoned patent applications are expensed. In addition, the Company will review the carrying value of patents for indicators of impairment on a periodic basis and if it determines that the carrying value is impaired, it values the patent at fair value. As of June 30, 2019, carrying value of patent was $11,059.

In accordance with the provisions of the applicable authoritative guidance, the Company’s long-lived assets and amortizable intangible assets are tested for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. The Company assesses the recoverability of such assets by determining whether their carrying value can be recovered through undiscounted future operating cash flows, including its estimates of revenue driven by assumed market segment share and estimated costs. If impairment is indicated, the Company measures the amount of such impairment by comparing the fair value to the carrying value. The amortization of the trademark was not significant for the period ended June 30, 2019.

Impairment of Long-Lived Assets

The Company’s long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB ASC Topic 360-10, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements.  Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For the six months ended June 30, 2019, the Company had not experienced impairment losses on its long-lived assets.

Revenue Recognition

Our sales are generated primarily from contracts with customers for the design, development, manufacture, and installation of simulated altitude athletic equipment. We provide our products under fixed-price contracts. Under fixed-price contracts, we agree to perform the specified work for a pre-determined price. To the extent our actual costs vary from the estimates upon which the price was negotiated, we will generate more or less profit or could incur a loss.

11

We account for a contract after it has been approved by all parties to the arrangement, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. 

We evaluate the products or services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The products and services in our contracts are typically not distinct from one another due to their complex relationships, customization, and the significant contract management functions required to perform under the contract. Accordingly, our contracts are typically accounted for as one performance obligation.

We determine the transaction price for each contract based on the consideration we expect to receive for the products or services being provided under the contract.

We recognize revenue as performance obligations are satisfied and the customer obtains control of the products and services. In determining when performance obligations are satisfied, we consider factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. Substantially all of our revenue is recognized over time as we perform under the contract because if our customer were to terminate the contract for reasons other than our non-performance, we would have the right to recover damages which would include, among other potential damages, the right to payment for our work performed to date plus a reasonable profit to deliver products or services that do not have an alternative use to us.

For performance obligations recognized over time, revenue is recognized based on the extent of progress towards completion of the performance obligation, generally using the percentage-of-completion cost-to-cost measure of progress for our contracts because it best depicts the transfer of control to the customer as we incur costs on our contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs for the three and six months ended June 30, 2019 were $13,875 and $15,695, respectively.

Stock-Based Compensation

The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.

Fair Value of Financial Instruments

The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs).

The hierarchy consists of three levels

● Level one — Quoted market prices in active markets for identical assets or liabilities;

● Level two — Inputs other than level one inputs that are either directly or indirectly observable; and

● Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use.

Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.

12

Earnings (Loss) Per Share

Basic earnings (loss) per share are computed by dividing the net income by the weighted-average number of shares of common stock and common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method. The calculation of fully diluted earnings per share assumes the dilutive effect of the exercise of outstanding options and warrants at either the beginning of the respective period presented or the date of issuance, whichever is later.

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740, “Income Taxes.”  Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carryforwards and their respective tax bases.

Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income (loss) in the years in which those temporary differences are expected to be recovered or settled.

The effect of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.

Tax benefits of uncertain tax positions are recognized only if it is more likely than not that the Company will be able to sustain a position taken on an income tax return. The Company has no liability for uncertain tax positions as of December 31, 2018. Interest and penalties in any, related to unrecognized tax benefits would be recognized as interest expense. The Company does not have any accrued interest or penalties associated with unrecognized tax benefits, nor was any significant interest expense recognized during the six months ended June 30, 2019.

On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 35% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss. However, if and when we become profitable, we will receive a reduced benefit from such deferred tax assets.

Contingencies

Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

13

Effect of Recent Accounting Pronouncements

Going Concern

ASU 2014-15 – “Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).” In August 2014, FASB issued guidance that requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The updated accounting guidance was effective for the Company on June 30, 2019. We have implemented this new accounting standard and we will update our liquidity disclosures as necessary.

Recent Accounting Pronouncements

Recently Issued Accounting Standards: Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

NOTE 3 – FIXED ASSETS  

The Company has fixed assets related to office equipment.  The depreciation of the equipment is over a three-year period.  As of June 30, 2019, and December 31, 2018, the Company had fixed assets, net of accumulated depreciation, of $3,487 and $5,229, respectively.  The fixed assets are as follows: 

	June 30,		December 31,
	2019		2018
Office equipment	$	10,455	$	10,455
Total fixed assets		10,455		10,455
Less: Accumulated depreciation		6,968		5,226
Fixed assets, net	$	3,487	$	5,229

Depreciation of the office equipment for the three months ended June 30, 2019 and 2018 were $871 and $871, respectively, and $1,742 and $1,742 for the six months ended June 30, 2019 and 2018, respectively.

NOTE 4 – INTANGIBLE ASSETS - TRADEMARK

The Company has intangible assets related to a trademark.  The amortization of the intangible asset is over a twenty-year period.  As of June 30, 2019, and December 31, 2018, the Company had intangible assets, net of accumulated amortization, of $11,059 and $11,365, respectively.  The intangible assets are as follows:

	June 30,		December 31,
	2019		2018
Trademark	$	12,284	$	12,284
Total intangible assets		12,284		12,284
Less: Accumulated amortization		1,225		919
Intangible assets, net	$	11,059	$	11,365

Amortization expense of the trademark for the three months ended June 30, 2019 and 2018 were $153 and $153, respectively, and $306 and $306 for the six months ended June 30, 2019 and 2018, respectively.

14

NOTE 5 – NOTES PAYABLE

NOTE PAYABLE
	June 30, 2019						December 31, 2018
			Accrued						Accrued
	Principal		Interest		Total		Principal		Interest		Total
David Vincent	$	-	$	-	$	-	$	20,000	$	3,595	$	23,595
David Vincent		-		-		-		40,000		6,707		46,707
Joseph B. Frost		40,000		10,674		50,674		40,000		4,252		44,252
Joseph B. Frost		500		26		526		500		6		506
Joseph B. Frost		10,000		1,841		11,841		10,000		833		10,833
Joseph B. Frost		13,000		2,315		15,315		13,000		1,012		14,012
David Vincent		-		-		-		5,000		48		5,048
David Vincent		-		-		-		15,000		26		15,026
Robert Kanuth		5,000		161		5,161		-		-		-
Robert Kanuth		13,736		521		14,257		-		-		-
Robert Kanuth		8,156		295		8,451		-		-		-
Robert Kanuth		11,000		381		11,381		-		-		-
Robert Kanuth		13,197		425		13,622		-		-		-
Robert Kanuth		10,000		267		10,267		-		-		-
Robert Kanuth		3,033		71		3,104		-		-		-
Robert Kanuth		13,692		294		13,986		-		-		-
Robert Kanuth		6,514		89		6,603		-		-		-
Robert Kanuth		6,544		56		6,600		-		-		-
Total	$	154,372	$	17,416	$	171,788	$	143,500	$	16,479	$	159,979

On February 7, 2018, Vincent, the Company’s majority shareholder and director, loaned the Company $20,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

On March 2, 2018, Frost, a director, loaned the Company $40,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, this note is in default and the accrued interest was $10,674, and the principal balance was $40,000. 

On June 21, 2018, Vincent formalized various advances to the Company in the amount of $40,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

On July 30, 2018, Frost, a director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, the accrued interest was $1,841, and the principal balance was $10,000. 

On August 10, 2018, Frost, a director, loaned the Company $13,000 in the form of a promissory note. The note bears interest of 20% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, this note is in default and the accrued interest was $2,315, and the principal balance was $13,000. 

On November 5, 2018, Frost, a director, loaned the Company $500 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, the accrued interest was $26, and the principal balance was $500. 

On November 8, 2018, Vincent, a director, loaned the Company $5,000 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

15

On December 24, 2018, Vincent, a director, loaned the Company $15,000 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

On January 9, 2019, Kanuth, an officer and director, loaned the Company $13,736 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $521 and the accrued interest was $247.

On January 17, 2019, Kanuth, an officer and director, loaned the Company $8,156 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $8,156 and the accrued interest was $295.

On January 24, 2019, Kanuth, an officer and director, loaned the Company $11,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $11,000 and the accrued interest was $381.

On February 4, 2019, Kanuth, an officer and director, loaned the Company $13,197 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $13,197 and the accrued interest was $425.

On February 4, 2019, Kanuth, an officer and director, loaned the Company $5,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $5,000 and the accrued interest was $161.

On March 1, 2019, Kanuth, an officer and director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $10,000 and the accrued interest was $267.

On March 6, 2019, Kanuth, an officer and director, loaned the Company $3,033 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $3,033 and the accrued interest was $71.

On March 25, 2019, Kanuth, an officer and director, loaned the Company $13,692 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $13,692 and the accrued interest was $294.

On April 30, 2019, Kanuth, an officer and director, loaned the Company $6,514 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $6,514 and the accrued interest was $89.

On May 23, 2019, Kanuth, an officer and director, loaned the Company $6,544 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $6,544 and the accrued interest was $56.

NOTE 6 – COMMITMENTS AND CONTINGENCIES

The Company is subject, from time to time, to claims by third parties under various legal disputes. The defense of such claims, or any adverse outcome relating to any such claims, could have a material adverse effect on the Company’s liquidity, financial condition and cash flows. As of August 7, 2019, the Company did not have any legal actions pending against it.

On June 27, 2017, Altitude entered a license agreement with Sporting Edge UK (see Note 1), Sporting Edge UK is the sole and exclusive owner of and has the right to license to licensee the ability to manufacture and sell rights to the full range of membrane-based systems for the production of reduced oxygen environments and associated services as well as the use of patents and trademarks held by Sporting Edge UK or Vincent.

16

On January 24, 2019, Altitude and Sporting Edge UK entered into a Revised Licensing Agreement that grants a license to Altitude to use Sporting Edge UK’s proprietary technology related to properly engineered, membrane-based designs for simulated altitude training equipment. The annual license fee under the revised agreement is $1.00 per year. The product line ranges from personal at home use machines to fully integrated environmental rooms and chambers. Altitude has the licensing rights to use all technology to manufacture the products and to sell them (directly or through distributors) in the following territories:

● The Continent of North America, Central America, The Continent of South America.

● Other territories as may be agreed from time to time, on a temporary or permanent basis.

All amounts due under the 2017 license agreement were waived, as were all royalty fees.

NOTE 7 – RELATED PARTY TRANSACTIONS

As of December 31, 2018, and June 30, 2019, the balance due to our former CEO, David Vincent, was recorded under stockholder’s advance of $36,211 and $36,211, respectively, which is a verbal agreement, non-interest bearing, unsecured and payable on demand. On February 9, 2018, the Board of Directors changed the arrangement whereas the advance would begin accruing interest at the rate of 20%. The Company had accrued expenses to David Vincent, as of December 31, 2018 of $57,948 which were converted into common stock on January 10, 2019.

Altitude has an oral agreement with its Chairman of the Board and current CEO, Robert Kanuth, in which it will provide for reimbursement of private airline travel expenses incurred on behalf of the Company, for his use of an aircraft in which he has an interest in. These travel expenses totaled $123,750 for the period ended December 31, 2017 and is included in accrued expenses to related parties at December 31, 2018.  In January 2018, the Board of Directors issued a one-time bonus to Mr. Kanuth, in the amount of $7,525, to compensate for the significant payable and what would have been interest.  Additionally, the open balance accrued interest at the rate of 20% per annum and, as of December 31, 2018, the accrued interest was $24,750.  The past travel expenses, the bonus, and the accrued interest, totaling $157,197, were collectively converted into common stock as of January 10, 2019 (see Note 8). The remuneration package for the Chairman is currently under negotiation as are the terms and validity of a purported agreement between the Chairman and the Company’s CEO regarding shares to be transferred from the CEO to the Chairman upon sales milestones being reached.  The Company and its subsidiaries were not parties to the purported agreement, and their property is not the subject of the purported agreement. 

On January 2, 2018, the Company issued 1,000,000 shares of common stock to Frost, the Company’s Chief Operating Officer, under his employment agreement.  The common stock of the Company is thinly traded and had a value of $1.35 per share, therefore the Company recorded the transaction at $1,350,000.  See Note 8.

On February 4, 2019, Kanuth, an officer and director, loaned the Company $5,000. The loan is non-interest bearing and is payable on demand.

On December 31, 2018, the Company issued Kanuth, a Director, 1,000,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $70,000.  See Note 8.

On December 31, 2018, the Company issued Greg Whyte, a director, 40,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $2,800.  See Note 8.

On December 31, 2018, the Company issued Lesley Visser, a director, 250,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $17,500.  See Note 8.

Effective as of January 10, 2019, Vincent, a director, converted $156,918 of promissory notes, accounts payable and accrued interest into 2,241,686 shares of common stock. See Notes 5 and 8.

Effective as of January 10, 2019, Kanuth, an officer and director, converted $157,197 of promissory notes, accounts payable and accrued interest into 2,245,672 shares of common stock. See Notes 5 and 8. 

17

NOTE 8 – STOCKHOLDERS’ EQUITY

Preferred Stock

On February 5, 2015, the Board of Directors of the Company authorized 5,000,000 shares of preferred stock with no par value.  Each share of the preferred stock is entitled to one vote and is convertible into one share of common stock.

As of June 30, 2019, and December 31, 2018, the Company has no preferred stock issued and outstanding. 

Common Stock

Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. The shareholders have one vote per share of common stock.

After the closing of certain Stock Purchase Agreements, in private sale transaction and the Share Exchange Agreement, the Company’s common stock had no par value and is registered in New York.

On June 12, 2017, Altitude issued 6,102,000 shares of its common stock at par value of $0.001 per share as founder shares for future potential services from 15 individuals, including Vincent, who is the largest equity interest shareholder and the director of the Company, with a total recorded at par value of $6,102.

On June 27, 2017, the Company entered into a share exchange transaction with Altitude and the shareholders of Altitude. Pursuant to the terms of the Share Exchange, the Company agreed to issue 6,102,000 shares of its common stock to the individual shareholders of Altitude on a pro rata basis in exchange for receive 100% of the shares of Altitude.  Following the Share Exchange, Altitude became a wholly owned subsidiary of the Company.  See Note 1.

Prior to the Share Exchange Agreement, there were 22,828,659 shares of common stock of the Company issued and outstanding, 14,700,000 of which were cancelled on June 27, 2017. As consideration for the Share Exchange Agreement, the shareholders of Altitude received a total of 6,102,000 restricted shares of the Company, proportionate to their shareholdings in Altitude.

On June 27, 2017, the date of closing of the Share Exchange Agreement, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share. Total proceed received was $87,500 after paying transaction costs of $12,500. Immediately following the Share Exchange agreement, there were 21,728,659 shares of common stock issued and outstanding and no shares of preferred stock outstanding.

During 2018, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock per month for legal work.  The common stock of the Company is thinly traded and had values of $0.07 to $1.35 per share, therefore the Company recorded $113,875 of expense related to these transactions.

On January 2, 2018, the Company issued 1,000,000 shares of common stock to Frost, the Company’s Chief Operating Officer, under his employment agreement.  The common stock of the Company is thinly traded and had a value of $1.35 per share, therefore the Company recorded the transaction at $1,350,000.  See Note 7.

On December 31, 2018, the Company issued Kanuth, a Director, 1,000,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $70,000.  See Note 7.

On December 31, 2018, the Company issued Lesley Visser, a Director, 250,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $17,500.  See Note 7.

On December 31, 2018, the Company issued Greg Whyte, a Director, 40,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $2,800. See Note 7.

18

On December 31, 2018, the Company issued Harvey Galvin 15,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,050. 

On December 31, 2018, the Company issued Michael Horvath 25,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,750. 

On December 31, 2018, the Company issued Chris Visser 25,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,750. 

On January 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for January 2019.  The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $875. 

Effective as of January 10, 2019, Vincent, a director, converted $156,918 of promissory notes, accounts payable and accrued interest into 2,241,686 shares of common stock. See Notes 5 and 8.

Effective as of January 10, 2019, Kanuth, an officer and director, converted $157,197 of promissory notes, accounts payable and accrued interest into 2,245,672 shares of common stock. See Notes 5 and 8.

On February 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for February 2019.  The common stock of the Company is thinly traded and had a value of $0.15 per share, therefore the Company recorded the transaction at $1,875. 

On March 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for March 2019.  The common stock of the Company is thinly traded and had a value of $0.092 per share, therefore the Company recorded the transaction at $1,150. 

On April 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for April 2019.  The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $875. 

On May 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for May 2019.  The common stock of the Company is thinly traded and had a value of $0.061 per share, therefore the Company recorded the transaction at $763. 

On June 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for June 2019.  The common stock of the Company is thinly traded and had a value of $0.05 per share, therefore the Company recorded the transaction at $625. 

As of June 30, 2019, and December 31, 2018, the Company has 28,833,517 and 24,271,159 shares of no par common stock issued, issuable, and outstanding.

Stock Option Plan

On February 13, 2018, the Company’s shareholders and Board of Directors approved the 2017 Incentive Stock Plan.

On January 25, 2019, the Company issued 250,000 options to Vincent. The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. The exercise price is $0.077. The Black-Scholes calculation valued the options at $15,809, or $0.06 per share. As of June 30, 2019, $3,400 was amortized.

On January 25, 2019, the Company issued 250,000 options to Frost. The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. The exercise price is $0.077. The Black-Scholes calculation valued the options at $15,809, or $0.06 per share. As of June 30, 2019, $3,400 was amortized.

19

NOTE 9 – INCOME TAXES

As of June 30, 2019, and December 31, 2018, the Company has net operating loss carryforwards of $707,721 and $633,524. The carryforward expires through the year 2039. The Company’s net operating loss carry forwards may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code.

The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 21% to loss before taxes for fiscal year 2019 and 2018), as follows:

	June 30,			December 31,
	2019			2018
Tax expense (benefit) at the statutory rate	$	(15,581	)	$	(72,055	)
State income taxes, net of federal income tax benefit		(3,710	)		(17,156	)
Change in valuation allowance		19,291			89,211
Total	$	-		$	-

The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities.

The tax years 2019 and 2018 remains to examination by federal agencies and other jurisdictions in which it operates.

The tax effect of significant components of the Company’s deferred tax assets and liabilities at June 30, 2019 and December 31, 2018, are as follows:

	June 30,			December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforward	$	108,502		$	89,211
Timing differences		-			-
Total gross deferred tax assets		108,502			89,211
Less: Deferred tax asset valuation allowance		(108,502	)		(89,211	)
Total net deferred taxes	$	-		$	-

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.

Because of the historical earnings history of the Company, the net deferred tax assets for 2019 and 2018 were fully offset by a 100% valuation allowance. The valuation allowance for the remaining net deferred tax assets was $108,502 and $89,211 as of June 30, 2019 and December 31, 2018.

On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 34% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss.

20

NOTE 10 – SUBSEQUENT EVENTS

On July 15, 2019, the Board of Directors of the Company authorized the following:

The issuance of 1,000,000 shares of common stock of the Company to Pete Sandore, a director of the Company, for services to be rendered.

The issuance of 1,000,000 shares of common stock of the Company to Greg Anthony, a director of the Company, for services to be rendered.

The issuance of 1,000,000 shares of common stock of the Company to Joseph B. Frost, an officer and director of the Company, for services to be rendered.

The issuance of 62,500 shares of common stock of the Company to counsel for services rendered from February 2019 to date. Of those shares, 50,000 had been previously recorded as issuable and 12,500 shares were for July 1, 2019.

The issuance of 3,000,000 shares of common stock of the Company, issuable in three tranches of 1,000,000 shares each, to Investor Network, LLC. The dates of issuance are July 1, 2019, July 31, 2019 and August 30, 2019.

The Company issued 1,134,144 shares of common stock of the Company to Robert Kanuth, an officer and director of the Company, in exchange for $79,390 in liabilities.

21

ITEM 2 - MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Results of Operations

For the three months ended June 30, 2019 compared to the three months ended June 30, 2018

Revenue

The Company had revenue of $104,194 for the three months ended June 30, 2019 compared to $0 for the comparable period in 2018. The Company recorded its first sale in the latter part of 2018.

Operating Expenses

The Company had operating expenses of $133,932 for the three months ended June 30, 2019 compared to $82,742 for the three months ended June 30, 2018. The increase was primarily due to direct costs of revenue of $57,418 for 2019 compared to $0 for the same period in 2018.

Net Loss

The Company had a net loss of $37,649 for the three months ended June 30, 2019 compared to $96,159 for the three months ended June 30, 2018. 

For the six months ended June 30, 2019 compared to the six months ended June 30, 2018

Revenue

The Company had revenue of $218,692 for the six months ended June 30, 2019 compared to $0 for the comparable period in 2018. The Company recorded its first sale in the latter part of 2018.

Operating Expenses

The Company had operating expenses of $290,500 for the six months ended June 30, 2019 compared to $1,628,324 for the six months ended June 30, 2018. The decrease was primarily due to less stock-based compensation in 2019 compared to 2018 ($13,338 and $1,456,750, respectively), offset by direct costs of revenue of $103,888 for 2019 compared to $0 for 2018.

Net Loss

The Company had a net loss of $87,534 for the six months ended June 30, 2019 compared to $1,657,767 for the six months ended June 30, 2018. 

Liquidity and Capital Resources

As of June 30, 2019, the Company had cash and cash equivalents of $10,242.  We do not have sufficient resources to effectuate our business. We expect to incur a minimum of $320,000 in expenses during the next twelve months of operations. We estimate that these expenses will be comprised primarily of general expenses including overhead, legal and accounting fees.

We used cash in operations of $78,064 for the six months ended June 30, 2019.  The negative cash flow from operating activities for the six months ended June 30, 2019 is attributable to the Company’s net loss from operations of $87,534.

We used cash in investing for financing activities of $0 for the six months ended June 30, 2019.

We had cash provided by financing activities of $85,872 for the six months ended June 30, 2019, consisting of loans from Kanuth.

22

We will have to raise funds to pay for our expenses. We may have to borrow money from shareholders or issue debt or equity or enter into a strategic arrangement with a third party. There can be no assurance that additional capital will be available to us. We currently have no arrangements or understandings with any person to obtain funds through bank loans, lines of credit or any other sources. Since we have no such arrangements or plans currently in effect, our inability to raise funds for our operations will have a severe negative impact on our ability to remain a viable company.

Plan of Operation

The Company will produce systems under license from Sporting Edge UK Ltd.  These systems include the control of simulated altitude as a minimum and often the simultaneous control of temperature and humidity, providing a full environmental capability.  Also included in the license are the Training Protocols that Sporting Edge has established to ensure that the optimum results are achieved by athletes using the altitude facilities.

The Company will lease space in the Woodway facility in Waukesha to undertake the manufacture of systems.  This will consist primarily of manufacturing space, but with a small office content.  The work will primarily consist of the assembly of components into the unique licensed designs.  Initial recruitment of technically capable persons will be necessary, followed by short training blocks to pass on the required skills.  At least one person is likely to visit the UK to see systems in operation and obtain hands-on experience of the manufacturing requirement.  Woodway is an engineering-based company and so is a perfect environment in which to establish an operation which is in many ways similar to their own.  In addition, many aspects of infrastructure – goods handling, welfare facilities, etc. – can be accessed immediately without expense to Altitude. 

The Company has two approaches to penetrating the market.  

● The Company has appointed Woodway as the sole Distributor for North, South and Central America.  This provides access to every professional Sports Club, College and University as well as many Hospitals and Military facilities.  As a result, the time and cost associated with establishing and operating a sales force is avoided.

● The Company also has Board members and Company Ambassadors who are able to access key, top level decision makers via their personal contact networks.

A demonstration Altitude Room has been installed at the Woodway facility in Waukesha to allow effective demonstration of the physiological changes brought about be reduced oxygen air. 

Customer support and installation activities will be carried out in association with the existing network of Woodway Service Centers.  Once again, the cost and time of establishing such a network is avoided whilst ensuring that the vital support element is in place.

Commercial operations will center in Florida where a second demonstration facility will be located, working in association with an existing top end Fitness facility.

Off-balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

23

Item 3.  Quantitative and Qualitative Disclosures about Market Risk.

Not required.

Item 4.  Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

The Securities and Exchange Commission defines the term “disclosure controls and procedures” to mean a company’s controls and other procedures of an issuer that are designed to ensure that information required to be disclosed in the reports that it files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Securities Exchange Act of 1934 is accumulated and communicated to the issuer’s management, including its chief executive and chief financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. The Company maintains such a system of controls and procedures in an effort to ensure that all information which it is required to disclose in the reports it files under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified under the SEC’s rules and forms and that information required to be disclosed is accumulated and communicated to the chief executive and interim chief financial officer to allow timely decisions regarding disclosure.

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that the Company’s disclosure controls and procedures are not effective as of such date. The Chief Executive Officer and Chief Financial Officer have determined that the Company continues to have the following deficiencies which represent a material weakness:

● The Company does not have a majority of independent directors;

● Lack of in-house personnel with the technical knowledge to identify and address some of the reporting issues surrounding certain complex or non-routine transactions. With material, complex and non-routine transactions, management has and will continue to seek guidance from third-party experts and/or consultants to gain a thorough understanding of these transactions;

● Insufficient personnel resources within the accounting function to segregate the duties over financial transaction processing and reporting; and

● Insufficient written policies and procedures over accounting transaction processing and period end financial disclosure and reporting processes.

● To remediate our internal control weaknesses, management intends to implement the following measures: as funding permits, the Company will add sufficient accounting personnel to properly segregate duties and to effect a timely, accurate preparation of the financial statements; the Company will hire staff technically proficient at applying U.S. GAAP to financial transactions and reporting; and upon the hiring of additional accounting personnel, the Company will develop and maintain adequate written accounting policies and procedures.

The additional hiring is contingent upon The Company’s efforts to obtain additional funding through equity or debt and the results of its operations. Management hopes to secure funds in the coming fiscal year but provides no assurances that it will be able to do so.

24

Limitations on the Effectiveness of Controls

The Company’s officers do not expect that our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all error and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met. Further, the design of the control system must reflect that there are resource constraints and that the benefits must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of controls. The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Projections of any evaluation of controls effectiveness to future periods are subject to risks. Over time, controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with policies or procedures.

Changes in Internal Control Over Financial Reporting

During the fiscal quarter covered by this Quarterly Report, there has been no change in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

25

PART II.  OTHER INFORMATION

Item 1. Legal Proceedings

From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties and an adverse result in these or other matters may arise from time to time that may harm our business. Except as set forth below, we are currently not aware of any such pending or threatened legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

Item 1A. Risk Factors

Not required.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

On January 25, 2019, the Company issued 2,241,686 restricted shares of common stock to Dave Vincent (“Vincent”) upon the conversion of $156,918 in existing debt owed to Vincent that has been accrued by the Company. The issuance was made in reliance on the exemption from registration provided by Sections 3(a)(9) and 4(a)(2) of the Securities Act as the common stock was issued in exchange for debt securities of the Company held by Vincent, there was no additional consideration for the exchange, there was no remuneration for the solicitation of the exchange, there was no general solicitation, and the transaction did not involve a public offering.

On January 25, 2019, the Company issued 2,245,672 restricted shares of common stock to Robert Kanuth (“Kanuth”) upon the conversion of $157,197 in existing debt owed to Kanuth that has been accrued by the Company. The issuance was made in reliance on the exemption from registration provided by Sections 3(a)(9) and 4(a)(2) of the Securities Act as the common stock was issued in exchange for debt securities of the Company held by each shareholder, there was no additional consideration for the exchange, there was no remuneration for the solicitation of the exchange, there was no general solicitation, and the transactions did not involve a public offering. The holders provided legal opinions pursuant to Rule 144 promulgated under Section 4(a)(1) of the Securities Act.

On January 25, 2019, the Company issued shares of common stock to its directors, officer, and certain consultants for their service to the Company. Kanuth was issued 1,000,000 restricted shares of common stock, Lesley Visser was issued 250,000 restricted shares of common stock, Greg Whyte was issued 40,000 restricted shares of common stock, Harvey Galvin was issued 15,000 restricted shares of common stock, Mike Horvath was issued 25,000 restricted shares of common stock, Chris Visser was issued 25,000 restricted shares of common stock and its legal counsel was issued 137,500 restricted shares of common stock. These shares were issued pursuant to an exemption from the registration requirements of the Securities Act of 1933, as amended pursuant to Section 4(a)(2) of the Act and/or Rule 506 of Regulation D promulgated thereunder since, among other things, the transactions did not involve a public offering.

On July 17, 2019, the Company issued 1,134,144 restricted shares of common stock to Robert Kanuth (“Kanuth”) upon the conversion of $79,390 in existing debt owed to Kanuth that has been accrued by the Company. The issuance was made in reliance on the exemption from registration provided by Sections 3(a)(9) and 4(a)(2) of the Securities Act as the common stock was issued in exchange for debt securities of the Company held by each shareholder, there was no additional consideration for the exchange, there was no remuneration for the solicitation of the exchange, there was no general solicitation, and the transactions did not involve a public offering. The holders provided legal opinions pursuant to Rule 144 promulgated under Section 4(a)(1) of the Securities Act.

On July 17, 2019, the Company issued shares of common stock to its directors, officer, and certain consultants for their service to the Company. Joseph B. Frost was issued 1,000,000 restricted shares of common stock, Greg Anthony was issued 1,000,000 restricted shares of common stock, Pete Sandore was issued 1,000,000 restricted shares of common stock and its legal counsel was issued 62,500 restricted shares of common stock. These shares were issued pursuant to an exemption from the registration requirements of the Securities Act of 1933, as amended pursuant to Section 4(a)(2) of the Act and/or Rule 506 of Regulation D promulgated thereunder since, among other things, the transactions did not involve a public offering.

Item 3. Defaults Upon Senior Securities

None.

26

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information

On March 23, 2019, the Company entered into a Proposal for Services (the “Agreement”) with Miami Dolphins Ltd. through which the Company agreed to manufacture, install and commission an Altitude International Altitude Chamber (the “Chamber”) at the Miami Dolphins Strength and Conditioning Facility in Davie, FL.

Item 6. Exhibits

Exhibit
Number	Description
3.1	Articles of Incorporation (incorporated by reference from the Company’s Registration Statement on Form S-1 filed with the Securities and Exchange Commission on January 19, 2016).
3.1.1	Amended Articles of Incorporation (incorporated by reference from the Company’s Registration Statement on Form S-1 filed with the Securities and Exchange Commission on January 19, 2016).
3.1.2	Articles of Incorporation of Altitude International (incorporated by reference to the form 8-K filed by the Company on July 3, 2017).
3.2	Amended Articles of Incorporation filed on June 4, 2018
10.1	Share Exchange Agreement (incorporated by reference to exhibit 3.2 to the form 8-K filed by the Company on July 3, 2017).
10.2	Licensing Agreement (incorporated by reference to exhibit 10.1 to the form 8-K filed by the Company on July 3, 2017).
10.3	Sole Distribution Agreement (incorporated by reference to exhibit 10.2 to the form 8-K filed by the Company on July 3, 2017).
31.1	Certification of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101 INS	XBRL Instance Document *
101 SCH	XBRL Taxonomy Extension Schema Document *
101 CAL	XBRL Taxonomy Calculation Linkbase Document *
101 DEF	XBRL Taxonomy Extension Definition Linkbase Document *
101 LAB	XBRL Taxonomy Labels Linkbase Document *
101 PRE	XBRL Taxonomy Presentation Linkbase Document *

*Filed Herewith.

27

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SIGNATURE	TITLE	DATE
/s/ Robert Kanuth	Principal Executive Officer and Principal Financial and Accounting Officer	August 14, 2019
Robert Kanuth

28

EX-31.1

Exhibit 31.1 

OFFICER’S CERTIFICATE

PURSUANT TO SECTION 302

I, Robert Kanuth, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Altitude International, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; 

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 14, 2019

/s/ Robert Kanuth                                              

Robert Kanuth, Chief Executive Officer

EX-31.2

Exhibit 31.2 

OFFICER’S CERTIFICATE

PURSUANT TO SECTION 302

I, Robert Kanuth, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Altitude International, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; 

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 14, 2019

/s/ Robert Kanuth                                                  

Robert Kanuth, Principal Accounting Officer

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES OXLEY ACT OF 2002

CERTIFICATION

In connection with the Quarterly Report of Altitude International, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Robert Kanuth, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Robert Kanuth                                  

Robert Kanuth

Chief Executive Officer and Director

August 14, 2019

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES OXLEY ACT OF 2002

CERTIFICATION

In connection with the Quarterly Report of Altitude International, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2019 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, David Vincent, Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

/s/ Robert Kanuth                        

Robert Kanuth

Principal Accounting Officer

August 14, 2019

XML

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Aug. 11, 2019
Document Information Line Items
Entity Registrant Name	ALTITUDE INTERNATIONAL, INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		28,796,017
Amendment Flag	false
Entity Central Index Key	0001664127
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Entity Interactive Data Current	Yes

XML

Condensed Consolidated Balance Sheet - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Current assets
Cash	$ 10,242	$ 2,434
Accounts receivable	50,879	0
Prepaid expense	9,000	5,552
Total current assets	70,121	7,986
Fixed assets, net	3,487	5,229
Intangible assets, net	11,059	11,365
Total assets	84,667	24,580
Current liabilities
Notes payable - related party	154,372	143,500
Accounts payable and accrued expenses	41,669	7,000
Accounts payable and accrued expenses - related party	118,522	274,996
Stockholders' advance	36,211	36,211
Deferred revenue	0	68,898
Total current liabilities	350,774	530,605
Total liabilities	350,774	530,605
Commitments and contingencies - Note 6
Stockholders' deficit
Preferred stock - no par value, 5,000,000 shares authorized, no shares issued and outstanding at June 30, 2019 and December 31, 2018, respectively	0	0
Common stock - no par value, 70,000,000 shares authorized, 28,833,517 and 24,271,159 shares issued, issuable, and outstanding at June 30, 2019 and December 31, 2018, respectively	2,106,021	1,785,369
Additional paid in capital	(142,969)	(149,769)
Accumulated deficit	(2,229,159)	(2,141,625)
Total stockholders' deficit	(266,107)	(506,025)
Total liabilities and stockholders' deficit	$ 84,667	$ 24,580

XML

Condensed Consolidated Balance Sheet (Parentheticals) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Preferred stock, par value (in Dollars per share)	$ 0	$ 0
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value (in Dollars per share)	$ 0	$ 0
Common stock, shares authorized	70,000,000	70,000,000
Common stock, shares issued	28,833,517	24,271,159
Common stock, shares outstanding	28,833,517	24,271,159

XML

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue	$ 104,194	$ 0	$ 218,692	$ 0
Operating expenses
Direct costs of revenue	57,418	0	103,888	0
Professional fees	30,582	28,775	40,912	41,675
Salary expenses	27,520	31,250	56,100	62,500
Stock-based compensation	6,480	8,625	13,338	1,456,750
Other general and administrative expenses	11,932	14,092	76,262	67,399
Total operating expenses	133,932	82,742	290,500	1,628,324
Loss from operations	(29,738)	(82,742)	(71,808)	(1,628,324)
Other income (expenses)
Interest expense	(7,911)	(13,417)	(15,726)	(29,443)
Total other income (expenses)	(7,911)	(13,417)	(15,726)	(29,443)
Net loss	$ (37,649)	$ (96,159)	$ (87,534)	$ (1,657,767)
Earnings per share - basic and fully diluted (in Dollars per share)	$ 0.00	$ 0.00	$ 0.00	$ (0.07)
Weighted average number of shares of common stock - basic and fully diluted (in Shares)	28,820,605	22,828,247	28,182,155	22,798,341

XML

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2017	$ 269,769	$ (149,769)	$ (290,405)	$ (170,405)
Balance (in Shares) at Dec. 31, 2017	21,728,659
Issuance of common stock for services	$ 1,448,125			1,448,125
Issuance of common stock for services (in Shares)	1,075,000
Net loss			(1,561,608)	(1,561,608)
Balance at Mar. 31, 2018	$ 1,717,894	(149,769)	(1,852,013)	(283,888)
Balance (in Shares) at Mar. 31, 2018	22,803,659
Balance at Dec. 31, 2017	$ 269,769	(149,769)	(290,405)	(170,405)
Balance (in Shares) at Dec. 31, 2017	21,728,659
Net loss				(1,657,767)
Balance at Jun. 30, 2018	$ 1,726,519	(149,769)	(1,948,172)	(371,422)
Balance (in Shares) at Jun. 30, 2018	22,841,159
Balance at Dec. 31, 2017	$ 269,769	(149,769)	(290,405)	(170,405)
Balance (in Shares) at Dec. 31, 2017	21,728,659
Balance at Dec. 31, 2018	$ 1,785,369	(149,769)	(2,141,625)	$ (506,025)
Balance (in Shares) at Dec. 31, 2018	24,271,159			24,271,159
Balance at Mar. 31, 2018	$ 1,717,894	(149,769)	(1,852,013)	$ (283,888)
Balance (in Shares) at Mar. 31, 2018	22,803,659
Issuance of common stock for services	$ 8,625			8,625
Issuance of common stock for services (in Shares)	37,500
Net loss			(96,159)	(96,159)
Balance at Jun. 30, 2018	$ 1,726,519	(149,769)	(1,948,172)	(371,422)
Balance (in Shares) at Jun. 30, 2018	22,841,159
Balance at Dec. 31, 2018	$ 1,785,369	(149,769)	(2,141,625)	$ (506,025)
Balance (in Shares) at Dec. 31, 2018	24,271,159			24,271,159
Issuance of common stock for services	$ 4,000	2,859		$ 6,859
Issuance of common stock for services (in Shares)	37,500
Proceeds from sale of common stock	$ 314,114			314,114
Proceeds from sale of common stock (in Shares)	4,487,358
Net loss			(49,885)	(49,885)
Balance at Mar. 31, 2019	$ 2,103,483	(146,910)	(2,191,510)	(234,937)
Balance (in Shares) at Mar. 31, 2019	28,796,017
Balance at Dec. 31, 2018	$ 1,785,369	(149,769)	(2,141,625)	$ (506,025)
Balance (in Shares) at Dec. 31, 2018	24,271,159			24,271,159
Net loss				$ (87,534)
Balance at Jun. 30, 2019	$ 2,106,021	(142,969)	(2,229,159)	$ (266,107)
Balance (in Shares) at Jun. 30, 2019	28,833,517			28,833,517
Balance at Mar. 31, 2019	$ 2,103,483	(146,910)	(2,191,510)	$ (234,937)
Balance (in Shares) at Mar. 31, 2019	28,796,017
Issuance of common stock for services	$ 2,538	(2,859)		(321)
Issuance of common stock for services (in Shares)	37,500
Amortize stock options		6,800		6,800
Net loss			(37,649)	(37,649)
Balance at Jun. 30, 2019	$ 2,106,021	$ (142,969)	$ (2,229,159)	$ (266,107)
Balance (in Shares) at Jun. 30, 2019	28,833,517			28,833,517

XML

Condensed Consolidated Statement of Cash Flows - USD ($)	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net loss	$ (87,534)	$ (1,657,767)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation expense	1,742	1,742
Amortization expense	306	306
Stock-based compensation	13,338	1,456,750
Change in assets and liabilities:
Accounts receivable	(50,879)	0
Prepaid expense	(3,448)	0
Accounts payable and accrued expenses	34,669	6,260
Accounts payable and accrued expenses - related party	157,640	82,874
Deferred revenue	(143,898)	0
Net cash used in operating activities	(78,064)	(109,835)
Cash flows from financing activities:
Proceeds from related party loans and advances	85,872	100,000
Net cash provided by financing activities	85,872	100,000
Net increase in cash	7,808	(9,835)
Cash at beginning of period	2,434	24,867
Cash at end of period	10,242	15,032
Non-cash investing and financing activities:
Conversion of related party debt to common stock	314,114	0
Cash paid for interest	0	0
Cash paid for taxes	$ 0	$ 0

XML

NOTE 1 - NATURE OF OPERATIONS

6 Months Ended

Jun. 30, 2019

Disclosure Text Block [Abstract]

Business Description and Basis of Presentation [Text Block]

NOTE 1 – NATURE OF OPERATIONS

Company Background

Altitude International, Inc. (the “Company,” “we,” “us,” “our,” or “Altitude-NY”), was incorporated in the State of New York on July 13, 1994 as “Titan Computer Services, Inc.”

On June 27, 2017, the Company successfully closed a Share Exchange transaction (“Share Exchange”) with the shareholders of Altitude International, Inc. (“Altitude”), a Wisconsin corporation. Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin and has been operating as a wholly owned subsidiary of Altitude-NY since the Share Exchange. Altitude operates through Northern, Central, and South America sales by way of its sole distribution agreement with Woodway Inc. to execute the current business plan of athletic training industry, specifically altitude training. Our objective is to be recognized as one of the upper tier specialty altitude training equipment providers in the Americas.

On February 13, 2018, the majority of the shareholders of the Company approved the amendment to the Articles of Incorporation to change the Company’s name from “Titan Computer Services, Inc.” to “Altitude International, Inc.” The purpose of the name change will help further our brand identity and will reflect the major focus of our business operations, the manufacturing and distribution of products in the athletic training industry, specifically altitude training.  The filing of the name change with the state of New York has not been completed as of the date of this report. Once processed by New York, the Company will apply for a name and symbol change with FINRA.

Amend the Bylaws to Permit a Simple Majority Vote and Allow for the Appointment of up to Seven

Article II Section 10 of the Company’s Bylaws stated, “Any action required or permitted to be taken by the Shareholders thereof may be taken without a meeting if all Shareholders entitled to vote thereon consent in writing to the adoption of a resolution authorizing the action except as otherwise permitted by the Certificate of Incorporation.”

The Bylaws were amended to allow for a simple majority vote as permitted by §615 of the New York Business Corporation Law. The amended section shall read, “Any action required or permitted to be taken by the Shareholders thereof may be taken without a meeting if a majority of the Shareholders entitled to vote thereon consent in writing to the adoption of a resolution authorizing the action.”

Article III Section 2 of the Company’s Bylaws provided that the number of Directors constituting the entire Board “shall not be less than one nor more than three, as may be fixed by resolution of the Board of Director.” The Bylaws were amended to allow for additional directors as proposed herein (up to four) and to allow for additional directors as the Company grows (up to seven). The amended section shall include the number “seven” instead of “three” as the maximum number of directors.

Nature of Operations

The product designs to be licensed from Sporting Edge UK, Ltd (“Sporting Edge UK”) are proven and cover a wide range of room sizes.  The only requirement is to change from metric to imperial sizes where necessary.

There are three unique elements to the Altitude product:

● Sophisticated Touch Screen control systems capable of integrating the control of simulated altitude, temperature and humidity.

● A unique design of Air Separation Unit with only a single active part that provides for ultra-reliable operation and a design life of greater than fifteen years.

● Proven training protocols that allow the desired training benefits to be achieved.

Altitude has leased space in the Woodway facility in Waukesha, Wisconsin to undertake the manufacture of systems.  The work will primarily consist of the assembly of components into the unique licensed designs.  Initial recruitment of technically-capable persons will be necessary, followed by short training blocks to pass on the required skills.  At least one person is likely to visit the UK to see systems in operation and obtain hands-on experience of the manufacturing requirement.  Woodway is an engineering-based company and provides the perfect environment to establish an operation which is in many ways similar to their own.  In addition, many aspects of infrastructure – goods handling, welfare facilities, etc. – can be accessed immediately without expense to Altitude.

Recapitalization of Altitude

On June 27, 2017, the Company entered into a share exchange transaction with Altitude which resulted in a change of control of the Company. Pursuant to the terms of the Share Exchange, the Company agreed to issue 6,102,000 shares of its common stock to all the individual shareholders of Altitude on a pro rata basis (one to one share exchange). In exchange for this stock issuance, the Company received 100% of the outstanding shares of Altitude. Following this Share Exchange, Altitude became a wholly owned subsidiary of Titan. There was a cancellation of 14,700,000 shares of common stock of the Company that was held by the Company’s former majority stockholder as part of the share exchange agreement, which all had a net effect of a decrease of 8,598,000 shares in the Company’s outstanding shares. The business, assets and liabilities of the Company changed as a result of this reverse acquisition to Altitude’s business plan.

This share exchange transaction resulted in those shareholders obtaining a majority voting interest in –the Company and control of the Board of Directors of the Company. Generally accepted accounting principles require that the Company whose shareholders retain the majority interest and control in a combined business be treated as the acquirer for accounting purposes, resulting in a reverse acquisition with Altitude as the accounting acquirer and the Company as the acquired party. Accordingly, the share exchange transaction has been accounted for as a recapitalization of Altitude, whereby is deemed to be the continuing, surviving entity for accounting purposes but through reorganization, has deemed to have adopted the capital structure of Altitude - NY. The equity section of the accompanying condensed consolidated financial statements has been restated to reflect the recapitalization of the Company due to the reverse acquisition.

Accordingly, all references to common shares of Altitude’s common stock have been restated to reflect the equivalent number of the Company’s common shares. In other words, the 6,102,000 Altitude shares outstanding at the time of the share exchange are restated to 21,228,659 common shares (prior to the 500,000 common share capital raise mentioned below that was conducted after the share exchange agreement), as of June 27, 2017. Each share of Altitude is accordingly restated at a multiple of approximately 3.48 shares of the Company for the weighted average shares outstanding for the loss per share calculations in the accompanying condensed consolidated statement of operations.

The book value of the net assets that for accounting purposes, were deemed to have been acquired by Altitude from the Company, as of the date of acquisition (June 27, 2017) were $0, after the waiver of all debts from officers and third parties.

A condition to the closing of the Share Exchange Agreement was raising $100,000 in the Company. On June 27, 2017, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share which was kept at escrow account. During the recapitalization, the Company incurred legal fees of $12,500 which was paid through the attorney’s escrow account and recorded as transaction costs which were netted against the $100,000 proceeds.

Altitude International, Inc.

Altitude International, Inc. (“Altitude”) was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. On May 18, 2017, 6,102,000 shares of common stock at $0.001 (par) were issued as founder shares, valued at a total of $6,102 to 15 individuals, including Mr. Dave Vincent (“Vincent”) who is the majority equity interest shareholder and the director of the Company. These shares were issued for future potential services from these various individuals and as of the date of this issuance, no value was placed on these future potential services and were therefore recorded at par value as stock-based compensation to the founders.

On June 27, 2017, after the closing of certain Stock Purchase Agreements, in private sale transaction and the Share Exchange Agreement, a change of control of the Company occurred and the new operational focus of the Company commenced. See Notes 6 and 8.

Altitude will operate through Northern, Central, and South America sales by way of its sole distribution agreement with Woodway Inc. to execute the current business plan of athletic training industry, specifically altitude training. Our objective is to be recognized as one of the upper tier specialty altitude training equipment providers.

Changes in Management and the Board of Directors

On January 25, 2019, Robert Kanuth (“Kanuth”) was appointed as the Company’s new CEO and David Vincent resigned as CEO and was appointed as the Company’s Chief Technology Officer. On October 20, 2017, Greg Whyte was appointed to fill the vacancy as a director of the Company. On January 8, 2018, Joseph Frost was appointed to serve as the Chief Operating Officer and on February 13, 2018 Lesley Visser and Frost were elected to serve on the Board of Directors.

On June 27, 2019, Greg Anthony and Peter Sandore were elected to serve on the Board of Directors.

XML

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America and has a year-end of December 31.

Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

The unaudited condensed financial statements of the Company for the six month periods ended June 30, 2019 and 2018 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2018 was derived from the audited financial statements included in the Company's financial statements as of and for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 29, 2019. These financial statements should be read in conjunction with that report.

Going Concern and Liquidity

We have incurred recurring losses since inception and expect to continue to incur losses as a result of legal and professional fees and our corporate general and administrative expenses. At June 30, 2019, we had $10,242 in cash. Our net losses incurred for the six months ended June 30, 2019 were $87,534 and working capital deficit was $280,653 at June 30, 2019. As a result, there is substantial doubt about our ability to continue as a going concern. In the event that we are unable to generate sufficient cash from our operating activities or raise additional funds, we may be required to delay, reduce or severely curtail our operations or otherwise impede our on-going business efforts, which could have a material adverse effect on our business, operating results, financial condition and long-term prospects. The Company expects to seek to obtain additional funding through increased revenues and future financings. There can be no assurance as to the availability or terms upon which such financing and capital might be available.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Altitude. All significant intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles (“GAAP”) and stated in United States dollars, have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Property, Plant and Equipment

Property and equipment are stated at cost, net of accumulated depreciation. Expenditures that extend the life, increase the capacity, or improve the efficiency of property and equipment are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Depreciation is recognized using the straight-line method over the following approximate useful lives:

Machinery and equipment  

3-5 Years

Intangible Assets

Costs incurred to file patent applications and acquired intangibles are capitalized when the Company believes that there is a high likelihood that the patent will be issued and there will be future economic benefit associated with the patent. These costs will be amortized on a straight-line basis over a 20 years life from the date of patent filing. All costs associated with abandoned patent applications are expensed. In addition, the Company will review the carrying value of patents for indicators of impairment on a periodic basis and if it determines that the carrying value is impaired, it values the patent at fair value. As of June 30, 2019, carrying value of patent was $11,059.

In accordance with the provisions of the applicable authoritative guidance, the Company’s long-lived assets and amortizable intangible assets are tested for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. The Company assesses the recoverability of such assets by determining whether their carrying value can be recovered through undiscounted future operating cash flows, including its estimates of revenue driven by assumed market segment share and estimated costs. If impairment is indicated, the Company measures the amount of such impairment by comparing the fair value to the carrying value. The amortization of the trademark was not significant for the period ended June 30, 2019.

Impairment of Long-Lived Assets

The Company’s long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB ASC Topic 360-10, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements.  Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For the six months ended June 30, 2019, the Company had not experienced impairment losses on its long-lived assets.

Revenue Recognition

Our sales are generated primarily from contracts with customers for the design, development, manufacture, and installation of simulated altitude athletic equipment. We provide our products under fixed-price contracts. Under fixed-price contracts, we agree to perform the specified work for a pre-determined price. To the extent our actual costs vary from the estimates upon which the price was negotiated, we will generate more or less profit or could incur a loss.

We account for a contract after it has been approved by all parties to the arrangement, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. 

We evaluate the products or services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The products and services in our contracts are typically not distinct from one another due to their complex relationships, customization, and the significant contract management functions required to perform under the contract. Accordingly, our contracts are typically accounted for as one performance obligation.

We determine the transaction price for each contract based on the consideration we expect to receive for the products or services being provided under the contract.

We recognize revenue as performance obligations are satisfied and the customer obtains control of the products and services. In determining when performance obligations are satisfied, we consider factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. Substantially all of our revenue is recognized over time as we perform under the contract because if our customer were to terminate the contract for reasons other than our non-performance, we would have the right to recover damages which would include, among other potential damages, the right to payment for our work performed to date plus a reasonable profit to deliver products or services that do not have an alternative use to us.

For performance obligations recognized over time, revenue is recognized based on the extent of progress towards completion of the performance obligation, generally using the percentage-of-completion cost-to-cost measure of progress for our contracts because it best depicts the transfer of control to the customer as we incur costs on our contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs for the three and six months ended June 30, 2019 were $13,875 and $15,695, respectively.

Stock-Based Compensation

The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model.

Fair Value of Financial Instruments

The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs).

The hierarchy consists of three levels

● Level one — Quoted market prices in active markets for identical assets or liabilities;

● Level two — Inputs other than level one inputs that are either directly or indirectly observable; and

● Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use.

Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.

Earnings (Loss) Per Share

Basic earnings (loss) per share are computed by dividing the net income by the weighted-average number of shares of common stock and common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method. The calculation of fully diluted earnings per share assumes the dilutive effect of the exercise of outstanding options and warrants at either the beginning of the respective period presented or the date of issuance, whichever is later.

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740, “Income Taxes.”  Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carryforwards and their respective tax bases.

Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income (loss) in the years in which those temporary differences are expected to be recovered or settled.

The effect of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.

Tax benefits of uncertain tax positions are recognized only if it is more likely than not that the Company will be able to sustain a position taken on an income tax return. The Company has no liability for uncertain tax positions as of December 31, 2018. Interest and penalties in any, related to unrecognized tax benefits would be recognized as interest expense. The Company does not have any accrued interest or penalties associated with unrecognized tax benefits, nor was any significant interest expense recognized during the six months ended June 30, 2019.

On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 35% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss. However, if and when we become profitable, we will receive a reduced benefit from such deferred tax assets.

Contingencies

Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

Effect of Recent Accounting Pronouncements

Going Concern

ASU 2014-15 – “Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).” In August 2014, FASB issued guidance that requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The updated accounting guidance was effective for the Company on June 30, 2019. We have implemented this new accounting standard and we will update our liquidity disclosures as necessary.

Recent Accounting Pronouncements

Recently Issued Accounting Standards: Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

XML

NOTE 3 - FIXED ASSETS

6 Months Ended

Jun. 30, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3 – FIXED ASSETS  

The Company has fixed assets related to office equipment.  The depreciation of the equipment is over a three-year period.  As of June 30, 2019, and December 31, 2018, the Company had fixed assets, net of accumulated depreciation, of $3,487 and $5,229, respectively.  The fixed assets are as follows: 

	June 30,		December 31,
	2019		2018
Office equipment	$	10,455	$	10,455
Total fixed assets		10,455		10,455
Less: Accumulated depreciation		6,968		5,226
Fixed assets, net	$	3,487	$	5,229

Depreciation of the office equipment for the three months ended June 30, 2019 and 2018 were $871 and $871, respectively, and $1,742 and $1,742 for the six months ended June 30, 2019 and 2018, respectively.

XML

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK

6 Months Ended

Jun. 30, 2019

Disclosure Text Block [Abstract]

Intangible Assets Disclosure [Text Block]

NOTE 4 – INTANGIBLE ASSETS - TRADEMARK

The Company has intangible assets related to a trademark.  The amortization of the intangible asset is over a twenty-year period.  As of June 30, 2019, and December 31, 2018, the Company had intangible assets, net of accumulated amortization, of $11,059 and $11,365, respectively.  The intangible assets are as follows:

	June 30,		December 31,
	2019		2018
Trademark	$	12,284	$	12,284
Total intangible assets		12,284		12,284
Less: Accumulated amortization		1,225		919
Intangible assets, net	$	11,059	$	11,365

Amortization expense of the trademark for the three months ended June 30, 2019 and 2018 were $153 and $153, respectively, and $306 and $306 for the six months ended June 30, 2019 and 2018, respectively.

XML

NOTE 5 - NOTES PAYABLE

6 Months Ended

Jun. 30, 2019

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

NOTE 5 – NOTES PAYABLE

NOTE PAYABLE
	June 30, 2019						December 31, 2018
			Accrued						Accrued
	Principal		Interest		Total		Principal		Interest		Total
David Vincent	$	-	$	-	$	-	$	20,000	$	3,595	$	23,595
David Vincent		-		-		-		40,000		6,707		46,707
Joseph B. Frost		40,000		10,674		50,674		40,000		4,252		44,252
Joseph B. Frost		500		26		526		500		6		506
Joseph B. Frost		10,000		1,841		11,841		10,000		833		10,833
Joseph B. Frost		13,000		2,315		15,315		13,000		1,012		14,012
David Vincent		-		-		-		5,000		48		5,048
David Vincent		-		-		-		15,000		26		15,026
Robert Kanuth		5,000		161		5,161		-		-		-
Robert Kanuth		13,736		521		14,257		-		-		-
Robert Kanuth		8,156		295		8,451		-		-		-
Robert Kanuth		11,000		381		11,381		-		-		-
Robert Kanuth		13,197		425		13,622		-		-		-
Robert Kanuth		10,000		267		10,267		-		-		-
Robert Kanuth		3,033		71		3,104		-		-		-
Robert Kanuth		13,692		294		13,986		-		-		-
Robert Kanuth		6,514		89		6,603		-		-		-
Robert Kanuth		6,544		56		6,600		-		-		-
Total	$	154,372	$	17,416	$	171,788	$	143,500	$	16,479	$	159,979

On February 7, 2018, Vincent, the Company’s majority shareholder and director, loaned the Company $20,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

On March 2, 2018, Frost, a director, loaned the Company $40,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, this note is in default and the accrued interest was $10,674, and the principal balance was $40,000. 

On June 21, 2018, Vincent formalized various advances to the Company in the amount of $40,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

On July 30, 2018, Frost, a director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 20% and has the term of one year, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, the accrued interest was $1,841, and the principal balance was $10,000. 

On August 10, 2018, Frost, a director, loaned the Company $13,000 in the form of a promissory note. The note bears interest of 20% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, this note is in default and the accrued interest was $2,315, and the principal balance was $13,000. 

On November 5, 2018, Frost, a director, loaned the Company $500 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  As of June 30, 2019, the accrued interest was $26, and the principal balance was $500. 

On November 8, 2018, Vincent, a director, loaned the Company $5,000 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

On December 24, 2018, Vincent, a director, loaned the Company $15,000 in the form of a promissory note. The note bears interest of 8% and has the term of six months, at which time all principal and interest will be paid in a balloon payment.  On January 10, 2019, this note and accrued interest was converted into common stock. 

On January 9, 2019, Kanuth, an officer and director, loaned the Company $13,736 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $521 and the accrued interest was $247.

On January 17, 2019, Kanuth, an officer and director, loaned the Company $8,156 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $8,156 and the accrued interest was $295.

On January 24, 2019, Kanuth, an officer and director, loaned the Company $11,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $11,000 and the accrued interest was $381.

On February 4, 2019, Kanuth, an officer and director, loaned the Company $13,197 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $13,197 and the accrued interest was $425.

On February 4, 2019, Kanuth, an officer and director, loaned the Company $5,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $5,000 and the accrued interest was $161.

On March 1, 2019, Kanuth, an officer and director, loaned the Company $10,000 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $10,000 and the accrued interest was $267.

On March 6, 2019, Kanuth, an officer and director, loaned the Company $3,033 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $3,033 and the accrued interest was $71.

On March 25, 2019, Kanuth, an officer and director, loaned the Company $13,692 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $13,692 and the accrued interest was $294.

On April 30, 2019, Kanuth, an officer and director, loaned the Company $6,514 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $6,514 and the accrued interest was $89.

On May 23, 2019, Kanuth, an officer and director, loaned the Company $6,544 in the form of a promissory note. The note bears interest of 8% and has the term of one year, at which time all principal and interest will be paid in a balloon payment. As of June 30, 2019, the principal was $6,544 and the accrued interest was $56.

XML

NOTE 6 - COMMITMENTS AND CONTINGENCIES

6 Months Ended

Jun. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 6 – COMMITMENTS AND CONTINGENCIES

The Company is subject, from time to time, to claims by third parties under various legal disputes. The defense of such claims, or any adverse outcome relating to any such claims, could have a material adverse effect on the Company’s liquidity, financial condition and cash flows. As of August 7, 2019, the Company did not have any legal actions pending against it.

On June 27, 2017, Altitude entered a license agreement with Sporting Edge UK (see Note 1), Sporting Edge UK is the sole and exclusive owner of and has the right to license to licensee the ability to manufacture and sell rights to the full range of membrane-based systems for the production of reduced oxygen environments and associated services as well as the use of patents and trademarks held by Sporting Edge UK or Vincent.

On January 24, 2019, Altitude and Sporting Edge UK entered into a Revised Licensing Agreement that grants a license to Altitude to use Sporting Edge UK’s proprietary technology related to properly engineered, membrane-based designs for simulated altitude training equipment. The annual license fee under the revised agreement is $1.00 per year. The product line ranges from personal at home use machines to fully integrated environmental rooms and chambers. Altitude has the licensing rights to use all technology to manufacture the products and to sell them (directly or through distributors) in the following territories:

● The Continent of North America, Central America, The Continent of South America.

● Other territories as may be agreed from time to time, on a temporary or permanent basis.

All amounts due under the 2017 license agreement were waived, as were all royalty fees.

XML

NOTE 7 - RELATED PARTY TRANSACTIONS

6 Months Ended

Jun. 30, 2019

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

NOTE 7 – RELATED PARTY TRANSACTIONS

As of December 31, 2018, and June 30, 2019, the balance due to our former CEO, David Vincent, was recorded under stockholder’s advance of $36,211 and $36,211, respectively, which is a verbal agreement, non-interest bearing, unsecured and payable on demand. On February 9, 2018, the Board of Directors changed the arrangement whereas the advance would begin accruing interest at the rate of 20%. The Company had accrued expenses to David Vincent, as of December 31, 2018 of $57,948 which were converted into common stock on January 10, 2019.

Altitude has an oral agreement with its Chairman of the Board and current CEO, Robert Kanuth, in which it will provide for reimbursement of private airline travel expenses incurred on behalf of the Company, for his use of an aircraft in which he has an interest in. These travel expenses totaled $123,750 for the period ended December 31, 2017 and is included in accrued expenses to related parties at December 31, 2018.  In January 2018, the Board of Directors issued a one-time bonus to Mr. Kanuth, in the amount of $7,525, to compensate for the significant payable and what would have been interest.  Additionally, the open balance accrued interest at the rate of 20% per annum and, as of December 31, 2018, the accrued interest was $24,750.  The past travel expenses, the bonus, and the accrued interest, totaling $157,197, were collectively converted into common stock as of January 10, 2019 (see Note 8). The remuneration package for the Chairman is currently under negotiation as are the terms and validity of a purported agreement between the Chairman and the Company’s CEO regarding shares to be transferred from the CEO to the Chairman upon sales milestones being reached.  The Company and its subsidiaries were not parties to the purported agreement, and their property is not the subject of the purported agreement. 

On January 2, 2018, the Company issued 1,000,000 shares of common stock to Frost, the Company’s Chief Operating Officer, under his employment agreement.  The common stock of the Company is thinly traded and had a value of $1.35 per share, therefore the Company recorded the transaction at $1,350,000.  See Note 8.

On February 4, 2019, Kanuth, an officer and director, loaned the Company $5,000. The loan is non-interest bearing and is payable on demand.

On December 31, 2018, the Company issued Kanuth, a Director, 1,000,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $70,000.  See Note 8.

On December 31, 2018, the Company issued Greg Whyte, a director, 40,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $2,800.  See Note 8.

On December 31, 2018, the Company issued Lesley Visser, a director, 250,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $17,500.  See Note 8.

Effective as of January 10, 2019, Vincent, a director, converted $156,918 of promissory notes, accounts payable and accrued interest into 2,241,686 shares of common stock. See Notes 5 and 8.

Effective as of January 10, 2019, Kanuth, an officer and director, converted $157,197 of promissory notes, accounts payable and accrued interest into 2,245,672 shares of common stock. See Notes 5 and 8. 

XML

NOTE 8 - STOCKHOLDERS' EQUITY

6 Months Ended

Jun. 30, 2019

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 8 – STOCKHOLDERS’ EQUITY

Preferred Stock

On February 5, 2015, the Board of Directors of the Company authorized 5,000,000 shares of preferred stock with no par value.  Each share of the preferred stock is entitled to one vote and is convertible into one share of common stock.

As of June 30, 2019, and December 31, 2018, the Company has no preferred stock issued and outstanding. 

Common Stock

Altitude was incorporated on May 18, 2017 under the laws of the state of Wisconsin with 100,000,000 authorized common stock with $0.001 par value. The shareholders have one vote per share of common stock.

After the closing of certain Stock Purchase Agreements, in private sale transaction and the Share Exchange Agreement, the Company’s common stock had no par value and is registered in New York.

On June 12, 2017, Altitude issued 6,102,000 shares of its common stock at par value of $0.001 per share as founder shares for future potential services from 15 individuals, including Vincent, who is the largest equity interest shareholder and the director of the Company, with a total recorded at par value of $6,102.

On June 27, 2017, the Company entered into a share exchange transaction with Altitude and the shareholders of Altitude. Pursuant to the terms of the Share Exchange, the Company agreed to issue 6,102,000 shares of its common stock to the individual shareholders of Altitude on a pro rata basis in exchange for receive 100% of the shares of Altitude.  Following the Share Exchange, Altitude became a wholly owned subsidiary of the Company.  See Note 1.

Prior to the Share Exchange Agreement, there were 22,828,659 shares of common stock of the Company issued and outstanding, 14,700,000 of which were cancelled on June 27, 2017. As consideration for the Share Exchange Agreement, the shareholders of Altitude received a total of 6,102,000 restricted shares of the Company, proportionate to their shareholdings in Altitude.

On June 27, 2017, the date of closing of the Share Exchange Agreement, the Company issued 500,000 shares of its common stock to an accredited investor pursuant to a Subscription Agreement for $100,000, or $0.20 per share. Total proceed received was $87,500 after paying transaction costs of $12,500. Immediately following the Share Exchange agreement, there were 21,728,659 shares of common stock issued and outstanding and no shares of preferred stock outstanding.

During 2018, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock per month for legal work.  The common stock of the Company is thinly traded and had values of $0.07 to $1.35 per share, therefore the Company recorded $113,875 of expense related to these transactions.

On January 2, 2018, the Company issued 1,000,000 shares of common stock to Frost, the Company’s Chief Operating Officer, under his employment agreement.  The common stock of the Company is thinly traded and had a value of $1.35 per share, therefore the Company recorded the transaction at $1,350,000.  See Note 7.

On December 31, 2018, the Company issued Kanuth, a Director, 1,000,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $70,000.  See Note 7.

On December 31, 2018, the Company issued Lesley Visser, a Director, 250,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $17,500.  See Note 7.

On December 31, 2018, the Company issued Greg Whyte, a Director, 40,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $2,800. See Note 7.

On December 31, 2018, the Company issued Harvey Galvin 15,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,050. 

On December 31, 2018, the Company issued Michael Horvath 25,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,750. 

On December 31, 2018, the Company issued Chris Visser 25,000 shares of common stock for prior services rendered. The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $1,750. 

On January 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for January 2019.  The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $875. 

Effective as of January 10, 2019, Vincent, a director, converted $156,918 of promissory notes, accounts payable and accrued interest into 2,241,686 shares of common stock. See Notes 5 and 8.

Effective as of January 10, 2019, Kanuth, an officer and director, converted $157,197 of promissory notes, accounts payable and accrued interest into 2,245,672 shares of common stock. See Notes 5 and 8.

On February 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for February 2019.  The common stock of the Company is thinly traded and had a value of $0.15 per share, therefore the Company recorded the transaction at $1,875. 

On March 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for March 2019.  The common stock of the Company is thinly traded and had a value of $0.092 per share, therefore the Company recorded the transaction at $1,150. 

On April 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for April 2019.  The common stock of the Company is thinly traded and had a value of $0.07 per share, therefore the Company recorded the transaction at $875. 

On May 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for May 2019.  The common stock of the Company is thinly traded and had a value of $0.061 per share, therefore the Company recorded the transaction at $763. 

On June 1, 2019, the Company was contractually obligated to issue its legal counsel 12,500 shares of common stock for legal work for June 2019.  The common stock of the Company is thinly traded and had a value of $0.05 per share, therefore the Company recorded the transaction at $625. 

As of June 30, 2019, and December 31, 2018, the Company has 28,833,517 and 24,271,159 shares of no par common stock issued, issuable, and outstanding.

Stock Option Plan

On February 13, 2018, the Company’s shareholders and Board of Directors approved the 2017 Incentive Stock Plan.

On January 25, 2019, the Company issued 250,000 options to Vincent. The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. The exercise price is $0.077. The Black-Scholes calculation valued the options at $15,809, or $0.06 per share. As of June 30, 2019, $3,400 was amortized.

On January 25, 2019, the Company issued 250,000 options to Frost. The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment. The exercise price is $0.077. The Black-Scholes calculation valued the options at $15,809, or $0.06 per share. As of June 30, 2019, $3,400 was amortized.

XML

NOTE 9 - INCOME TAXES

6 Months Ended

Jun. 30, 2019

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 9 – INCOME TAXES

As of June 30, 2019, and December 31, 2018, the Company has net operating loss carryforwards of $707,721 and $633,524. The carryforward expires through the year 2039. The Company’s net operating loss carry forwards may be subject to annual limitations, which could reduce or defer the utilization of the losses as a result of an ownership change as defined in Section 382 of the Internal Revenue Code.

The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 21% to loss before taxes for fiscal year 2019 and 2018), as follows:

	June 30,			December 31,
	2019			2018
Tax expense (benefit) at the statutory rate	$	(15,581	)	$	(72,055	)
State income taxes, net of federal income tax benefit		(3,710	)		(17,156	)
Change in valuation allowance		19,291			89,211
Total	$	-		$	-

The tax effects of the temporary differences between reportable financial statement income and taxable income are recognized as deferred tax assets and liabilities.

The tax years 2019 and 2018 remains to examination by federal agencies and other jurisdictions in which it operates.

The tax effect of significant components of the Company’s deferred tax assets and liabilities at June 30, 2019 and December 31, 2018, are as follows:

	June 30,			December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforward	$	108,502		$	89,211
Timing differences		-			-
Total gross deferred tax assets		108,502			89,211
Less: Deferred tax asset valuation allowance		(108,502	)		(89,211	)
Total net deferred taxes	$	-		$	-

In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment.

Because of the historical earnings history of the Company, the net deferred tax assets for 2019 and 2018 were fully offset by a 100% valuation allowance. The valuation allowance for the remaining net deferred tax assets was $108,502 and $89,211 as of June 30, 2019 and December 31, 2018.

On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 34% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss.

XML

NOTE 10 - SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2019

Subsequent Events [Abstract]

Subsequent Events [Text Block]

NOTE 10 – SUBSEQUENT EVENTS

On July 15, 2019, the Board of Directors of the Company authorized the following:

The issuance of 1,000,000 shares of common stock of the Company to Pete Sandore, a director of the Company, for services to be rendered.

The issuance of 1,000,000 shares of common stock of the Company to Greg Anthony, a director of the Company, for services to be rendered.

The issuance of 1,000,000 shares of common stock of the Company to Joseph B. Frost, an officer and director of the Company, for services to be rendered.

The issuance of 62,500 shares of common stock of the Company to counsel for services rendered from February 2019 to date. Of those shares, 50,000 had been previously recorded as issuable and 12,500 shares were for July 1, 2019.

The issuance of 3,000,000 shares of common stock of the Company, issuable in three tranches of 1,000,000 shares each, to Investor Network, LLC. The dates of issuance are July 1, 2019, July 31, 2019 and August 30, 2019.

The Company issued 1,134,144 shares of common stock of the Company to Robert Kanuth, an officer and director of the Company, in exchange for $79,390 in liabilities.

XML

Accounting Policies, by Policy (Policies)

6 Months Ended

Jun. 30, 2019

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of presentation

The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles in the United States of America and has a year-end of December 31.

Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud.  The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

The unaudited condensed financial statements of the Company for the six month periods ended June 30, 2019 and 2018 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2018 was derived from the audited financial statements included in the Company's financial statements as of and for the year ended December 31, 2018 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on March 29, 2019. These financial statements should be read in conjunction with that report.

Going Concern and Liquidity [Policy Text Block]

Going Concern and Liquidity

We have incurred recurring losses since inception and expect to continue to incur losses as a result of legal and professional fees and our corporate general and administrative expenses. At June 30, 2019, we had $10,242 in cash. Our net losses incurred for the six months ended June 30, 2019 were $87,534 and working capital deficit was $280,653 at June 30, 2019. As a result, there is substantial doubt about our ability to continue as a going concern. In the event that we are unable to generate sufficient cash from our operating activities or raise additional funds, we may be required to delay, reduce or severely curtail our operations or otherwise impede our on-going business efforts, which could have a material adverse effect on our business, operating results, financial condition and long-term prospects. The Company expects to seek to obtain additional funding through increased revenues and future financings. There can be no assurance as to the availability or terms upon which such financing and capital might be available.

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Altitude. All significant intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles (“GAAP”) and stated in United States dollars, have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission.

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents.

Property, Plant and Equipment, Policy [Policy Text Block]

Property, Plant and Equipment

Property and equipment are stated at cost, net of accumulated depreciation. Expenditures that extend the life, increase the capacity, or improve the efficiency of property and equipment are capitalized, while expenditures for repairs and maintenance are expensed as incurred. Depreciation is recognized using the straight-line method over the following approximate useful lives:

Machinery and equipment  

3-5 Years

Intangible Assets, Finite-Lived, Policy [Policy Text Block]

Intangible Assets

Costs incurred to file patent applications and acquired intangibles are capitalized when the Company believes that there is a high likelihood that the patent will be issued and there will be future economic benefit associated with the patent. These costs will be amortized on a straight-line basis over a 20 years life from the date of patent filing. All costs associated with abandoned patent applications are expensed. In addition, the Company will review the carrying value of patents for indicators of impairment on a periodic basis and if it determines that the carrying value is impaired, it values the patent at fair value. As of June 30, 2019, carrying value of patent was $11,059.

In accordance with the provisions of the applicable authoritative guidance, the Company’s long-lived assets and amortizable intangible assets are tested for impairment whenever events or changes in circumstances indicate that their carrying value may not be recoverable. The Company assesses the recoverability of such assets by determining whether their carrying value can be recovered through undiscounted future operating cash flows, including its estimates of revenue driven by assumed market segment share and estimated costs. If impairment is indicated, the Company measures the amount of such impairment by comparing the fair value to the carrying value. The amortization of the trademark was not significant for the period ended June 30, 2019.

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Impairment of Long-Lived Assets

The Company’s long-lived assets and other assets (consisting of property and equipment) are reviewed for impairment in accordance with the guidance of the FASB ASC Topic 360-10, Property, Plant, and Equipment, and FASB ASC Topic 205, Presentation of Financial Statements.  Long lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by that asset. If the carrying amount of an asset exceeds its estimated future undiscounted cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. For the six months ended June 30, 2019, the Company had not experienced impairment losses on its long-lived assets.

Revenue [Policy Text Block]

Revenue Recognition

Our sales are generated primarily from contracts with customers for the design, development, manufacture, and installation of simulated altitude athletic equipment. We provide our products under fixed-price contracts. Under fixed-price contracts, we agree to perform the specified work for a pre-determined price. To the extent our actual costs vary from the estimates upon which the price was negotiated, we will generate more or less profit or could incur a loss.

We account for a contract after it has been approved by all parties to the arrangement, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. 

We evaluate the products or services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The products and services in our contracts are typically not distinct from one another due to their complex relationships, customization, and the significant contract management functions required to perform under the contract. Accordingly, our contracts are typically accounted for as one performance obligation.

We determine the transaction price for each contract based on the consideration we expect to receive for the products or services being provided under the contract.

We recognize revenue as performance obligations are satisfied and the customer obtains control of the products and services. In determining when performance obligations are satisfied, we consider factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. Substantially all of our revenue is recognized over time as we perform under the contract because if our customer were to terminate the contract for reasons other than our non-performance, we would have the right to recover damages which would include, among other potential damages, the right to payment for our work performed to date plus a reasonable profit to deliver products or services that do not have an alternative use to us.

For performance obligations recognized over time, revenue is recognized based on the extent of progress towards completion of the performance obligation, generally using the percentage-of-completion cost-to-cost measure of progress for our contracts because it best depicts the transfer of control to the customer as we incur costs on our contracts. Under the percentage-of-completion cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs to complete the performance obligation.

Advertising Cost [Policy Text Block]

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs for the three and six months ended June 30, 2019 were $13,875 and $15,695, respectively.

Share-based Payment Arrangement [Policy Text Block]

Stock-Based Compensation

The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees. The value of the portion of an award that is ultimately expected to vest is recognized as an expense over the requisite service periods using the straight-line attribution method. The Company accounts for non-employee share-based awards in accordance with the measurement and recognition provisions ASC Topic 505-50. The Company estimates the fair value of stock options at the grant date by using the Black-Scholes option-pricing model

Fair Value of Financial Instruments, Policy [Policy Text Block]

Fair Value of Financial Instruments

The book values of cash, prepaid expenses, and accounts payable approximate their respective fair values due to the short-term nature of these instruments. The fair value hierarchy under GAAP distinguishes between assumptions based on market data (observable inputs) and an entity’s own assumptions (unobservable inputs).

The hierarchy consists of three levels

● Level one — Quoted market prices in active markets for identical assets or liabilities;

● Level two — Inputs other than level one inputs that are either directly or indirectly observable; and

● Level three — Unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect those assumptions that a market participant would use.

Determining which category an asset or liability falls within the hierarchy requires significant judgment. We evaluate our hierarchy disclosures each quarter.

Earnings Per Share, Policy [Policy Text Block]

Earnings (Loss) Per Share

Basic earnings (loss) per share are computed by dividing the net income by the weighted-average number of shares of common stock and common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method. The calculation of fully diluted earnings per share assumes the dilutive effect of the exercise of outstanding options and warrants at either the beginning of the respective period presented or the date of issuance, whichever is later.

Income Tax, Policy [Policy Text Block]

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740, “Income Taxes.”  Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carryforwards and their respective tax bases.

Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income (loss) in the years in which those temporary differences are expected to be recovered or settled.

The effect of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.

Tax benefits of uncertain tax positions are recognized only if it is more likely than not that the Company will be able to sustain a position taken on an income tax return. The Company has no liability for uncertain tax positions as of December 31, 2018. Interest and penalties in any, related to unrecognized tax benefits would be recognized as interest expense. The Company does not have any accrued interest or penalties associated with unrecognized tax benefits, nor was any significant interest expense recognized during the six months ended June 30, 2019.

On December 22, 2017, the United States Government passed new tax legislation that, among other provisions, will lower the corporate tax rate from 35% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets recorded on our balance sheet. Given that the deferred tax assets are offset by a full valuation allowance, these changes will have no net impact on the Company’s financial position and net loss. However, if and when we become profitable, we will receive a reduced benefit from such deferred tax assets.

Commitments and Contingencies, Policy [Policy Text Block]

Contingencies

Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.

New Accounting Pronouncements, Policy [Policy Text Block]

Effect of Recent Accounting Pronouncements

Going Concern

ASU 2014-15 – “Presentation of Financial Statements—Going Concern—Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).” In August 2014, FASB issued guidance that requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The updated accounting guidance was effective for the Company on June 30, 2019. We have implemented this new accounting standard and we will update our liquidity disclosures as necessary.

Recent Accounting Pronouncements

Recently Issued Accounting Standards: Management does not believe that any recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.

XML

NOTE 3 - FIXED ASSETS (Tables)

6 Months Ended

Jun. 30, 2019

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

The fixed assets are as follows:

	June 30,		December 31,
	2019		2018
Office equipment	$	10,455	$	10,455
Total fixed assets		10,455		10,455
Less: Accumulated depreciation		6,968		5,226
Fixed assets, net	$	3,487	$	5,229

XML

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK (Tables)

6 Months Ended

Jun. 30, 2019

Disclosure Text Block [Abstract]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The intangible assets are as follows:

	June 30,		December 31,
	2019		2018
Trademark	$	12,284	$	12,284
Total intangible assets		12,284		12,284
Less: Accumulated amortization		1,225		919
Intangible assets, net	$	11,059	$	11,365

XML

NOTE 5 - NOTES PAYABLE (Tables)

6 Months Ended

Jun. 30, 2019

Debt Disclosure [Abstract]

Schedule of Debt [Table Text Block]

Notes payable

NOTE PAYABLE
	June 30, 2019						December 31, 2018
			Accrued						Accrued
	Principal		Interest		Total		Principal		Interest		Total
David Vincent	$	-	$	-	$	-	$	20,000	$	3,595	$	23,595
David Vincent		-		-		-		40,000		6,707		46,707
Joseph B. Frost		40,000		10,674		50,674		40,000		4,252		44,252
Joseph B. Frost		500		26		526		500		6		506
Joseph B. Frost		10,000		1,841		11,841		10,000		833		10,833
Joseph B. Frost		13,000		2,315		15,315		13,000		1,012		14,012
David Vincent		-		-		-		5,000		48		5,048
David Vincent		-		-		-		15,000		26		15,026
Robert Kanuth		5,000		161		5,161		-		-		-
Robert Kanuth		13,736		521		14,257		-		-		-
Robert Kanuth		8,156		295		8,451		-		-		-
Robert Kanuth		11,000		381		11,381		-		-		-
Robert Kanuth		13,197		425		13,622		-		-		-
Robert Kanuth		10,000		267		10,267		-		-		-
Robert Kanuth		3,033		71		3,104		-		-		-
Robert Kanuth		13,692		294		13,986		-		-		-
Robert Kanuth		6,514		89		6,603		-		-		-
Robert Kanuth		6,544		56		6,600		-		-		-
Total	$	154,372	$	17,416	$	171,788	$	143,500	$	16,479	$	159,979

XML

NOTE 9 - INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The Company’s tax expense differs from the “expected” tax expense for Federal income tax purposes (computed by applying the United States Federal tax rate of 21% to loss before taxes for fiscal year 2019 and 2018), as follows:

	June 30,			December 31,
	2019			2018
Tax expense (benefit) at the statutory rate	$	(15,581	)	$	(72,055	)
State income taxes, net of federal income tax benefit		(3,710	)		(17,156	)
Change in valuation allowance		19,291			89,211
Total	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The tax effect of significant components of the Company’s deferred tax assets and liabilities at June 30, 2019 and December 31, 2018, are as follows:

	June 30,			December 31,
	2019			2018
Deferred tax assets:
Net operating loss carryforward	$	108,502		$	89,211
Timing differences		-			-
Total gross deferred tax assets		108,502			89,211
Less: Deferred tax asset valuation allowance		(108,502	)		(89,211	)
Total net deferred taxes	$	-		$	-

XML

NOTE 1 - NATURE OF OPERATIONS (Details)				3 Months Ended
	Jun. 27, 2017 USD ($) $ / shares shares	Jun. 12, 2017 USD ($) $ / shares shares	May 18, 2017 USD ($) $ / shares shares	Mar. 31, 2019 USD ($)	Jun. 30, 2019 shares	Dec. 31, 2018 shares	Jan. 02, 2018 $ / shares
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Share Exchange Basis	Each share of Altitude is accordingly restated at a multiple of approximately 3.48 shares of the Company for the weighted average shares outstanding for the loss per share calculations in the accompanying condensed consolidated statement of operations.
Common Stock, Shares Cancelled	14,700,000
Net Increase (Decrease) in Shares Outstanding	(8,598,000)
Common Stock, Shares, Outstanding	21,728,659				28,833,517	24,271,159
Stock Issued During Period, Value, New Issues (in Dollars) | $				$ 314,114
Shares Issued, Price Per Share (in Dollars per share) | $ / shares							$ 1.35
Common Stock, Shares Authorized					70,000,000	70,000,000
Chief Executive Officer [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Percentage of Issued and Outstanding Common Shares Owned by Related Party			1.00%
Altitude [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Stock Issued During Period, Value, New Issues (in Dollars) | $		$ 6,102	$ 6,102
Stock Issued During Period, Shares, New Issues		6,102,000	6,102,000
Common Stock, Shares Authorized			100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares		$ 0.001	$ 0.001
Number of Individuals Issued Shares		15	15
Share Exchange Transaction With Altitude [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Stock Issued During Period, Shares, Other	6,102,000
Share Exchange Basis	one to one share exchange
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions	100.00%
Common Stock, Shares, Outstanding	21,228,659
Noncash or Part Noncash Acquisition, Value of Assets Acquired (in Dollars) | $	$ 0
Subscription Arrangement [Member]
NOTE 1 - NATURE OF OPERATIONS (Details) [Line Items]
Stock Issued During Period, Value, New Issues (in Dollars) | $	$ 100,000
Stock Issued During Period, Shares, New Issues	500,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 0.20
Payments of Stock Issuance Costs (in Dollars) | $	$ 12,500

XML

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)			3 Months Ended				6 Months Ended		12 Months Ended
	Dec. 22, 2017	Dec. 21, 2017	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2017	Dec. 31, 2018
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash and Cash Equivalents, at Carrying Value			$ 10,242		$ 15,032		$ 10,242	$ 15,032	$ 24,867	$ 2,434
Net Income (Loss) Attributable to Parent			(37,649)	$ (49,885)	$ (96,159)	$ (1,561,608)	(87,534)	$ (1,657,767)
Working Capital (Deficit)			280,653				$ 280,653
Finite-Lived Intangible Asset, Useful Life							20 years
Finite-Lived Intangible Assets, Net			11,059				$ 11,059			$ 11,365
Advertising Expense			$ 13,875				$ 15,695
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%					21.00%		34.00%
Minimum [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life							3 years
Maximum [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life							5 years

XML

NOTE 3 - FIXED ASSETS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	$ 3,487		$ 3,487		$ 5,229
Depreciation	$ 871	$ 871	$ 1,742	$ 1,742

XML

NOTE 3 - FIXED ASSETS (Details) - Property, Plant and Equipment - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Fixed assets	$ 10,455	$ 10,455
Less: Accumulated depreciation	6,968	5,226
Fixed assets, net	3,487	5,229
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Fixed assets	$ 10,455	$ 10,455

XML

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Disclosure Text Block [Abstract]
Finite-Lived Intangible Assets, Net	$ 11,059		$ 11,059		$ 11,365
Amortization of Intangible Assets	$ 153	$ 153	$ 306	$ 306

XML

NOTE 4 - INTANGIBLE ASSETS - TRADEMARK (Details) - Schedule of Finite-Lived Intangible Assets - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 12,284	$ 12,284
Less: Accumulated amortization	1,225	919
Intangible assets, net	11,059	11,365
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets	$ 12,284	$ 12,284

XML

NOTE 5 - NOTES PAYABLE (Details) - USD ($)	May 23, 2019	Apr. 30, 2019	Mar. 25, 2019	Mar. 06, 2019	Feb. 04, 2019	Jan. 24, 2019	Jan. 17, 2019	Jan. 09, 2019	Dec. 24, 2018	Nov. 08, 2018	Nov. 05, 2018	Aug. 10, 2018	Jul. 30, 2018	Jun. 21, 2018	Mar. 02, 2018	Feb. 07, 2018	Jun. 30, 2019	Mar. 01, 2019	Dec. 31, 2018
Loan #1 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount																$ 20,000
Debt Instrument, Interest Rate, Stated Percentage																20.00%
Debt Instrument, Term																1 year
Interest Payable																	$ 0		$ 3,595
Notes Payable, Related Parties																	0		20,000
Loan #1 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount															$ 40,000
Debt Instrument, Interest Rate, Stated Percentage															20.00%
Debt Instrument, Term															1 year
Interest Payable																	10,674		4,252
Notes Payable, Related Parties																	40,000		40,000
Loan #1 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount								$ 13,736
Debt Instrument, Interest Rate, Stated Percentage								8.00%
Debt Instrument, Term								1 year
Interest Payable																	247
Notes Payable, Related Parties																	521
Loan #2 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount														$ 40,000
Debt Instrument, Interest Rate, Stated Percentage														20.00%
Debt Instrument, Term														1 year
Interest Payable																	0		6,707
Notes Payable, Related Parties																	0		40,000
Loan #2 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount													$ 10,000
Debt Instrument, Interest Rate, Stated Percentage													20.00%
Debt Instrument, Term													1 year
Interest Payable																	1,841		833
Notes Payable, Related Parties																	10,000		10,000
Loan #2 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount							$ 8,156
Debt Instrument, Interest Rate, Stated Percentage							8.00%
Debt Instrument, Term							1 year
Interest Payable																	295
Notes Payable, Related Parties																	8,156
Loan #3 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount										$ 5,000
Debt Instrument, Interest Rate, Stated Percentage										8.00%
Debt Instrument, Term										6 months
Interest Payable																	0		48
Notes Payable, Related Parties																	0		5,000
Loan #3 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount												$ 13,000
Debt Instrument, Interest Rate, Stated Percentage												20.00%
Debt Instrument, Term												6 months
Interest Payable																	2,315		1,012
Notes Payable, Related Parties																	13,000		13,000
Loan #3 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount						$ 11,000
Debt Instrument, Interest Rate, Stated Percentage						8.00%
Debt Instrument, Term						1 year
Interest Payable																	381
Notes Payable, Related Parties																	11,000
Loan #4 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount									$ 15,000
Debt Instrument, Interest Rate, Stated Percentage									8.00%
Debt Instrument, Term									6 months
Interest Payable																	0		26
Notes Payable, Related Parties																	0		15,000
Loan #4 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount											$ 500
Debt Instrument, Interest Rate, Stated Percentage											8.00%
Debt Instrument, Term											6 months
Interest Payable																	26		6
Notes Payable, Related Parties																	500		$ 500
Loan #4 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount					$ 13,197
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Debt Instrument, Term					1 year
Interest Payable																	425
Notes Payable, Related Parties																	13,197
Loan #5 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount					$ 5,000
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Debt Instrument, Term					1 year
Interest Payable																	161
Notes Payable, Related Parties																	5,000
Loan #6 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount																		$ 10,000
Debt Instrument, Interest Rate, Stated Percentage				8.00%
Debt Instrument, Term				1 year
Interest Payable																	267
Notes Payable, Related Parties																	10,000
Loan #7 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount				$ 3,033
Debt Instrument, Interest Rate, Stated Percentage			8.00%
Debt Instrument, Term			1 year
Interest Payable																	71
Notes Payable, Related Parties																	3,033
Loan #8 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount			$ 13,692
Debt Instrument, Interest Rate, Stated Percentage			8.00%
Debt Instrument, Term			1 year
Interest Payable																	294
Notes Payable, Related Parties																	13,692
Loan #9 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount		$ 6,514
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Term		1 year
Interest Payable																	89
Notes Payable, Related Parties																	6,514
Loan #10 [Member] | Chief Executive Officer [Member]
NOTE 5 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 6,544
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Debt Instrument, Term	1 year
Interest Payable																	56
Notes Payable, Related Parties																	$ 6,544

XML

NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($)	Jun. 30, 2019	Dec. 31, 2018
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	$ 154,372	$ 143,500
Accrued Interest	17,416	16,479
Total	171,788	159,979
Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Accrued Interest		24,750
Loan #1 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	20,000
Accrued Interest	0	3,595
Total	0	23,595
Loan #1 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	40,000	40,000
Accrued Interest	10,674	4,252
Total	50,674	44,252
Loan #1 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	5,000	0
Accrued Interest	161	0
Total	5,161	0
Loan #2 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	40,000
Accrued Interest	0	6,707
Total	0	46,707
Loan #2 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	10,000	10,000
Accrued Interest	1,841	833
Total	11,841	10,833
Loan #2 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	13,736	0
Accrued Interest	521	0
Total	14,257	0
Loan #4 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	15,000
Accrued Interest	0	26
Total	0	15,026
Loan #4 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	500	500
Accrued Interest	26	6
Total	526	506
Loan #4 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	11,000	0
Accrued Interest	381	0
Total	11,381	0
Loan #3 [Member] | Majority Shareholder [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	0	5,000
Accrued Interest	0	48
Total	0	5,048
Loan #3 [Member] | Director [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	13,000	13,000
Accrued Interest	2,315	1,012
Total	15,315	14,012
Loan #3 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	8,156	0
Accrued Interest	295	0
Total	8,451	0
Loan #5 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	13,197	0
Accrued Interest	425	0
Total	13,622	0
Loan #6 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	10,000	0
Accrued Interest	267	0
Total	10,267	0
Loan #7 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	3,033	0
Accrued Interest	71	0
Total	3,104	0
Loan #8 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	13,692	0
Accrued Interest	294	0
Total	13,986	0
Loan #9 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	6,514	0
Accrued Interest	89	0
Total	6,603	0
Loan #10 [Member] | Board of Directors Chairman [Member]
NOTE 5 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Principal	6,544	0
Accrued Interest	56	0
Total	$ 6,600	$ 0

XML

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

XML

NOTE 7 - RELATED PARTY TRANSACTIONS (Details) - USD ($)				1 Months Ended	12 Months Ended
	Jan. 10, 2019	Dec. 31, 2018	Jan. 02, 2018	Jan. 31, 2018	Dec. 31, 2017	Jun. 30, 2019	Jan. 09, 2019	Feb. 09, 2018	Feb. 07, 2018
Chief Executive Officer [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties		$ 36,211				$ 36,211
Debt Instrument, Interest Rate, Stated Percentage								20.00%
Due to Other Related Parties		57,948
Debt Conversion, Original Debt, Amount	$ 156,918
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	2,241,686
Board of Directors Chairman [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Due to Related Parties	$ 157,197
Related Party Transaction, Amounts of Transaction				$ 7,525	$ 123,750
Related Party Transaction, Rate				20.00%
Interest Payable		$ 24,750
Shares Issued, Price Per Share (in Dollars per share)		$ 0.07
Stock Issued During Period, Shares, Issued for Services (in Shares)		1,000,000
Stock Issued During Period, Value, Issued for Services		$ 70,000
Debt Conversion, Original Debt, Amount	$ 157,197
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	2,245,672
Chief Operating Officer [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture (in Shares)			1,000,000
Shares Issued, Price Per Share (in Dollars per share)			$ 1.35
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture			$ 1,350,000
Director #2 [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)		$ 0.07
Stock Issued During Period, Shares, Issued for Services (in Shares)		40,000
Stock Issued During Period, Value, Issued for Services		$ 2,800
Director #3 [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share)		$ 0.07
Stock Issued During Period, Shares, Issued for Services (in Shares)		250,000
Stock Issued During Period, Value, Issued for Services		$ 17,500
Loan #1 [Member] | Chief Executive Officer [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage							8.00%
Interest Payable						247
Debt Instrument, Face Amount							$ 13,736
Loan #1 [Member] | Board of Directors Chairman [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Interest Payable		$ 0				$ 161
Debt Instrument, Face Amount									$ 5,000

XML

NOTE 8 - STOCKHOLDERS' EQUITY (Details)																3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 01, 2019 USD ($) $ / shares shares	May 01, 2019 USD ($) $ / shares shares	Apr. 01, 2019 USD ($) $ / shares shares	Mar. 01, 2019 USD ($) $ / shares shares	Feb. 01, 2019 USD ($) $ / shares shares	Jan. 25, 2019 USD ($) $ / shares shares	Jan. 10, 2019 USD ($) shares	Jan. 01, 2019 USD ($) $ / shares shares	Dec. 31, 2018 USD ($) $ / shares shares	Jan. 02, 2018 USD ($) $ / shares shares	Jun. 27, 2017 USD ($) $ / shares shares	Jun. 26, 2017 shares	Jun. 12, 2017 USD ($) $ / shares shares	May 18, 2017 USD ($) $ / shares shares	Feb. 05, 2015 shares	Jun. 30, 2019 USD ($) shares	Mar. 31, 2019 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Jun. 30, 2019 USD ($) shares	Jun. 30, 2018 USD ($)	Dec. 31, 2018 USD ($) $ / shares shares	Sep. 30, 2018 shares
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized									5,000,000						5,000,000	5,000,000				5,000,000		5,000,000
Preferred Stock, Voting Rights															Each share of the preferred stock is entitled to one vote
Convertible Preferred Stock, Terms of Conversion															convertible into one share of common stock
Preferred Stock, Shares Issued									0							0				0		0	0
Common Stock, Shares Authorized									70,000,000							70,000,000				70,000,000		70,000,000
Stock Issued During Period, Value, New Issues (in Dollars) | $																	$ 314,114
Common Stock Issued and Oustanding, Prior to Share Exchange Agreement												22,828,659
Common Stock, Shares Cancelled											14,700,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares										$ 1.35
Common Stock, Shares, Issued									24,271,159		21,728,659					28,833,517				28,833,517		24,271,159
Common Stock, Shares, Outstanding									24,271,159		21,728,659					28,833,517				28,833,517		24,271,159
Stock Issued During Period, Value, Issued for Services (in Dollars) | $																$ (321)	$ 6,859	$ 8,625	$ 1,448,125
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										1,000,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture (in Dollars) | $										$ 1,350,000
Share-based Payment Arrangement, Noncash Expense (in Dollars) | $																$ 6,480		$ 8,625		$ 13,338	$ 1,456,750
Board of Directors Chairman [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													$ 0.07
Stock Issued During Period, Shares, Issued for Services									1,000,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 70,000
Debt Conversion, Original Debt, Amount (in Dollars) | $							$ 157,197
Debt Conversion, Converted Instrument, Shares Issued							2,245,672
Director #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													$ 0.07
Stock Issued During Period, Shares, Issued for Services									40,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 2,800
Chief Executive Officer [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Debt Conversion, Original Debt, Amount (in Dollars) | $							$ 156,918
Debt Conversion, Converted Instrument, Shares Issued							2,241,686
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures						250,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares						$ 0.077
Shares Granted, Value, Share-based Payment Arrangement, before Forfeiture (in Dollars) | $						$ 15,809
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares						$ 0.06
Share-based Payment Arrangement, Noncash Expense (in Dollars) | $																				3,400
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights						The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment
Chief Operating Officer [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares										$ 1.35
Shares Issued, Shares, Share-based Payment Arrangement, after Forfeiture										1,000,000
Shares Issued, Value, Share-based Payment Arrangement, after Forfeiture (in Dollars) | $										$ 1,350,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures						250,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares						$ 0.077
Shares Granted, Value, Share-based Payment Arrangement, before Forfeiture (in Dollars) | $						$ 15,809
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in Dollars per share) | $ / shares						$ 0.06
Share-based Payment Arrangement, Noncash Expense (in Dollars) | $																				$ 3,400
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights						The options vest at a rate of 25% every six months after the grant date and expire upon termination of employment
Legal Services #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services																						12,500
Legal Services #2 [Member] | Minimum [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													$ 0.07
Legal Services #2 [Member] | Maximum [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									1.35													$ 1.35
Legal Services [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 0.05	$ 0.061	$ 0.07	$ 0.092	$ 0.15			$ 0.07
Stock Issued During Period, Shares, Issued for Services	12,500	12,500	12,500	12,500	12,500			12,500
Stock Issued During Period, Value, Issued for Services (in Dollars) | $	$ 625	$ 763	$ 875	$ 1,150	$ 1,875			$ 875														$ 113,875
Legal Services [Member] | Board of Directors Chairman [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													$ 0.07
Stock Issued During Period, Shares, Issued for Services									1,000,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 70,000
Legal Services [Member] | Director #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													0.07
Stock Issued During Period, Shares, Issued for Services									250,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 17,500
Legal Services [Member] | Director #4 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													0.07
Stock Issued During Period, Shares, Issued for Services									40,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 2,800
Stock for Services [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													0.07
Stock Issued During Period, Shares, Issued for Services									15,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 1,050
Stock for Services #2 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													0.07
Stock Issued During Period, Shares, Issued for Services									25,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 1,750
Stock for Services #3 [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Shares Issued, Price Per Share (in Dollars per share) | $ / shares									$ 0.07													$ 0.07
Stock Issued During Period, Shares, Issued for Services									25,000
Stock Issued During Period, Value, Issued for Services (in Dollars) | $									$ 1,750
Altitude [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Common Stock, Shares Authorized														100,000,000
Common Stock, Par or Stated Value Per Share (in Dollars per share) | $ / shares													$ 0.001	$ 0.001
Stock Issued During Period, Shares, New Issues													6,102,000	6,102,000
Number of Individuals Issued Shares													15	15
Stock Issued During Period, Value, New Issues (in Dollars) | $													$ 6,102	$ 6,102
Share Exchange Transaction With Altitude [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, Other											6,102,000
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions											100.00%
Common Stock, Shares, Outstanding											21,228,659
Subscription Arrangement [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Issued During Period, Shares, New Issues											500,000
Stock Issued During Period, Value, New Issues (in Dollars) | $											$ 100,000
Shares Issued, Price Per Share (in Dollars per share) | $ / shares											$ 0.20
Proceeds from Issuance of Common Stock (in Dollars) | $											$ 87,500
Payments of Stock Issuance Costs (in Dollars) | $											$ 12,500

XML

NOTE 9 - INCOME TAXES (Details) - USD ($)			6 Months Ended	12 Months Ended
	Dec. 22, 2017	Dec. 21, 2017	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Operating Loss Carryforwards			$ 707,721	$ 633,524
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%	21.00%		34.00%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent			100.00%	100.00%
Deferred Tax Assets, Valuation Allowance			$ 108,502	$ 89,211

XML

NOTE 9 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Schedule of Effective Income Tax Rate Reconciliation [Abstract]
Tax expense (benefit) at the statutory rate	$ (15,581)	$ (72,055)
State income taxes, net of federal income tax benefit	(3,710)	(17,156)
Change in valuation allowance	19,291	89,211
Total	$ 0	$ 0

XML

NOTE 9 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Schedule of Deferred Tax Assets [Abstract]
Net operating loss carryforward	$ 108,502	$ 89,211
Timing differences	0	0
Total gross deferred tax assets	108,502	89,211
Less: Deferred tax asset valuation allowance	(108,502)	(89,211)
Total net deferred taxes	$ 0	$ 0

XML

NOTE 10 - SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	Jul. 15, 2019 USD ($) shares
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	3,000,000
Debt Conversion, Converted Instrument, Shares Issued	1,134,144
Debt Conversion, Original Debt, Amount (in Dollars) | $	$ 79,390
Director [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	1,000,000
Director #2 [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	1,000,000
Officer [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	1,000,000
Share-based Payment Arrangement, Tranche One [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	1,000,000
Share-based Payment Arrangement, Tranche Two [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	1,000,000
Share-based Payment Arrangement, Tranche Three [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, New Issues	1,000,000
Legal Services [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	62,500
Previously Recorded as Issuable [Member] | Legal Services [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	50,000
July 1, 2019 Services [Member] | Legal Services [Member]
NOTE 10 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	12,500