SinglePoint (SING) S-129 Sep 21IPO registrationFinancial data

Company Profile

Cover

Cover	6 Months Ended
Cover	Jun. 30, 2021
Cover [Abstract]
Entity Registrant Name	SINGLEPOINT INC.
Entity Central Index Key	0001443611
Document Type	S-1
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Filer Category	Non-accelerated Filer
Entity Ex Transition Period	false
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-1240905
Entity Address Address Line 1	2999 North 44th Street Suite 530
Entity Address City Or Town	Phoenix
Entity Address State Or Province	AZ
City Area Code	888
Local Phone Number	682-7464

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash	$ 854,589	$ 198,473	$ 110,128
Accounts receivable	300,907	3,368	49,228
Prepaid expenses	105,786	4,834	24,427
Inventory	68,180	63,456	74,663
Note receivable from related party	63,456	0
Current portion of deferred compensation, net of discount	203,761	0
Total Current Assets	1,596,679	270,131	258,446
NON-CURRENT ASSETS:
Property, net	66,404	79,167	136,931
Investment, at fair value	35,000	623,637	60,000
Intangible assets, net	41,745	49,005	0
Goodwill	2,468,740	1,893,740	1,966,340
Deferred compensation, net of current portion	135,840	0
Total Assets	4,344,408	2,915,680	2,421,717
CURRENT LIABILITIES:
Accounts payable, including related party	640,407	245,362	167,939
Accrued expenses, including accrued officer salaries	470,922	1,661,208	843,136
Current portion of convertible notes payable, net of debt discount	10,500	2,434,226	2,070,898
Capital lease obligations, current portion	39,710	51,365	58,738
Advances from related party	342,598	1,151,946	878,515
Short-term notes payable	830,108	372,232	0
Total Current Liabilities	2,334,245	5,916,339	6,832,376
LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion	0	0	0
Capital lease obligations, net of current portion	26,995	47,517	98,881
Advances from related party, net of current portion	707,680	0
Long-term notes payable	285,840	150,000	0
Total Liabilities	3,354,760	6,113,856	6,931,257
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, par value $0.0001; 5,000,000,000 shares authorized; 2,479,976,812 and 1,698,279,820 shares issued and outstanding as of December 31, 2020 and 2019, respectively	4,283	3,308	169,828
Additional paid-in capital	84,824,680	78,132,202	72,210,393
Accumulated deficit	(82,926,105)	(80,785,887)	(76,752,170)
Total Singlepoint Inc. stockholders' equity (deficit)	1,908,512	(2,644,377)	(4,366,529)
Non-controlling interest	(918,864)	(553,799)	(143,011)
Total Stockholders' Equity (Deficit)	989,648	(3,198,176)	(4,509,540)
Total Liabilities and Stockholders' Equity (Deficit)	4,344,408	2,915,680	2,421,717
Undesignated Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock value	0	0
Class A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock value	5,654	6,000	5,420
Class B convertible preferred stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock value	0	0
Class C convertible preferred stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock value	0	0
Class D convertible preferred stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock value	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
STOCKHOLDERS' EQUITY
Common stock, Par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, Shares authorized	5,000,000,000	5,000,000,000	5,000,000,000
Common stock, Shares issued	42,838,120	33,075,711	1,698,279,820
Common stock, Shares outstanding	42,838,120	33,075,711	1,698,279,820
Undesignated Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, Par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	39,995,000	39,998,500	40,000,000
Class A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, Par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	60,000,000	100,000,000	60,000,000
Preferred stock, Shares Issued	56,538,285	60,000,000	54,200,000
Preferred stock, Shares outstanding	56,538,285	60,000,000	54,200,000
Class B convertible preferred stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, Par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	1,500	408
Preferred stock, Shares Issued	123	123	0
Preferred stock, Shares outstanding	123	123	0
Class C convertible preferred stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	0
Preferred stock, Shares Issued	760	0
Preferred stock, Shares outstanding	760	0
Class D convertible preferred stock [Member]
STOCKHOLDERS' EQUITY
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	2,000	0
Preferred stock, Shares Issued	2,000	0
Preferred stock, Shares outstanding	2,000	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 454,822	$ 395,277	$ 693,835	$ 1,470,499	$ 2,878,161	$ 3,343,833
Cost of Revenue	302,332	290,594	607,071	1,056,202	2,204,391	2,353,056
Gross profit	152,490	104,683	86,764	414,297	673,770	990,777
OPERATING EXPENSES:
Consulting fees	68,544	36,921	128,875	173,937	363,701	583,350
Professional and legal fees	236,981	96,796	358,538	171,614	316,239	293,269
Investor relations	111,601	19,368	278,956	63,152	181,637	168,177
General and administrative	867,107	689,557	1,564,556	1,380,529	3,111,305	5,410,440
Operating expenses	1,284,232	842,642	2,330,925	1,789,232	3,972,882	6,455,236
LOSS FROM OPERATIONS	(1,131,742)	(737,959)	(2,244,161)	(1,374,935)	(3,299,112)	(5,464,459)
OTHER INCOME (EXPENSE):
Interest expense	(12,404)	(102,180)	(67,769)	(229,510)	(482,107)	(393,611)
Amortization of debt discount	0	(631,084)	0	(1,079,374)	2,174,273	1,662,068
Loss on settlement of debt	0	0	(151,727)	(41,264)	41,262	0
Gain (loss) on change in fair value of derivative liability and equity securities	0	291,634	(41,627)	(417,298)	1,552,249	(604,289)
Other income (expense)	(12,404)	(441,630)	(261,123)	(1,767,446)	(1,145,393)	(2,604,274)
INCOME (LOSS) BEFORE INCOME TAXES	(1,144,146)	(1,179,589)	(2,505,284)	(3,142,381)	(4,444,505)	(8,068,733)
Income taxes	0	0	0	0	0	0
NET INCOME (LOSS)	(1,144,146)	(1,179,589)	(2,505,284)	(3,142,381)	(4,444,505)	(8,068,733)
Loss (income) attributable to non-controlling interests	145,657	153,799	365,065	196,160	410,788	163,001
NET INCOME (LOSS) ATTRIBUTABLE TO SINGLEPOINT INC. STOCKHOLDERS	$ (998,489)	$ (1,025,790)	$ (2,140,219)	$ (2,946,221)	$ (4,033,717)	$ (7,905,732)
Net income (loss) per share - basic	$ (0.03)	$ (0.04)	$ (0.06)	$ (0.13)	$ 0	$ (0.01)
Weighted average number of common shares outstanding - basic	38,213,035	24,075,925	36,400,337	23,489,688	2,209,230,173	1,504,104,112

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Preferred Stock Class A	Preferred Stock Class B	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Non-controlling Interest	Preferred Stock Class C	Preferred Stock Class D
Balance, shares at Dec. 31, 2018		50,950,000		1,236,319,023
Balance, amount at Dec. 31, 2018	$ (4,866,364)	$ 5,095	$ 0	$ 123,632	$ 63,940,510	$ (68,846,438)	$ (89,163)
Issuance of common shares for services, shares				26,983,333
Issuance of common shares for services, amount	374,050			$ 2,698	371,352
Issuance of common shares for services previously accrued, shares				8,000,000
Issuance of common shares for services previously accrued, amount	800,000			$ 800	799,200
Issuance of common shares for acquisition, shares				156,058,751
Issuance of common shares for acquisition, amount	1,966,341			$ 15,606	1,950,735
Issuance of common shares for principal and accrued interest on convertible notes, shares				135,418,713
Issuance of common shares for principal and accrued interest on convertible notes, amount	569,500			$ 13,542	555,958
Issuance of preferred shares for services, shares		10,000,000
Issuance of preferred shares for services, amount	3,100,000	$ 1,000			3,099,000
Conversion of preferred shares, shares		(6,750,000)		135,500,000
Conversion of preferred shares, amount	0	$ (675)	$ 0	$ 13,550	(12,875)
Warrants issued with convertible notes payable	0
Settlement of derivative liability due to debt conversion	1,506,513				1,506,513
Disposal of subsidiary	109,153					0	109,153
Net loss	(8,068,733)					(7,905,732)	(163,001)
Balance, shares at Dec. 31, 2019		54,200,000	54,200,000	22,643,731
Balance, amount at Dec. 31, 2019	(4,509,540)	$ 5,420	$ 5,420	$ 2,264	72,210,393	(76,752,170)	(143,011)	$ 0	$ 0
Issuance of common shares for services, shares				200,000
Issuance of common shares for services, amount	118,000			$ 20	117,980
Issuance of common shares for principal and accrued interest on convertible notes, shares				1,097,926
Issuance of common shares for principal and accrued interest on convertible notes, amount	233,421			$ 110	233,311
Conversion of preferred shares, shares			(1,600,000)	533,333
Conversion of preferred shares, amount	0		$ (160)	$ 53	107
Settlement of derivative liability due to debt conversion	319,765				319,765
Net loss	(3,142,381)					(2,946,221)	(196,160)
Balance, shares at Jun. 30, 2020		54,200,000	52,600,000	24,474,991
Balance, amount at Jun. 30, 2020	(6,980,575)	$ 5,420	$ 5,260	$ 2,447	73,049,120	(79,698,391)	(339,171)	0	0
Balance, shares at Dec. 31, 2019		54,200,000	54,200,000	22,643,731
Balance, amount at Dec. 31, 2019	(4,509,540)	$ 5,420	$ 5,420	$ 2,264	72,210,393	(76,752,170)	(143,011)	0	0
Issuance of common shares for services, shares				30,000,000
Issuance of common shares for services, amount	149,200			$ 3,000	146,200
Issuance of common shares for acquisition, amount		$ 0
Issuance of common shares for principal and accrued interest on convertible notes, shares				391,696,992
Issuance of common shares for principal and accrued interest on convertible notes, amount	778,657			$ 39,169	739,487
Issuance of preferred shares for services, shares		7,400,000
Issuance of preferred shares for services, amount	555,000	$ 740			554,260
Conversion of preferred shares, shares		(1,600,000)		40,000,000
Conversion of preferred shares, amount	0	$ (160)		$ 4,000	(3,840)
Settlement of derivative liability due to debt conversion	3,052,437				3,052,437
Net loss	(4,444,505)					(4,033,717)	(410,788)
Issuance of common shares pursuant to investment agreement, shares				320,000,000
Issuance of common shares pursuant to investment agreement, amount	812,576			$ 32,000	780,576
Issuance of preferred shares for cash, shares			408
Issuance of preferred shares for cash, amount	408,000		$ 0		408,000
Balance, shares at Dec. 31, 2020		60,000,000	408	33,075,711
Balance, amount at Dec. 31, 2020	(3,198,176)	$ 6,000	$ 0	$ 3,308	78,132,202	(80,785,887)	(553,799)	$ 0	$ 0
Issuance of common shares for services, shares				133,334
Issuance of common shares for services, amount	53,866			$ 13	53,853
Issuance of common shares for acquisition, shares				168,350
Issuance of common shares for acquisition, amount	500,000			$ 17	499,983
Conversion of preferred shares, shares		(3,461,715)	(285)	5,620,061
Conversion of preferred shares, amount	283	$ (346)		$ 562	67
Net loss	(2,505,284)					(2,140,219)	(365,065)
Issuance of preferred shares for cash, shares								760	2,000
Issuance of preferred shares for cash, amount	2,760,000				2,760,000			$ 0	$ 0
Issuance of common shares for principal and accrued interest on notes, shares				2,096,321
Issuance of common shares for principal and accrued interest on notes, amount	3,378,785			$ 210	3,378,576
Issuance of common shares for cash	0
Rounding adjustment in connection with reverse split, shares				1,744,343
Rounding adjustment in connection with reverse split, amount	174			$ 174
Balance, shares at Jun. 30, 2021		56,538,285	123	42,838,120				760	2,000
Balance, amount at Jun. 30, 2021	$ 989,648	$ 5,654	$ 0	$ 4,283	$ 84,824,680	$ (82,926,105)	$ (918,864)	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited)
Net loss attributable to Singlepoint Inc. stockholders	$ (2,140,219)	$ (2,946,221)	$ (4,033,717)	$ (7,905,732)
Adjustments to reconcile net loss to net cash used in operating activities
Loss attributable to non-controlling interests	(365,065)	(196,160)	(410,788)	(163,001)
Common stock issued for services	53,867	118,000	149,200	1,174,050
Gain on disposal of subsidiary			0	(55,694)
Depreciation	28,883	28,882	57,764	44,762
Amortization of intangibles	7,260	16,335	23,595	0
Amortization of debt discounts	0	1,079,374	2,174,273	1,662,068
Loss on change in fair value of equity securities	41,627	417,298	(1,552,249)	604,289
(Gain) loss on debt settlement	151,727	41,264	41,264	0
Preferred stock issued for services			555,000	3,100,000
Changes in operating assets and liabilities:
Accounts receivable	(297,539)	35,464	45,860	(43,249)
Prepaid expenses	(100,952)	15,991	19,593	(15,489)
Inventory	(68,180)	38,757	11,207	(74,506)
Accounts payable	395,045	12,254	77,423	21,304
Accrued expenses	110,305	420,333	886,196	(136,492)
NET CASH USED IN OPERATING ACTIVITIES	(2,183,241)	(918,429)	(1,955,379)	(1,787,690)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash received for return on investment		25,000	25,000	0
Cash paid for acquisition	(25,000)
Cash paid for property, plant and equipment	(16,120)	(25,000)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(41,120)	25,000	25,000
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from advances from related party	211,397	260,000	403,791	168,445
Proceeds from sale of common stock			812,576
Proceeds from short-term notes payable	311,070	332,737	372,232
Proceeds from long - term notes payable			150,000
Payments on advances to related party	(8,295)	0	0	(13,961)
Payments on convertible notes payable	(75,000)	(25,000)	(389,638)	37,352
Payments on capital lease obligations	(32,177)	(28,460)	58,737	38,095
Proceeds from issuance of convertible notes	0	320,500	320,500	1,750,000
Proceeds from sale of preferred stock - Class B			408,000	0
Payments on notes payable	(286,518)	0
Proceeds from sale of preferred stock - Class C	760,000	0
Proceeds from sale of preferred stock - Class D	2,000,000	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,880,477	859,777	2,018,724	1,829,037
NET CHANGE IN CASH	656,116	(33,652)	88,345	41,347
Cash at beginning of period	198,473	110,128	110,128	68,781
Cash at end of period	854,589	76,476	198,473	110,128
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	0	0	0	52,648
Income tax paid	0	0	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for accrued interest	0	3,185	15,420	108,828
Non-cash consideration given for acquisitions through issuance of common stock and notes payable	550,000	0
Original issue discount from issuance of notes payable	0	39,500	39,500	175,000
Common stock issued for conversion of debt and accrued interest	0	233,421	778,657	569,500
Common stock issued to acquire subsidiary			0	1,966,341
Recognition of debt discount attributable to derivative liability	0	984,801	984,801	1,500,000
Derivative liability settlements	0	319,765	3,052,437	1,506,513
Issuance of common stock previously accrued			0	800,000
Day one recognition of ROU asset and lease liability				181,692
Investment in Jacksam for reduction of advances from related party			218,874	0
Conversion of preferred stock to common stock	100	4,000	4,000	13,550
Derivative liability recognized from convertible debt	0	1,133,240	1,133,238	$ 1,954,759
Inventory transferred to Related Party for Note Receivable	63,456	0
Investment in Jacksam transferred for reduction in Related Party debt	547,010	0
Derivative liability in excess of face value			$ 149,213
Non-cash portion of termination agreement removing accrued compensation and Related Party debt in exchange for stock and new Related Party note	1,120,852	0
Deferred stock compensation recognized for acquisitions	450,000	0
Discount recognized on deferred stock compensation for acquisitions	$ 110,402	$ 0

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended	12 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Jun. 30, 2021	Dec. 31, 2020
ORGANIZATION AND NATURE OF BUSINESS
NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Corporate History On May 14, 2019, Singlepoint Inc. (“Singlepoint” or “the Company”) established a subsidiary, Singlepoint Direct Solar LLC (“Direct Solar America”), completing the acquisition of certain assets of Direct Solar LLC and AI Live Transfers LLC (See Note 3). The Company owns Fifty One Percent (51%) of the membership interests of Direct Solar America. On January 26, 2021 the Company entered into a purchase agreement to acquire 100% ownership of EnergyWyze, LLC, a limited liability company (“EnergyWyze”) (See Note 3). On February 12, 2021, the Company purchased 51% ownership of Box Pure Air, LLC, (“Box Pure Air”) (See Note 3). Business We are a company focused on providing renewable energy solutions and energy-efficient applications to drive better health and living. We currently have core subsidiaries specialized in solar energy and air purification. We built our portfolio through synergistic acquisitions, products, and partnerships. The Company’s initial focus is on solar energy. Through technology solutions we believe we will increase efficiencies across various markets. We strive to create long-term value for our shareholders by helping our partner companies to increase their market penetration, grow revenue and improve cash flow. As of June 30, 2021 we currently have five subsidiaries, EnergyWyze LLC, 100% interest, Box Pure Air, 51% interest, Direct Solar America, 51% interest, Discount Indoor Garden Supply, Inc. (“DIGS”), 90% interest, and ShieldSaver, LLC (“ShieldSaver”), 51% interest. Our principal offices are located at 2999 North 44th Street Suite 530, Phoenix, AZ 85018, telephone: (888) 682-7464. In April 2021, we formalized and completed the spin-off of 1606 Corp. We intend to spin-off additional assets or non-core subsidiaries in the future. Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. As of June 30, 2021, the Company has yet to achieve profitable operations and is dependent on its ability to raise capital from stockholders or other sources to sustain operations and to ultimately achieve viable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue in existence is dependent on the Company’s ability to develop the Company’s businesses and to achieve profitable operations. Since the Company has not yet achieved profitable operations and/or adequate cash flows, management will continue to pursue additional debt and equity financing.	NOTE 1 - ORGANIZATION AND NATURE OF BUSINESS Corporate History Carbon Credits International Inc. (“CCII”), which was formed on October 15, 2007 as a Nevada corporation, was the result of a spin off from Carbon Credits Industries, Inc. (“CCI”), its former parent issuer, on October 17, 2007. On December 23, 2011, CCII entered into a merger agreement with Lifestyle Wireless, Inc. (“LWI”), a Washington Corporation, with CCII remaining as the surviving company. The effective date of the merger was January 10, 2012. On July 1, 2013, CCII changed its name to Singlepoint Inc. (“Singlepoint” or “the Company”). On May 14, 2019, the Company established a subsidiary, Singlepoint Direct Solar LLC (“Direct Solar America”), completing the acquisition of certain assets of Direct Solar America and AI Live Transfers LLC (See Note 3). The Company owns Fifty One Percent (51%) of the membership interests of Direct Solar America. Business We are a company focused on providing renewable energy solutions and energy-efficient applications to drive better health and living. We currently have core subsidiaries including solar and air purification. We built our portfolio through synergistic acquisitions, products, and partnerships to provide a rich, diversified holding base. The Company’s initial focus is on solar energy and we are committed to building a foundation for future expansion opportunities and building brands based on technology solutions we believe will increase efficiencies across various markets. We strive to create long-term value for our shareholders by helping our partner companies to increase their market penetration, grow revenue and improve cash flow. As of December 31, 2020 we currently have three subsidiaries, Direct Solar America, 51% interest, Discount Indoor Garden Supply, Inc. (“DIGS”, 90% interest), and ShieldSaver, LLC (“ShieldSaver”, 51% interest). Our principal offices are located at 2999 North 44th Street Suite 530, Phoenix, AZ 85018, telephone: (888) 682-7464. We have formalized, announced and are in the process of spinning out our 1606 Corp. We may decide to due future spin-off additional assets or subsidiaries Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. As of December 31, 2020, the Company has yet to achieve profitable operations and is dependent on its ability to raise capital from stockholders or other sources to sustain operations and to ultimately achieve viable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s ability to continue in existence is dependent on the Company’s ability to develop the Company’s businesses and to achieve profitable operations. Since the Company does not anticipate achieving profitable operations and/or adequate cash flows in the near term, management will continue to pursue additional equity financing through private placements of the Company’s common stock.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of June 30, 2021 and December 31, 2020, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K for the year ended December 31, 2020, and our other reports on file with the Securities and Exchange Commission (“SEC”). Principles of Consolidation The consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of June 30, 2021 and December 31, 2020, and for the three and six months ended June 30, 2021 and 2020. All significant intercompany transactions have been eliminated in consolidation. On April 7, 2021 we completed the spin-off of 1606 Corp. whereby each holder of common stock and Class A Preferred Stock of the Company received one share of unregistered and restricted common stock and Class A Preferred Stock of 1606 Corp. for each such share owned of the Company. Inventory of $63,456 went to 1606 Corp. in exchange for a note receivable. All 1606 Corp. brand, web, social, media content, were included with the spin out for the business to be a fully operational entity at time of completion. Reverse Stock-split On March 26, 2021, we affected a 1 for 75 reverse stock split of our common stock. At the effective time of the reverse stock split, every 75 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. The number of authorized shares and the par value per share of the common stock and the number of authorized or issued and outstanding shares of the Company’s preferred stock remained unchanged. The reverse stock split did not cause an adjustment to the par value or the authorized shares of the common stock. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. All disclosures of common shares and per common share data in the accompanying financial statements and related notes reflect this reverse stock split for all periods presented. Revenues The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, DIGS), (2) Distribution (1606 and related products through the date of the spin-off) and, (3) Services Revenue (Direct Solar America) Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (3) EnergyWyze (4) Box Pure Air Retail Sales. Distribution Revenue. Services Revenue. Returns and other adjustments The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, and is netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company estimates for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the quarter ended June 30, 2021 are not material. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had deposits in excess of amounts insured by the FDIC as of June 30, 2021. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Committee (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption Income Taxes The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes'', which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward. Earnings (loss) Per Common Share Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Class A Preferred Stock. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Six Months Six Months Ended Ended June 30, 2021 June 30, 2020 Series A Preferred Stock 1,413,457,125 1,315,000,000 Series B Preferred Stock 806,557 - Series C Preferred Stock 747,540 - Series D Preferred Stock 1,395,349 - Convertible notes 20,000 19,108,819 Warrants 10,000,000 10,000,000 Potentially dilutive securities 1,428,295,424 2,753,161,412 Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions. Fair Value Measurements On January 1, 2011, the Company adopted guidance which defines fair value, establishes a framework for using fair value to measure financial assets and liabilities on a recurring basis, and expands disclosures about fair value measurements. Beginning on January 1, 2011, the Company also applied the guidance to non-financial assets and liabilities measured at fair value on a non-recurring basis, which includes goodwill and intangible assets. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. The Company’s financial instruments consist of cash, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, investments, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. The Company’s derivative liabilities have been valued as Level 3 instruments. As of December 31, 2019, the Company had an investment in equity securities that did not have a readily determinable fair value, or “RDFV”. This investment was assessed and measured at fair value that was determined to be zero. As of June 30, 2021, and December 31, 2020, this investment in equity securities did meet the standards for a RDFV and has been valued as a Level 1 instrument. For the six months ended June 30, 2021, a loss of $41,627 was recognized related to the fair value measurement of these equity securities. Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - June 30, 2021 $ - $ - $ - $ - Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - December 31, 2020 $ 588,637 $ - $ - $ 588,637 Recently Issued Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company’s financial position, operations or cash flows. Management has evaluated these new pronouncements through June 30, 2021. Subsequent Events Other than the events described in Note 10, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission.	NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of Singlepoint, DIGS, Direct Solar America and ShieldSaver as of December 31, 2020 and December 31, 2019, (with the accounts of Jiffy Auto Glass (“JAG”), a former subsidiary dissolved July 26, 2019). All significant intercompany transactions have been eliminated in consolidation. Revenues The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (DIGS, Singleseed), (2) Distribution (1606 and related products) and, (3) Services Revenue (Direct Solar, Mobile Web Credit Card Gateway, Shieldsaver). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (3) DIGS There were no revenues from Shield Saver or JAG (dissolved in 2019) during the year ended December 31, 2020. Retail Sales. Distribution Revenue. Services Revenue. Returns and other adjustments The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, and are netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company estimates for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the year ended December 31, 2020 and 2019 are not material. Cash and Cash Equivalents The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had no deposits in excess of amounts insured by the FDIC as of December 31, 2020. Convertible Instruments The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Committee (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption Income Taxes The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward. Earnings (loss) Per Common Share Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Class A Preferred Stock. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Year Ended Year Ended December 31, December 31, 2020 2019 Series A Preferred Stock 1,500,000,000 1,355,000,000 Series B Preferred Stock 200,655,733 - Convertible notes 1,500,000 603,436,155 Warrants 10,000,000 10,000,000 Potentially dilutive securities 1,712,155,733 1,968,436,155 Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions. Fair Value Measurements On January 1, 2011, the Company adopted guidance which defines fair value, establishes a framework for using fair value to measure financial assets and liabilities on a recurring basis, and expands disclosures about fair value measurements. Beginning on January 1, 2011, the Company also applied the guidance to non-financial assets and liabilities measured at fair value on a non-recurring basis, which includes goodwill and intangible assets. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. The Company’s financial instruments consist of cash, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. The Company’s derivative liabilities have been valued as Level 3 instruments. As of December 31, 2019, the Company had an investment in equity securities that did not have a readily determinable fair value, or “RDFV”. This investment was assessed and measured at fair value that was determined to be zero. As of December 31, 2020, this investment in equity securities did meet the standards for a RDFV and has been valued as Level 1 instruments. For the year ended December 31, 2020, a net gain of $807,511 was recognized related to the fair value measurement of these equity securities. Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - December 31, 2020 $ 588,637 $ - $ - $ 588,637 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - December 31, 2019 $ - $ - $ 2,813,150 $ 2,813,150 The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of December 31, 2019 and December 31, 2020: Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 984,801 Derivative liability settlements (3,053,213 ) Mark-to-market at December 31, 2020 (744,738 ) Balance, December 31, 2020 $ - Net income for the year included in earnings relating to the liabilities held at December 31, 2020 $ 744,738 Recently Issued Accounting Pronouncements Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement are dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. Costs for a financing lease are disaggregated and recognized as both an operating expense (for the amortization of the right-of-use asset) and interest expense (for interest on the lease liability). This standard was effective for our interim and annual periods beginning January 1, 2019 and was applied on a modified retrospective basis to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We adopted this standard on January 1, 2019. The adoption of this standard resulted in a charge of approximately $14,000 to general and administrative expense for the year ended December 31, 2019. There were various other accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company’s financial position, operations or cash flows. Management has evaluated these new pronouncements through December 31, 2020. Subsequent Events Other than the events described in Note 12, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission.

INVESTMENTS, ACQUISITIONS, GOOD

INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	6 Months Ended	12 Months Ended
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	Jun. 30, 2021	Dec. 31, 2020
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
NOTE 3 - INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	NOTE 3 - INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS Investments The Company records certain investments using the cost method. If cost exceeds fair value, an impairment loss is recognized unless the impairment is considered temporary. The Company records investments in equity securities using the fair value method. In certain cases, the equity securities may not meet the criteria for RDFV, then the Company determines the fair value using Black-Scholes calculations with applicable assumptions. The Company had investments recorded using the cash method of $35,000 as of June 30, 2021 and December 31, 2020. The Company had investments in equity securities using the fair value method of $0 and $588,637 as of June 30, 2021, and December 31, 2020, respectively. On April 26, 2021, the Company completed a debt reduction through the sale of Jacksam Corporation shares owned by the Company to Greg Lambrecht. No gain or losses were incurred with this debt settlement. 2021 Acquisition - Box Pure Air, LLC On February 26, 2021, the Company completed the acquisition of 51% of the membership interests in Box Pure Air, LLC. The purchase price consideration for this ownership interest was $500,000 paid with the issuance of 168,350 shares of common stock. The total value of common stock issued was allocated to goodwill pending further assessment and identification of acquired assets. Total revenue of $65,430 and $217,098, net loss of ($353,115) and ($353,115), and contributed net loss of ($180,088) and ($152,043) after non-controlling interest related to Box Pure Air for the three and six months ended June 30, 2021, respectively, are included in the Company’s accompanying consolidated statement of operations. 2021 Acquisition - EnergyWyze, LLC On January 26, 2021 the Company entered into a purchase agreement to acquire 100% ownership of EnergyWyze, LLC, a limited liability company. The purchase price consideration consisted of the following: The Company paid $25,000 at closing and the remaining balance of $50,000 in the form of a 180-day Note (the “Seller Note”) to be retired in conjunction with any capital raise associated with the up listing of the Company’s common stock to a national exchange. The Seller Note would be extendable for a period of 90-days at the Company’s option, furthermore the note can be converted at any time into Common Stock during the initial 180-day period based on the 10 Day Volume Weighted Average Price (VWAP) of the Company’s common stock. These two components of the purchase price consideration were allocated to Goodwill pending further assessment and identification of acquired assets. The Company paid the $25,000 at the closing and recorded a Seller Note with a fair value of $50,000 as a short-term liability on the balance sheet as of March 31, 2021. As of June 30, 2021, the Seller Note has been paid in full. The final component of the consideration consisted of the following: $450,000.00 USD in Restricted Common Stock of the Company based on the 10 Day VWAP immediately preceding the closing date. Such shares are allocated equally, $150,000 USD each, between the principal members of Energy Wyze, and will vest over a three-year period. Each principal member must be employed on the vesting date to be awarded such shares. The vesting schedule shall be as follows: $50,000 USD shall vest on July 1, 2021, and $100,000 USD, representing the remaining balance, shall be divided into ten equal amounts and will vest on quarterly basis over the next 10 quarters post the initial vesting period of July 1, 2021. For this component of the acquisition, the Company determined the $450,000 payment represented compensation for post-acquisition services due to the vesting directly tied to the sellers’ employment by the Company. Further, the Company determined that it was “more-likely-than-not” the principal members would remain employed for the 36-month vesting period. The Company determined the fair value of the $450,000 using the Black-Scholes calculation method based on the following criteria: March 31, 2021 Dividend yields 0 % Exercise price based on 10-day VWAP for the common stock $ 1.47 Volatility 136.8 % Risk free rate .018 % Based on the Black-Scholes calculation, the purchase consideration price of $450,000 had a fair value of $339,599. The Company recorded the $450,000, net of the initial $110,401 discount as a purchase price liability with an offset to deferred compensation asset. The deferred compensation and the discount amount will be amortized to compensation expense over the 36 months consistent with the vesting schedule set forth in the acquisition agreement. The purchase price liability will be converted to common stock upon issuance of any vested shares. Goodwill and Intangible Assets The following table presents details of the Company’s goodwill as of June 30, 2021 and December 31, 2020: Goodwill Balances at December 31, 2020: $ 1,893,740 Aggregate goodwill acquired 575,000 Impairment losses - Goodwill adjustment - Balances at June 30, 2021: $ 2,468,740 The Company periodically reviews the carrying value of intangible assets not subject to amortization, including goodwill, to determine whether impairment may exist. Goodwill and certain intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale or disposition of a significant portion of the business, or other factors. Specifically, a goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses level 3 inputs and a discounted cash flow methodology. A discounted cash flow analysis requires one to make various judgmental assumptions including assumptions about future cash flows, growth rates, and discount rates. The assumptions about future cash flows and growth rates are based on the Company’s budget and long-term plans. Discount rate assumptions are based on an assessment of the risk inherent in the respective reporting units. The Company used the discounted cash flow method for the impairment testing as of March 31, 2021, and December 31, 2020. The Company performed discounted cash flow analysis projected over four years to estimate the fair value of the reporting unit, using management’s best judgement as to revenue growth rates and expense projections. This analysis indicated cash flows (and discounted cash flows) greater than the book value of goodwill. The Company determined there were no indicators of impairment in goodwill as of June 30, 2021.	NOTE 3 - INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS Investments The Company records certain investments using the cost method. If cost exceeds fair value, an impairment loss is recognized unless the impairment is considered temporary. The Company records investments in equity securities using the fair value method. In certain cases, the equity securities may not meet the criteria for RDFV, then the Company determines the fair value using the market price of the equity securities on the given remeasurement date less the applicable discount calculated using a put option pricing model with the applicable assumptions and inputs. The Company had investments recorded using the cash method of $35,000 and $60,000 as of December 31, 2020 and 2019, respectively. The Company had investments in equity securities using the fair value method of $588,637 and $0 as of December 31, 2020 and 2019, respectively. 2019 Asset Acquisition - Direct Solar LLC and AI Live Transfers LLC On May 14, 2019, the Company, via the formation of Direct Solar America, completed the acquisition of certain assets of Direct Solar LLC and AI Live Transfers LLC (the “Acquired Assets”). The Company owns 51% of the membership interests of Direct Solar America. In connection with the acquisition of these assets the Company issued an aggregate of 156,058,751 shares of common stock. The Company agreed that it shall reinvest into Direct Solar America its portion of distributions of Net Cash Flow (as defined in the Operating Agreement of Direct Solar America), if any, up to $250,000 per quarter, up to a total of $750,000. Direct Solar America has not made any distributions and no amounts have been reinvested as of December 31, 2020. The total value of common stock issued for the purchase of the Acquired Assets was $1,966,340 on the issuance date and was allocated to goodwill based on the workforce acquired and to intangible assets based on trademarks and tradenames acquired. The total purchase price for the Acquired Assets was allocated as follows: Intangible assets $ 72,600 Goodwill 1,893,740 Current assets - Current liabilities - Total net assets acquired $ 1,966,340 The purchase price consists of the following: Cash - Common Stock 1,966,340 Total purchase price $ 1,966,340 Total revenue of $2,653,924, net loss of $848,351, and contributed net loss of $410,788 after non-controlling interest related to Direct Solar America for the year ended December 31 , 2020 are included in the Company’s accompanying consolidated statement of operations. Goodwill and Intangible Assets The following table presents details of the Company’s goodwill as of December 31, 2020 and December 31, 2019: Direct Solar America Balances at December 31, 2019: 1,966,340 Aggregate goodwill acquired - Impairment losses - Goodwill adjustment (72,600 ) Balances at December 31, 2020: $ 1,893,740 The Company periodically reviews the carrying value of intangible assets not subject to amortization, including goodwill, to determine whether impairment may exist. Goodwill and certain intangible assets are assessed annually, or when certain triggering events occur, for impairment using fair value measurement techniques. These events could include a significant change in the business climate, legal factors, a decline in operating performance, competition, sale or disposition of a significant portion of the business, or other factors. Specifically, a goodwill impairment test is used to identify potential impairment by comparing the fair value of a reporting unit with its carrying amount, including goodwill. The Company uses level 3 inputs and a discounted cash flow methodology. A discounted cash flow analysis requires one to make various judgmental assumptions including assumptions about future cash flows, growth rates, and discount rates. The assumptions about future cash flows and growth rates are based on the Company’s budget and long-term plans. Discount rate assumptions are based on an assessment of the risk inherent in the respective reporting units. The Company used the discounted cash flow method for the impairment testing as of December 31, 2020. The Company performed discounted cash flow analysis projected over four years to estimate the fair value of the reporting unit, using management’s best judgement as to revenue growth rates and expense projections. This analysis indicated cash flows (and discounted cash flows) greater than the book value of goodwill. The Company determined there were no indicators of impairment in goodwill during the year ended December 31, 2020. During the year ended December 31, 2020, the Company adjusted its goodwill to reflect its final valuation of its goodwill and intangible assets. The adjustment decreased goodwill and increased intangible assets by $72,600, with no effect on total purchase price. The gross intangible assets of $72,600 have an estimated useful life of three years, a net book value of $49,005 as of December 31, 2020, and amortization expense of $23,595 for the year ended December 31, 2020. Proforma Information (unaudited) Singlepoint Direct Solar LLC The following unaudited pro forma information presents the consolidated results of the Company’s operations and the results of the acquisition of the Acquired Assets as if the May 14, 2019 acquisition had been consummated on January 1, 2019. Such unaudited pro forma information is based on historical unaudited financial information with respect to the Acquired Assets acquisition and does not include operational or other charges which might have been affected by the Company. The unaudited pro forma information for the year ended December 31, 2019 presented below is for illustrative purposes only and is not necessarily indicative of the results which would have been achieved or results which may be achieved in the future: Year Ended December 31, 2019 Net revenue $ 4,098,382 Net loss $ (8,125,411 )

CONVERTIBLE NOTES PAYABLE AND N

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE	6 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE	Jun. 30, 2021	Dec. 31, 2020
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE
NOTE 4 - CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE	NOTE 4 - CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE Convertible notes payable consisted of the following: June 30, 2021 December 31, 2020 Convertible note payable to investor (the “UAHC Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The UAHC Note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The UAHC Note is secured by substantially all assets of the Company. The investor converted a total of $37,767 of principal and accrued interest of this note into 37,767,405 shares of the Company’s common stock. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021, whereby the Company issued 400,000 shares of common stock to repay the outstanding balance of principal plus accrued interest totaling $681,170. The Company recognized a loss on debt settlement of $35,830. - 581,723 Convertible note payable to investor (the “Iliad Note”) dated November 5, 2018 totaling $500,000, plus OID of $225,000 and legal fees of $20,000. The Iliad Note bears interest at 10% and matures on November 5, 2020. Total available under note is $5,520,000, including $500,000 OID (and $20,000 in legal fees applied to the first $500,000 tranche). The Iliad Note is convertible into shares of the Company’s common stock after 180 days at a discount of 35% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The Company borrowed $1,925,000 (including OID of $175,000) under this note during the year ended December 31, 2019. The investor converted a total of $458,360 of principal and accrued interest of this note into 214,880,617 shares of the Company’s common stock and was repaid $194,637 by the Company during the year ended December 31, 2020. The Iliad Note is secured by substantially all assets of the Company. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021, whereby the Company issued 1,333,333 shares of common stock to repay the outstanding balance of principal plus accrued interest totaling $2,253,667. The Company recognized a loss on debt settlement of $136,333. - 1,842,003 Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.525 per share. This note is currently in default. 10,500 10,500 Total convertible notes payable 10,500 2,434,226 Less debt discounts - - Convertible notes payable, net 10,500 2,434,226 Less current portion of convertible notes, net (10,500 ) (2,434,226 ) Long-term convertible notes payable, net $ - $ - Interest expense for the above notes payable for the six months ended June 30, 2021 and 2020 was $17,744 and $166,071, respectively. Total amortization of debt discounts was $0 and $1,079,374 for the six months ended June 30, 2021 and 2020, respectively. Short-term Notes Payable In May 2020, the Company received total loan proceeds of $332,737 under the SBA’s Paycheck Protection Program (“PPP”) and was included in short-term notes payable as of December 31, 2020. The two PPP loans include a promissory note with Direct Solar America with principal of $312,300 due May 7, 2022, and a promissory note with Singlepoint with principal of $20,437 due in 18 monthly installments beginning December 12, 2020. Under the PPP loan terms, the Company may apply for forgiveness of the PPP loans. On January 27, 2021 the Direct Solar America note was forgiven. On March 9, 2021, the Singlepoint note was forgiven. On January 27, 2021 Direct Solar America received a new PPP loan with principal of $311,070, due January 26, 2026, and bears interest at 1%. Long-term Note Payable In May 2020, the Company received loan proceeds of $150,000 under the SBA’s Economic Injury Disaster Loan program (“EIDL”). The EIDL dated May 22, 2020, bears interest at 3.75%, has a 30-year term, is secured by substantially all assets of the Company, and is due in monthly installments of $731 beginning May 1, 2022. Acquisition of EnergyWyze - Consideration Payables Related to the acquisition of EnergyWyze, the Company issued a non-interest bearing note in the amount of $50,000 (See Note 3). This note was recorded at face value, which was considered the fair value of this short-term note. As of June 30, 2021, the balance of this note has been satisfied. Also related to the acquisition of EnergyWyze, the Company incurred a purchase consideration obligation of $450,000 with a fair value of $339,599 (See Note 3), of which $203,759 is included in Short-term notes payable and $135,840 is included in Long-term notes payable.	NOTE 4 - CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE Convertible notes payable consisted of the following: December 31, 2020 December 31, 2019 Convertible note payable to investor (the “CVP Note”) dated October 10, 2017, with interest at 10%, an Original Issue Discount (“OID”) of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The CVP Note provides for additional tranches of a maximum of $3,970,000, which includes OID of 10%. The note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The CVP Note is secured by substantially all assets of the Company. The investor converted a total of $444,500 of principal and accrued interest of this note into 105,875,646 shares of the Company’s common stock and was repaid $40,000 by the Company during the year ended December 31, 2019. Additionally, the investor converted a total of $78,420 of principal and accrued interest of this note into 32,034,513 shares of the Company’s common stock and was repaid $25,000 by the Company in 2020, resulting in repayment in full in March 2020. - 100,235 Convertible note payable to investor (the “UAHC Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The UAHC Note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The UAHC Note is secured by substantially all assets of the Company. The investor converted a total of $37,767 of principal and accrued interest of this note into 37,767,405 shares of the Company’s common stock. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021 (see Note 12). 581,723 619,490 Convertible note payable to investor (the “Iliad Note”) dated November 5, 2018 totaling $500,000, plus OID of $225,000 and legal fees of $20,000. The Iliad Note bears interest at 10% and matures on November 5, 2020. Total available under note is $5,520,000, including $500,000 OID (and $20,000 in legal fees applied to the first $500,000 tranche). The Iliad Note is convertible into shares of the Company’s common stock after 180 days at a discount of 35% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The Company borrowed $1,925,000 (including OID of $175,000) under this note during the year ended December 31, 2019. The investor converted a total of $458,360 of principal and accrued interest of this note into 214,880,617 shares of the Company’s common stock and was repaid $194,637 by the Company during the year ended December 31, 2020. The Iliad Note is secured by substantially all assets of the Company. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021 (see Note 12). 1,842,003 2,495,000 Convertible note payable to investor (the “GSC Note”) dated March 11, 2020 totaling $320,500, plus OID of $30,000 and legal fees of $9,500. The GSC Note bears interest at 10% and matures on March 6, 2021. Total available under note is $1,440,000, including $120,000 OID (and $9,500 in legal fees taken on first $320,500 tranche). The GSC Note is convertible into shares of the Company’s common stock at any time at a discount of 25% of the lowest closing bid price of the Company’s common stock during the 10 trading days prior to conversion. The investor converted a total of $201,959 of principal and accrued interest of this note into 107,014,457 shares of the Company’s common stock and the full outstanding balance of $170,000 was repaid during the year ended December 31, 2020. - - Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. $ 10,500 $ 10,500 Total convertible notes payable 2,434,226 3,225,225 Less debt discounts (1,154,327 ) Convertible notes payable, net 2,434,226 2,070,898 Less current portion of convertible notes, net (2,434,226 ) (2,070,898 ) Long-term convertible notes payable, net $ - $ - Accrued interest on the above notes payable totaled $518,366 and $227,352 as of December 31, 2020 and 2019, respectively. Interest expense for the above notes payable for the years ended December 31, 2020 and 2019 was $306,158 and $300,168, respectively. Total amortization of debt discounts was $2,174,273 and $1,662,068 for the years ended December 31, 2020 and 2019, respectively. Short-term Notes Payable In May 2020, the Company received total loan proceeds of $332,737 under the SBA’s Paycheck Protection Program (“PPP”) and is included in short-term notes payable as of December 31, 2020. The two PPP loans include a promissory note with Direct Solar America with principal of $312,300, due May 7, 2022, and a promissory note with Singlepoint with principal of $20,437, due in 18 monthly installments beginning December 12, 2020. Both PPP loans bear interest at 1%. Under the PPP loan terms, the Company may apply (and plans to apply) for forgiveness of the PPP loans. Long-term Note Payable In May 2020, the Company received loan proceeds of $150,000 under the SBA’s Economic Injury Disaster Loan program (“EIDL”). The EIDL dated May 22, 2020, bears interest at 3.75%, has a 30-year term, is secured by substantially all assets of the Company, and is due in monthly installments of $731 beginning May 1, 2021.

OBLIGATIONS UNDER CAPITAL LEASE

OBLIGATIONS UNDER CAPITAL LEASE	6 Months Ended	12 Months Ended
OBLIGATIONS UNDER CAPITAL LEASE	Jun. 30, 2021	Dec. 31, 2020
OBLIGATIONS UNDER CAPITAL LEASE
Note 5 - OBLIGATIONS UNDER CAPITAL LEASE	NOTE 5 - OBLIGATIONS UNDER CAPITAL LEASE The Company leases approximately 1,400 square feet of office space at 2999 North 44th Street, Phoenix, Arizona 85018 through January 31, 2023 at a monthly base rent of $3,688 through February 2022 then increasing to $3,758 per month beginning February 2022. On July 2, 2019, the Company executed a lease agreement for an industrial building space in California for 24 months at base rent of $2,400 per month through June 30, 2021. On July 1, 2021, this lease went to a month-to-month basis. The above leases were classified as capital leases under ASC 842 which the Company adopted in 2019. The following is a summary of property held under these capital leases at June 30, 2021 and December 31, 2020: June 30, December 31, 2021 2020 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (157,332 ) (144,870 ) Total $ 66,705 $ 79,167 Future maturities of obligations under capital leases are as follows: Twelve months ending December 31, 2021 $ 40,391 2022 45,020 2023 3,758 Total minimum lease payments 89,169 Amounts representing interest (6,140 ) $ 83,029	NOTE 5 - OBLIGATIONS UNDER CAPITAL LEASE The Company leases approximately 1,400 square feet of office space at 2999 North 44th Street, Phoenix, Arizona 85018 through January 31, 2023 at a monthly base rent of $3,270 through January 2020, increasing to $3,618, $3,688 and to $3,758 per month beginning February 2020, February 2021 and February 2022, respectively. On July 2, 2019, the Company executed a lease agreement for an industrial building space in California for 24 months at base rent of $2,400 per month through June 30, 2021, upon which the lease expires. The above leases are classified as capital leases under ASC 842 which the Company adopted in 2019. The following is a summary of property held under these capital leases at December 31, 2020 and 2019: December 31, December 31, 2020 2019 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (144,870 ) (87,106 ) Total $ 79,167 $ 136,931 Future maturities of obligations under capital leases are as follows: Twelve months ending December 31, 2021 $ 58,585 2022 45,020 2023 3,758 Total minimum lease payments 107,363 Amounts representing interest (8,481 ) $ 98,882

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
DERIVATIVE LIABILITY	Dec. 31, 2020
DERIVATIVE LIABILITY
NOTE 6 - DERIVATIVE LIABILITY	NOTE 6 - DERIVATIVE LIABILITY Derivative Liability- Debt The fair value of the described embedded derivative on all convertible debt was valued at $0 due to the note amendment executed on October 12, 2020, and $2,813,150 at December 31, 2020 and December 31, 2019, respectively, which was determined using the Black Scholes Pricing Model with the following assumptions: December 31, 2020 December 31, 2019 Dividend yields 0 % 0 % Term 0-1.0 year 0-2.0 year Volatility 79.54%-107.2 % 107.0%-133.0 % Risk free rate 0.10-1.59 % 1.54-2.60 % The Company adjusted the recorded fair value of the derivative liability on debt to market resulting in non-cash, non-operating gain of $744,738 and $604,289 for the years ended December 31, 2020 and 2019, respectively. Note 2 contains a summary of changes in fair value of the Company’s Level 3 financial liabilities as of December 31, 2020.

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	6 Months Ended	12 Months Ended
STOCKHOLDERS EQUITY	Jun. 30, 2021	Dec. 31, 2020
STOCKHOLDERS EQUITY
NOTE 7 - STOCKHOLDERS EQUITY	NOTE 6 - STOCKHOLDERS’ EQUITY Class A Convertible Preferred Shares As of June 30, 2021, and December 31, 2020, the Company had authorized 100,000,000 shares of preferred stock, $0.0001 per value per share, of which 60,000,000 shares are designated as Series A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value per share, of which 56,538,285 and 60,000,000 shares were issued and outstanding as of June 30, 2021 and December 31, 2020, respectively. Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,413,457,125 as of June 30th, 2021 shares of common stock assuming full conversion of all outstanding shares. No dividends are payable unless declared by the Board of Directors. Each share of Class A Stock votes with the shares of Common Stock and is entitled to 50 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share. Class B Preferred Stock As of June 30, 2021, and December 31, 2020, the Company had authorized 1,500 shares of Class B Preferred Stock, $.0001 par value per share, of which 123 shares and 408 shares were issued and outstanding, respectively. Below is a summary description of the material rights, designations and preferences of the Class B Preferred Stock (all capitalized terms not otherwise defined herein shall have that definition assigned to it as per the Certificate of Designation). The Company has the right to redeem the Class B Preferred Stock, in accordance with the following schedule: i. If all of the Class B Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class B Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value together with any accrued but unpaid dividends; ii. If all of the Class B Preferred Stock are redeemed after ninety (90) calendar days and within one hundred twenty (120) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class B Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty percent (120%) of the Stated Value together with any accrued but unpaid dividends; and iii. If all of the Class B Preferred Stock are redeemed after one hundred and twenty (120) calendar days and within one hundred eighty (180) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class B Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty five percent (125%) of the Stated Value together with any accrued but unpaid dividends. iv. The Company shall redeem the Class B Preferred Stock on the date that is One (1) Calendar year from the issuance at an amount equaling the sum of the Stated Value and all accrued but unpaid dividends and all other amounts due pursuant to the Certificate of Designation. The Company shall pay a dividend of eight percent (8%) per annum on the Class B Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class B Preferred Stock calculated at the purchase price. The Stated Value of the Class B Preferred Stock is $1,200 per share. Following any Event of Default (as defined in the Certificate of Designation), all outstanding shares of Class B Preferred Stock shall come immediately due for redemption and the redemption amount shall accrue interest at the lesser of (a) 18% per annum or (b) the maximum legal rate. Redemption following an Event of Default shall occur at an amount equaling: one hundred and thirty five percent (135%), multiplied by the sum of the Stated Value, all accrued but unpaid dividends and all other amounts due pursuant to the Certificate of Designation for all shares of Class B Preferred Stock. The Class B Preferred Stock will vote together with the common stock on an as-converted basis subject to the Beneficial Ownership Limitations (as set forth in the Certificate of Designation). Each share of the Class B Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of Common Stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share of Preferred Stock by $0.183. From the date of issuance until the date when the Holder no longer holds any shares of Class B Preferred Stock, upon any issuance by the Company or any of its Subsidiaries of Common Stock or Common Stock Equivalents for cash consideration, Indebtedness or a combination of units thereof (a “Subsequent Financing”), the Holder may elect, in its sole discretion, to exchange (in lieu of conversion), if applicable, all or some of the shares of Class B Preferred Stock then held for any securities or units issued in a Subsequent Financing on a $1.00 for $1.00 basis. Additionally, if in such Subsequent Financing there are any contractual provisions or side letters that provide terms more favorable in the aggregate discount to the investors than the terms provided for hereunder, then the Company shall specifically notify the Holder of such additional or more favorable terms and such terms, at Holder’s option, shall become a part of the transaction documents with the Holder. In addition to any adjustments pursuant to the terms of the Certificate of Designation, if at any time the Company sells any Common Stock Equivalents or rights to purchase stock, warrants, securities or other property pro rata to the record holders of any class of shares of Common Stock (the “Purchase Rights”), then the Holder will be entitled to acquire, upon the terms applicable to such Purchase Rights, the aggregate Purchase Rights which the Holder could have acquired if the Holder had held the number of shares of Common Stock acquirable upon complete conversion of such Holder’s Preferred Stock (without regard to any limitations on exercise hereof, including without limitation, the Beneficial Ownership Limitation) immediately before the date on which a record is taken for the grant, issuance or sale of such Purchase Rights, or, if no such record is taken, the date as of which the record holders of shares of Common Stock are to be determined for the grant, issue or sale of such Purchase Rights (provided, however, to the extent that the Holder’s right to participate in any such Purchase Right would result in the Holder exceeding the Beneficial Ownership Limitation, then the Holder shall not be entitled to participate in such Purchase Right to such extent (or beneficial ownership of such shares of Common Stock as a result of such Purchase Right to such extent) and such Purchase Right to such extent shall be held in abeyance for the Holder until such time, if ever, as its right thereto would not result in the Holder exceeding the Beneficial Ownership Limitation). Notwithstanding the foregoing, the holders of the Preferred Stock shall not be entitled to such rights relating to the spin-off of non-core assets of the Company, even if the holders of common stock of the Company are entitled to such dividend. Upon a Subsequent Financing, a Holder of at least one hundred (100) shares of Class B Preferred Stock shall have the right to participate in up to an amount of the Subsequent Financing equal to 100% of the Subsequent Financing on the same terms, conditions and price provided for in the Subsequent Financing. If at any time on or after the issuance date of the Class B Preferred Stock, the Company proposes to file any Registration Statement with respect to any offering of equity securities, or securities or other obligations exercisable or exchangeable for, or convertible into, equity securities, by the Company for its own account or for shareholders of the Company for their account (or by the Company and by shareholders of the Company), other than a Registration Statement in connection with a merger or acquisition, then the Company shall offer to the Holders the opportunity to register the sale of such number of Preferred Stock as such Holders may request in writing. The foregoing summary of terms is subject to, and qualified in its entirety, by the Certificate of Designation for the Class B Preferred Stock. Class C Preferred Stock On January 28, 2021, the Company amended its Articles of Incorporation to designate 1,500 shares of undesignated preferred stock as Class C Preferred Stock, of which 760 shares were issued and outstanding as of June 30, 2021. Below is a summary description of the material rights, designations and preferences of the Class C Preferred Stock (all capitalized terms not otherwise defined herein shall have that definition assigned to it as per the Certificate of Designation). The Company has the right to redeem the Class C Preferred Stock, in accordance with the following schedule: i. If all of the Class C Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class C Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value together with any accrued but unpaid dividends; ii. If all of the Class C Preferred Stock are redeemed after ninety (90) calendar days and within one hundred twenty (120) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class C Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty percent (120%) of the Stated Value together with any accrued but unpaid dividends; and iii. If all of the Class C Preferred Stock are redeemed after one hundred and twenty (120) calendar days and within one hundred eighty (180) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class C Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty five percent (125%) of the Stated Value together with any accrued but unpaid dividends. iv. The Company shall redeem the Class C Preferred Stock on the date that is One (1) Calendar year from the issuance at an amount equaling the sum of the Stated Value and all accrued but unpaid dividends and all other amounts due pursuant to the Certificate of Designation. The Company shall pay a dividend of three percent (3%) per annum on the Class C Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class C Preferred Stock calculated at the purchase price. The Stated Value of the Class C Preferred Stock is $1,200 per share. The Class C Preferred Stock will vote together with the common stock on an as-converted basis subject to the Beneficial Ownership Limitations (as set forth in the Certificate of Designation). Each share of the Class C Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of Common Stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by the lesser of (i)(a) $1.22 (a fixed price equaling ninety percent (90%) of the average daily volume weighted average price (“VWAP”) for the Company’s common stock for the five (5) trading days preceding the execution of definitive agreements); and (b) where applicable, a fixed price equaling ninety percent (90%) of the average daily VWAP for the five (5) trading days following a reverse split.. From the date of issuance until the date when the Holder no longer holds any shares of Class C Preferred Stock, upon any issuance by the Company or any of its Subsidiaries of Common Stock or Common Stock Equivalents for cash consideration, Indebtedness or a combination of units thereof (a “Subsequent Financing”), the Holder may elect, in its sole discretion, to exchange (in lieu of conversion), if applicable, all or some of the shares of Class C Preferred Stock then held for any securities or units issued in a Subsequent Financing on a $1.00 for $1.00 basis. Additionally, if in such Subsequent Financing there are any contractual provisions or side letters that provide terms more favorable in the aggregate discount to the investors than the terms provided for hereunder, then the Company shall specifically notify the Holder of such additional or more favorable terms and such terms, at Holder’s option, shall become a part of the transaction documents with the Holder. If at any time the Company sells any Common Stock Equivalents or rights to purchase stock, warrants, securities or other property pro rata to the record holders of any class of shares of Common Stock (the “Purchase Rights”), then the Holder will be entitled to acquire, upon the terms applicable to such Purchase Rights, the aggregate Purchase Rights which the Holder could have acquired if the Holder had held the number of shares of Common Stock acquirable upon complete conversion of such Holder’s Preferred Stock (without regard to any limitations on exercise hereof, including without limitation, the Beneficial Ownership Limitation) immediately before the date on which a record is taken for the grant, issuance or sale of such Purchase Rights, or, if no such record is taken, the date as of which the record holders of shares of Common Stock are to be determined for the grant, issue or sale of such Purchase Rights ( provided however If at any time on or after the issuance date of the Class C Preferred Stock, the Company proposes to file any Registration Statement with respect to any offering of equity securities, or securities or other obligations exercisable or exchangeable for, or convertible into, equity securities, by the Company for its own account or for shareholders of the Company for their account (or by the Company and by shareholders of the Company), other than a Registration Statement in connection with a merger or acquisition, then the Company shall offer to the Holders the opportunity to register the sale of such number of Preferred Stock as such Holders may request in writing. The foregoing summary of terms is subject to, and qualified in its entirety, by the Certificate of Designation for the Class C Preferred Stock. Class D Convertible Preferred Stock On March 11, 2021, the Company amended its Articles of Incorporation to designate 2,000 shares of undesignated preferred stock as Class D Preferred Stock, of which 2,000 shares were issued and outstanding as of June 30, 2021. Below is a summary description of the material rights, designations and preferences of the Class D Preferred Stock (all capitalized terms not otherwise defined herein shall have that definition assigned to it as per the Certificate of Designation). The Company has the right to redeem the Class D Preferred Stock, in accordance with the following schedule: i. If all of the Class D Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class D Preferred Stock upon three (3) business days’ written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value together with any accrued but unpaid dividends; ii. If all of the Class D Preferred Stock are redeemed after ninety (90) calendar days and within one hundred twenty (120) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class D Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty percent (120%) of the Stated Value together with any accrued but unpaid dividends; and iii. If all of the Class D Preferred Stock are redeemed after one hundred and twenty (120) calendar days and within one hundred eighty (180) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class D Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and twenty five percent (125%) of the Stated Value together with any accrued but unpaid dividends. iv. The Company shall redeem the Class D Preferred Stock on the date that is One (1) Calendar year from the issuance at an amount equaling the sum of the Stated Value and all accrued but unpaid dividends and all other amounts due pursuant to the Certificate of Designation. The Company shall pay a dividend of three percent (3%) per annum on the Class D Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class D Preferred Stock calculated at the purchase price. The Stated Value of the Class D Preferred Stock is $1,200 per share. The Class D Preferred Stock will vote together with the common stock on an as-converted basis subject to the Beneficial Ownership Limitations (as set forth in the Certificate of Designation). Each share of the Class D Preferred Stock is convertible, at any time and from time to time from and after the issuance at the option of the Holder thereof, into that number of shares of Common Stock (subject to Beneficial Ownership Limitations) determined by dividing the Stated Value of such share by $1.73. From the date of issuance until the date when the Holder no longer holds any shares of Class D Preferred Stock, upon any issuance by the Company or any of its Subsidiaries of Common Stock or Common Stock Equivalents for cash consideration, Indebtedness or a combination of units thereof (a “Subsequent Financing”), the Holder may elect, in its sole discretion, to exchange (in lieu of conversion), if applicable, all or some of the shares of Class D Preferred Stock then held for any securities or units issued in a Subsequent Financing on a $1.00 for $1.00 basis. Additionally, if in such Subsequent Financing there are any contractual provisions or side letters that provide terms more favorable in the aggregate discount to the investors than the terms provided for hereunder, then the Company shall specifically notify the Holder of such additional or more favorable terms and such terms, at Holder’s option, shall become a part of the transaction documents with the Holder. If at any time the Company sells any Common Stock Equivalents or rights to purchase stock, warrants, securities or other property pro rata to the record holders of any class of shares of Common Stock (the “Purchase Rights”), then the Holder will be entitled to acquire, upon the terms applicable to such Purchase Rights, the aggregate Purchase Rights which the Holder could have acquired if the Holder had held the number of shares of Common Stock acquirable upon complete conversion of such Holder’s Preferred Stock (without regard to any limitations on exercise hereof, including without limitation, the Beneficial Ownership Limitation) immediately before the date on which a record is taken for the grant, issuance or sale of such Purchase Rights, or, if no such record is taken, the date as of which the record holders of shares of Common Stock are to be determined for the grant, issue or sale of such Purchase Rights ( provided however If at any time on or after the issuance date of the Class D Preferred Stock, the Company proposes to file any Registration Statement with respect to any offering of equity securities, or securities or other obligations exercisable or exchangeable for, or convertible into, equity securities, by the Company for its own account or for shareholders of the Company for their account (or by the Company and by shareholders of the Company), other than a Registration Statement in connection with a merger or acquisition, then the Company shall offer to the Holders the opportunity to register the sale of such number of Preferred Stock as such Holders may request in writing. The foregoing summary of terms is subject to, and qualified in its entirety, by the Certificate of Designation for the Class D Preferred Stock. As of June 30, 2021, and December 31, 2020, a total of 39,995,000 and 39,998,500 shares of preferred stock remain undesignated and unissued, respectively. Common Stock As of June 30, 2021, and December 31, 2020, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 42,475,133 and 33,075,711 shares issued and outstanding, respectively. Class C and D Preferred Stock Purchase Agreements. On January 28, 2021, the Company entered into a purchase agreement with GHS whereby GHS agreed to purchase, in tranches, up to $1,000,000 in exchange for 1,010 shares of Class C Preferred Stock. GHS purchased 760 shares for $750,000 as of June 30, 2021. On March 11, 2021, the Company entered into a purchase agreement with GHS whereby GHS agreed to purchase, in tranches, up to $2,000,000 in exchange for 2,000 shares of Class D Preferred Stock. On March 11, 2021 GHS purchased 500 shares for $500,000. On March 19, 2021, GHS purchased the second tranche of 500 shares of Class D Preferred Stock for $500,000. On March 26, 2021 GHS purchased the third tranche of 500 shares of Class D Preferred Stock for $500,000. On April 1, 2021, GHS purchased the fourth tranche of 500 shares of Class D Preferred Stock for $500,000. Shares issued during the six months ended June 30, 2021 On January 7, 2021, the Company issued 66,667 shares of common stock to consultants for services with a fair value of $18,000, or $0.27 per share. On January 26, 2021, the Company issued a total of 1,733,333 shares of common stock to UAHC and Iliad related to the convertible debt settlement agreement (See Note 4). On February 8, 2021, the Company issued 333,333 shares of common stock for the conversion of Class A Preferred stock. On March 27, 2021, the Company issued 168,350 shares of common stock for the $500,000 purchase consideration for 51% ownership in Box Pure Air (See Note 3). On April 2, 2021, the Company issued 1,744,343 shares of common stock in order to round up shares to the nearest round lot in connection with the reverse split. On May 4, 2021, the Company issued 375,000 shares of common stock in exchange for conversion of preferred Class A Preferred Stock. On May 26, 2021, the Company issued 66,667 shares of common stock to consultants for services with a fair value of $35,866, or $0.538 per share. On June 18, 2021, the Company issued 1,868,853 shares of common stock to GHS in exchange for conversion of their preferred stock Class B Preferred Stock. On June 24, 2021, the Company issued 1,375,000 shares of common stock each (for a total of 2,750,000) to two directors in exchange for conversion of their Class A Preferred Stock, and 2,461,715 shares of Class A Preferred Stock were cancelled. On June 30, 2021, the Company issued 292,875 shares of common stock in exchange for conversion of Class A Preferred Stock.	NOTE 7 - STOCKHOLDERS’ DEFICIT On January 30, 2020, the Company amended its Articles of Incorporation and authorized 5,000,000,000 shares of common stock (previously 2,000,000,000 shares) and 100,000,000 shares of preferred stock (previously 60,000,000 shares), of which 60,000,000 shares are designated as Class A Convertible Preferred Stock. The Company has retroactively reflected this amendment as of December 31, 2019. On December 18, 2020, the Company amended its Articles of Incorporation to designate 1,500 shares of undesignated preferred stock as Class B Preferred Stock. Class A Convertible Preferred Shares As of December 31, 2020 and, 2019, the Company had authorized 100,000,000 shares of preferred stock, $0.0001 par value per share, of which 60,000,000 shares are designated as Series A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value per share, of which 60,000,000 and 54,200,000 shares were issued and outstanding as of December 31, 2020 and 2019, respectively. Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,500,000,000 and 1,355,000,000 shares of common stock assuming full conversion of all outstanding shares as of December 31, 2020 and 2019, respectively. No dividends are payable unless declared by the Board of Directors. Each share of Class A Stock votes with the shares of Common Stock and is entitled to 50 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share. Class B Convertible Preferred Shares As of December 31, 2020, the Company authorized 1,500 shares of preferred stock, $.0001 par value per share, of which 408 shares were issued and outstanding. As of December 31, 2020 and 2019, a total of 39,998,500 and 40,000,000 shares of preferred stock remain undesignated and unissued, respectively. Common Stock As of December 31, 2020 and 2019, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 2,479,976,812 and 1,698,279,820 shares issued and outstanding as of December 31, 2020 and 2019, respectively. Equity Financing Agreement On April 21, 2020, the Company entered an Equity Financing Agreement (the “Equity Financing Agreement”) and Registration Rights Agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“GHS”). Pursuant to the Equity Financing Agreement GHS agreed to purchase up to $7,000,000 in shares of the Company’s common stock, from time to time over the course of twenty-four (24) months after effectiveness of a registration statement on Form S-1 (the “Registration Statement”) of the underlying shares of Common Stock (the “Contract Period”). The Registration Statement was declared effective on July 29, 2020 at which time the Company was authorized to direct GHS to purchase shares of Common Stock of the Company. The Equity Financing Agreement grants the Company the right, from time to time at its sole discretion (subject to certain conditions) during the Contract Period, to direct GHS to purchase shares of Common Stock on any business day (a “ The Equity Financing Agreement terminates upon any of the following events: when GHS has purchased an aggregate of $7,000,000 in the Common Stock of the Company pursuant to the Equity Financing Agreement; on the Date that is twenty-four (24) calendar months from the date the Registration Statement is declared "Effective"; at such time that the Registration Statement is no longer in effect; by the Company at any time, after ninety (90) calendar days’ notice following the closing of any Put; or upon thirty (30) calendar days after written notice by the Company if no Put Notices have been delivered. Actual sales of shares of Common Stock to the Investor under the Equity Financing Agreement will depend on a variety of factors to be determined by the Company from time to time, including, among others, market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding for the Company and its operations. The net proceeds under the Equity Financing Agreement to the Company will depend on the frequency and prices at which the Company sells shares of its stock to GHS. Shares issued during the year ended December 31, 2020 During the year ended December 31, 2020, the Company issued a total of 320,000,000 shares of common stock to GHS at an aggregate price of $812,576 (or $0.0025 per share) under the Put notices issued by the Company under the Equity Financing Agreement. During the year ended December 31, 2020, the Company issued an aggregate of 391,696,992 shares of common stock to investors for the conversion of a total of $778,657 of convertible debt and accrued interest. On February 11, 2020, the Company issued 10,000,000 shares of common stock to a consultant for services with a fair value of $87,000, or $0.0087 per share. On March 12, 2020, the Company issued 5,000,000 shares of common stock to a consultant for services with a fair value of $30,000, or $0.0060 per share. On October 9, 2020, the Company issued 7,400,000 shares of Class A Preferred Stock to five of the Company’s directors at an aggregate value of $555,000. On December 8, 2020 the Company issued 15,000,000 shares of common stock to two consultants for services with a fair value of $42,000, or $0.0021 per share.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2021	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 8 - RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Accrued Officer Compensation As of June 30, 2021 and December 31, 2020, a total of $240,750 and $1,005,230, respectively, was accrued for unpaid officer wages due the Company’s CEO, CFO and President under their respective employment agreements. Other On May 18, 2021, the Company entered into a Separation Agreement and General Release (the “Separation Agreement”) with Gregory Lambrecht. Pursuant to the Separation Agreement Mr. Lambrecht resigned as an officer and director of the Company and agreed to terminate his employment agreement with the Company. The Company agreed to pay Mr. Lambrecht $764,480.00 due in unpaid accrued compensation and $606,371.63 in indebtedness plus accrued interest through the date of the Agreement (the “Accrued Debt”) as follows: (i) the Company agreed to issue Mr. Lambrecht 362,987 shares of Common Stock (with standard restrictive legend) valued at $0.75 per share, equaling $272,240.00 (the “Shares”), (ii) the Company agreed to pay Mr. Lambrecht $250,000.00 within two business days of the date of the Separation Agreement, and (iii) the remaining amount of Accrued Debt of $848,612.00 will be satisfied through the issuance by the Company of a promissory note (the “Note”). The Note provides for ten percent (10%) per annum interest commencing as of August 1, 2021. The monthly payment amount of principal and interest shall be $21,522.98, with the first payment of $21,522.98 due September 1, 2021, and a final payment amount of $21,523.20 due on August 1, 2025. On April 26, 2021, the Company completed a debt reduction through the sale of Jacksam Corporation owned by the Company with Greg Lambrecht, CEO, resulting in the decrease of $547,010.37 in current liabilities. No gain or losses were incurred with this debt settlement. On May 24, 2021, the Seller Note related to the EnergyWyze acquisition was paid in full in exchange for loan sellers pursuant to the terms and conditions in the asset purchase and operating agreement.	NOTE 8 - RELATED PARTY TRANSACTIONS Accrued Officer Compensation As of December 31, 2020 and December 31, 2019, a total of $1,005,230 and $588,611, respectively, was accrued for unpaid officer wages due the Company’s CEO, CFO and President under their respective employment agreements. Other The Company’s CEO has advanced the Company funds since 2017, with a balance due of $911,826 and $735,000, respectively, plus accrued interest of $216,807 and $96,273 as of December 31, 2020 and 2019, respectively. These balances accrue interest at 12% beginning on October 1, 2018, are unsecured and due on demand. Total interest expense on the advances totaled $216,807 and $78,243, for the years ended December 31, 2020 and 2019, respectively. In November 2020, the Company sold the CEO 1,075,527 common shares of equity securities of Jacksam with a fair value measured at $218,874 and was recorded as a reduction of debt related to advances from the related party. As of December 31, 2020 and December 31, 2019, a total of $13,039 and $15,222, respectively, was due to the founder of DIGS for advances to DIGS. As of December 31, 2020 and December 31, 2019, a total of $0 and $2,892, respectively, was due the founder of DIGS and is included in accounts payable. In March 2020, the board of directors authorized the conversion of amounts payable to the Company’s officers to the Company’s common stock. The amounts are convertible at the option of the officer at a conversion price of $0.01 per share. As of the date of this report, no officer has converted any monies owed into shares of the Company’s common stock.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2021	Dec. 31, 2020
Commitments And Contingencies Disclosure Abstract
NOTE 9 - COMMITMENTS AND CONTINGENCIES	NOTE 8 - COMMITMENTS AND CONTINGENCIE Litigation On July 9, 2021 the Company and Direct Solar America served a complaint (the “Company Complaint”) in the United States District Court for the District of Arizona against Pablo Diaz Curiel, Kjelsey Johnson, and Brian Odle alleging, amongst other things, that the aforementioned individuals: (i) Interference with Direct Solar America’s existing and prospective business opportunities; (ii) made unauthorized use of, claims of ownership, and/or offers for sale under direct Solar America’s commercial identity; (iii) Misappropriated trade secrets of Direct Solar America; (iv) Breach of the Asset Purchase Agreement originally entered into between the Company and Mr. Diaz and Ms. Johnson (against Mr. Diaz and Ms. Johnson); and (v) Breach of the Employment Agreement originally entered into between Direct Solar America and Mr. Diaz (against Mr. Diaz). Also on July 9, 2021 the Company was served with a Complaint by Mr. Diaz (and certain other parties) against the Company and certain officers (and former officers) of the Company alleging, amongst other things: fraud, interference, breach of fiduciary duty, and breach of contract (“Diaz Complaint”). On August 6, 2021, the Company obtained a Preliminary Injunction against Pablo Diaz Curiel and Kjelsey Johnson enjoining them from using any information specific to Direct Solar America that was the subject of the Asset Purchase Agreement originally entered into between the Company and Mr. Diaz and Ms. Johnson. This includes among other things 1) any specific customer information; 2) price lists; 3) accounts; 4) web pages; and 5) similar specifically identifiable property. The Preliminary Injunction further prohibits Mr. Diaz and Ms. Johnson from reselling, disclosing or otherwise using Direct Solar America trademarks, client lists or other proprietary data. On August 11, 2021, an Order was issued consolidating the Company Complaint and the Diaz Complaint which results in the two legal actions being consolidated into one matter, and requiring them to refile their Complaint as a counterclaim. Equity Incentive Plan On January 30, 2020, the Company adopted the 2019 Equity Incentive Plan (the “Plan”) to provide additional means through the grant of awards to attract, motivate, retain and reward selected employees and other eligible persons. As of the date of this report the Company has not issued any awards under the Plan.	NOTE 9 - COMMITMENTS AND CONTINGENCIES Employment Agreements In May 2018 the Company entered into an employment agreement with Mr. Greg Lambrecht. The agreement provided that Mr. Lambrecht would serve as CEO and CFO of the Company for a term of three years at an annual salary of $220,000, and an incentive bonus as determined by the board of directors. The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such term. Greg Lambrecht resigned as CFO of the Company in January 2020. If employment is terminated as a result of his death or Disability (as defined in the agreement), the Company shall pay, his Base Salary (as defined in the agreement) and any accrued but unpaid Bonus (as defined in the agreement) and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to two years of Base Salary (at the time his Death or Disability occurs) within 30 days of his Death or Disability. In the event the Company does not have the cash flow to pay such amount within 30 days as set forth above, the Company may make such payments over 12 equal monthly installments. If employment is terminated by the Board of Directors of the Company for Cause (as defined in the agreement), then the Company shall pay his Base Salary through the date of his termination and there shall be no further entitlement to any other compensation or benefits from the Company. If employment is terminated by the Company (or its successor) upon the occurrence of a Change of Control (as defined in the agreement) or within six (6) months thereafter, the Company (or its successor, as applicable) shall (i) continue to pay to his Base Salary for a period of thirty six (36) months following such termination, (ii) pay any accrued and any earned but unpaid Bonus, (iv) pay the Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, (iv) pay expense reimbursement amounts through the date of termination. While the Company does not currently have a stock option plan, if one is created in the future and options are granted to Mr. Lambrecht, all such Stock Options that have not vested as of the date of such termination shall be accelerated and deemed to have vested as of such termination date and shall remain exercisable for a period as outlined in the Company’s Stock Option program, and (v) Mr. Lambrecht shall be entitled to receive equivalent share issuances as any executive officer, management or director of the Company receives for a period of 36 months thereafter. If employment is terminated by Mr. Lambrecht for Good Reason (as defined in the agreement), or if this Agreement is not renewed, then the Company shall (i) pay a single lump sum cash payment within five business days of such termination equal to 18 times the then monthly Base Salary in effect regardless of when such termination occurs (provided, that in the event the Company does not have the cash flow to pay such amount within five business days as set forth above, the Company may make such payments over 12 equal monthly installments), and (ii) pay Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, and (iii) pay Executive any expense reimbursement amounts owed, and payment for any unused vacation days, through the date of termination. All Stock Options that are scheduled to vest in the contract year of the date of such termination shall be accelerated and deemed to have vested as of the termination date. All Stock Options that have not vested (or deemed to have vested pursuant to the preceding sentence) shall be deemed expired, null and void. Any Stock Options that have vested as of the date of termination shall remain exercisable for a period as outlined in the Company’s Stock Option program. In May 2018 the Company entered into an employment agreement with Mr. Ralston. The agreement provided that Mr. Ralston would serve as President of the Company for a term of three years at an annual salary of $100,000, and an incentive bonus as determined by the board of directors. The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such term. If employment is terminated as a result of his death or Disability (as defined in the agreement), the Company shall pay, his Base Salary (as defined in the agreement) and any accrued but unpaid Bonus (as defined in the agreement) and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to two years of Base Salary (at the time his Death or Disability occurs) within 30 days of his Death or Disability. In the event the Company does not have the cash flow to pay such amount within 30 days as set forth above, the Company may make such payments over 12 equal monthly installments. If employment is terminated by the Board of Directors of the Company for Cause (as defined in the agreement), then the Company shall pay his Base Salary through the date of his termination and there shall be no further entitlement to any other compensation or benefits from the Company. If employment is terminated by the Company (or its successor) upon the occurrence of a Change of Control (as defined in the agreement) or within six (6) months thereafter, the Company (or its successor, as applicable) shall (i) continue to pay to his Base Salary for a period of thirty six (36) months following such termination, (ii) pay any accrued and any earned but unpaid Bonus, (iv) pay the Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, (iv) pay expense reimbursement amounts through the date of termination. While the Company does not currently have a stock option plan, if one is created in the future and granted to Mr. Ralston, all such Stock Options that have not vested as of the date of such termination shall be accelerated and deemed to have vested as of such termination date and shall remain exercisable for a period as outlined in the Company’s Stock Option program, and (v) Mr. Ralston shall be entitled to receive equivalent share issuances as any executive officer, management or director of the Company receives for a period of 36 months thereafter. If employment is terminated by Mr. Ralston for Good Reason (as defined in the agreement), or if this Agreement is not renewed, then the Company shall (i) pay a single lump sum cash payment within five business days of such termination equal to 18 times the then monthly Base Salary in effect regardless of when such termination occurs (provided, that in the event the Company does not have the cash flow to pay such amount within five business days as set forth above, the Company may make such payments over 12 equal monthly installments), and (ii) pay Executive the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, and (iii) pay Executive any expense reimbursement amounts owed, and payment for any unused vacation days, through the date of termination. All Stock Options that are scheduled to vest in the contract year of the date of such termination shall be accelerated and deemed to have vested as of the termination date. All Stock Options that have not vested (or deemed to have vested pursuant to the preceding sentence) shall be deemed expired, null and void. Any Stock Options that have vested as of the date of termination shall remain exercisable for a period as outlined in the Company’s Stock Option program. In January 2020, the Company entered into an employment agreement with Corey Lambrecht to serve as the Chief Financial Officer of the Company effective January 1, 2020. The following is a summary of the material terms of the employment agreement (all capitalized terms not otherwise defined herein are defined in the employment agreement): term is for a period of one year; salary is $80,000 per year; if employment is terminated as a result of his death or Disability, the Company shall pay the Base Salary and any accrued but unpaid Bonus and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to $40,000 (at the time his Death or Disability occurs) within 30 days of his Death or Disability; If employment is terminated by the Board for Cause, then the Company shall pay the Base Salary and Bonus earned through the date of his termination; If employment is terminated upon the occurrence of a Change of Control or within six (6) months thereafter, the Company (or its successor, as applicable) shall (i) continue to pay to the Base Salary for a period of six (6) months following such termination, (ii) pay any accrued and any earned but unpaid Bonus, (iii) pay the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, and (iv) pay expense reimbursement amounts through the date of termination. Equity Incentive Plan On January 30, 2020, the Company adopted the 2019 Equity Incentive Plan (the “Plan”) to provide additional means through the grant of awards to attract, motivate, retain and reward selected employees and other eligible persons. As of the date of this report the Company has not issued any awards under the Plan. Standard Eco LLC (“Standard Eco”) On October 8, 2020 Direct Solar America and the principals of Standard Eco agreed to the following terms and conditions: (i) Direct Solar America and principles of Standard Eco agreed to form new joint venture entities, to assist with the build out of a national solar installation network; ownership of the new joint ventures will be 51% Direct Solar America and 49% Standard Eco; if it is required by a state and/or territory that a certain percentage of ownership of an entity is required to be held by a qualifying third-party, both parties shall agree to proportionally dilute by the respective amount of ownership necessary to fulfill that requirement with the understanding that in no case shall Direct Solar America’s ownership interest be dilutable to less than fifty one (51%) percent. Any ownership granted as a requirement for a Qualifying Party shall not have any profit distribution rights and shall be deemed “non voting” with the voting right proportionally distributed based upon the existing memberships ownership interests. Standard Eco shall be allowed to continue operations in all states and territories and shall not be bound to any non-compete language and/or restriction of services. (ii) All business initiated through the efforts of Direct Solar America shall be designated to run through the new solar installation entity. As of December 31, 2020, no new additional joint ventures entities were established pursuant to the agreement and there were no financial obligations owed to Standard Eco based on certain threshold criteria.

REVENUE CLASSES AND CONCENTRATI

REVENUE CLASSES AND CONCENTRATIONS	6 Months Ended	12 Months Ended
REVENUE CLASSES AND CONCENTRATIONS	Jun. 30, 2021	Dec. 31, 2020
REVENUE CLASSES AND CONCENTRATIONS
NOTE 10 - REVENUE CLASSES AND CONCENTRATIONS	NOTE 9 - REVENUE CLASSES AND CONCENTRATIONS Selected financial information for the Company’s operating revenue for disaggregated revenue purposes are as follows: Six Months Ended June 30, Six Months Ended June 30, 2021 2020 Revenue by product/service lines: Retail $ 253,250 $ 34,362 Distribution 13,904 95,693 Services 426,681 1,340,444 Total $ 693,835 $ 1,470,499 Revenue by subsidiary: Singlepoint (parent company) $ 19,363 $ 127,865 Direct Solar America 389,081 1,318,184 DIGS 30,693 24,450 Energy Wyze 37,600 - Box Pure Air 217,098 - Total $ 693,835 $ 1,470,499 No customer comprised more than 10% of the Company’s revenue for six months ended June 30, 2021 or 2020.	NOTE 10 - REVENUE CLASSES AND CONCENTRATIONS Selected financial information for the Company’s operating revenue for disaggregated revenue purposes are as follows: Year Ended December 31, Year Ended December 31, 2020 2019 Revenue by product/service lines: Retail $ 85,428 $ 158,903 Distribution 138,809 521,013 Services 2,653,924 2,663,917 Total $ 2,878,161 $ 3,343,833 Revenue by subsidiary: Singlepoint (parent company) $ 184,561 $ 576,499 Direct Solar America 2,653,924 2,031,743 DIGS 39,676 151,381 Shield Saver - 19,339 JAG - 564,870 Total $ 2,878,161 $ 3,343,833 One customer comprised approximately 13% of the Company’s revenue for year ended December 31, 2019. Two customers comprised approximately 35% and 26%, respectively, of the Company's revenue for the year ended December 31, 2020.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2020
INCOME TAXES
NOTE 11- INCOME TAXES	NOTE 11 - INCOME TAXES The components of income tax expense for the years ended December 31, 2020 and 2019 consist of the following: 2020 2019 Federal tax statutory rate 21.0 % 21.0 % Permanent differences (0.0 )% (11.6 )% Valuation allowance 21.0 % (9.4 )% Effective rate 0 % 0 % Significant components of the Company’s estimated deferred tax assets and liabilities as of December 31, 2020 and 2019 are as follows: 2020 2019 Deferred tax assets: Net operating loss carryforwards $ 2,024,000 $ 1,238,000 Temporary differences 457,000 1,334,000 Total deferred tax asset 2,481,000 2,572,000 Valuation allowance (2,481,000 ) (2,572,000 ) The Company has net operating losses (“NOLs”) as of December 31, 2020 of approximately $9,700,000 for federal tax purposes, which will expire in varying amounts through 2039. The Company may be able to utilize its NOLs to reduce future federal and state income tax liabilities. However, these NOLs are subject to various limitations under Internal Revenue Code ("IRC") Section 382. IRC Section 382 limits the use of NOLs to the extent there has been an ownership change of more than 50 percentage points. In addition, the NOL carry-forwards are subject to examination by the taxing authority and could be adjusted or disallowed due to such exams. Although the Company has not undergone an IRC Section 382 analysis, it is possible that the utilization of the NOLs could be substantially limited. The Company has no tax provision for the years ended December 31,2020 and 2019 due to the net losses and full valuation allowances against net deferred tax assets.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2021	Dec. 31, 2020
SUBSEQUENT EVENTS
NOTE 12 - SUBSEQUENT EVENTS	Note Purchase Agreement On July 13, 2021 Warrant Settlement In July 2021 the Company entered into agreements with two entities relating to prior notes held by such entities. These agreements provide for the cancellation of all of the warrants and the Company issued an aggregate of 5,700,000 shares of common stock of the Company.	NOTE 12 - SUBSEQUENT EVENTS On January 26, 2021 the Company entered into a purchase agreement to acquire 100% ownership of EnergyWyze, LLC, a limited liability company. The purchase price consideration consists of the following: $75,000.00 with $25,000.00 paid at closing and the remaining balance of $50,000.00 to be in the form of a 180 day Seller Note to be retired in conjunction with any capital raise associated with the intended up listing to a national exchange. The Seller Note would be extendable for a period of 90 days at the Buyer’s option, furthermore the note can be converted at any time by the sellers into Common Stock during the initial 180-day period based on the 10 Day Volume Weighted Average Price (VWAP). $450,000.00 USD in Restricted Common Stock based on the 10 Day VWAP immediately preceding the closing date and each vesting period. Stock awarded will be allocated equally, $150,000.00 USD each, between the principals named in the LOI , and will vest over a three-year period. Each principal member must be employed by the Company on the vesting date to be awarded the equity award. The vesting schedule shall be as follows: $50,000.00 USD shall vest on July 1, 2021. $100,000.00 USD, representing the remaining individual balance, shall be divided into ten equal amounts and will vest on quarterly basis over the next 10 quarters post the initial vesting period of July 1, 2021. On January 27, 2021, the Company entered into a Note Settlement Agreement (“Settlement Agreement”) related to the UAHC and Iliad Notes. Pursuant to the terms of the Settlement Agreement, the Company issued 100,000,000 and 30,000,000 shares of common stock to repay the Iliad Note and the UAHC Note, respectively. As of January 27, 2021, the outstanding balances of Iliad Note and the UAHC Note plus accrued interest were $2,253,666.82 and $681,170, respectively. The Company recorded losses on the debt settlement of $136,333 and $35,830, for the Iliad Note and the UAHC Note, respectively. On January 28, 2021, the Company amended its Articles of Incorporation to designate 1,500 shares of undesignated preferred stock as Class C preferred stock. On January 28, 2021, the Company entered into a purchase agreement with GHS whereby GHS agreed to purchase, in tranches, up to $1,000,000 of Class C preferred stock in exchange for 1,010 shares of Class C preferred stock. GHS purchased the first tranche of 500 shares for $500,000. On February 12, 2021, the Company entered into an agreement to purchase 51% ownership of Box Pure Air, LLC, a Delaware limited liability company. The consideration consisted of an aggregate number of common stock shares equal to $500,000. On February 22, 2021, GHS purchased a second tranche of 250 shares of Class C preferred stock for $250,000. On March 11, 2021, the Company amended its Articles of Incorporation to designate 2,000 shares of undesignated preferred stock as Class D preferred stock. On March 11, 2021, the Company entered into a purchase agreement with GHS whereby GHS agreed to purchase, in tranches, up to $2,000,000 of Class D preferred stock in exchange for 2,000 shares of Class D preferred stock. GHS purchased the first tranche of 500 shares for $500,000. On March 19, 2021, GHS purchased the second tranche of 500 shares of Class D preferred stock for $500,000. On March 26, 2021 GHS purchased the third tranche of 500 shares of Class D preferred stock for $500,000. On April 1, 2021, GHS purchased the fourth tranche of 500 shares of Class D preferred stock for $500,000. On March 22, 2021, we filed a Certificate of Amendment (the “Certificate of Amendment”) with the Secretary of State of the State of Nevada to effect a 1 for 75 reverse stock split. At the effective time of the reverse stock split, every 75 shares of issued and outstanding common stock will be converted into one (1) share of issued and outstanding common stock. The number of authorized shares and the par value per share of the common stock and the number of authorized or issued and outstanding shares of the Company’s preferred stock will remain unchanged. On April 7, 2021 we completed the spin-off of 1606 Corp. whereby each holder of common stock and Class A Preferred Stock of the Company received one share of unregistered and restricted common stock and Class A Preferred Stock of 1606 Corp. for each such share owned of the Company.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation	The accompanying condensed financial statements contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of June 30, 2021 and December 31, 2020, and the results of our consolidated operations for the interim periods presented. We follow the same accounting policies when preparing quarterly financial data as we use for preparing annual data. These statements should be read in conjunction with the consolidated financial statements and the notes included in our latest annual report on Form 10-K for the year ended December 31, 2020, and our other reports on file with the Securities and Exchange Commission (“SEC”).	The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
Principles of Consolidation	The consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of June 30, 2021 and December 31, 2020, and for the three and six months ended June 30, 2021 and 2020. All significant intercompany transactions have been eliminated in consolidation. On April 7, 2021 we completed the spin-off of 1606 Corp. whereby each holder of common stock and Class A Preferred Stock of the Company received one share of unregistered and restricted common stock and Class A Preferred Stock of 1606 Corp. for each such share owned of the Company. Inventory of $63,456 went to 1606 Corp. in exchange for a note receivable. All 1606 Corp. brand, web, social, media content, were included with the spin out for the business to be a fully operational entity at time of completion.	The consolidated financial statements include the accounts of Singlepoint, DIGS, Direct Solar America and ShieldSaver as of December 31, 2020 and December 31, 2019, (with the accounts of Jiffy Auto Glass (“JAG”), a former subsidiary dissolved July 26, 2019). All significant intercompany transactions have been eliminated in consolidation.
Reverse Stock-split	On March 26, 2021, we affected a 1 for 75 reverse stock split of our common stock. At the effective time of the reverse stock split, every 75 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock. The number of authorized shares and the par value per share of the common stock and the number of authorized or issued and outstanding shares of the Company’s preferred stock remained unchanged. The reverse stock split did not cause an adjustment to the par value or the authorized shares of the common stock. As a result of the reverse stock split, the Company further adjusted the share amounts under its employee incentive plan which had no outstanding options and common stock warrant agreements with third parties. All disclosures of common shares and per common share data in the accompanying financial statements and related notes reflect this reverse stock split for all periods presented.
Revenues	The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (Box Pure Air, DIGS), (2) Distribution (1606 and related products through the date of the spin-off) and, (3) Services Revenue (Direct Solar America) Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (3) EnergyWyze (4) Box Pure Air	The Company records revenue under the adoption of ASC 606 by analyzing exchanges with its customers using a five-step analysis: (1) identifies the contract(s) with a customer; (2) identifies the performance obligations in the contract(s); (3) determines the transaction price; (4) allocates the transaction price to the performance obligations in the contract(s); and (5) recognizes revenue when (or as) the entity satisfies a performance obligation. The Company incurs costs associated with product distribution, such as freight and handling costs. The Company has elected to treat these costs as fulfillment activities and recognizes these costs at the same time that it recognizes the underlying product revenue. In accordance with ASC 606, the Company recognizes revenue at an amount that reflects the consideration that the Company expects to be entitled to receive in exchange for transferring goods or services to its customers. The Company’s policy is to record revenue when control of the goods transfers to the customer. The Company uses three categories for disaggregated revenue classification: (1) Retail Sales (DIGS, Singleseed), (2) Distribution (1606 and related products) and, (3) Services Revenue (Direct Solar, Mobile Web Credit Card Gateway, Shieldsaver). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (3) DIGS There were no revenues from Shield Saver or JAG (dissolved in 2019) during the year ended December 31, 2020.
Retail sales	Retail Sales.	Retail Sales.
Distribution Revenue	Distribution Revenue.	Distribution Revenue.
Services Revenue	Services Revenue.	Services Revenue.
Returns and other adjustments	The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, and is netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company estimates for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the quarter ended June 30, 2021 are not material.	The Company records an estimate for provisions of discounts, returns, allowances, customer rebates and other adjustments for each shipment, and are netted with gross sales. The Company’s discounts and customer rebates are known at the time of sale and the Company appropriately debits net product revenues for these transactions based on the known discount and customer rebates. The Company estimates for customer returns and allowances based on estimates of historical transactions and accounts for such provisions during the same period in which the related revenues are earned. Customer discounts, returns and rebates on product revenues during the year ended December 31, 2020 and 2019 are not material.
Cash and Cash Equivalents	The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had deposits in excess of amounts insured by the FDIC as of June 30, 2021.	The Company considers all highly liquid investments with the original maturities of ninety days or less at the time of purchase to be cash equivalents. The Company maintains deposits in financial institutions which are insured by the Federal Deposit Insurance Corporation (“FDIC”). The Company had no deposits in excess of amounts insured by the FDIC as of December 31, 2020.
Convertible Instruments	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Committee (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption	The Company evaluates and accounts for conversion options embedded in its convertible instruments in accordance with the Accounting Standards Committee (“ASC”) 815 “Derivatives and Hedging”. It provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments. These three criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative financial instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations as other income or other expense. Upon conversion or exercise of a derivative financial instrument, the instrument is marked to fair value at the conversion date and is reclassified to equity. The Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their earliest date of notes redemption
Income Taxes	The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes'', which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward.	The Company accounts for its income taxes in accordance with ASC 740 “Income Taxes”, which requires recognition of deferred tax assets and liabilities for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period that includes the enactment date. The Company has a net operating loss carryforward, however, due to the uncertainty of realization, the Company has provided a full valuation allowance for deferred tax assets resulting from this net operating loss carryforward.
Earnings (loss) Per Common Share	Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Class A Preferred Stock. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Six Months Six Months Ended Ended June 30, 2021 June 30, 2020 Series A Preferred Stock 1,413,457,125 1,315,000,000 Series B Preferred Stock 806,557 - Series C Preferred Stock 747,540 - Series D Preferred Stock 1,395,349 - Convertible notes 20,000 19,108,819 Warrants 10,000,000 10,000,000 Potentially dilutive securities 1,428,295,424 2,753,161,412	Basic loss per common share has been calculated based upon the weighted average number of common shares outstanding during the period in accordance with the ASC 260-10, “Earnings per Share”. Common stock equivalents are not used in the computation of loss per share, as their effect would be antidilutive. Diluted EPS includes the effect from potential issuance of common stock, including stock issuable pursuant to the assumed exercise of warrants and conversion of convertible notes and Class A Preferred Stock. Dilutive EPS is computed by dividing net income (loss) by the sum of the weighted average number of common stock outstanding, and the dilutive shares. The following table summarizes the number of shares of common stock issuable pursuant to our convertible securities that were excluded from the diluted per share calculation because the effect of including these potential shares was antidilutive even though the exercise price could be less than the average market price of the common shares: Year Ended Year Ended December 31, December 31, 2020 2019 Series A Preferred Stock 1,500,000,000 1,355,000,000 Series B Preferred Stock 200,655,733 - Convertible notes 1,500,000 603,436,155 Warrants 10,000,000 10,000,000 Potentially dilutive securities 1,712,155,733 1,968,436,155
Use of Estimates in the Preparation of Financial Statements	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions.	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates and assumptions.
Fair Value Measurements	On January 1, 2011, the Company adopted guidance which defines fair value, establishes a framework for using fair value to measure financial assets and liabilities on a recurring basis, and expands disclosures about fair value measurements. Beginning on January 1, 2011, the Company also applied the guidance to non-financial assets and liabilities measured at fair value on a non-recurring basis, which includes goodwill and intangible assets. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows: Level 1 - Valuation is based upon unadjusted quoted market prices for identical assets or liabilities in accessible active markets. Level 2 - Valuation is based upon quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in inactive markets; or valuations based on models where the significant inputs are observable in the market. Level 3 - Valuation is based on models where significant inputs are not observable. The unobservable inputs reflect a company’s own assumptions about the inputs that market participants would use. The Company’s financial instruments consist of cash, accounts receivable, investments, accounts payable, convertible notes payable, advances from related parties, and derivative liabilities. The estimated fair value of cash, accounts receivable, investments, accounts payable, convertible notes payable and advances from related parties approximate their carrying amounts due to the short-term nature of these instruments. Certain non-financial assets are measured at fair value on a nonrecurring basis. Accordingly, these assets are not measured and adjusted to fair value on an ongoing basis but are subject to periodic impairment tests. The Company’s derivative liabilities have been valued as Level 3 instruments. As of December 31, 2019, the Company had an investment in equity securities that did not have a readily determinable fair value, or “RDFV”. This investment was assessed and measured at fair value that was determined to be zero. As of June 30, 2021, and December 31, 2020, this investment in equity securities did meet the standards for a RDFV and has been valued as a Level 1 instrument. For the six months ended June 30, 2021, a loss of $41,627 was recognized related to the fair value measurement of these equity securities. Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - June 30, 2021 $ - $ - $ - $ - Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - December 31, 2020 $ 588,637 $ - $ - $ 588,637	The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of December 31, 2019 and December 31, 2020: Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 984,801 Derivative liability settlements (3,053,213 ) Mark-to-market at December 31, 2020 (744,738 ) Balance, December 31, 2020 $ - Net income for the year included in earnings relating to the liabilities held at December 31, 2020 $ 744,738
Recently Issued Accounting Pronouncements	There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company’s financial position, operations or cash flows. Management has evaluated these new pronouncements through June 30, 2021.	Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This standard requires all leases that have a term of over 12 months to be recognized on the balance sheet with the liability for lease payments and the corresponding right-of-use asset initially measured at the present value of amounts expected to be paid over the term. Recognition of the costs of these leases on the income statement are dependent upon their classification as either an operating or a financing lease. Costs of an operating lease will continue to be recognized as a single operating expense on a straight-line basis over the lease term. Costs for a financing lease are disaggregated and recognized as both an operating expense (for the amortization of the right-of-use asset) and interest expense (for interest on the lease liability). This standard was effective for our interim and annual periods beginning January 1, 2019 and was applied on a modified retrospective basis to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We adopted this standard on January 1, 2019. The adoption of this standard resulted in a charge of approximately $14,000 to general and administrative expense for the year ended December 31, 2019. There were various other accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company’s financial position, operations or cash flows. Management has evaluated these new pronouncements through December 31, 2020.
Subsequent Events	Other than the events described in Note 10, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission.	Other than the events described in Note 12, there were no subsequent events that required recognition or disclosure. The Company evaluated subsequent events through the date the financial statements were issued and filed with the Securities and Exchange Commission.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of Earnings (loss) Per Common Share	Six Months Six Months Ended Ended June 30, 2021 June 30, 2020 Series A Preferred Stock 1,413,457,125 1,315,000,000 Series B Preferred Stock 806,557 - Series C Preferred Stock 747,540 - Series D Preferred Stock 1,395,349 - Convertible notes 20,000 19,108,819 Warrants 10,000,000 10,000,000 Potentially dilutive securities 1,428,295,424 2,753,161,412	Year Ended Year Ended December 31, December 31, 2020 2019 Series A Preferred Stock 1,500,000,000 1,355,000,000 Series B Preferred Stock 200,655,733 - Convertible notes 1,500,000 603,436,155 Warrants 10,000,000 10,000,000 Potentially dilutive securities 1,712,155,733 1,968,436,155
Schedule of derivative liabilities at fair value		Derivative Liability Balance, December 31, 2019 2,813,150 Additions recognized as debt discount 984,801 Derivative liability settlements (3,053,213 ) Mark-to-market at December 31, 2020 (744,738 ) Balance, December 31, 2020 $ - Net income for the year included in earnings relating to the liabilities held at December 31, 2020 $ 744,738
Schedule of Fair Value Measurements	Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - June 30, 2021 $ - $ - $ - $ - Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - December 31, 2020 $ 588,637 $ - $ - $ 588,637	Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - December 31, 2020 $ 588,637 $ - $ - $ 588,637 Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities - December 31, 2019 $ - $ - $ 2,813,150 $ 2,813,150

INVESTMENTS ACQUISITIONS GOODWI

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
Schedule of Fair value of assets acquired	March 31, 2021 Dividend yields 0 % Exercise price based on 10-day VWAP for the common stock $ 1.47 Volatility 136.8 % Risk free rate .018 %	Intangible assets $ 72,600 Goodwill 1,893,740 Current assets - Current liabilities - Total net assets acquired $ 1,966,340 The purchase price consists of the following: Cash - Common Stock 1,966,340 Total purchase price $ 1,966,340
Schedule of goodwill	Goodwill Balances at December 31, 2020: $ 1,893,740 Aggregate goodwill acquired 575,000 Impairment losses - Goodwill adjustment - Balances at June 30, 2021: $ 2,468,740	Direct Solar America Balances at December 31, 2019: 1,966,340 Aggregate goodwill acquired - Impairment losses - Goodwill adjustment (72,600 ) Balances at December 31, 2020: $ 1,893,740
Schedule of Proforma Information		Year Ended December 31, 2019 Net revenue $ 4,098,382 Net loss $ (8,125,411 )

CONVERTIBLE NOTES PAYABLE AND_2

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)	6 Months Ended	12 Months Ended
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)	Jun. 30, 2021	Dec. 31, 2020
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)
Schedule of Convertible notes payable	Convertible notes payable consisted of the following: June 30, 2021 December 31, 2020 Convertible note payable to investor (the “UAHC Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The UAHC Note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The UAHC Note is secured by substantially all assets of the Company. The investor converted a total of $37,767 of principal and accrued interest of this note into 37,767,405 shares of the Company’s common stock. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021, whereby the Company issued 400,000 shares of common stock to repay the outstanding balance of principal plus accrued interest totaling $681,170. The Company recognized a loss on debt settlement of $35,830. - 581,723 Convertible note payable to investor (the “Iliad Note”) dated November 5, 2018 totaling $500,000, plus OID of $225,000 and legal fees of $20,000. The Iliad Note bears interest at 10% and matures on November 5, 2020. Total available under note is $5,520,000, including $500,000 OID (and $20,000 in legal fees applied to the first $500,000 tranche). The Iliad Note is convertible into shares of the Company’s common stock after 180 days at a discount of 35% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The Company borrowed $1,925,000 (including OID of $175,000) under this note during the year ended December 31, 2019. The investor converted a total of $458,360 of principal and accrued interest of this note into 214,880,617 shares of the Company’s common stock and was repaid $194,637 by the Company during the year ended December 31, 2020. The Iliad Note is secured by substantially all assets of the Company. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021, whereby the Company issued 1,333,333 shares of common stock to repay the outstanding balance of principal plus accrued interest totaling $2,253,667. The Company recognized a loss on debt settlement of $136,333. - 1,842,003 Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.525 per share. This note is currently in default. 10,500 10,500 Total convertible notes payable 10,500 2,434,226 Less debt discounts - - Convertible notes payable, net 10,500 2,434,226 Less current portion of convertible notes, net (10,500 ) (2,434,226 ) Long-term convertible notes payable, net $ - $ -	Convertible notes payable consisted of the following: December 31, 2020 December 31, 2019 Convertible note payable to investor (the “CVP Note”) dated October 10, 2017, with interest at 10%, an Original Issue Discount (“OID”) of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The CVP Note provides for additional tranches of a maximum of $3,970,000, which includes OID of 10%. The note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The CVP Note is secured by substantially all assets of the Company. The investor converted a total of $444,500 of principal and accrued interest of this note into 105,875,646 shares of the Company’s common stock and was repaid $40,000 by the Company during the year ended December 31, 2019. Additionally, the investor converted a total of $78,420 of principal and accrued interest of this note into 32,034,513 shares of the Company’s common stock and was repaid $25,000 by the Company in 2020, resulting in repayment in full in March 2020. - 100,235 Convertible note payable to investor (the “UAHC Note”) dated October 10, 2017, with interest at 10%, an OID of $70,000, due October 6, 2019, convertible into shares of the Company’s common stock at a discount of 60% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The UAHC Note includes a warrant to purchase 5,000,000 shares of the Company’s common stock at a price of $0.10 per share. The UAHC Note is secured by substantially all assets of the Company. The investor converted a total of $37,767 of principal and accrued interest of this note into 37,767,405 shares of the Company’s common stock. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021 (see Note 12). 581,723 619,490 Convertible note payable to investor (the “Iliad Note”) dated November 5, 2018 totaling $500,000, plus OID of $225,000 and legal fees of $20,000. The Iliad Note bears interest at 10% and matures on November 5, 2020. Total available under note is $5,520,000, including $500,000 OID (and $20,000 in legal fees applied to the first $500,000 tranche). The Iliad Note is convertible into shares of the Company’s common stock after 180 days at a discount of 35% of the average of the three lowest closing bid prices of the Company’s common stock during the 20 trading days prior to conversion. The Company borrowed $1,925,000 (including OID of $175,000) under this note during the year ended December 31, 2019. The investor converted a total of $458,360 of principal and accrued interest of this note into 214,880,617 shares of the Company’s common stock and was repaid $194,637 by the Company during the year ended December 31, 2020. The Iliad Note is secured by substantially all assets of the Company. This note was amended on October 12, 2020 whereby the maturity due date was extended to December 31, 2022 with monthly payments required commencing October 1, 2020. A final note settlement agreement was executed on January 27, 2021 (see Note 12). 1,842,003 2,495,000 Convertible note payable to investor (the “GSC Note”) dated March 11, 2020 totaling $320,500, plus OID of $30,000 and legal fees of $9,500. The GSC Note bears interest at 10% and matures on March 6, 2021. Total available under note is $1,440,000, including $120,000 OID (and $9,500 in legal fees taken on first $320,500 tranche). The GSC Note is convertible into shares of the Company’s common stock at any time at a discount of 25% of the lowest closing bid price of the Company’s common stock during the 10 trading days prior to conversion. The investor converted a total of $201,959 of principal and accrued interest of this note into 107,014,457 shares of the Company’s common stock and the full outstanding balance of $170,000 was repaid during the year ended December 31, 2020. - - Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. $ 10,500 $ 10,500 Total convertible notes payable 2,434,226 3,225,225 Less debt discounts (1,154,327 ) Convertible notes payable, net 2,434,226 2,070,898 Less current portion of convertible notes, net (2,434,226 ) (2,070,898 ) Long-term convertible notes payable, net $ - $ -

OBLIGATIONS UNDER CAPITAL LEA_2

OBLIGATIONS UNDER CAPITAL LEASE (Tables)	6 Months Ended	12 Months Ended
OBLIGATIONS UNDER CAPITAL LEASE (Tables)	Jun. 30, 2021	Dec. 31, 2020
OBLIGATIONS UNDER CAPITAL LEASE
Summary of property held under capital leases	June 30, December 31, 2021 2020 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (157,332 ) (144,870 ) Total $ 66,705 $ 79,167	December 31, December 31, 2020 2019 Office and warehouse facilities $ 224,037 $ 224,037 Accumulated amortization (144,870 ) (87,106 ) Total $ 79,167 $ 136,931
Summary of Future maturities of obligations	Twelve months ending December 31, 2021 $ 40,391 2022 45,020 2023 3,758 Total minimum lease payments 89,169 Amounts representing interest (6,140 ) $ 83,029	Twelve months ending December 31, 2021 $ 58,585 2022 45,020 2023 3,758 Total minimum lease payments 107,363 Amounts representing interest (8,481 ) $ 98,882

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	12 Months Ended
DERIVATIVE LIABILITY (Tables)	Dec. 31, 2020
DERIVATIVE LIABILITY (Tables)
Schedule of fair value of the derivative liability	December 31, 2020 December 31, 2019 Dividend yields 0 % 0 % Term 0-1.0 year 0-2.0 year Volatility 79.54%-107.2 % 107.0%-133.0 % Risk free rate 0.10-1.59 % 1.54-2.60 %

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	6 Months Ended	12 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Tables)	Jun. 30, 2021	Dec. 31, 2020
REVENUE CLASSES AND CONCENTRATIONS (Tables)
Summary of operating revenue for disaggregated revenue purposes	Six Months Ended June 30, Six Months Ended June 30, 2021 2020 Revenue by product/service lines: Retail $ 253,250 $ 34,362 Distribution 13,904 95,693 Services 426,681 1,340,444 Total $ 693,835 $ 1,470,499 Revenue by subsidiary: Singlepoint (parent company) $ 19,363 $ 127,865 Direct Solar America 389,081 1,318,184 DIGS 30,693 24,450 Energy Wyze 37,600 - Box Pure Air 217,098 - Total $ 693,835 $ 1,470,499	Year Ended December 31, Year Ended December 31, 2020 2019 Revenue by product/service lines: Retail $ 85,428 $ 158,903 Distribution 138,809 521,013 Services 2,653,924 2,663,917 Total $ 2,878,161 $ 3,343,833 Revenue by subsidiary: Singlepoint (parent company) $ 184,561 $ 576,499 Direct Solar America 2,653,924 2,031,743 DIGS 39,676 151,381 Shield Saver - 19,339 JAG - 564,870 Total $ 2,878,161 $ 3,343,833

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2020
INCOME TAXES
Schedule of components of income tax expense	2020 2019 Federal tax statutory rate 21.0 % 21.0 % Permanent differences (0.0 )% (11.6 )% Valuation allowance 21.0 % (9.4 )% Effective rate 0 % 0 %
Schedule of deferred tax assets and liabilities	2020 2019 Deferred tax assets: Net operating loss carryforwards $ 2,024,000 $ 1,238,000 Temporary differences 457,000 1,334,000 Total deferred tax asset 2,481,000 2,572,000 Valuation allowance (2,481,000 ) (2,572,000 )

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)	Jun. 30, 2021	Feb. 26, 2021	Feb. 12, 2021	Jan. 26, 2021
Box Pure Air LLC [Member]
Membership interest	51.00%	51.00%	51.00%
Equity ownership, percentage			51.00%
Energy Wyze, LLC [Member]
Membership interest	100.00%			100.00%
Equity ownership, percentage				100.00%
Solar America [Member]
Membership interest		51.00%
Discount Garden Supply [Member]
Membership interest	90.00%		90.00%
Direct Solar, LLC [Member]
Membership interest		51.00%
Shield Saver, LLC [Member]
Equity ownership, percentage	51.00%		51.00%

BASIS OF PRESENTATION AND SUM_4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Potentially dilutive securities	1,428,295,424	2,753,161,412	1,712,155,733	1,968,436,155
Warrants [Member]
Potentially dilutive securities	10,000,000	10,000,000	10,000,000	10,000,000
Convertible Notes [Member]
Potentially dilutive securities	20,000	19,108,819	1,500,000	603,436,155
Series D Preferred Stock [Member]
Potentially dilutive securities	1,395,349
Series B Preferred Stock [Member]
Potentially dilutive securities	806,557		200,655,733
Series C Preferred Stock [Member]
Potentially dilutive securities	747,540
Series A Preferred Stock [Member]
Potentially dilutive securities	1,413,457,125	1,315,000,000	1,500,000,000	1,355,000,000

BASIS OF PRESENTATION AND SUM_5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair value of convertible notes derivative liability	$ 0	$ 588,637	$ 2,813,150
Level 2 [Member]
Fair value of convertible notes derivative liability	0	0	0
Level 1 [Member]
Fair value of convertible notes derivative liability	0	588,637	0
Level 3 [Member]
Fair value of convertible notes derivative liability	$ 0	$ 0	$ 2,813,150

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Derivative liability, Balance, December 31, 2019	$ 2,813,150	$ 2,813,150
Derivative liability, Additions recognized as debt discount	984,801	984,801
Derivative liability settlements	(3,053,213)	(3,053,213)
Mark-to-market at December 31, 2020	(744,738)	(744,738)
Balance, December 31, 2020	0	0
Net income for the year included in earnings relating to the liabilities held at December 31, 2020	$ 744,738	$ 744,738

BASIS OF PRESENTATION AND SUM_7

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reverse Stock-split description	On March 26, 2021, we affected a 1 for 75 reverse stock split of our common stock. At the effective time of the reverse stock split, every 75 shares of issued and outstanding common stock were converted into one (1) share of issued and outstanding common stock.
Net gain loss		$ 807,511
Inventory amount in exchange for notes receivable	$ 63,456
Fair value of equity securities	$ 41,627
General and administrative expenses		$ 14,000

INVESTMENTS ACQUISITIONS GOOD_2

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
Intangible assets		$ 72,600
Goodwill		1,893,740
Current assets	$ 1,596,679	270,131	$ 258,446
Current liabilities	$ 2,334,245	5,916,339	$ 6,832,376
Total net assets acquired		$ 1,966,340
The purchase price consists of the following:
Common Stock		1,966,340
Total purchase price		$ 1,966,340

INVESTMENTS ACQUISITIONS GOOD_3

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSET (Details 1) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
Exercise price based on 10-day VWAP for the common stock	$ 1.47
Dividend yields	0.00%	0.00%	0.00%
Volatility	136.80%
Risk free rate	0.018%

INVESTMENTS ACQUISITIONS GOOD_4

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSE (Details 2) - SDS [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Balances at Beginning	$ 1,893,740	$ 1,966,340	$ 1,966,340
Aggregate goodwill acquired	575,000		0
Impairment losses	0		0
Goodwill adjustment	0	(72,600)	(72,600)
Balances at End	$ 2,468,740	$ 1,893,740	$ 1,893,740

INVESTMENTS ACQUISITIONS GOOD_5

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details 3)	12 Months Ended
	Dec. 31, 2019USD ($)
INVESTMENTS, ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
Net revenue	$ 4,098,382
Net loss	$ (8,125,411)

INVESTMENTS ACQUISITIONS GOOD_6

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	May 14, 2019	Feb. 26, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Mar. 31, 2021	Feb. 12, 2021	Jan. 26, 2021
Purchase consideration price					$ 450,000
Fair value of purchase consideration					339,599
Purchase price recorded value					450,000
Net initial discount on purchase price					110,401
Investments recorded using the cash method			$ 35,000		$ 35,000		$ 35,000	$ 60,000
Common stock issued, purchase of the acquired Assets							1,966,340
Purchase consideration description					$450,000.00 USD in Restricted Common Stock of the Company based on the 10 Day VWAP immediately preceding the closing date. Such shares are allocated equally, $150,000 USD each, between the principal members of Energy Wyze, and will vest over a three-year period
Post acquisition services payment					$ 450,000
Fair value of black scholes model					450,000
Investments in equity securities using the fair value method			$ 0		0		588,637	0
Short term liability									$ 50,000
Amortization expenses					$ 7,260	$ 16,335	$ 23,595	$ 0
Common share issued			42,838,120		42,838,120		33,075,711	1,698,279,820
Total revenue			$ 454,822	$ 395,277	$ 693,835	$ 1,470,499	$ 2,878,161	$ 3,343,833
Box Pure Air LLC [Member]
Common share issued	156,058,751	168,350
Total revenue			65,430		217,098
Net loss			(353,115)		(353,115)
Contributed net loss			$ (180,088)		$ (152,043)
Membership interest		51.00%	51.00%		51.00%					51.00%
Purchase price consideration		$ 500,000
Energy Wyze, LLC [Member]
Debt paid											$ 25,000
Membership interest			100.00%		100.00%						100.00%
Balance outstanding			$ 50,000		$ 50,000
Direct Solar, LLC [Member]
Investment description	The Company agreed that it shall reinvest into Direct Solar America its portion of distributions of Net Cash Flow (as defined in the Operating Agreement of Direct Solar America), if any, up to $250,000 per quarter, up to a total of $750,000. Direct Solar America has not made any distributions and no amounts have been reinvested as of December 31, 2020.
Common share issued	156,058,751
Total revenue							2,653,924
Net loss							(848,351)
Contributed net loss							(410,788)
Membership interest		51.00%
Intangible Assets [Member]
Increase/Decrease in intangible assets							72,600
Intangible assets, gross							72,600
Intangible assets, net							49,005
Amortization expenses							$ 23,595

CONVERTIBLE NOTES PAYABLE AND_3

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Less debt discounts	$ 0	$ 0	$ (1,154,327)
Total convertible notes payable	10,500	2,434,226	3,225,225
Convertible notes payable, net	10,500	2,434,226	2,070,898
Less current portion of convertible notes	(10,500)	(2,434,226)	(2,070,898)
Long-term convertible notes payable, net	0	0
Convertible Notes [Member]
Total convertible notes payable		0	100,235
Convertible Notes Payable One [Member]
Total convertible notes payable	0	581,723	619,490
Convertible Notes Payable Two [Member]
Total convertible notes payable	0	1,842,003	2,495,000
Convertible Notes Payable Three [Member]
Total convertible notes payable		0	0
Convertible Notes Payable Four [Member]
Total convertible notes payable	$ 10,500	$ 10,500	$ 10,500

CONVERTIBLE NOTES PAYABLE AND_4

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended		12 Months Ended
	May 22, 2020	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Interest expenses			$ 17,744	$ 166,071	$ 306,158	$ 300,168
Accrued interest					518,366	227,352
Amortization of debt discounts			0	1,079,374	2,174,273	1,662,068
Debt instrument, principal amount			20,437		20,437
Loan proceeds			0	$ 320,500	320,500	$ 1,750,000
Short Term Notes Payable [Member] \| May, 2020 [Member]
Debt instrument, principal amount			312,300		312,300
Proceeds from loan payable			$ 332,737		$ 332,737
Debt instrument, maturity date			May 7, 2022		May 7, 2022
EIDL [Member]
Loan proceeds	$ 150,000
Interest Rate	3.75%
Debt instrument, maturity date descriptions	a 30-year term, is secured by substantially all assets of the Company, and is due in monthly installments of $731 beginning May 1, 2022.
SinglePoint Direct Solar [Member] \| Promissory Note [Member]
Debt instrument, principal amount			$ 311,070
Debt instrument, maturity date descriptions			due in 18 monthly installments beginning December 12, 2020. Under the PPP loan terms, the Company may apply for forgiveness of the PPP loans
Debt instrument, interest rate		1.00%	1.00%
Energy Wyze, LLC [Member]
Short-term notes payable		$ 203,759	$ 203,759
Long-term notes-payable		135,840	135,840
Fair value of consideration			339,599
Balance outstanding		$ 50,000	50,000
Purchase consideration			$ 450,000

OBLIGATIONS UNDER CAPITAL LEA_3

OBLIGATIONS UNDER CAPITAL LEASE (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, net	$ 66,404	$ 79,167	$ 136,931
Total [Member]
Property, net	66,705	79,167	136,931
Office and warehouse facilities [Member]
Property, net	224,037	224,037	224,037
Accumulated Amortization [Member]
Property, net	$ 157,332	$ 144,870	$ 87,106

OBLIGATIONS UNDER CAPITAL LEA_4

OBLIGATIONS UNDER CAPITAL LEASE (Details 1) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Twelve months ending December 31,
2021	$ 40,391	$ 58,585
2022	45,020	45,020
2023	3,758	3,758
Total minimum lease payments	89,169	107,363
Amounts representing interest	(6,140)	(8,481)
Lease payment due	$ 83,029	$ 98,882

OBLIGATIONS UNDER CAPITAL LEA_5

OBLIGATIONS UNDER CAPITAL LEASE (Details Narrative)	1 Months Ended				6 Months Ended	12 Months Ended
OBLIGATIONS UNDER CAPITAL LEASE (Details Narrative)	Feb. 28, 2022USD ($)	Feb. 28, 2021USD ($)	Feb. 29, 2020USD ($)	Jan. 31, 2020USD ($)	Jun. 30, 2021USD ($)ft²	Dec. 31, 2020USD ($)ft²
Lease Agreements [Member] \| July 2, 2019 [Member] \| California [Member]
Monthly rental payment increased					$ 2,400	$ 2,400
Period of lease					24 months	24 months
Office Space [Member]
Monthly rental payment increased	$ 3,758	$ 3,688	$ 3,618
Office Space [Member] \| Lease Agreements [Member]
Monthly rental payment increased				$ 3,270
Area leased \| ft²					1,400	1,400
Address of property					2999 North 44th Street, Phoenix

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details)	3 Months Ended	12 Months Ended
DERIVATIVE LIABILITY (Details)	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Dividend yield:	0.00%	0.00%	0.00%
Risk free rate	0.018%
Minimum [Member]
Term		0 years	0 years
Volatility		79.54%	107.00%
Risk free rate		0.10%	1.54%
Maximum [Member]
Term		1 year	2 years
Volatility		107.20%	133.00%
Risk free rate		1.59%	2.60%

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	12 Months Ended
DERIVATIVE LIABILITY (Details Narrative) - USD ($)	Dec. 30, 2020	Dec. 30, 2019	Dec. 31, 2020	Oct. 12, 2020	Dec. 31, 2019
DERIVATIVE LIABILITY (Tables)
Loss on change in fair value of derivative liability	$ (744,738)	$ (604,289)
Fair value of convertible notes derivative liability			$ 2,813,150	$ 0	$ 2,813,150

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Decrease in current liabilities	$ 547,010
Due to related parties	342,598		$ 1,151,946	$ 878,515
Accrued interest			518,366	227,352
Accrued expenses, including accrued officer salaries	470,922		1,661,208	843,136
Debt instrument, principal amount	20,437		20,437
Common stock shares issued, amount	53,867	$ 118,000	149,200	1,174,050
Seperation Agreement [Member] \| Mr. Lembrecht [Member]
Accrued expenses, including accrued officer salaries	606,371		1,661,208	843,136
Debt instrument, final payment amount	$ 21,523
Due date	Sep. 1, 2021
Debt instrument, principal amount	$ 21,522
Interest rate	10.00%
Due from related parties	$ 848,612
Common stock shares issued, amount	$ 272,240
Common stock shares issued, shares	362,987
Shares issued price per share	$ 0.75
Accrued compensation	$ 764,480
Amount paid under agreement	250,000
DIGS founder [Member]
Due to related parties			13,039	15,222
Accounts payable related parties			0	2,892
CEO, CFO and President [Member]
Accrued expenses, including accrued officer salaries	$ 240,750		1,005,230	588,611
CEO [Member]
Accrued interest			$ 216,807	96,273
Interest rate			12.00%
Due from related parties			$ 911,826	735,000
Common stock shares issued, amount			$ 218,874
Common stock shares issued, shares			1,075,527
Interest expenses on advances			$ 216,807	$ 78,243
March 2020 [Member]
Conversion price of convertible instrument			$ 0.01

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	Mar. 11, 2021	Dec. 08, 2020	Mar. 12, 2020	Feb. 11, 2020	Apr. 30, 2021	Mar. 26, 2021	Mar. 19, 2021	Jan. 26, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Jan. 28, 2021	Dec. 18, 2020	Oct. 09, 2020	Jan. 30, 2020
Common stock, Shares outstanding									42,838,120		33,075,711	1,698,279,820
Common stock, Shares issued									42,838,120		33,075,711	1,698,279,820
Common stock, Par value									$ 0.0001		$ 0.0001	$ 0.0001
Common stock, Shares authorized									5,000,000,000		5,000,000,000	5,000,000,000
Common shares issued for services, value									$ 53,866	$ 118,000	$ 149,200	$ 374,050
Common shares purchased value									$ 53,867	$ 118,000	$ 149,200	$ 1,174,050
GHS [Member]
common shares purchased	1,010								760
Common shares purchased value	$ 500,000								$ 750,000
UAHC and Iliad [Member]
Common stock issued								1,733,333
Articles of Incorporation [Member]
Preferred stock, Shares authorized																100,000,000
Class B convertible preferred stock designated														1,500
Preferred stock, Shares previously authorized																60,000,000
Class A convertible preferred stock designated																60,000,000
Common stock, Shares previously authorized																2,000,000,000
Class D Convertible Preferred Shares [Member]
Conversion price									$ 1.73
Class D convertible preferred stock designated	2,000
Right of redeem, descriptions									If all of the Class D Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class D Preferred Stock upon three (3) business days’ of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value together with any accrued but unpaid dividends
Undesignated preferred stock outstanding									2,000
Undesignated preferred stock issued									2,000
Class B Preferred Stock [Member]
Preferred shares issued, shares									123		408
Conversion price									$ 0.183
Right of redeem, descriptions									If all of the Class B Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class B Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value together with any accrued but unpaid dividends;
Preferred stock, Par value									$ 0.0001		$ 0.0001
Preferred stock, Shares authorized									1,500		1,500
Preferred stock, Shares outstanding									123		408
Stated value per share									$ 1,200		$ 1,500
Undesignated shares									39,995,000		39,998,500	40,000,000
Unissued shares									39,995,000		39,998,500	40,000,000
Class C Preferred Stock [Member]
Right of redeem, descriptions									If all of the Class C Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class C Preferred Stock upon three (3) business days of written notice at a price equal to one hundred and fifteen percent (115%) of the Stated Value together with any accrued but unpaid dividends
Undesignated preferred stock outstanding									760
Undesignated preferred stock issued									760
Stated value per share									$ 1,200		$ 1,200
Description of beneficial ownership limitations									(a) $1.22 (a fixed price equaling ninety percent (90%) of the average daily volume weighted average price (“VWAP”) for the Company’s common stock for the five (5) trading days preceding the execution of definitive agreements); and (b) where applicable, a fixed price equaling ninety percent (90%) of the average daily VWAP for the five (5) trading days following a reverse split.
Class C convertible preferred stock designated													$ 1,500
third tranche [Member] \| GHS [Member]
common shares purchased						500
Common shares purchased value						$ 500,000
fourth tranche [Member] \| GHS [Member]
common shares purchased					500
Common shares purchased value					$ 500,000
Second Tranche [Member] \| GHS [Member]
common shares purchased							500
Common shares purchased value							$ 500,000
Class A Convertible Preferred Stock [Member]
Preferred shares issued, shares									56,538,285		60,000,000	54,200,000
Preferred stock, Par value									$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, Shares authorized									60,000,000		100,000,000	60,000,000
Preferred stock, Shares outstanding									56,538,285		60,000,000	54,200,000
Designated shares									60,000,000		60,000,000	60,000,000
Voting rights, description									Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,413,457,125 as of June 30th, 2021 shares of common stock assuming full conversion of all outstanding shares.		Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,500,000,000 and 1,355,000,000 shares of common stock assuming full conversion of all outstanding shares as of December 31, 2020 and 2019, respectively. No dividends are payable unless declared by the Board of Directors. Each share of Class A Stock votes with the shares of Common Stock and is entitled to 50 votes per share and ranks senior to all other classes of stock in liquidation in the amount of $1 per share.
Consultant [Member]
Common stock, Shares outstanding											2,479,976,812	1,698,279,820
Common stock, Shares issued											2,479,976,812	1,698,279,820
Common stock, Par value											$ 0.0001	$ 0.0001
Common stock, Shares authorized											5,000,000,000	5,000,000,000
Common stock issued for service, amount		$ 42,000	$ 30,000	$ 87,000
Common stock, price per share		$ 0.0021	$ 0.0060	$ 0.0087
Common stock issued for service, shares		15,000,000	5,000,000	10,000,000
Five Directors [Member] \| Class A Preferred Stock [Member]
Preferred shares issued, shares															7,400,000
Preferred shares issued, amount															$ 555,000
April 2, 2021 [Member]
Common stock issued									1,744,343
June 18, 2021 [Member]
Conversion of shares									1,868,853
June 30, 2021 [Member]
Conversion of shares									292,875
May 26, 2021 [Member]
Common shares issued for services									66,667
Common shares issued for services, value									$ 35,866
Price per share									$ 0.538
June 24, 2021 [Member]
Common stock issued									1,375,000
Conversion of shares									2,461,715
February 8, 2021 [Member]
Common stock issued									333,333
Conversion of shares									1,000,000
March 27, 2021 [Member]
Common stock issued									168,350
Common stock issued, value									$ 500,000
Consideration ownership									51.00%
January 7, 2021 [Member]
Common shares issued for services									66,667
Common shares issued for services, value									$ 18,000
Price per share									$ 0.27
May 4, 2021 [Member]
Conversion of shares									375,000

REVENUE CLASSES AND CONCENTRA_3

REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	6 Months Ended		12 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Details) - USD ($)	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
REVENUE CLASSES AND CONCENTRATIONS (Details)
Retail	$ 253,250	$ 34,362	$ 85,428	$ 158,903
Revenue by product/service lines:
Distribution	13,904	95,693	138,809	521,013
Services	426,681	1,340,444	2,653,924	2,663,917
Total	693,835	1,470,499	2,878,161	3,343,833
Revenue by subsidiary:
Singlepoint (parent company)	19,363	127,865	184,561	576,499
Direct Solar America	389,081	1,318,184	2,653,924	2,031,743
DIGS	30,693	24,450	39,676	151,381
EnergyWyze	37,600	0	0	19,339
Box Pure Aire	217,098	0	0	564,870
Total revenue	$ 693,835	$ 1,470,499	$ 2,878,161	$ 3,343,833

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Employment Agreement [Member] - USD ($)	1 Months Ended
	Jan. 31, 2020	May 31, 2018
Corey Lambrecht [Member]
Term of agreement	1 year
Renewal term description	if employment is terminated as a result of his death or Disability, the Company shall pay the Base Salary and any accrued but unpaid Bonus and expense reimbursement amounts through the date of his Death or Disability and a lump sum payment equal to $40,000 (at the time his Death or Disability occurs) within 30 days of his Death or Disability; If employment is terminated by the Board for Cause, then the Company shall pay the Base Salary and Bonus earned through the date of his termination; If employment is terminated upon the occurrence of a Change of Control or within six (6) months thereafter, the Company (or its successor, as applicable) shall (i) continue to pay to the Base Salary for a period of six (6) months following such termination, (ii) pay any accrued and any earned but unpaid Bonus, (iii) pay the Bonus he would have earned had he remained with the Company for six (6) months from the date which such termination occurs, and (iv) pay expense reimbursement amounts through the date of termination.
Annual salary	$ 80,000
Mr. Ralston [Member]
Term of agreement		3 years
Renewal term description		The agreement provided that Mr. Ralston would serve as President of the Company for a term of three years at an annual salary of $100,000, and an incentive bonus as determined by the board of directors. The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such term.
Annual salary		$ 100,000
Mr. Lambrecht [Member]
Term of agreement		3 years
Renewal term description		The agreement provided that Mr. Lambrecht would serve as CEO and CFO of the Company for a term of three years at an annual salary of $220,000, and an incentive bonus as determined by the board of directors. The agreement shall automatically be renewed for additional three-year periods unless either party has provided written termination of this Agreement at least 90 days prior to the expiration of such term.
Annual salary		$ 220,000

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
INCOME TAXES (Details)	Dec. 31, 2020	Dec. 31, 2019
INCOME TAXES
Federal tax statutory rate	21.00%	21.00%
Permanent differences	(0.00%)	(11.60%)
Valuation allowance	21.00%	(9.40%)
Effective rate	0.00%	0.00%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Net operating loss carry forwards	$ 2,024,000	$ 1,238,000
Temporary differences	457,000	1,334,000
Total deferred tax asset	2,481,000	2,572,000
Valuation allowance	$ (2,481,000)	$ (2,572,000)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
INCOME TAXES (Details Narrative)	Dec. 31, 2020USD ($)
INCOME TAXES
Net operating losses	$ 9,700,000
Operating loss carryforward, expiry year	2039

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Jul. 13, 2021

Mar. 11, 2021

Feb. 12, 2021

Mar. 22, 2021

Feb. 22, 2021

Jan. 28, 2021

Jan. 27, 2021

Jan. 26, 2021

Dec. 31, 2020

Dec. 31, 2019

Jun. 30, 2021

Feb. 26, 2021

May 14, 2019

Reverse stock split ratio

1 for 75

Cancellation of warrants to purchase shares of common stock

5,700,000

Debt settlement

$ 41,264

$ 0

Accrued interest

1,661,208

843,136

$ 470,922

Common stock value

$ 3,308

$ 169,828

$ 4,283

Common stock, Shares issued

33,075,711

1,698,279,820

42,838,120

Note Purchase Agreement [Member] | Bucktown Capital LLC [Member]

Common stock, Shares issued

2,479,976,812

1,698,279,820

Debt instrument, maturity date

Jan. 1,
2022

Cash payment desription

Company will make quarterly cash payments to BCL equal to $250,000. The Company may choose the frequency and amount of each payment (subject to a minimum payment of $50,000) during each applicable quarter so long as the aggregate amount paid during each quarter is equal to $250,000

Debt instrument, interest rate

8.00%

Debt instrument, principal amount

$ 1,580,000

Iliad [Member]

Debt settlement

$ 35,830

Accrued interest

$ 681,170

Common stock, Shares issued

30,000,000

Class C Preferred Stock [Member]

Preferred stock, description

GHS purchased a second tranche of 250 shares of Class C preferred stock for $250,000.

GHS purchased the first tranche of 500 shares for $500,000.

Undesignated preferred stock

1,500

Preferred stock exchange in shares

1,010

Class D Preferred Stock [Member]

Undesignated preferred stock

2,000

Purchase agreement, description

the Company entered into a purchase agreement with GHS whereby GHS agreed to purchase, in tranches, up to $2,000,000 of Class D preferred stock in exchange for 2,000 shares of Class D preferred stock. GHS purchased the first tranche of 500 shares for $500,000. On March 19, 2021, GHS purchased the second tranche of 500 shares of Class D preferred stock for $500,000. On March 26, 2021 GHS purchased the third tranche of 500 shares of Class D preferred stock for $500,000. On April 1, 2021, GHS purchased the fourth tranche of 500 shares of Class D preferred stock for $500,000.

Energy Wyze, LLC [Member]

Purchase price

$ 75,000

Ownership percantage

100.00%

Remaining balance

$ 50,000

Limited liability, description

the form of a 180 day Seller Note to be retired in conjunction with any capital raise associated with the intended up listing to a national exchange. The Seller Note would be extendable for a period of 90 days at the Buyer’s option, furthermore the note can be converted at any time by the sellers into Common Stock during the initial 180-day period based on the 10 Day Volume Weighted Average Price (VWAP).

Restricted common stock

$ 450,000

Purchase amount

$ 25,000

Box Pure Air LLC [Member]

Cancellation of warrants to purchase shares of common stock

5,700,000

Common stock value

$ 500,000

Ownership percantage

51.00%

Common stock, Shares issued

168,350

156,058,751

UAHC Ventures [Member]

Debt settlement

$ 136,333

Accrued interest

$ 2,253,667

Common stock, Shares issued

100,000,000

July 1, 2021 [Member]

Vesting amount

50,000

Individual balance

$ 100,000