SinglePoint (SING) S-17 Oct 22IPO registrationFinancial data

Company Profile

Cover

Cover	6 Months Ended
Cover	Jun. 30, 2022
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	false
Entity Filer Category	Non-accelerated Filer
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	26-1240905
Entity Address Address Line 1	2999 North 44th Street
Entity Address Address Line 2	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, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Prepaid expenses	$ 391,174	$ 40,847	$ 4,834
Additional paid-in capital	88,993,884	85,853,388	78,132,202
Accumulated deficit	(91,069,111)	(86,158,902)	(80,785,887)
Total Singlepoint Inc. stockholders' equity (deficit)	(2,060,622)	(294,000)	(2,644,377)
Non-controlling interest	360,831	(944,731)	(553,799)
Inventory	1,746,242	70,250	63,456
Total Stockholders' Equity (Deficit)	(1,699,791)	(1,238,731)	(3,198,176)
Total Liabilities and Stockholders' Equity (Deficit)	20,593,098	2,368,257	2,915,680
Contract Assets	251,611	0
Note receivable from related party	63,456	63,456	0
Current portion of deferred compensation, net of discount	60,373	60,373	0
Cash	2,390,474	191,485	198,473
Total Current Assets	6,951,794	517,174	270,131
NON-CURRENT ASSETS:
Property, net	258,426	54,105	79,167
Right of use asset	1,344,464	0
Intangible assets, net	3,520,691	34,485	49,005
Goodwill	8,487,536	1,702,119	1,893,740
Investment, at fair value		0	623,637
Deferred compensation, net of current portion	30,187	60,374	0
Total Assets	20,593,098	2,368,257	2,915,680
CURRENT LIABILITIES:
Accounts payable	4,368,172	231,816
Accounts receivable, net	2,048,464	90,763	3,368
Accrued expenses, including accrued officer salaries	1,830,245	512,214	1,661,208
Current portion of convertible notes payable, net of debt discount	5,720,165	10,500
Unearned revenue	4,365,822	0
Lease liability, current portion	257,972	42,164	51,365
Advances from related party	467,124	415,068	1,151,946
Accrued preferred share dividends	161,136	0
Current Portion of notes payable, net of debt discount	1,684,615	1,020,350	372,232
Total Current Liabilities	18,855,251	2,232,112	5,916,339
LONG-TERM LIABILITIES:
Convertible notes payable, net of current portion	1,092,904	10,500	2,434,226
Lease liability, net of current portion	1,125,435	5,353	47,517
Advances from related party, net of current portion	498,934	602,363	0
Accounts payable, including related party		231,816	245,362
Long-term notes payable, net of debt discount	720,365	767,160	150,000
Total Liabilities	22,292,889	3,606,988	6,113,856
Common stock, par value $0.0001; 5,000,000,000 shares authorized; 89,940,121 and 58,785,924 shares issued and outstanding as of June 30, 2022, and December 31, 2021, respectively	8,994	5,879	3,308
Convertible notes payables, net of current portion		0	0
STOCKHOLDERS' EQUITY (DEFICIT)
Undesignated preferred stock, par value $0.0001; 39,995,000 and 39,998,500 shares authorized as of December 31, 2021, and December 31, 2020, respectively		0	0
Class B convertible preferred stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	0	0
Class A Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	5,611	5,635	6,000
Class D convertible preferred stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	0	0
Class C Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	0	0	$ 0
Class E Convertible Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, value	$ 0	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
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	89,940,121	58,785,924	33,075,711
Common stock, Shares outstanding	89,940,121	58,785,924	33,075,711
Preferred stock, Par value		$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	39,995,000	39,995,000	39,998,500
Class B convertible preferred stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	1,500	1,500
Preferred stock, Shares Issued	0	48	408
Preferred stock, Shares outstanding	0	48	408
Class A Convertible Preferred Stock [Member]
Preferred stock, Par value		$ 0.0001	$ 0.0001
Preferred stock, Shares authorized		60,000,000	60,000,000
Preferred stock, Shares Issued	56,108,617	56,353,015	60,000,000
Preferred stock, Shares outstanding	56,108,617	56,353,015	60,000,000
Class D convertible preferred stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	2,000	2,000	0
Preferred stock, Shares Issued	2,000	2,000	0
Preferred stock, Shares outstanding	2,000	2,000	0
Class E Convertible Preferred Stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,550	1,550
Preferred stock, Shares Issued	1,550	0
Preferred stock, Shares outstanding	1,550	0
Class C convertible preferred stock [Member]
Preferred stock, Par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, Shares authorized	1,500	1,500	0
Preferred stock, Shares Issued	282	760	0
Preferred stock, Shares outstanding	282	760	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
REVENUE	$ 4,534,681	$ 454,822	$ 6,086,223	$ 693,835	$ 808,902	$ 2,878,161
Cost of Revenue	3,204,841	302,332	4,574,357	607,071	736,746	2,204,391
Loss (income) attributable to non-controlling interests	125,879	145,657	201,189	365,065	390,932	410,788
NET INCOME (LOSS) ATTRIBUTABLE TO SINGLEPOINT INC. STOCKHOLDERS	$ (3,326,610)	$ (998,489)	$ (4,749,073)	$ (2,140,219)	$ (5,373,015)	$ (4,033,717)
Net income (loss) per share - basic	$ (0.04)	$ (0.03)	$ (0.06)	$ (0.06)	$ (0.12)	$ (0.14)
Weighted average number of common shares outstanding - basic	84,951,404	38,213,035	78,205,892	36,400,337	43,847,537	29,456,402
Gross profit	$ 1,329,840	$ 152,490	$ 1,511,866	$ 86,764	$ 72,156	$ 673,770
Selling, general and administrative expense ("SG&A")	4,522,284	1,284,232	6,141,746	2,330,925
INCOME (LOSS) FROM OPERATIONS	(3,192,444)	(1,131,742)	(4,629,880)	(2,244,161)	(5,615,334)	(3,299,112)
OTHER INCOME (EXPENSE):
Interest expense	(64,790)	(12,404)	(118,968)	(67,769)	(152,678)	(482,107)
Amortization of debt discounts	(342,294)	0	(348,453)	0	(16,772)	(2,174,273)
Other Income	147,039	0	147,039	0
OPERATING EXPENSES:
Consulting fees					204,446	363,701
Gain (loss) on settlement of debt	0	0	0	(151,727)	513,909	(41,262)
Professional and legal fees					1,027,376	316,239
Warrant Expense	0	0	0	0	(416,445)	0
Gain (loss) on change in fair value of derivative liability and equity securities	0	0	0	(41,627)	(76,627)	1,552,249
Investor relations					539,195	181,637
General and administrative					3,235,701	3,111,305
Other income (expense)	(260,045)	(12,404)	(320,382)	(261,123)	(148,613)	(1,145,393)
Impairment of goodwill			0		680,772	0
Operating expenses					5,687,490	3,972,882
INCOME (LOSS) BEFORE INCOME TAXES	(3,452,489)	(1,144,146)	(4,950,262)	(2,505,284)	(5,763,947)	(4,444,505)
Income taxes	0	0	0	0	0	0
NET INCOME (LOSS)	$ (3,452,489)	$ (1,144,146)	$ (4,950,262)	$ (2,505,284)	$ (5,763,947)	$ (4,444,505)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Preferred Stock Class A	Preferred Stock Class B	Preferred Stocks Class C	Preferred Stocks Class D	Common Stock [Member]	Additional Paid-in Capital	Accumulated Deficit	Noncontrolling Interest	Preferred Stock Class E [Member]
Balance, shares at Dec. 31, 2019		54,200,000				22,653,085
Balance, amount at Dec. 31, 2019	$ (4,509,540)	$ 5,420	$ 0	$ 0	$ 0	$ 2,266	$ 72,377,955	$ (76,752,170)	$ (143,011)
Issuance of common shares for services, shares						400,000
Issuance of common shares for services, amount	149,199					$ 40	149,159
Issuance of common shares pursuant to investment agreement, shares						4,266,667
Issuance of common shares pursuant to investment agreement, amount	812,576					$ 427	812,149
Issuance of common shares for principal and accrued interest on notes, shares						5,222,627
Issuance of common shares for principal and accrued interest on notes, amount	778,657					$ 522	778,135
Issuance of preferred shares for services, shares		7,400,000
Issuance of preferred shares for services, amount	555,000	$ 740					554,260
Issuance of preferred shares for cash, shares			408
Issuance of preferred shares for cash, amount	408,000		$ 0				408,000
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	3,052,437					0	3,052,437
Net loss	(4,444,505)							(4,033,717)	(410,788)
Balance, amount at Dec. 31, 2020	(3,198,176)	6,000	0	0	0	3,308	78,132,202	(80,785,887)	(553,799)
Balance, amount at Dec. 31, 2020	(2,644,377)	$ 6,000	$ 0	$ (553,799)	$ 0	$ 3,308
Balance, shares at Dec. 31, 2020		60,000,000	408			33,075,711
Issuance of common shares for services, shares						66,667
Issuance of common shares for services, amount	18,000					$ 7	17,993
Issuance of preferred shares for cash, shares				760	1,500
Issuance of preferred shares for cash, amount	2,260,000						2,260,000
Conversion of preferred shares, shares		(1,000,000)				333,333
Conversion of preferred shares, amount		$ (100)				$ 33		67
Issuance of common shares for acquisition, shares						168,350
Issuance of common shares for acquisition, amount	500,000					$ 17	499,983
Issuance of common shares for principal and accrued interest on convertible notes, shares						1,733,333
Issuance of common shares for principal and accrued interest on convertible notes, amount	3,107,000					$ 173	3,106,827
Net loss	(1,361,139)							(1,141,731)	(219,408)
Balance, amount at Mar. 31, 2021	1,325,685	$ 5,900				$ 3,538	84,017,072	(81,927,618)	(773,207)
Balance, shares at Mar. 31, 2021		59,000,000	408	760	1,500	35,377,394
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	$ 0	$ 0	$ 3,308	78,132,202	(80,785,887)	(553,799)
Balance, amount at Dec. 31, 2020	(2,644,377)	6,000	$ 0	$ (553,799)	$ 0	3,308
Net loss	(2,505,284)
Balance, amount at Jun. 30, 2021	989,648	$ 5,654				$ 4,283	84,824,680	(82,926,105)	(918,864)
Balance, shares at Jun. 30, 2021		56,538,285	123	760	2,000	42,838,120
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	$ 0	$ 0	$ 3,308	78,132,202	(80,785,887)	(553,799)
Balance, amount at Dec. 31, 2020	(2,644,377)	$ 6,000	$ 0	$ (553,799)	$ 0	$ 3,308
Issuance of common shares for services, shares						335,106
Issuance of common shares for services, amount	95,008					$ 34	94,974
Issuance of common shares for principal and accrued interest on notes, shares						2,550,485
Issuance of common shares for principal and accrued interest on notes, amount	3,445,157					$ 255	3,444,902
Issuance of preferred shares for cash, shares				760	2,000
Issuance of preferred shares for cash, amount	2,760,000			$ 0	$ 0		2,760,000
Conversion of preferred shares, shares		(3,646,985)	(360)			10,913,576
Conversion of preferred shares, amount	282	$ (365)				$ 1,091	(444)
Net loss	(5,763,947)							(5,373,015)	(390,932)
Issuance of common shares for acquisition, shares						168,350
Issuance of common shares for acquisition, amount	414,151					$ 17	414,134
Issuance of common shares for services previously accrued, shares						87,776
Issuance of common shares for services previously accrued, amount	51,275					$ 9	51,266
Issuance of common shares for cash, shares						4,210,577
Net loss	5,373,015
Issuance of common shares for cash, amount	540,899			0	0	$ 421	540,478
Warrants converted to common shares, shares						5,700,000
Warrants converted to common shares, amount	416,446					$ 570	415,876
Rounding adjustment in connection with reverse split, shares						1,744,343
Rounding adjustment in connection with reverse split, amount	174					$ 174	0
Balance, amount at Dec. 31, 2021	(1,238,731)	5,635	$ 0	0	0	5,879	85,853,388	(86,158,902)	(944,731)
Balance, amount at Dec. 31, 2021	(294,000)	$ 85,853,388	$ 0	$ 0	$ 0	$ 5,879				$ 0
Balance, shares at Dec. 31, 2021		56,353,015	48	760	2,000	58,785,924
Balance, shares at Mar. 31, 2021		59,000,000	408	760	1,500	35,377,394
Balance, amount at Mar. 31, 2021	1,325,685	$ 5,900				$ 3,538	84,017,072	(81,927,618)	(773,207)
Issuance of common shares for services, shares						66,667
Issuance of common shares for services, amount	35,865					$ 5	35,860
Issuance of preferred shares for cash, shares					500
Issuance of preferred shares for cash, amount	500,000						500,000
Conversion of preferred shares, shares		(2,461,715)	(285)			5,286,728
Conversion of preferred shares, amount	283	$ (246)				$ 529
Net loss	(1,144,146)
Issuance of common shares for principal and accrued interest on convertible notes, shares						362,988
Issuance of common shares for principal and accrued interest on convertible notes, amount	271,785					$ 37	271,748
Net loss	(1,144,146)							(998,487)	(145,657)
Rounding adjustment in connection with reverse split, shares						1,744,343
Rounding adjustment in connection with reverse split, amount	174					$ 174
Balance, amount at Jun. 30, 2021	989,648	$ 5,654				$ 4,283	84,824,680	(82,926,105)	(918,864)
Balance, shares at Jun. 30, 2021		56,538,285	123	760	2,000	42,838,120
Balance, shares at Dec. 31, 2021		56,353,015	48	760	2,000	58,785,924
Balance, amount at Dec. 31, 2021	(294,000)	$ 85,853,388	$ 0	$ 0	$ 0	$ 5,879				0
Issuance of common shares for services, shares						1,500,000
Issuance of common shares for services, amount	240,000					$ 150	239,850
Conversion of preferred shares, shares		(114,117)				2,852,925
Conversion of preferred shares, amount	0	$ (11)				$ 285	(274)
Issuance of common shares for cash, shares						6,632,390
Net loss	(1,497,773)							(1,422,463)	(75,310)
Issuance of common shares for cash, amount	499,272					$ 663	498,609
Balance, amount at Mar. 31, 2022	(1,997,232)	$ 5,624	$ 0	$ 0	$ 0	$ 6,977	86,591,573	(87,581,365)		0
Balance, shares at Mar. 31, 2022		56,238,898	48	760	2,000	69,771,239
Balance, shares at Dec. 31, 2021		56,353,015	48	760	2,000	58,785,924
Balance, amount at Dec. 31, 2021	(1,238,731)	$ 5,635	$ 0	$ 0	$ 0	$ 5,879	85,853,388	(86,158,902)	(944,731)
Balance, amount at Dec. 31, 2021	(294,000)	85,853,388	$ 0	$ 0	$ 0	5,879				$ 0
Net loss	(4,950,262)
Balance, amount at Jun. 30, 2022	(1,699,791)
Balance, amount at Jun. 30, 2022	(2,060,622)	$ 5,611				$ 8,994	88,993,884	(91,069,111)	360,831
Balance, shares at Jun. 30, 2022		56,108,617		282	2,000	89,940,121				1,550
Balance, shares at Mar. 31, 2022		56,238,898	48	760	2,000	69,771,239
Balance, amount at Mar. 31, 2022	(1,997,232)	$ 5,624	$ 0	$ 0	$ 0	$ 6,977	86,591,573	(87,581,365)		$ 0
Issuance of common shares for services, shares						9,626,000
Issuance of common shares for services, amount	871,038					$ 963	870,075
Issuance of preferred shares for cash, shares										1,550
Issuance of preferred shares for cash, amount	1,488,000					$ 0	1,488,000			$ 0
Conversion of preferred shares, shares		(130,281)	(48)	(478)		9,870,052
Conversion of preferred shares, amount	0	$ (13)	$ 0	$ 0		$ 987	(974)
Net loss	(3,452,489)
Net loss	(3,452,489)							(3,326,610)	(125,879)
Accrued preferred share dividends	(161,136)							(161,136)
Issuance of common shares for convertible note, shares						672,830
Issuance of common shares for convertible note, amount	45,277					$ 67	45,210
Effect of acquisition on non-controlling interest	1,506,751								1,506,751
Balance, amount at Jun. 30, 2022	(1,699,791)
Balance, amount at Jun. 30, 2022	$ (2,060,622)	$ 5,611				$ 8,994	$ 88,993,884	$ (91,069,111)	$ 360,831
Balance, shares at Jun. 30, 2022		56,108,617		282	2,000	89,940,121				1,550

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss attributable to Singlepoint Inc. stockholders	$ (4,749,073)	$ (2,140,219)	$ (5,373,015)	$ (4,033,717)
Adjustments to reconcile net loss to net cash used in operating activities
Loss attributable to non-controlling interests	(201,189)	(365,065)	(390,932)	(410,788)
Common stock issued for services and closing costs	1,111,038	53,867
Bad Debt Expense	105,040	0
Depreciation	85,503	28,883	44,763	57,764
Amortization of intangibles	83,094	7,260	14,520	23,595
Amortization of debt discounts	348,453	0	0	2,174,273
Amortization of deferred compensation	30,187	0	105,652	0
(Gain) loss on change in fair value of equity securities	0	41,627	76,627	(1,552,249)
Goodwill impairment charge	28,005	0	680,772	0
(Gain) loss on debt settlement	0	151,727	(513,909)	41,262
Changes in operating assets and liabilities:
Accounts receivable	(222,944)	(297,539)	(87,395)	45,860
Prepaid expenses	(139,364)	(100,952)	(36,013)	19,593
Inventory	(109,071)	(68,180)	(70,250)	11,207
Contract Asset	(7,311)	0
Accounts payable	935,068	395,045	(13,546)	77,423
Accrued expenses	297,527	110,305	151,597	886,196
Unearned Revenue	560,595	0
NET CASH USED IN OPERATING ACTIVITIES	(1,844,442)	(2,183,241)	(4,831,629)	(1,955,379)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions, net of cash acquired	(1,283,613)	0
Cash paid for acquisition related expenses	0	(25,000)	25,000
Cash paid for property, plant and equipment	(71,966)	(16,120)	(19,700)	0
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(1,355,579)	(41,120)	(44,700)	25,000
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	499,271	0	540,899	812,576
Proceeds from advances from related party	93,627	211,397	234,824	403,791
Proceeds from long-term notes payable			1,500,000	150,000
Proceeds from notes payable	0	311,070	311,070	372,232
Proceeds from issuance of convertible notes	3,777,500	0	0	320,500
Payments on advances to related party	(145,000)	(8,295)	(64,569)	0
Payments on convertible notes payable	0	(75,000)	(75,000)	(389,638)
Payments on capital lease obligations	(64,388)	(32,177)	(51,365)	(58,737)
Payments on notes payable	(250,000)	(286,518)	(286,518)	0
Proceeds from sale of preferred stock - Class B			0	408,000
Proceeds from sale of preferred stock - Class C	0	760,000	760,000	0
Proceeds from sale of preferred stock - Class D	0	2,000,000	2,000,000	0
Proceeds from sale of preferred stock - Class E	1,488,000	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	5,399,010	2,880,477	4,869,341	2,018,724
NET CHANGE IN CASH	2,198,989	656,116	(6,988)	88,345
Cash at beginning of period	191,485	198,473	198,473	110,128
Cash at end of period	2,390,474	854,589	191,485	198,473
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	32,669	0	20,853	0
Income tax paid	0	0	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Non-cash consideration given for acquisitions through issuance of common stock and notes payable	2,422,836	550,000	511,706	0
Original issue discount from issuance of notes payable	1,523,198	0	0	39,500
Common stock issued for conversion of debt and accrued interest	45,277	0	3,172,918	778,657
Conversion of preferred stock to common stock	24	100	282	4,000
Inventory transferred to Related Party for Note Receivable	0	63,456	63,456	0
Investment in Jacksam transferred for reduction in Related Party debt	0	547,010	547,010	218,874
Non-cash portion of termination agreement removing accrued compensation and Related Party debt in exchange for stock and new Related Party note	0	1,120,852	1,234,052	0
Deferred stock compensation recognized for acquisitions	0	450,000	450,000	0
Discount recognized on deferred stock compensation for acquisitions	$ 0	$ 110,402	110,402	0
Common stock issued for accrued interest			0	15,420
Recognition of debt discount attributable to derivative liability			0	984,801
Derivative liability settlements			0	3,052,437
Derivative liability recognized from convertible debt			0	1,133,240
Derivative liability in excess of face value				149,213
Preferred stock issued for services			0	555,000
Common Stock issued for Warrants			416,444	0
Common stock issued for services			146,283	149,200
Amortization of debt discounts			$ 16,772	2,174,273
Cash received for return on investment				$ 25,000

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	6 Months Ended	12 Months Ended
ORGANIZATION AND NATURE OF BUSINESS	Jun. 30, 2022	Dec. 31, 2021
ORGANIZATION AND NATURE OF BUSINESS
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. The Company owns Fifty One Percent (51%) of the membership interests of Direct Solar America. On January 26, 2021, the Company acquired 100% ownership of EnergyWyze, LLC, a limited liability company (“EnergyWyze”). On February 26, 2021, the Company purchased 51% ownership of Box Pure Air, LLC, (“Box Pure Air”). On April 21, 2022 the Company purchased 80.1% membership interests in The Boston Solar Company, LLC (“Boston Solar”). 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, 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, 2022, we have six subsidiaries, Boston Solar, 80.1% interest, 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, although there are no definitive arrangements in place. Going Concern The financial statements have been prepared assuming that the Company will continue as a going concern. As of June 30, 2022, 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. As of June 30, 2022, the Company had $2,390,474 in cash. The Company’s net losses incurred for the six months ended June 30, 2022, were $4,749,073 and working capital deficit was $11,903,457 at June 30, 2022. 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 debt and equity financing.	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. The Company owns Fifty One Percent (51%) of the membership interests of Direct Solar America. On January 26, 2021, the Company acquired 100% ownership of EnergyWyze, LLC, a limited liability company (“EnergyWyze”) (See Note 3). On February 26, 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, 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 December 31, 2021, we 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 December 31, 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. As of December 31, 2021, the Company had $191,485 in cash. The Company’s net losses incurred for the year ended December 31, 2021, were $5,373,015, and working capital deficit was $1,714,938 at December 31, 2021. 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 debt and equity financing.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 consolidated contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of June 30, 2022, and December 31, 2021, 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, 2021, 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, 2022, and December 31, 2021, and for the three and six months ended June 30, 2022 and 2021, and the accounts of Boston Solar as of June 30, 2022, and the period from April 21, 2022 (acquisition date) through June 30, 2022. All significant intercompany transactions have been eliminated in consolidation. 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. 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 $1,640,474 deposits in excess of amounts insured by the FDIC as of June 30, 2022. 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 spin-off, DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar, EnergyWyze). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (4) EnergyWyze (5) Box Pure Air (6) Boston Solar Retail Sales. Distribution Revenue. Services Revenue. Construction Contract Performance Obligations, Revenues and Costs The primary method used to estimate standalone selling price of each performance obligation is the expected cost plus a margin approach, under which the Company estimates the costs of satisfying the performance obligations and then adds appropriate margins. The Company recognizes revenue over time on its contracts when it satisfies a performance obligation by continuously transferring control to a customer. The customer typically controls the contract and related service, as evidenced by contractual termination clauses or by contract terms specifying the Company's rights to payment for work performed to date, plus a reasonable profit to deliver products or services that do not have an alternative use to the Company. Management has determined that using contract costs as an input method depicts the continuous transfer of control to customers as the Company incurs these costs from fixed-price or lump-sum contracts. Under this method, actual direct contract costs incurred are compared to total estimated contract costs for each contract to determine a percentage depicting progress toward contract completion or satisfaction of performance obligations. This percentage is applied to the contract price or allocated transaction price to determine the amount of cumulative revenue to recognize. Contract costs include all installed materials, direct labor and subcontract costs. Operating costs are charged to expense as incurred. Contract costs incurred that do not contribute to satisfying performance obligations and are not reflective of transferring control to the customer, such as uninstalled materials and rework labor, are excluded from the percent complete calculation. Contract Estimates The estimation of total revenue and cost at completion requires significant judgment and involves the use of various estimation techniques. Management must make assumptions and estimates regarding labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors. Changes in job performance, job conditions and estimated profitability, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and revenue. Such changes are recognized in the period in which the revisions are determined. If, at any time, the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period in which it is identified. Contract Modifications Contract modifications are routine in the performance of the Company's contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct and are accounted for as part of the existing contract. Contract Assets and Liabilities Billing practices are governed by the contract terms of each project based primarily on costs incurred, achievement of milestones or predetermined schedules. Billings do not necessarily correlate with revenue recognized over time. Contract assets represent revenues recognized in excess of amounts billed. Contract liabilities represents billings in excess of revenues recognized. Accrued revenue includes amounts which have met the criteria for revenue recognition and have not yet been billed to the client. The Company's residential contracts include payments terms that call for payment upon receipt of the invoice, and their commercial contracts call for payment between 15 and 60 days from the invoice date, primarily within 30 days. Accounts Receivable The Company carries its accounts receivable at the amount management expects to collect from outstanding receivables. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts, when deemed necessary, based on historic write offs and collections and current credit conditions. Accounts receivable is net of an allowance for doubtful accounts of $44,805 and $0 as of June 30, 2022, and December 31, 2021, respectively. During the three and six months ended June 30, 2022, the Company did not write off any receivables. Inventory Inventory consists primarily of photovoltaic modules, inverters, racking and associated finished parts required for the assembly of photovoltaic systems. Inventories are valued at the lower of cost or net realizable value determined by the first-in, first-out method. The Company writes down its inventory for estimated obsolescence equal to the difference between the carrying value of the inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual future demand or market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Inventory is net of a reserve for obsolescence of $96,394 and $0 as of June 30, 2022, and December 31, 2021, respectively. Accrued Warranty and Production Guarantee Liabilities As a standard practice, the Company warranties its labor for ten years from the completion date of their installation projects and passes through manufacturer warranties on products installed. These warranties are not separately priced, therefore, costs related to the warranties are accrued when management determines they are able to estimate them. Management has not separately accounted for the actual warranty costs each year, and has accrued based on their best estimates as of each year end. As a standard practice, the Company provides a two-year production guarantee on installed solar systems. These production guarantees are not separately priced, therefore, costs related to production guarantees are accrued based on management's best estimates as of each year end. Separately, the Company offers customers an optional ten-year production guarantee that can be purchased for $1,000. 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 quarter ended June 30, 2022, are not material. 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 Leases ASC 842 requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities. 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 Preferred Stock Classes. 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 Ended Six Months Ended June 30, June 30, 2022 2021 Class A Preferred Stock 1,402,715,425 1,413,457,125 Class B Preferred Stock - 806,557 Class C Preferred Stock, including accrued dividends 4,903,394 747,540 Class D Preferred Stock, including accrued dividends 32,569,191 1,395,349 Class E Preferred Stock, including accrued dividends 24,657,963 - Convertible notes 12,703,579 20,000 Warrants 4,129,091 10,000,000 Potentially dilutive securities 1,481,678,643 1,428,295,424 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. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 will require immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company’s fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on the Company’s consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Under the amendments in ASU 2017- 04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 requires any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. We adopted ASU 2017-04 effective March 1, 2020 (the first quarter of our 2021 fiscal year). Subsequent Events Other than the events described in Note 11, 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, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of December 31, 2021, and December 31, 2020, and for the years then ended. 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, and 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 splits 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, DIGS) and, (3) Services Revenue (Direct Solar, EnergyWyze). 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 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, 2021, and 2020 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, 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 Leases ASC 842 requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities. 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, 2021 2020 Series A Preferred Stock 1,408,825,375 1,500,000,000 Series B Preferred Stock 314,754 2,675,410 Series C Preferred Stock 747,540 Series D Preferred Stock 1,395,349 Convertible notes 20,000 20,000 Warrants - 10,000,000 Potentially dilutive securities 1,411,303,018 1,512,695,410 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 outstanding warrants and to purchase an aggregate of 5,700,000 shares of common stock of the Company. 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 which were settled in fiscal 2020. As of December 31, 2020, the Company had an investment in equity securities that did meet the standards for a readily determinable fair value (“RDFV”) and had 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, 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, 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 From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 will require immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company's fiscal year beginning March 1, 2023 and subsequent interim periods. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on the Company's consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Under the amendments in ASU 2017- 04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 requires any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. We adopted ASU 2017-04 effective March 1, 2020 (the first quarter of our 2021 fiscal year). Subsequent Events Other than the events described in Note 11, 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.

ACQUISITIONS, GOODWILL AND INTA

ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	6 Months Ended	12 Months Ended
ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	Jun. 30, 2022	Dec. 31, 2021
ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS
ACQUISITIONS, GOODWILL AND INTANGIBLE ASSETS	NOTE 4 – ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS Boston Solar Acquisition On April 21, 2022, the Company completed the acquisition of 80.1% of the membership interests in Boston Solar, a leading residential, small commercial solar energy, procurement, and construction (“EPC”) company focused on customers in the greater Boston area. This acquisition solidifies the Company’s EPC acquisition strategy. The total consideration paid for the purchased interests was $6,064,858 consisting of: $2,287,168 of cash paid at closing; issuance of a note payable in 14,781,938 shares of Company common stock with a fair value of $1,252,273; issuance of a promissory note with a fair value of $897,306; issuance of a convertible promissory note with a fair value of $1,378,111 payable in cash or shares of Company common stock at the holder’s option; and a $250,000 holdback of additional cash. The Company incurred acquisition related expenses of approximately $615,000 during the six months ended June 30, 2022, which were recognized in SG&A within the Company’s consolidated statement of income. The Company accounted for the acquisition as a purchase of a business and recorded the excess of the purchase price over the estimated fair value of the assets acquired and liabilities assumed as goodwill. The total purchase price was provisionally allocated as follows: Goodwill $ 6,785,416 Tangible assets 4,787,928 Intangible asset – tradename/trademarks (10-year life) 3,008,100 Intangible asset – IP/technology (7-year life) 438,000 Intangible asset – non-competes (3-year life) 123,200 Total liabilities (7,571,036 ) Non-controlling interest (1,506,750 ) Total consideration paid for 80.1% interest $ 6,064,858 Revenue of $3,839,773 and a net loss of $721,964 related to Boston Solar for the period from the April 21, 2022 acquisition date through the end June 30, 2022 are included in the Company’s accompanying consolidated statement of operations. These results are prior to consideration for non-controlling interest. The following supplemental unaudited pro forma information presents the consolidated results of the Company’s operations as if the acquisition of Boston Solar on April 21, 2022 had been consummated on April 1, 2021. This supplemental unaudited pro forma information is based solely on the historical unaudited financial results for the Boston Solar acquisition and does not include operational or other changes which might have been affected by the Company. The supplemental unaudited pro forma information 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: Three Months Ended June 30, 2022 2021 Revenue, net $ 5,333,803 $ 4,501,773 Net loss $ (3,348,902 ) $ (667,789 ) Goodwill The following table presents details of the Company’s goodwill as of June 30, 2022, and December 31, 2021: Boston Solar Direct Solar America Box Pure Air EnergyWyze Total Balances at December 31, 2021: $ - $ 1,212,968 $ 414,151 $ 75,000 $ 1,702,119 Aggregate goodwill acquired 6,785,416 - - - 6,785,416 Impairment losses - - - - - Balances at June 30, 2022: $ 6,785,416 $ 1,212,968 $ 414,151 $ 75,000 $ 8,487,536 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 to assess impairment. A discounted cash flow analysis requires various judgmental assumptions to be made including 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. Intangible Assets The following table presents details of the Company’s intangible assets (excluding goodwill) as of June 30, 2022: IP / Technology Tradename Trademarks Non - Competes Other Total Balances at December 31, 2021: $ - $ - $ - $ 34,485 $ 34,485 Intangibles acquired 438,000 3,008,100 123,200 - 3,569,300 Less: Amortization 11,732 56,402 7,700 7,260 83,094 Balances at June 30, 2022: $ 426,268 $ 2,951,698 $ 115,500 $ 27,225 $ 3,520,691 Estimated amortization expense: Year Ending December 31, 2022 (remainder) $ 209,484 2023 418,968 2024 409,893 2025 376,215 2026 363,381 Thereafter 1,742,750 Total $ 3,520,691	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 cost method of $0 and $35,000 as of December 31, 2021, and 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, former officer and director. No gain or losses were incurred with this debt settlement. The Company had investments in equity securities using the fair value method of $0 and $588,637 as of December 31, 2021, and 2020, respectively. 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 $414,151, paid with the issuance of 168,350 shares of common stock. The total value of common stock issued was allocated to goodwill based on the workforce acquired. The total purchase price for the acquired membership interests in Box Pure Air, LLC, was allocated as follows: Intangible assets $ - Goodwill 414,151 Current assets - Current liabilities - Total net assets acquired $ 414,151 The purchase price consists of the following: Cash - Common Stock 414,151 Total purchase price $ 414,151 Total revenue of $348,877, net loss of ($581,344), and contributed net loss of ($284,859) after non-controlling interest related to Box Pure Air from the acquisition date of February 26, 2021, through December 31, 2021, is 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 December 31, 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, and each respective vesting issuance date. Such shares are allocated equally, $150,000 USD each, between the principal members of EnergyWyze, 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 .18 % 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. Total revenue of $240,965, and net loss of ($458,625), related to EnergyWyze, LLC, from the acquisition date of January 26, 2021, through December 31, 2021, is included in the Company’s accompanying consolidated statement of operations. EnergyWyze, LLC, had no operating results prior to the acquisition date. Goodwill and Intangible Assets The following table presents details of the Company’s goodwill as of December 31, 2021, and December 31, 2020: Direct Solar America Box Pure Air EnergyWyze Total Balances at December 31, 2019: $ 1,966,340 $ - $ - $ 1,966,340 Aggregate goodwill acquired - - - - Goodwill adjustments (72,600 ) - - (72,600 ) Impairment losses - - - - Balances at December 31, 2020: 1,893,740 - - 1,893,740 Aggregate goodwill acquired - 414,151 75,000 489,151 Impairment losses (680,772 ) - - (680,772 ) Balances at December 31, 2021: $ 1,212,968 $ 414,151 $ 75,000 $ 1,702,119 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, 2021. The Company performed discounted cash flow analysis projected over three years to estimate the fair value of the reporting units, using management’s best judgement as to revenue growth rates and expense projections. These analyzes indicated cash flows (and discounted cash flows) were less than the book value of goodwill for Direct Solar America. These analyzes factored the recent reduction in revenue and projected revenue compared to the Company’s initial projections. The Company determined these were indicators of impairment in goodwill during the year ended December 31, 2021, and impaired the goodwill by $680,772. During the year ended December 31, 2020, the Company adjusted its goodwill related to Direct Solar of America 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 five years, a net book value of $34,485 as of December 31, 2021, and amortization expense of $14,520 for the year ended December 31, 2021. Proforma Information (unaudited) Box Pure Air, LLC The following unaudited pro forma information presents the consolidated results of the Company’s operations as if the acquisitions of Box Pure Air had been consummated on January 1, 2021. Such unaudited pro forma information is based on historical unaudited financial information with respect to the Box Pure Air 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, 2021, 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, 2021 Net revenue $ 466,705 Net loss $ (484,560 )

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended	12 Months Ended
NOTES PAYABLE	Jun. 30, 2022	Dec. 31, 2021
NOTES PAYABLE
NOTES PAYABLE	NOTE 5 - NOTES PAYABLE Notes Payable Seller Note Payable Note Purchase Agreement SBA Loan Convertible Notes Payable Purchase Agreement Seller Note Payable in Shares Seller Convertible Note EnergyWyze Other As of June 30, 2022, the Company was in compliance with all covenants of its debt agreements, except for the $10,500 convertible note that is currently in default and included in Current Portion of convertible notes payable.	NOTE 4 - CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE Convertible notes payable consisted of the following: December 31, 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. - 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. - 1,842,003 Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. $ 10,500 $ 10,500 Total convertible notes payable 10,500 3,225,225 Less debt discounts - (1,154,327 ) Convertible notes payable, net 10,500 2,070,898 Less current portion of convertible notes, net (10,500 ) (2,070,898 ) Long-term convertible notes payable, net $ - $ - Accrued interest on the above notes payable totaled $0 and $581,366 as of December 31, 2021 and 2020, respectively. Interest expense for the above notes payable for the years ended December 31, 2021 and 2020 was $17,744 and $306,158, respectively. Total amortization of debt discounts was $0 and $2,174,273 for the years ended December 31, 2021 and 2020, respectively. Short-term Notes Payable In 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 included 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 loans were forgiven in 2021. 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% (“New PPP Loan”). On August 16, 2021 the New PPP Loan to Direct Solar America was forgiven. Long-term Note Payable In July 2021 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. 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 December 31, 2021, the balance of this note had been satisfied. Also related to the acquisition of EnergyWyze, the Company incurred an initial purchase consideration obligation of $450,000 with a fair value of $339,599 (See Note 3), of which $60,371 is included in Short-term notes payable and $60,370 is included in Long-term notes payable as of December 31, 2021.

LEASES

LEASES	6 Months Ended	12 Months Ended
LEASES	Jun. 30, 2022	Dec. 31, 2021
LEASES
LEASES	NOTE 6 – LEASES Boston Solar was acquired on April 21, 2022, and has fixed rate non-cancelable operating lease agreements for office, warehouse, and parking real estate; vehicles; and tools. The monthly operating lease payments for real estate are from $4,372 to $18,466 and end September 2027. Vehicle leases range from $644 to $821 per month, and their end dates from December 2023 to September 2026. Tools lease payments are $1,312 per month and end March 2027. Total lease expense for the three months ended June 30, 2022 is $81,420. At April 21, 2022, as part of the acquisition, the Company recognized initial ROU Assets and Lease Liabilities related to Boston Solar of $1,400,278 and $(1,400,278), respectively. Future minimum operating lease payments are as follows: Year Ending December 31, 2022 (remainder) $ 162,840 2023 325,681 2024 313,044 2025 309,058 2026 304,241 Thereafter 209,474 Total 1,624,338 Less: interest (240,930 ) Present value of lease liabilities $ 1,383,408 Less: Current portion (257,972 ) Lease liability, net of current portion $ 1,125,436	NOTE 5 – OBLIGATIONS UNDER OPERATING 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. Box Pure Air leases approximately 1,653 square feet of office and warehouse space at 145 King Street, Charleston, South Carolina 29401, at a monthly base rent of $4,408. The lease term is month to month. 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 expired. The above leases are classified as operating leases under ASC 842 which the Company adopted in 2019. The following is a summary of property held under these operating leases at December 31, 2021 and 2020: December 31, December 31, 2021 2020 Office and warehouse facilities $ 172,026 $ 224,037 Accumulated amortization (137,621 ) (144,870 ) Total $ 34,405 $ 79,167 Future maturities of obligations under capital leases are as follows: Twelve months ending December 31, 2022 $ 45,020 2023 3,758 2024 - Total minimum lease payments 48,778 Amounts representing interest (1,261 ) $ 47,517

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	6 Months Ended	12 Months Ended
STOCKHOLDERS EQUITY	Jun. 30, 2022	Dec. 31, 2021
STOCKHOLDERS' EQUITY (DEFICIT)
STOCKHOLDERS EQUITY	NOTE 7 - STOCKHOLDERS’ EQUITY Class A Convertible Preferred Shares As of June 30, 2022, and December 31, 2021, 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 Class A Convertible Preferred Stock (“Class A Stock”) with $0.0001 par value per share, of which 56,108,617 and 56,353,015 shares were issued and outstanding as of June 30, 2022, and December 31, 2021, respectively. Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,402,715,425 shares of common stock assuming full conversion of all outstanding shares as of June 30, 2022. 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 Stock As of June 30, 2022, and December 31, 2021, the Company had authorized 1,500 shares of Class B Preferred Stock, $0.0001 par value per share, of which 0 and 48 shares were issued and outstanding as of June 30, 2022, and December 31, 2021, respectively. Class C Convertible 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 282 and 760 shares were issued and outstanding as of June 30, 2022 and December 31, 2021, respectively. The Company has the right to redeem the Class C Preferred Stock, in accordance with the terms stated by 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. On June 8, 2022, the Company amended the conversion rights so that 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 (a) $0.1055 ; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion. Class D Convertible Preferred Shares 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, 2022, and December 31, 2021. The Company has the right to redeem the Class D Preferred Stock, in accordance with the terms stated by 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. On June 8, 2022, the Company amended the conversion rights so that 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 (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion. Class E Convertible Preferred Shares On April 7, 2022, Singlepoint Inc. (the “Company”) entered into a Securities Purchase Agreement (the “Purchase Agreement”) with GHS Investments, LLC (“GHS”), whereby GHS agreed to purchase, in tranches, up to One Million Five Hundred Thousand Dollars ($1,500,000) of the Company’s Class E Preferred Stock in exchange for One Thousand Five Hundred (1,500) shares of Class E Preferred Stock in three separate tranches. The first tranche (the “Initial Closing Date”), occurred upon execution of the Purchase Agreement with the purchase of Seven Hundred Seven (707) shares of Class E Preferred Stock for Seven Hundred Seven Thousand Dollars ($707,000). The Company completed the second and third tranche of the transactions set forth in the Securities Purchase Agreement and issued 500 shares of Class E Preferred Stock on May 23, 2022 in exchange for Five Hundred Thousand ($500,000) Dollars, and 293 shares of Class E Preferred Stock on June 27, 2022 in exchange for Two Hundred Ninety Three Thousand ($293,000) Dollars. In addition the Company issued GHS fifty shares of Class E Preferred Stock upon the Initial Closing Date as an equity incentive, and warrants to purchase 4,129,091 shares of its common stock at a purchase price of $.114 per share for a period of five years. The Company has the right to redeem the Class E Preferred Stock, in accordance with the following schedule: i. If all of the Class E Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E 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 E 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 E 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 The Company shall pay a dividend of eight percent (8%) per annum on the Class E Preferred Stock. Dividends shall be paid quarterly, and at the Company’s discretion, in cash or Class E Preferred Stock calculated at the purchase price. The Stated Value of the Class E Preferred Stock is $1,200 per share.The Class E 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).The conversion price (the “ Conversion Price From the date of issuance until the date when the original holder no longer holds any shares of Class E 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 As of June 30, 2022, and December 31, 2021, a total of 39,995,000 shares of preferred stock remains undesignated and unissued. Common Stock As of June 30, 2022, and December 31, 2021, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 89,940,121 and 58,785,924 shares issued and outstanding, respectively. Equity Financing Agreement On September 16, 2021, the Company entered into an equity financing agreement (the “Equity Financing Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“GHS”), pursuant to which GHS shall purchase from the Company, up to that number of shares of common stock of the Company (the “Shares”) having an aggregate Purchase Price of Ten Million Dollars ($10,000,000), subject to certain limitations and conditions set forth in the Equity Financing Agreement from time to time over the course of twelve (12) months after an effective registration of the Shares with the Securities and Exchange Commission (the “SEC”) pursuant to the Registration Rights Agreement, is declared effective by the SEC. Shares issued during the three months ended June 30, 2022 In April 2022, the Company issued 3,257,035 shares of common stock of the Company in exchange for conversion of 130,281 shares of Class A Preferred Stock. In May and June of 2022, the Company issued a total of 6,613,017 shares of common stock to GHS in exchange for conversion of 71 shares of Class B Preferred Stock and 478 shares of Class C Preferred Stock. In May 2022 the Company issued 183,600 shares of common stock each to two former employees for services rendered. In June 2022 the Company issued a total of 2,530,365 shares of common stock to two former owners of Boston Solar as part of an extension agreement. In June 2022 the Company issued 672,830 shares of common stock from a convertible note payable to the former owners of EnergyWyze. In June 2022 the Company issued 9,442,400 shares of common stock to several current and former employees and advisors for services rendered and for closing costs related to Box Pure Air.	NOTE 6 - STOCKHOLDERS’ EQUITY Class A Convertible Preferred Shares As of December 31, 2021, and 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 56,353,015 and 60,000,000 shares were issued and outstanding as of December 31, 2021 and December 31, 2020, respectively. Each share of Class A Stock is convertible at any time into 25 shares of common stock, totaling 1,408,825,375 shares of common stock, as of December 31, 2021, 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, 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 December 31, 2021, and 2020, the Company had authorized 1,500 shares of Class B Preferred Stock, $0.0001 par value per share, of which 48 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 them 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. 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 December 31, 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. 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 December 31, 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’ 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 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. As of December 31, 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 December 31, 2021, and 2020, the Company’s authorized common stock was 5,000,000,000 shares, at $0.0001 par value per share, with 58,785,924 and 33,075,711 shares issued and outstanding, respectively. Equity Financing Agreement On September 16, 2021 (the “Effective Date”), the Company entered into an equity financing agreement (the “Equity Financing Agreement”) and a registration rights agreement (the “Registration Rights Agreement”) with GHS Investments LLC (“GHS”), pursuant to which GHS shall purchase from the Company, up to that number of shares of common stock of the Company (the “Shares”) having an aggregate Purchase Price of Ten Million Dollars ($10,000,000), subject to certain limitations and conditions set forth in the Equity Financing Agreement from time to time over the course of twelve (12) months after an effective registration of the Shares with the Securities and Exchange Commission (the “SEC”) pursuant to the Registration Rights Agreement, is declared effective by the SEC (the “Contract Period”). 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 “Put”), provided that at least ten trading days has passed since the most recent Put. The purchase price of the shares of Common Stock contained in a Put will be 90% of the lowest daily volume weighted average price (VWAP) of the Company’s Common Stock during the five consecutive trading days preceding the receipt by GHS of the applicable Put notice. Such sales of Common Stock by the Company, if any, may occur from time to time, at the Company’s option, during the Contract Period. Subject to the satisfaction of certain conditions set forth in the Equity Financing Agreement, on each Put the Company will deliver an amount of Shares equaling one hundred and twelve percent (112%) of the dollar amount of each Put. The maximum dollar amount of each Put will not exceed two hundred percent (200%) of the average daily trading dollar volume for the Company’s Common Stock during the ten (10) trading days preceding the Trading day that GHS receives a Put. No Put will be made in an amount equaling less than ten thousand dollars ($10,000) or greater than three million dollars ($3,000,000). Puts are further limited to GHS owning no more than 4.99% of the outstanding stock of the Company at any given time. The Equity Financing Agreement and the Registration Rights Agreement contain customary representations, obligations, rights, warranties, agreements and conditions of the parties. The Equity Financing Agreement terminates upon any of the following events: when GHS has purchased an aggregate of Ten Million Dollars ($10,000,000) in the Common Stock of the Company pursuant to the Equity Financing Agreement; on the date that is twelve (12) calendar months from the date the Equity Financing Agreement was executed. Actual sales of shares of Common Stock to GHS 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. Shares issued during the year ended December 31, 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 19 and 22, 2021, the Company issued 510 and 250 shares, respectively, of Class C Preferred Stock to GHS Investments, LLC for cash. 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 to a former officer of the Company in exchange for 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 various dates in March and April 2021, the Company issued 2,000 shares of Class D Preferred stock to GHS Investment, LLC for cash. 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 18, 2021, the Company issued 362,987 shares of common stock to a former officer of the Company in exchange for conversion of 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 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 to a former officer of the Company in exchange for conversion of Class A Preferred Stock. On July 1, 2021, the Company issued 87,776 shares of common stock to a former officer of a subsidiary for services previously accrued. On July 14, 2021, the Company issued 4,225,000 shares of common stock related to a warrant settlement agreement. On August 21, 2021, the Company issued 1,854,050 shares of common stock to a former officer of the Company in exchange for conversion of Class A Preferred Stock. On October 7, 2021, 97,108 shares of Series A Preferred Stock were converted into 2,427,700 shares of common stock by a former officer of the Company. On October 12, 2021, 75 shares of Series B Preferred Stock were converted into 661,765 shares of common stock. On October 22, 2021, 655,936 shares of common stock were issued pursuant to existing agreements. On November 1, 2021, 809,110 shares of common stock were issued pursuant to the S-1 Equity Line terms. On November 15, 2021, the Company issued 1,475,000 shares of common stock related to a warrant settlement agreement. On November 17, 2021, 1,788,874 shares of common stock were issued pursuant to the S-1 Equity Line terms. On November 24, 2021, 14,000 shares of Series A Preferred Stock were converted into 350,000 shares of common stock. On December 10, 2021, 1,612,593 shares of common stock were issued pursuant to the S-1 Equity Line terms.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 8 - RELATED PARTY TRANSACTIONS Accrued Officer Compensation As of June 30, 2022, and December 31, 2021, a total of $0 and $116,583, respectively, was accrued for unpaid officer wages due the Company’s CEO, CFO and President under their respective employment agreements. Other As of June 30, 2022, and December 31, 2021, a total of $152,079 and $109,385 was accrued for unpaid wages due to two EnergyWyze managers.	NOTE 7 - RELATED PARTY TRANSACTIONS Accrued Officer Compensation As of December 31, 2021, and December 31, 2020, a total of $116,583 and $1,005,230, respectively, was accrued for unpaid officer wages and bonuses due the Company’s CEO, CFO and President under their respective employment agreements. Other On April 26, 2021, the Company completed a debt reduction through the sale of Jacksam Corporation owned by the Company with Gregory Lambrecht, former CEO, resulting in the decrease of $547,010 in current liabilities. No gain or losses were incurred with this debt settlement. 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 due in unpaid accrued compensation and $606,372 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 (the “Shares”), (ii) the Company agreed to pay Mr. Lambrecht $250,000 within two business days of the date of the Separation Agreement, and (iii) the remaining amount of Accrued Debt of $848,612 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 $21,523, with the first payment of $21,523 due September 1, 2021, and a final payment amount of $21,523 due on August 1, 2025. As of December 31, 2021, a total of $109,385 was accrued for unpaid wages due to two EnergyWyze managers. On May 24, 2021, the Seller Note related to the EnergyWyze acquisition was paid in full pursuant to the terms and conditions in the asset purchase and operating agreement. On July 1, 2021, the Company issued 87,776 shares of common stock to a former officer of a subsidiary for services previously accrued. On August 21, 2021, the Company issued 1,854,050 shares of common stock to a former officer of the Company in exchange for conversion of Class A preferred stock. On October 7, 2021, the Company issued 2,427,700 shares of common stock to a former officer of the Company in exchange for conversion of Class A preferred stock. On October 22, 2021, the Company issued 454,164 shares of common stock to the remaining sellers of EnergyWyze pursuant to the purchase agreement. On November 24, 2021, the Company issued 350,000 shares of common stock to a director of the Company in exchange for conversion of Class A preferred stock.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2022	Dec. 31, 2021
COMMITMENTS AND CONTINGENCIES (Note 9)
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Litigation From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. Except as discussed below are not presently a party to any material litigation, nor to the knowledge of management is any litigation threatened against us, which may materially affect us On July 9, 2021 the Company and Singlepoint Direct Solar, LLC (“SDS” or “Direct Solar”) 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 (Mr. Diaz and Ms. Johnson); and (v) Breach of the Employment Agreement originally entered into between Direct Solar America and 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 (the “Diaz Complaint”). 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 Defendants to refile their Complaint as a counterclaim. A Counterclaim was submitted by Pablo Diaz Curiel, Kjelsey Johnson, Elijah Chaffino, Dan Shikiar, Jagusa Holdings, Inc. and Brian Odle against the Company and SDS, Greg Lambrecht, Wil Ralston and Corey Lambrecht. The Counterclaim includes but is not limited to the following material allegations: (i) violation of Section 10b-5 of the Exchange Act; (ii) Breach of Contract; (iii) Tortious Interference; (iv) Breach of Fiduciary Duty; (v) Unlawful diversion of ownership, earnings and monies; (vi) Intentional Misrepresentations; and (vii) Engaging in a pattern and practice of acquisitions based on false promises. The Counterclaim was filed September 11, 2021. On July 14, 2021, the Company filed a First Amended Complaint (the “FAC”) adding parties Solar Integrated Roofing Corporation, USA Solar Network, LLC, David Massey, Christina Berume and Jessica Hernandez in addition to Pablo Diaz Curiel, Kjelsey Johnson and Brian Odle as defendants. In the FAC, the Company alleges (amongst other things) that the defendants: (i) Misappropriated trade secrets; (ii) Breached the Asset Purchase Agreement (Mr. Diaz and Ms. Johnson); (iii) Breached the Employment Agreement (Mr. Diaz); (iv) Breached the Implied Covenant of Good Faith and Fair Dealing (Mr. Diaz and Ms. Johnson); (v) Breached Fiduciary Duties (Mr. Diaz); (vi) Engaged in Unfair Competition; (vii) Violated the Arizona Uniform Trade Secrets Act; (viii) Intentionally Interfered with Contract/Business Expectancy; (ix) Converted assets of the Company; (x) Were Unjustly Enriched; and (xi) Committed Violations of the Lanham Act. On August 27, 2021, the Company filed a Second Amended Compliant which includes additional causes of action including Copyright Infringement (USA Solar Network, LLC) and Defamation (Mr. Diaz). On September 10, 2021 Solar Integrated Roofing Corporation, USA Solar Network, LLC and David Massey filed a motion to dismiss the claims as it relates to such parties. On February 22, 2022, a Senior Judge signed the order stating that Defendants SIRC and Massey’s Motion to Dismiss was granted in part and denied in part. With respect to Defendant Massey, the Court dismissed all claims against him for lack of personal jurisdiction. With respect to Defendant SIRC, the Court dismissed the following claims from the Second Amended Complaint under Federal Rule of Civil Procedure 12(b)(6): (a) unfair competition (count seven); (b) intentional interference with contract/business expectancy (count nine); (c) conversion (count ten); and (d) unjust enrichment (count eleven). The remaining claims against Defendant SIRC survived the Motion to Dismiss and remain before the Court. The court ordered that Plaintiffs’ Motion to Compel Arbitration of all of Defendant Diaz’s counterclaims under his Employment Agreement with SDS was granted. The Court ordered the dismissal of the following claims from the FAC: count three in its entirety, count six as to Defendant Diaz, and counts five, nine, ten, eleven, and thirteen as to Diaz, to the extent those claims are based on Diaz’s rights and responsibilities under the Employment Agreement subject to arbitration. The court further ordered that Counterdefendants’ Motion to Dismiss was granted in part and denied in part.	NOTE 8 – COMMITMENTS AND CONTINGENCIES Litigation From time to time, we are a party to claims and actions for matters arising out of our business operations. We regularly evaluate the status of the legal proceedings and other claims in which we are involved to assess whether a loss is probable or there is a reasonable possibility that a loss, or an additional loss, may have been incurred and determine if accruals are appropriate. If accruals are not appropriate, we further evaluate each legal proceeding to assess whether an estimate of possible loss or range of possible loss can be made for disclosure. Although the outcome of claims and litigation is inherently unpredictable, we believe that we have adequate provisions for any probable and estimable losses. It is possible, nevertheless, that our consolidated financial position, results of operations or liquidity could be materially and adversely affected in any particular period by the resolution of a claim or legal proceeding. Legal expenses related to defense, negotiations, settlements, rulings and advice of outside legal counsel are expensed as incurred. On July 9, 2021 the Company and Singlepoint Direct Solar, LLC (“SDS” or “Direct Solar”) 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 (Mr. Diaz and Ms. Johnson); and (v) Breach of the Employment Agreement originally entered into between Direct Solar America and 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 (the “Diaz Complaint”). 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 Defendants to refile their Complaint as a counterclaim. A Counterclaim was submitted by Pablo Diaz Curiel, Kjelsey Johnson, Elijah Chaffino, Dan Shikiar, Jagusa Holdings, Inc. and Brian Odle against the Company and SDS, Greg Lambrecht, Wil Ralston and Corey Lambrecht. The Counterclaim includes but is not limited to the following material allegations: (i) violation of Section 10b-5 of the Exchange Act; (ii) Breach of Contract; (iii) Tortious Interference; (iv) Breach of Fiduciary Duty; (v) Unlawful diversion of ownership, earnings and monies; (vi) Intentional Misrepresentations; and (vii) Engaging in a pattern and practice of acquisitions based on false promises. The Counterclaim was filed September 11, 2021. On July 14, 2021, the Company filed a First Amended Complaint (the “FAC”) adding parties Solar Integrated Roofing Corporation, USA Solar Network, LLC, David Massey, Christina Berume and Jessica Hernandez in addition to Pablo Diaz Curiel, Kjelsey Johnson and Brian Odle as defendants. In the FAC, the Company alleges (amongst other things) that the defendants: (i) Misappropriated trade secrets; (ii) Breached the Asset Purchase Agreement (Mr. Diaz and Ms. Johnson); (iii) Breached the Employment Agreement (Mr. Diaz); (iv) Breached the Implied Covenant of Good Faith and Fair Dealing (Mr. Diaz and Ms. Johnson); (v) Breached Fiduciary Duties (Mr. Diaz); (vi) Engaged in Unfair Competition; (vii) Violated the Arizona Uniform Trade Secrets Act; (viii) Intentionally Interfered with Contract/Business Expectancy; (ix) Converted assets of the Company; (x) Were Unjustly Enriched; and (xi) Committed Violations of the Lanham Act. On August 27, 2021, the Company filed a Second Amended Compliant which includes additional causes of action including Copyright Infringement (USA Solar Network, LLC) and Defamation (Mr. Diaz). On September 10, 2021 Solar Integrated Roofing Corporation, USA Solar Network, LLC and David Massey filed a motion to dismiss the claims as it relates to such parties. On February 22, 2022, a Senior Judge signed the order stating that Defendants SIRC and Massey's Motion to Dismiss was granted in part and denied in part. With respect to Defendant Massey, the Court dismissed all claims against him for lack of personal jurisdiction. With respect to Defendant SIRC, the Court dismissed the following claims from the Second Amended Complaint under Federal Rule of Civil Procedure 12(b)(6): (a) unfair competition (count seven); (b) intentional interference with contract/business expectancy (count nine); (c) conversion (count ten); and (d) unjust enrichment (count eleven). The remaining claims against Defendant SIRC survived the Motion to Dismiss and remain before the Court. The court ordered that Plaintiffs' Motion to Compel Arbitration of all of Defendant Diaz's counterclaims under his Employment Agreement with SDS was granted. The Court ordered the dismissal of the following claims from the FAC: count three in its entirety, count six as to Defendant Diaz, and counts five, nine, ten, eleven, and thirteen as to Diaz, to the extent those claims are based on Diaz's rights and responsibilities under the Employment Agreement subject to arbitration. The court further ordered that Counterdefendants' Motion to Dismiss was granted in part and denied in part. 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. Employment Agreements Except for the following agreements, the Company does not have any written agreements with any of its executive officers. The following discussion is a summary of the material terms of the employment agreements and is subject to the full copy of the respective employment agreement (all capitalized terms not otherwise defined herein are defined in the respective employment agreement): In November 2021 the Company entered into an Amendment to Employment Agreement with our CEO, Wil Ralston (the “Ralston Amendment”). The Ralston Amendment includes the following: (i) that the term of the original employment agreement is extended to May 30, 2024 (automatically be extended for additional three-year periods unless either party has provided written termination at least 90 days prior to the expiration of such Term), (ii) Base Salary equal to Two Hundred Eighty Thousand Dollars ($280,000.00) per year, with a minimum automatic Cost of Living increase of 3.0% per year, beginning on January 1, 2022, (iii) one-time cash retention bonus of $5,083,333 and (iv) waiver by Mr. Ralston of any unpaid allowances (estimated $61,500.00) afforded to Mr. Ralston through October 31, 2021 In November 2021 the Company entered into an Amendment to Employment Agreement with Corey Lambrecht (the “Lambrecht Amendment”). The Lambrecht Amendment includes the following: (i) that the term of the original employment agreement is extended to November 23, 2023 (automatically be extended for additional three-year periods unless either party has provided written termination at least 90 days prior to the expiration of such Term), (ii) Base Salary equal to Two Hundred Twenty Five Thousand Dollars ($225,000.00) per year, with a minimum automatic Cost of Living increase of 3.0% per year, beginning on January 1, 2022, (iii) one-time cash retention bonus equal to twenty percent (20%) of the Base Salary, and (iv) waiver by Mr. Lambrecht of any unpaid compensation owed by the Company through October 31, 2021. On January 17, 2020 the Company entered into an employment agreement with Corey Lambrecht to serve as the Chief Financial Officer. The term is for a period of one year; salary is Eighty Thousand Dollars ($80,000.00) 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 by the 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.

REVENUE CLASSES AND CONCENTRATI

REVENUE CLASSES AND CONCENTRATIONS	6 Months Ended	12 Months Ended
REVENUE CLASSES AND CONCENTRATIONS	Jun. 30, 2022	Dec. 31, 2021
REVENUE CLASSES AND CONCENTRATIONS
REVENUE CLASSES AND CONCENTRATIONS	NOTE 10 - 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, 2022 2021 Revenue by product/service lines: Retail $ 2,024,011 $ 253,250 Distribution 2,649 13,904 Services 4,059,563 426,681 Total $ 6,086,223 $ 693,835 Revenue by subsidiary: SinglePoint (parent company) $ 15,060 $ 19,363 Boston Solar 3,839,773 - Direct Solar America 108,386 389,081 DIGS 5,741 30,693 EnergyWyze 111,403 37,600 Box Pure Aire 2,005,860 217,098 Total $ 6,086,223 $ 693,835 One customer comprised 24% of the Company’s revenue for the six months ended June 30, 2022. No customers comprised 10% or greater of the Company’s revenue for the six months ended June 30, 2021.	NOTE 9 - 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, 2021 2020 Revenue by product/service lines: Retail $ 405,970 $ 85,428 Distribution 15,591 138,809 Services 387,341 2,653,924 Total $ 808,902 $ 2,878,161 Revenue by subsidiary: Singlepoint (parent company) $ 35,326 $ 184,561 Direct Solar America 241,042 2,653,924 DIGS 37,358 39,676 EnergyWyze 146,299 - Box Pure Air 348,877 - Total $ 808,902 $ 2,878,161 No customer comprised more than 10% of the Company’s revenue for years ended December 31, 2021. Two customers comprised approximately 38% and 27% of the Company’s revenue for the year ended December 31, 2020.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2021
INCOME TAXES
INCOME TAXES	NOTE 10 – INCOME TAXES The components of income tax expense for the years ended December 31, 2021, and 2020 consist of the following: 2021 2020 Federal tax statutory rate 21.0 % 21.0 % Permanent differences (0.2 )% (0 )% Temporary differences (2.9 )% (0 )% Valuation allowance (17.9 )% (21.0 )% Effective rate 0 % 0 % Significant components of the Company’s estimated deferred tax assets and liabilities as of December 31, 2021, and 2020 are as follows: 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 2,440,000 $ 2,024,000 Temporary differences (160,000 ) 457,000 Total deferred tax asset 2,280,000 2,481,000 Valuation allowance (2,280,000 ) (2,481,000 ) $ - $ - The Company has net operating losses (“NOLs”) as of December 31, 2021, of approximately $13,300,000 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, 2021 and 2020 due to the net losses and full valuation allowances against net deferred tax assets.

UNCOMPLETED CONTRACTS

UNCOMPLETED CONTRACTS	6 Months Ended
UNCOMPLETED CONTRACTS	Jun. 30, 2022
UNCOMPLETED CONTRACTS
UNCOMPLETED CONTRACTS	NOTE 3 – UNCOMPLETED CONTRACTS Deferred costs and estimated earnings and billings on uncompleted contracts consist of the following as of June 30, 2022 and December 31, 2021: 2022 2021 Deferred costs $ 244,300 $ - Estimated earnings 244,300 - Add: billings to date 7,311 - Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts $ 251,611 $ - Deferred costs include permitting costs to fulfill contracts on installations in progress

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11 - SUBSEQUENT EVENTS Class A Preferred Stock Issued to Officers of the Company On July 12, 2022. the Company awarded a bonus to its each of its Chief Executive Officer and President 10 million shares of Class A Preferred Stock (the “Preferred Stock”). On July 15, 2022 the Company entered into an agreement with its CEO and President whereby the CEO and President agreed to certain restrictive covenants relating to these shares of Preferred Stock including but not limited to: agreeing to a three year restriction on the ability to sell the Preferred Stock, and a reduction of the conversion ratio under certain circumstances. Increase in Number of Authorized Shares of Class A Preferred Stock On July 14, 2022 the Company filed with the State of Nevada an Amended Certificate of Designation for its Class A Preferred Stock of the Company which provided for an increase of the number of authorized shares of Class A Preferred Stock to 80 million Acquisition On August 9, 2022, the Company acquired a minority interest, with the right to acquire the remaining interests, of Frontline Power Solutions LLC (“Frontline”), a Multi-state Licensed Energy Services Company (ESCO). Frontline is a comprehensive energy service Company with the ability to operate in deregulated markets across the country, and provides energy supply agreements to all sizes of commercial, industrial, and institutional properties.	NOTE 11 - SUBSEQUENT EVENTS On January 6, 2022, 114,117 shares of Series A Preferred Stock were converted into 2,852,925 shares of common stock by a former officer and director. On January 3, 2022, February 1, 2022, and February 15, 2022, 1,620,000 shares, 2,012,390 shares, and 3,000,000 shares, respectively, of common stock were issued to GHS Investments LLC, pursuant to the Form S-1 Registration Statement filed by the Company in October 2021.

BASIS OF PRESENTATION AND SUM_2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 quarter ended June 30, 2022, 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, 2021, and 2020 are not material.
Basis of Presentation	The accompanying condensed consolidated contain all adjustments (consisting of normal recurring adjustments) necessary to present fairly our consolidated financial position as of June 30, 2022, and December 31, 2021, 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, 2021, 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, 2022, and December 31, 2021, and for the three and six months ended June 30, 2022 and 2021, and the accounts of Boston Solar as of June 30, 2022, and the period from April 21, 2022 (acquisition date) through June 30, 2022. All significant intercompany transactions have been eliminated in consolidation.	The consolidated financial statements include the accounts of Singlepoint, Direct Solar America, Box Pure Air, EnergyWyze, DIGS, and ShieldSaver as of December 31, 2021, and December 31, 2020, and for the years then ended. 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, and media content, were included with the spin out for the business to be a fully operational entity at time of completion.
Contract Estimates	The estimation of total revenue and cost at completion requires significant judgment and involves the use of various estimation techniques. Management must make assumptions and estimates regarding labor productivity and availability, the complexity of the work to be performed, the cost and availability of materials, and the performance of subcontractors. Changes in job performance, job conditions and estimated profitability, including those changes arising from contract penalty provisions and final contract settlements, may result in revisions to costs and revenue. Such changes are recognized in the period in which the revisions are determined. If, at any time, the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period in which it is identified.
Contract Modifications	Contract modifications are routine in the performance of the Company's contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not distinct and are accounted for as part of the existing contract.
Contract Assets and Liabilities	Billing practices are governed by the contract terms of each project based primarily on costs incurred, achievement of milestones or predetermined schedules. Billings do not necessarily correlate with revenue recognized over time. Contract assets represent revenues recognized in excess of amounts billed. Contract liabilities represents billings in excess of revenues recognized. Accrued revenue includes amounts which have met the criteria for revenue recognition and have not yet been billed to the client. The Company's residential contracts include payments terms that call for payment upon receipt of the invoice, and their commercial contracts call for payment between 15 and 60 days from the invoice date, primarily within 30 days.
Accounts Receivable	The Company carries its accounts receivable at the amount management expects to collect from outstanding receivables. On a periodic basis, the Company evaluates its accounts receivable and establishes an allowance for doubtful accounts, when deemed necessary, based on historic write offs and collections and current credit conditions. Accounts receivable is net of an allowance for doubtful accounts of $44,805 and $0 as of June 30, 2022, and December 31, 2021, respectively. During the three and six months ended June 30, 2022, the Company did not write off any receivables.
Inventory	Inventory consists primarily of photovoltaic modules, inverters, racking and associated finished parts required for the assembly of photovoltaic systems. Inventories are valued at the lower of cost or net realizable value determined by the first-in, first-out method. The Company writes down its inventory for estimated obsolescence equal to the difference between the carrying value of the inventory and the estimated net realizable value based upon assumptions about future demand and market conditions. If actual future demand or market conditions are less favorable than those projected by management, additional inventory write-downs may be required. Inventory is net of a reserve for obsolescence of $96,394 and $0 as of June 30, 2022, and December 31, 2021, respectively.
Accrued Warranty and Production Guarantee Liabilities	As a standard practice, the Company warranties its labor for ten years from the completion date of their installation projects and passes through manufacturer warranties on products installed. These warranties are not separately priced, therefore, costs related to the warranties are accrued when management determines they are able to estimate them. Management has not separately accounted for the actual warranty costs each year, and has accrued based on their best estimates as of each year end. As a standard practice, the Company provides a two-year production guarantee on installed solar systems. These production guarantees are not separately priced, therefore, costs related to production guarantees are accrued based on management's best estimates as of each year end. Separately, the Company offers customers an optional ten-year production guarantee that can be purchased for $1,000.
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
Leases	ASC 842 requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities.	ASC 842 requires recognition of leases on the consolidated balance sheets as right-of-use (“ROU”) assets and lease liabilities. ROU assets represent the Company’s right to use underlying assets for the lease terms and lease liabilities represent the Company’s obligation to make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present value and future minimum lease payments over the lease term at commencement date. As the Company’s leases do not provide an implicit rate, the Company used its estimated incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. A number of the lease agreements may contain options to renew and options to terminate the leases early. The lease term used to calculate ROU assets and lease liabilities only includes renewal and termination options that are deemed reasonably certain to be exercised. The Company recognized lease liabilities, with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months. The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, and unamortized lease incentives provided by lessors. Operating lease cost is recognized as a single lease cost on a straight-line basis over the lease term and is recorded in selling, general and administrative expenses. Variable lease payments for common area maintenance, property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which the variable lease payments are based occur. The Company has elected not to separate lease and non-lease components for all property leases for the purposes of calculating ROU assets and lease liabilities.
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.	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.
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.
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 Preferred Stock Classes. 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 Ended Six Months Ended June 30, June 30, 2022 2021 Class A Preferred Stock 1,402,715,425 1,413,457,125 Class B Preferred Stock - 806,557 Class C Preferred Stock, including accrued dividends 4,903,394 747,540 Class D Preferred Stock, including accrued dividends 32,569,191 1,395,349 Class E Preferred Stock, including accrued dividends 24,657,963 - Convertible notes 12,703,579 20,000 Warrants 4,129,091 10,000,000 Potentially dilutive securities 1,481,678,643 1,428,295,424	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, 2021 2020 Series A Preferred Stock 1,408,825,375 1,500,000,000 Series B Preferred Stock 314,754 2,675,410 Series C Preferred Stock 747,540 Series D Preferred Stock 1,395,349 Convertible notes 20,000 20,000 Warrants - 10,000,000 Potentially dilutive securities 1,411,303,018 1,512,695,410
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.	On March 26, 2021, we affected a 1 for 75 reverse stock splits 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.
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.	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 which were settled in fiscal 2020. As of December 31, 2020, the Company had an investment in equity securities that did meet the standards for a readily determinable fair value (“RDFV”) and had 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, 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, 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
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 spin-off, DIGS) and, (3) Services Revenue (Boston Solar, Direct Solar, EnergyWyze). Additionally, the Company also disaggregates revenue by subsidiary: (1) Singlepoint (parent company) (2) Direct Solar America (4) EnergyWyze (5) Box Pure Air (6) Boston Solar Retail Sales. Distribution Revenue. Services Revenue.	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, DIGS) and, (3) Services Revenue (Direct Solar, EnergyWyze). 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.
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 $1,640,474 deposits in excess of amounts insured by the FDIC as of June 30, 2022.	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, 2021.
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 will require immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company’s fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on the Company’s consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Under the amendments in ASU 2017- 04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 requires any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. We adopted ASU 2017-04 effective March 1, 2020 (the first quarter of our 2021 fiscal year).	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board, or FASB, or other standard setting bodies and adopted by us as of the specified effective date. Unless otherwise discussed, the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 significantly changes the impairment model for most financial assets and certain other instruments. ASU 2016-13 will require immediate recognition of estimated credit losses expected to occur over the remaining life of many financial assets, which will generally result in earlier recognition of allowances for credit losses on loans and other financial instruments. ASU 2016-13 is effective for the Company's fiscal year beginning March 1, 2023 and subsequent interim periods. The Company is currently evaluating the impact the adoption of ASU 2016-13 will have on the Company's consolidated financial statements. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 simplifies the manner in which an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Under the amendments in ASU 2017- 04, an entity should (1) perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount, and (2) recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, with the understanding that the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, ASU 2017-04 requires any reporting unit with a zero or negative carrying amount to perform Step 2 of the goodwill impairment test. We adopted ASU 2017-04 effective March 1, 2020 (the first quarter of our 2021 fiscal year).
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
Subsequent Events	Other than the events described in Note 11, 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 11, 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.
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 outstanding warrants and to purchase an aggregate of 5,700,000 shares of common stock of the Company.
Construction Contract Performance Obligations, Revenues and Costs	Construction Contract Performance Obligations, Revenues and Costs The primary method used to estimate standalone selling price of each performance obligation is the expected cost plus a margin approach, under which the Company estimates the costs of satisfying the performance obligations and then adds appropriate margins. The Company recognizes revenue over time on its contracts when it satisfies a performance obligation by continuously transferring control to a customer. The customer typically controls the contract and related service, as evidenced by contractual termination clauses or by contract terms specifying the Company's rights to payment for work performed to date, plus a reasonable profit to deliver products or services that do not have an alternative use to the Company. Management has determined that using contract costs as an input method depicts the continuous transfer of control to customers as the Company incurs these costs from fixed-price or lump-sum contracts. Under this method, actual direct contract costs incurred are compared to total estimated contract costs for each contract to determine a percentage depicting progress toward contract completion or satisfaction of performance obligations. This percentage is applied to the contract price or allocated transaction price to determine the amount of cumulative revenue to recognize. Contract costs include all installed materials, direct labor and subcontract costs. Operating costs are charged to expense as incurred. Contract costs incurred that do not contribute to satisfying performance obligations and are not reflective of transferring control to the customer, such as uninstalled materials and rework labor, are excluded from the percent complete calculation.

BASIS OF PRESENTATION AND SUM_3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of antidilutive securities excluded from computation of earnings per share	Six Months Ended Six Months Ended June 30, June 30, 2022 2021 Class A Preferred Stock 1,402,715,425 1,413,457,125 Class B Preferred Stock - 806,557 Class C Preferred Stock, including accrued dividends 4,903,394 747,540 Class D Preferred Stock, including accrued dividends 32,569,191 1,395,349 Class E Preferred Stock, including accrued dividends 24,657,963 - Convertible notes 12,703,579 20,000 Warrants 4,129,091 10,000,000 Potentially dilutive securities 1,481,678,643 1,428,295,424	Year Ended Year Ended December 31, December 31, 2021 2020 Series A Preferred Stock 1,408,825,375 1,500,000,000 Series B Preferred Stock 314,754 2,675,410 Series C Preferred Stock 747,540 Series D Preferred Stock 1,395,349 Convertible notes 20,000 20,000 Warrants - 10,000,000 Potentially dilutive securities 1,411,303,018 1,512,695,410
Schedule of derivative liabilities at fair value		Level 1 Level 2 Level 3 Total Fair value of convertible notes derivative liability and equity securities – December 31, 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
Schedule of Changes in the fair value of the Company's Level 3 financial liabilities		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

INVESTMENTS ACQUISITIONS GOODWI

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Tables)
Schedule of Proforma Information	Three Months Ended June 30, 2022 2021 Revenue, net $ 5,333,803 $ 4,501,773 Net loss $ (3,348,902 ) $ (667,789 )	Year Ended December 31, 2021 Net revenue $ 466,705 Net loss $ (484,560 )
Schedule of goodwill	Boston Solar Direct Solar America Box Pure Air EnergyWyze Total Balances at December 31, 2021: $ - $ 1,212,968 $ 414,151 $ 75,000 $ 1,702,119 Aggregate goodwill acquired 6,785,416 - - - 6,785,416 Impairment losses - - - - - Balances at June 30, 2022: $ 6,785,416 $ 1,212,968 $ 414,151 $ 75,000 $ 8,487,536 IP / Technology Tradename Trademarks Non - Competes Other Total Balances at December 31, 2021: $ - $ - $ - $ 34,485 $ 34,485 Intangibles acquired 438,000 3,008,100 123,200 - 3,569,300 Less: Amortization 11,732 56,402 7,700 7,260 83,094 Balances at June 30, 2022: $ 426,268 $ 2,951,698 $ 115,500 $ 27,225 $ 3,520,691	Direct Solar America Box Pure Air EnergyWyze Total Balances at December 31, 2019: $ 1,966,340 $ - $ - $ 1,966,340 Aggregate goodwill acquired - - - - Goodwill adjustments (72,600 ) - - (72,600 ) Impairment losses - - - - Balances at December 31, 2020: 1,893,740 - - 1,893,740 Aggregate goodwill acquired - 414,151 75,000 489,151 Impairment losses (680,772 ) - - (680,772 ) Balances at December 31, 2021: $ 1,212,968 $ 414,151 $ 75,000 $ 1,702,119
Schedule of Fair value of assets acquired	Goodwill $ 6,785,416 Tangible assets 4,787,928 Intangible asset – tradename/trademarks (10-year life) 3,008,100 Intangible asset – IP/technology (7-year life) 438,000 Intangible asset – non-competes (3-year life) 123,200 Total liabilities (7,571,036 ) Non-controlling interest (1,506,750 ) Total consideration paid for 80.1% interest $ 6,064,858	Intangible assets $ - Goodwill 414,151 Current assets - Current liabilities - Total net assets acquired $ 414,151 The purchase price consists of the following: Cash - Common Stock 414,151 Total purchase price $ 414,151 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 .18 %
Maturity of estimated amortization expense	Year Ending December 31, 2022 (remainder) $ 209,484 2023 418,968 2024 409,893 2025 376,215 2026 363,381 Thereafter 1,742,750 Total $ 3,520,691

CONVERTIBLE NOTES PAYABLE AND N

CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)	12 Months Ended
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Tables)	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Schedule of Convertible notes payable	Convertible notes payable consisted of the following: December 31, 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. - 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. - 1,842,003 Convertible note payable with an accredited investor dated October 31, 2016, with interest at 0%, due October 31, 2017, convertible at $0.007 per share. This note is currently in default. $ 10,500 $ 10,500 Total convertible notes payable 10,500 3,225,225 Less debt discounts - (1,154,327 ) Convertible notes payable, net 10,500 2,070,898 Less current portion of convertible notes, net (10,500 ) (2,070,898 ) Long-term convertible notes payable, net $ - $ -

OBLIGATIONS UNDER CAPITAL LEASE

OBLIGATIONS UNDER CAPITAL LEASE (Tables)	6 Months Ended	12 Months Ended
OBLIGATIONS UNDER CAPITAL LEASE (Tables)	Jun. 30, 2022	Dec. 31, 2021
OBLIGATIONS UNDER CAPITAL LEASE (Tables)
Summary of Future maturities of obligations	Year Ending December 31, 2022 (remainder) $ 162,840 2023 325,681 2024 313,044 2025 309,058 2026 304,241 Thereafter 209,474 Total 1,624,338 Less: interest (240,930 ) Present value of lease liabilities $ 1,383,408 Less: Current portion (257,972 ) Lease liability, net of current portion $ 1,125,436	Twelve months ending December 31, 2022 $ 45,020 2023 3,758 2024 - Total minimum lease payments 48,778 Amounts representing interest (1,261 ) $ 47,517
Summary of property held under capital leases		December 31, December 31, 2021 2020 Office and warehouse facilities $ 172,026 $ 224,037 Accumulated amortization (137,621 ) (144,870 ) Total $ 34,405 $ 79,167

REVENUE CLASSES AND CONCENTRA_2

REVENUE CLASSES AND CONCENTRATIONS (Tables)	6 Months Ended	12 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Tables)	Jun. 30, 2022	Dec. 31, 2021
REVENUE CLASSES AND CONCENTRATIONS (Tables)
Summary of operating revenue for disaggregated revenue purposes	Six Months Ended June 30, Six Months Ended June 30, 2022 2021 Revenue by product/service lines: Retail $ 2,024,011 $ 253,250 Distribution 2,649 13,904 Services 4,059,563 426,681 Total $ 6,086,223 $ 693,835 Revenue by subsidiary: SinglePoint (parent company) $ 15,060 $ 19,363 Boston Solar 3,839,773 - Direct Solar America 108,386 389,081 DIGS 5,741 30,693 EnergyWyze 111,403 37,600 Box Pure Aire 2,005,860 217,098 Total $ 6,086,223 $ 693,835	Year Ended December 31, Year Ended December 31, 2021 2020 Revenue by product/service lines: Retail $ 405,970 $ 85,428 Distribution 15,591 138,809 Services 387,341 2,653,924 Total $ 808,902 $ 2,878,161 Revenue by subsidiary: Singlepoint (parent company) $ 35,326 $ 184,561 Direct Solar America 241,042 2,653,924 DIGS 37,358 39,676 EnergyWyze 146,299 - Box Pure Air 348,877 - Total $ 808,902 $ 2,878,161

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2021
INCOME TAXES
Schedule of components of income tax expense	2021 2020 Federal tax statutory rate 21.0 % 21.0 % Permanent differences (0.2 )% (0 )% Temporary differences (2.9 )% (0 )% Valuation allowance (17.9 )% (21.0 )% Effective rate 0 % 0 %
Schedule of deferred tax assets and liabilities	2021 2020 Deferred tax assets: Net operating loss carryforwards $ 2,440,000 $ 2,024,000 Temporary differences (160,000 ) 457,000 Total deferred tax asset 2,280,000 2,481,000 Valuation allowance (2,280,000 ) (2,481,000 ) $ - $ -

UNCOMPLETED CONTRACTS (Tables)

UNCOMPLETED CONTRACTS (Tables)	6 Months Ended
UNCOMPLETED CONTRACTS (Tables)	Jun. 30, 2022
UNCOMPLETED CONTRACTS (Tables)
Schedule of Deferred costs and estimated earnings	2022 2021 Deferred costs $ 244,300 $ - Estimated earnings 244,300 - Add: billings to date 7,311 - Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts $ 251,611 $ -

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended	12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Dec. 31, 2021	Apr. 21, 2022	Feb. 26, 2021	Jan. 26, 2021	Dec. 31, 2020
Working Capital Deficit	$ 11,903,457				$ 11,903,457	$ 1,714,938
Membership interest	51%				51%	51%
Cash	$ 2,390,474				$ 2,390,474	$ 191,485				$ 198,473
Net loss	$ (3,452,489)	$ (1,497,773)	$ (1,144,146)	$ (1,361,139)		$ 5,373,015
Net loss					$ (4,749,073)
Boston Solar [Member]
Membership interest	80.10%				80.10%		80.10%
Class D convertible preferred stock [Member]
Membership interest	90%				90%	90%
Class C Convertible Preferred Stock [Member]
Membership interest								51%
Class C convertible preferred stock [Member]
Membership interest						51%		51%
Warrant
Membership interest	1%				1%	100%			100%
Net loss						$ (458,625)

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, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Potentially dilutive securities			1,411,303,018	1,512,695,410
Warrant [Member]
Potentially dilutive securities	1,481,678,643	10,000,000		10,000,000
Class B Preferred Stock [Member]
Potentially dilutive securities	0	806,557
Class C Preferred Stock
Potentially dilutive securities	4,903,394	747,540
Convertible Notes
Potentially dilutive securities	12,703,579	20,000	20,000	20,000
Class A Preferred Stock
Potentially dilutive securities	1,402,715,425	1,413,457,125
Class D Preferred Stock
Potentially dilutive securities	32,569,191	1,395,349
Class E Preferred Stock
Potentially dilutive securities	24,657,963	0
Series D Preferred Stock
Potentially dilutive securities			1,395,349
Series C Preferred Stock
Potentially dilutive securities			747,540
Series B Preferred Stock
Potentially dilutive securities			314,754	2,675,410
Series A Preferred Stock
Potentially dilutive securities			1,408,825,375	1,500,000,000

BASIS OF PRESENTATION AND SUM_5

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

BASIS OF PRESENTATION AND SUM_6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - Convertible Class B Preferred Stock [Member]	12 Months Ended
	Dec. 31, 2021 USD ($)
Derivative liability, Balance, December 31, 2019	$ 2,813,150
Derivative liability, 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	0
Net income for the year included in earnings relating to the liabilities held at December 31, 2020	$ 744,738

BASIS OF PRESENTATION AND SUM_7

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended	12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Federal Deposit Insurance Corporation	$ 1,640,474				$ 1,640,474
Allowance for doubtful accounts	44,805				44,805	$ 0
Inventory	96,394				96,394	0
Production purchase	1,000				$ 1,000
Net loss	$ (3,452,489)	$ (1,497,773)	$ (1,144,146)	$ (1,361,139)		$ 5,373,015
Convertible Class B Preferred Stock [Member]
Reverse Stock-split description					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.
Convertible Class B Preferred Stock [Member]
Reverse Stock-split description						On March 26, 2021, we affected a 1 for 75 reverse stock splits 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.
Inventory amount in exchange for notes receivable						$ 63,456
Cancellation of outstanding warrants to purchase aggregate shares of common stock						$ 5,700,000
Net loss							$ 807,511

UNCOMPLETED CONTRACTS (Details)

UNCOMPLETED CONTRACTS (Details) - USD ($)	6 Months Ended		12 Months Ended
UNCOMPLETED CONTRACTS (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
UNCOMPLETED CONTRACTS (Details)
Deferred costs	$ 244,300	$ 0	$ 489,151
Estimated earnings		0
Deferred costs and estimated earnings	244,300	0
Add: billings to date	7,311	0
Deferred costs and costs and estimated earnings in excess of related billings on uncompleted contracts	$ 251,611	$ 0

ACQUISITIONS, GOODWILL, AND INT

ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Details) - USD ($)	1 Months Ended
	Apr. 21, 2022	Jun. 30, 2022	Dec. 31, 2021	Apr. 21, 2021	Dec. 31, 2020	Dec. 31, 2019
Current assets		$ 6,951,794	$ 517,174		$ 270,131
Current liabilities		18,855,251	2,232,112		5,916,339
Cash		2,390,474	191,485		198,473
Goodwill		$ 8,487,536	1,702,119		$ 1,893,740	$ 1,966,340
IP/technology
Intangible asset				$ 438,000
Intangible asset useful life	7 years
Non-compete
Intangible asset				123,200
Intangible asset useful life	3 years
tradename/trademarks
Intangible asset				3,008,100
Intangible asset useful life	10 years
Boston Solar Acquisition [Member]
Goodwill				6,785,416
Tangible assets				4,787,928
Total Liablities				(7,571,036)
Non-controlling Interest				(1,506,750)
Total purchase price				$ 6,064,858
Percent for consideration paid	80.10%			80.10%
Box Pure Air, LLC
Intangible assets			0
Goodwill			414,151
Current assets			0
Current liabilities			0
Total net assets acquired			414,151
Cash			$ 0
Common Stock			414,151
Total purchase price			$ 414,151

ACQUISITIONS, GOODWILL, AND I_2

ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Details 1) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Boston Solar Acquisition [Member]
Revenue, net	$ 5,333,803	$ 4,501,773
Net loss	$ (3,348,902)	$ (667,789)
Class B convertible preferred stock [Member]
Revenue, net			$ 466,705
Net loss			$ (484,560)

ACQUISITIONS, GOODWILL, AND I_3

ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Details 2) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Goodwill beginning	$ 1,702,119	$ 1,893,740	$ 1,893,740	$ 1,966,340
Aggregate goodwill acquired	244,300	0	489,151
Goodwill adjustments				(72,600)
Impairment losses	0		(680,772)	0
Goodwill end	8,487,536		1,702,119	1,893,740
Boston Solar [Member]
Goodwill beginning	0
Aggregate goodwill acquired	6,785,416
Impairment losses	0
Goodwill end	6,785,416		0
Box Pure Air
Goodwill beginning	414,151	0	0
Aggregate goodwill acquired	0		414,151
Goodwill adjustments			0
Impairment losses	0		0	0
Goodwill end	8,487,536		414,151	0
Direct Solar America [Member]
Goodwill beginning	1,212,968	1,893,740	1,893,740	1,966,340
Aggregate goodwill acquired	6,785,416		0	0
Goodwill adjustments				(72,600)
Impairment losses	0		(680,772)	0
Goodwill end	1,212,968		1,212,968	1,893,740
EnergyWyze [Member]
Goodwill beginning	75,000	$ 0	0
Aggregate goodwill acquired	0		75,000	0
Goodwill adjustments			0
Impairment losses	0		0	0
Goodwill end	$ 75,000		$ 75,000	$ 0

ACQUISITIONS, GOODWILL, AND I_4

ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Details 3) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Intangible assets, beginning	$ 34,485	$ 49,005	$ 49,005
Intangible acquired	3,569,300
Less: Amortization	83,094	$ 7,260	14,520	$ 23,595
Intangible assets, ending	3,520,691		34,485	$ 49,005
IP/technology
Intangible assets, beginning	0
Intangible acquired	438,000
Less: Amortization	11,732
Intangible assets, ending	426,268		0
Non-compete
Intangible assets, beginning	0
Intangible acquired	123,200
Less: Amortization	7,700
Intangible assets, ending	115,500		0
tradename/trademarks
Intangible assets, beginning	0
Intangible acquired	3,008,100
Less: Amortization	56,402
Intangible assets, ending	2,951,698		0
Other
Intangible assets, beginning	34,485
Intangible acquired	0
Less: Amortization	7,260
Intangible assets, ending	$ 27,225		$ 34,485

ACQUISITIONS, GOODWILL, AND I_5

ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Details 4)	6 Months Ended
ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Details 4)	Jun. 30, 2022 USD ($)
INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Tables)
2022(remainder)	$ 209,484
2023	418,968
2024	409,893
2025	376,215
2026	363,381
Thereafter	1,742,750
Estimated amortozation expense	$ 3,520,691

ACQUISITIONS, GOODWILL, AND I_6

ACQUISITIONS, GOODWILL, AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended				6 Months Ended		12 Months Ended
	Apr. 21, 2022	Mar. 31, 2021	Feb. 26, 2021	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	May 31, 2022	Apr. 21, 2021	Jan. 26, 2021
Investments in equity securities using the fair value method										$ 0	$ 588,637
Investments recorded using the cash method										0	$ 35,000
Intangible assets, net										34,485
Fair value of purchase consideration										$ 339,599
Fair value acquisition		$ 25,000
Short-term liability		$ 50,000					$ 50,000
Description of vesting schedule										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.
Purchase price recorded value										$ 450,000
Net initial discount on purchase price										110,401
Post acquisition services payment										450,000
Fair value of black scholes model										$ 450,000
Membership interest				51%				51%		51%
Common Stock Shares Issued				89,940,121				89,940,121		58,785,924	33,075,711	9,442,400
Revenues				$ 4,534,681		$ 454,822		$ 6,086,223	$ 693,835	$ 808,902	$ 2,878,161
Net loss				(3,452,489)	$ (1,497,773)	(1,144,146)	$ (1,361,139)			5,373,015
Net loss				$ (3,452,489)		$ (1,144,146)		$ (4,950,262)	$ (2,505,284)	(5,763,947)	$ (4,444,505)
Boston Solar Acquisition [Member]
Revenues	$ 3,839,773
Total consideration	6,064,858
Fair value of stock	1,252,273
Issuance of promissory note with a fair value	897,306
Issuance of convertible promissory note	1,378,111
Holdback additional cash	250,000
Cash paid for acquisition	$ 2,287,168
Common stock shares	14,781,938
Percent of consideration paid	80.10%												80.10%
Acquisition related expenses	$ 615,000
Net loss	$ (721,964)
Class A Convertible Preferred Stock [Member]
Purchase price consideration			$ 414,151
Goodwill and Intangible Asset Impairment										680,772
Goodwill adjustment										72,600
Amortization										$ 14,520
Useful Life										5 years
Gross intangible assets										$ 72,600
Purchase consideration price			$ 414,151							450,000
Membership interest														51%
Common Stock Shares Issued														168,350
Revenues										348,877
Net loss										581,344
Contributed net loss										$ 284,859
Warrant
Membership interest				1%				1%		100%				100%
Revenues										$ 240,965
Net loss										(458,625)
Debt paid														$ 25,000
Balance outstanding								$ 50,000		50,000
Shares allocated equally										$ 150,000
Vesting Period										3 years

INVESTMENTS ACQUISITIONS GOOD_2

INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSET (Details 1)	12 Months Ended
	Dec. 31, 2021 $ / shares
INVESTMENTS ACQUISITIONS GOODWILL AND INTANGIBLE ASSETS (Tables)
Dividend yields	0%
Exercise price based on 10-day VWAP for the common stock	$ 1.47
Volatility	136.80%
Risk free rate	0.18%

CONVERTIBLE NOTES PAYABLE AND_2

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

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended				6 Months Ended		12 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Apr. 21, 2022	Jul. 31, 2021	May 31, 2020	May 22, 2020	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Oct. 31, 2016
Loan proceeds							$ 0	$ 320,500
Interest expenses							17,744	306,158
Accured Interest							0	581,366
Amortization of debt discounts					$ 348,453	$ 0	0	2,174,273
Debt instrument, principal amount							20,437
Short-term notes payable					1,684,615		1,020,350	372,232
Long-term notes payable					1,092,904		10,500	2,434,226
Initial purchase consideration obligation					1,000
Long-term notes payable					720,365		767,160	$ 150,000
Purchase Agreement [Member]
Debt instrument face amount	$ 4,885,353
Percent of consideration paid	80.10%
Percent of maximum number of common stock	125%
Original issue discount percent	15%
original issue discount amount					4,053,714
Percent of warrant shares	100%
Note Purchase Agreement [Member]
Promissory note, Principal amount		$ 1,580,000
Interest rate		8%
Cash payments (Quarterly)		$ 250,000
Aggregate amount required during each quarter		250,000
Aggregate amount required during each quarter (Minimum payment)		50,000
Promossory Note [Member] \| New Purchase Agreement [Member]
Debt instrument, principal amount		250,000
Debt instrument face amount		$ 1,580,000
Interest rate		8%
Quarterly cash payments		$ 250,000
Minimum payment		$ 50,000
Debt instrument maturity date		Jul. 31, 2024
Current portion of notes payable					1,209,776
Long-term notes payable					69,380
SBA Loan [Member]
Current portion of notes payable					10,234
Long-term notes payable					139,766
Proceed from loan			$ 150,000
Interest rate			3.75%
Monthly installment			$ 731
Debt instrument maturity period			30 years
EnergyWyze [Member]
Current portion of notes payable					45,099
Fair value of purchase consideration					339,599
Initial purchase consideration obligation					450,000
Remaining fair value amount of purchase obligation					75,464
Long-term notes payable					30,365
SinglePoint Direct Solar [Member] \| Promissory Note [Member]
Debt instrument, principal amount							$ 311,070
Interest rate							1%
Debt instrument, maturity date descriptions							due in 18 monthly installments beginning December
EIDL [Member]
Loan proceeds				$ 150,000
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, 2021.
Interest Rate				3.75%
Monthly Installment				$ 731
Seller Notes Payable [Member]
Debt instrument, principal amount	$ 250,000
Debt instrument face amount	1,000,000
Periodic principal amount due on October 31, 2023	500,000
Periodic payment principal due on April 30, 2023	250,000
Issuance of promissory note with a fair value	$ 897,306
Interest expenses period	18 years
Current portion of notes payable					475,075
Long-term notes payable					475,075
Seller 36 months Notes Payable [Member]
Current portion of notes payable					232,743
Long-term notes payable					1,062,538
Unsecured seller note	$ 1,940,423
Fair value of note	$ 1,252,272
Seller Convertiable Notes [Member]
Interest rate	12.50%
Convertible note	$ 976,016
Current portion of notes payable					1,378,111
Fair value of note	$ 1,378,111
Discount rate	20%
Debt instrument premium	$ 409,095
Other Debt [Member]
Interest rate									0%
Conversion price									$ 0.525
Current portion of notes payable					10,500
Convertible note									$ 10,500
May, 2020 [Member] \| Short Term Notes Payable [Member]
Debt instrument, principal amount							$ 312,300
Debt instrument maturity date							May 07, 2022
Proceeds from loan payable							$ 332,737
Warrant
Short-term notes payable							60,371
Long-term notes-payable							60,370
Fair value of consideration					339,599		339,599
Balance outstanding					50,000		50,000
Purchase consideration					$ 450,000		$ 450,000

OBLIGATIONS UNDER CAPITAL LEA_2

OBLIGATIONS UNDER CAPITAL LEASE (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Details)
Office and warehouse facilities	$ 172,026	$ 224,037
Accumulated amortization	(137,621)	(144,870)
Property, net	$ 34,405	$ 79,167

LEASES (Details)

LEASES (Details) - USD ($)	Apr. 21, 2022	Sep. 30, 2021
CONVERTIBLE NOTES PAYABLE AND NOTES PAYABLE (Details)
2022 (remainder)	$ 162,840
2023	325,681
Total	1,624,338
Less: interest	(240,930)
Present value of lease liabilities	1,383,408
Less: Current portion	(257,972)
Lease liability, net of current portion	1,125,436
2024	313,044
2025	309,058
2026	304,241
2022		$ 45,020
2023		3,758
2024		0
Total minimum lease payments		48,778
Amounts representing interest		(1,261)
Lease payment due		$ 47,517
Thereafter	$ 209,474

LEASES (Details Narrative)

LEASES (Details Narrative)		1 Months Ended			3 Months Ended	12 Months Ended
LEASES (Details Narrative)	Jul. 02, 2019 USD ($)	Jan. 31, 2023 USD ($)	Apr. 21, 2022 USD ($)	Feb. 28, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($) ft²
ROU Assets					$ 1,344,464	$ 0
Lease Liabilities			$ 1,383,408
Office Space [Member]
Monthly rental payment increased		$ 3,688		$ 3,758
Boston Solar [Member]
Tools lease payments			1,312
Total lease expense					$ 81,420
ROU Assets			1,400,278
Lease Liabilities			1,400,278
Boston Solar [Member] \| Minimum [Member]
Monthly operating lease payments			4,372
Vehicle leases			644
Boston Solar [Member] \| Maximum [Member]
Monthly operating lease payments			18,466
Vehicle leases			$ 821
Lease Agreements [Member] \| Office Space [Member]
Area leased \| ft²						1,400
Address of property						2999 North 44th Street, Phoenix, Arizona 85018
Lease Agreements [Member] \| California [Member]
Monthly rental payment increased	$ 2,400
Period of lease	24 months
Box Pure Air
Monthly rental payment increased						$ 4,408
Area leased \| ft²						1,653
Address of property						145 King Street, Charleston, South Carolina 29401

STOCKHOLDERS EQUITY (Details Na

STOCKHOLDERS EQUITY (Details Narrative) - USD ($)				1 Months Ended					6 Months Ended	12 Months Ended
STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	Apr. 07, 2022	Oct. 12, 2021	Jan. 07, 2021	Apr. 30, 2022	Nov. 24, 2021	Sep. 16, 2021	May 26, 2021	Mar. 27, 2021	Jun. 30, 2022	Dec. 31, 2021	May 31, 2022	Dec. 10, 2021	Nov. 17, 2021	Nov. 15, 2021	Nov. 01, 2021	Oct. 22, 2021	Oct. 07, 2021	Aug. 21, 2021	Jul. 14, 2021	Jul. 01, 2021	Jun. 30, 2021	Jun. 24, 2021	Jun. 18, 2021	May 18, 2021	Apr. 30, 2021	Apr. 02, 2021	Mar. 31, 2021	Feb. 08, 2021	Jan. 26, 2021	Jan. 22, 2021	Jan. 19, 2021	Dec. 31, 2020
Shares Issued												1,612,593	1,788,874	1,475,000	809,110	655,936		1,854,050	4,225,000			1,375,000		362,987		1,744,343
Common stock, Shares outstanding									89,940,121	58,785,924																						33,075,711
Common stock, Shares issued									89,940,121	58,785,924	9,442,400																					33,075,711
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 issued for service, shares			66,667			100,000,000	66,667
Common stock, price per share			$ 0.27				$ 0.538
Common stock issued for service, amount			$ 18,000				$ 35,866
Preferred shares issued, amount																						$ 2,750,000
Preferred stock, Shares authorized									39,995,000	39,995,000																						39,998,500
Preferred stock, Par value										$ 0.0001																						$ 0.0001
Tranche One [Member]
Number of shares purchase, amount	$ 707,000
Number of shares purchase, shares	707
Preferred Stock, Terms	If all of the Class E Preferred Stock are redeemed within ninety (90) calendar days from the issuance date thereof, the Company shall have the right to redeem the Class E 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;
Tranche Two [Member]
Number of shares purchase, amount	$ 500,000
Number of shares purchase, shares	500
Tranche Three [Member]
Number of shares purchase, amount	$ 293,000
Number of shares purchase, shares	293
Boston Solar [Member]
Shares Issued									2,530,365
Box Pure Air
Shares Issued								168,350
Purchase consideration of common stock								$ 500,000
Ownership percentage								51%
convertible Debt Settlement Agreement
Shares Issued																													1,733,333
GHS Investments
Shares Issued									6,613,017		6,613,017														2,000		2,000			250	510
Warrant purchase price	$ 1.14
Warrant to purchase common stock	$ 4,129,091
Warrant purchase price period	5 years
GHS [Member]
Equity Financing Agreement, description										The purchase price of the shares of Common Stock contained in a Put will be 90% of the lowest daily volume weighted average price (VWAP) of the Company’s Common Stock during the five consecutive trading days preceding the receipt by GHS of the applicable Put notice. Such sales of Common Stock by the Company, if any, may occur from time to time, at the Company’s option, during the Contract Period. Subject to the satisfaction of certain conditions set forth in the Equity Financing Agreement, on each Put the Company will deliver an amount of Shares equaling one hundred and twelve percent (112%) of the dollar amount of each Put. The maximum dollar amount of each Put will not exceed two hundred percent (200%) of the average daily trading dollar volume for the Company’s Common Stock during the ten (10) trading days preceding the Trading day that GHS receives a Put. No Put will be made in an amount equaling less than ten thousand dollars ($10,000) or greater than three million dollars ($3,000,000). Puts are further limited to GHS owning no more than 4.99% of the outstanding stock of the Company at any given time. The Equity Financing Agreement and the Registration Rights Agreement contain customary representations, obligations, rights, warranties, agreements and conditions of the parties. The Equity Financing Agreement terminates upon any of the following events: when GHS has purchased an aggregate of Ten Million Dollars ($10,000,000) in the Common Stock of the Company pursuant to the Equity Financing Agreement; on the date that is twelve (12) calendar months from the date the Equity Financing Agreement was executed.
Former Officer
Shares Issued																	2,427,700			87,776	292,875
Former Employee
Shares Issued									292,875		183,600
Class D convertible preferred stock [Member]
Description of subsequent financing										Subsequent Financing on a $1.00 for $1.00 basis
Preferred shares issued, shares									2,000	2,000																						0
Description of material rights									On June 8, 2022, the Company amended the conversion rights so that 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 (a) $0.1055; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion.	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
Stated value of preferred stock									$ 1,200	$ 1,200
Undesignated shares										2,000
Preferred stock, Shares outstanding									2,000	2,000																						0
Annual dividend									3%
Preferred stock, Shares authorized									2,000	2,000																						0
Preferred stock, Par value									$ 0.0001	$ 0.0001																						$ 0.0001
Class E Convertible Preferred Stock [Member]
Preferred shares issued, shares									1,550	0
Preferred stock, Shares outstanding									1,550	0
Preferred stock, Shares authorized									1,550	1,550
Preferred stock, Par value									$ 0.0001	$ 0.0001
Percent of dividend to pay	8%
Stated value, price per share	$ 1,200
Undesignated and unissued shares	39,995,000
Class B Preferred Stock [Member]
Shares Issued		75																					1,868,853
Preferred shares issued, shares									0	48																						408
Description of material rights										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
Stated value of preferred stock								$ 1,200
Undesignated shares										39,995,000																						39,998,500
Preferred stock, Shares outstanding									0	48																						408
Preferred stock, Shares authorized									1,500	1,500																						1,500
Preferred stock, Par value										$ 0.0001																						$ 0.0001
Conversion of converted common stock		661,765
Stated Value share of Preferred Stock										$ 0.183
Accrued Interest Lesser										18%
Conversion of preferred shares									71
Unissued shares										39,995,000																						39,995,000
Class A Convertible Preferred Stock [Member]
Shares Issued				3,257,035	14,000				672,830								97,108											333,333
Preferred shares issued, shares									56,108,617	56,353,015																						60,000,000
Preferred stock, Shares outstanding									56,108,617	56,353,015																						60,000,000
Preferred stock, Shares authorized									100,000,000	60,000,000																						60,000,000
Preferred stock, Par value									$ 0.0001	$ 0.0001																						$ 0.0001
Conversion of converted common stock				130,281	350,000				1,402,715,425	1,408,825,375
Number of Votes									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	Each share of Class A Stock votes with the shares of Common Stock, 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
Designated shares									60,000,000	60,000,000																						60,000,000
Class C Preferred Stock
Preferred shares issued, shares									282	760
Description of material rights									On June 8, 2022, the Company amended the conversion rights so that 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 (a) $0.1055 ; and (b) where applicable, a fixed price equaling one hundred percent (100%) of the lowest traded VWAP for the fifteen (15) trading days preceding a conversion.	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 shares										1,500
Preferred stock, Shares outstanding									282	760
Annual dividend									3%
Conversion of preferred shares									478
Stated value of preferred stock								1,200	1,200
Consultant [Member]
Common stock issued for service, shares						10,000,000
Two Directors [Member] \| Class A Preferred Stock [Member]
Preferred shares issued, shares																						2,461,715

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 31, 2021	Jun. 30, 2022	Dec. 10, 2021	Nov. 24, 2021	Nov. 17, 2021	Nov. 15, 2021	Nov. 01, 2021	Oct. 22, 2021	Oct. 07, 2021	Aug. 21, 2021	Jul. 14, 2021	Jul. 01, 2021	Jun. 24, 2021	May 18, 2021	Apr. 02, 2021	Dec. 31, 2020
Debt instrument, principal amount	$ 20,437
Accrued expenses, including accrued officer salaries	512,214	$ 1,830,245														$ 1,661,208
Common shares issued			1,612,593		1,788,874	1,475,000	809,110	655,936		1,854,050	4,225,000		1,375,000	362,987	1,744,343
EnergWyze [Member]
Common shares issued								454,164
Directors [Member]
Common shares issued				350,000
Mr. Lambrecht [Member] \| Seperation Agreement [Member]
Amount paid under agreement	250,000
Accrued compensation	$ 764,480
Shares issued price per share	$ 0.75
Common stock shares issued, shares	362,987
Common stock shares issued, amount	$ 272,240
Due from related parties	$ 848,612
Interest rate	10%
Debt instrument, principal amount	$ 21,523
Debt instrument final payment due date	Aug. 01, 2025
Due date	Sep. 01, 2021
Debt instrument, final payment amount	$ 21,523
Decrease in current liabilities	547,010
Accrued expenses, including accrued officer salaries	606,372
CEO, CFO and President [Member]
Accrued expenses, including accrued officer salaries		0	$ 116,583
EnergyWyze Manager [Member]
Accrued wages	$ 109,385	$ 152,079	$ 109,385
Former Officer
Common shares issued									2,427,700	1,854,050		87,776

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Employment Agreement [Member] - USD ($)	1 Months Ended
	Nov. 30, 2021	Jan. 17, 2020
Corey Lambrecht [Member]
Term of agreement		1 year
Renewal term description		If employment is terminated by the 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 term of the original employment agreement is extended to May 30, 2024 (automatically be extended for additional three-year periods unless either party has provided written termination at least 90 days prior to the expiration of such Term
Annual salary	$ 280,000
Increase in living cost percentage	3%
Cash retention bonus	$ 5,083,333
Upaid allowances	$ 61,500
Mr. Lambrecht [Member]
Term of agreement	3 years
Annual salary	$ 225,000
Increase in living cost percentage	3%
Cash retention bonus percentage	20%

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, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
REVENUE CLASSES AND CONCENTRATIONS (Details)
Retail	$ 2,024,011	$ 253,250	$ 405,970	$ 85,428
Distribution	2,649	13,904	15,591	138,809
Services	4,059,563	426,681	387,341	2,653,924
Total	6,086,223	693,835	808,902	2,878,161
Singlepoint (parent company)	15,060	19,363	35,326	184,561
Boston Solar	3,839,773	0
Direct Solar America	108,386	389,081	241,042	2,653,924
DIGS	5,741	30,693	37,358	39,676
EnergyWyze	111,403	37,600	146,299	0
Box Pure Aire	2,005,860	217,098	348,877	0
Total revenue	$ 6,086,223	$ 693,835	$ 808,902	$ 2,878,161

REVENUE CLASSES AND CONCENTRA_4

REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	6 Months Ended		12 Months Ended
REVENUE CLASSES AND CONCENTRATIONS (Details Narrative)	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Percentages of revenue		10%	10%
Customer One [Member]
Percentages of revenue	24%			38%
Customer Two [Member]
Percentages of accounts receivable				27%

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
INCOME TAXES (Details)	Dec. 31, 2021	Dec. 31, 2020
INCOME TAXES
Federal tax statutory rate	21%	21%
Permanent differences	(0.20%)	0%
Temporary differences	(2.90%)	0%
Valuation allowance	(17.90%)	(21.00%)
Effective rate	0%	0%

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Net operating loss carry forwards	$ 2,440,000	$ 2,024,000
Temporary differences	(160,000)	457,000
Total deferred tax asset	2,280,000	2,481,000
Valuation allowance	$ (2,280,000)	$ (2,481,000)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
INCOME TAXES (Details Narrative)	Dec. 31, 2021 USD ($)
INCOME TAXES
Net operating losses	$ 13,300,000
Operating loss carryforward, expiry year	2039

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($) $ in Millions	Jan. 06, 2022	Jul. 14, 2022	Jul. 12, 2022	Jun. 30, 2022	May 31, 2022	Feb. 15, 2022	Feb. 01, 2022	Jan. 03, 2022	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, Shares authorized				39,995,000					39,995,000	39,998,500
Common stock, Shares issued				89,940,121	9,442,400				58,785,924	33,075,711
Preferred Stock Series A [Member]
Preferred stock shares issued	114,117
Common stock issued	2,852,925
Series A Preferred Stock [Member] \| Subsequent Event [Member]
Preferred stock, Shares authorized		80,000,000
GHS Investments LLC [Member]
Common stock, Shares issued						3,000,000	2,012,390	1,620,000
ChiefExecutiveOfficer [Member] \| Series A Preferred Stock [Member] \| Subsequent Event [Member]
Bonus			$ 10