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ABCO Energy, Inc. – ‘10-K’ for 12/31/20 – ‘EX-31.02’

On:  Thursday, 4/15/21, at 1:02pm ET   ·   For:  12/31/20   ·   Accession #:  1185185-21-536   ·   File #:  0-55235

Previous ‘10-K’:  ‘10-K/A’ on 9/16/20 for 12/31/19   ·   Next:  ‘10-K’ on 4/19/22 for 12/31/21   ·   Latest:  ‘10-K’ on 4/17/23 for 12/31/22   ·   11 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/15/21  ABCO Energy, Inc.                 10-K       12/31/20   74:4.3M                                   Federal Filings, LLC/FA

Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    423K 
 5: EX-99.2     Miscellaneous Exhibit                               HTML     46K 
 6: EX-99.3     Miscellaneous Exhibit                               HTML     24K 
 2: EX-31.01    Certification -- §302 - SOA'02                      HTML     23K 
 3: EX-31.02    Certification -- §302 - SOA'02                      HTML     23K 
 4: EX-32.01    Certification -- §906 - SOA'02                      HTML     21K 
13: R1          Document And Entity Information                     HTML     56K 
14: R2          Consolidated Balance Sheets                         HTML    102K 
15: R3          Consolidated Balance Sheets (Parentheticals)        HTML     37K 
16: R4          Consolidated Statements of Operations               HTML     85K 
17: R5          Consolidated Statement of Stockholders' Deficit     HTML     57K 
18: R6          Consolidated Statements of Cash Flows               HTML    124K 
19: R7          Overview and Description of the Company             HTML     29K 
20: R8          Summary of significant accounting policies          HTML     54K 
21: R9          Going Concern                                       HTML     24K 
22: R10         Accounts Receivable                                 HTML     30K 
23: R11         Inventory                                           HTML     22K 
24: R12         Security deposits and Long Term Commitments         HTML     24K 
25: R13         Investment in long term leases                      HTML     22K 
26: R14         Fixed Assets                                        HTML     33K 
27: R15         Notes Payable to Officers                           HTML     31K 
28: R16         Short Term Notes Payable                            HTML     40K 
29: R17         Convertible debentures -net of discounts            HTML     62K 
30: R18         Fair Value Measurements                             HTML     43K 
31: R19         Long term debt                                      HTML     59K 
32: R20         Stockholder's Deficit                               HTML     36K 
33: R21         Equity Awards                                       HTML     36K 
34: R22         Subsequent Events                                   HTML     27K 
35: R23         Accounting Policies, by Policy (Policies)           HTML     88K 
36: R24         Summary of significant accounting policies          HTML     39K 
                (Tables)                                                         
37: R25         Accounts Receivable (Tables)                        HTML     29K 
38: R26         Fixed Assets (Tables)                               HTML     32K 
39: R27         Notes Payable to Officers (Tables)                  HTML     29K 
40: R28         Short Term Notes Payable (Tables)                   HTML     37K 
41: R29         Convertible debentures -net of discounts (Tables)   HTML     52K 
42: R30         Fair Value Measurements (Tables)                    HTML     41K 
43: R31         Long term debt (Tables)                             HTML     56K 
44: R32         Stockholder's Deficit (Tables)                      HTML     31K 
45: R33         Equity Awards (Tables)                              HTML     36K 
46: R34         Overview and Description of the Company (Details)   HTML     28K 
47: R35         Summary of significant accounting policies          HTML     37K 
                (Details)                                                        
48: R36         Summary of significant accounting policies          HTML     39K 
                (Details) - Schedule of Revenue from External                    
                Customers by Product or Service                                  
49: R37         Going Concern (Details)                             HTML     34K 
50: R38         Accounts Receivable (Details)                       HTML     22K 
51: R39         Accounts Receivable (Details) - Schedule of         HTML     28K 
                Accounts, Notes, Loans and Financing Receivable                  
52: R40         Inventory (Details)                                 HTML     22K 
53: R41         Security deposits and Long Term Commitments         HTML     26K 
                (Details)                                                        
54: R42         Investment in long term leases (Details)            HTML     22K 
55: R43         Fixed Assets (Details)                              HTML     34K 
56: R44         Fixed Assets (Details) - Schedule of Property,      HTML     32K 
                Plant and Equipment                                              
57: R45         Notes Payable to Officers (Details)                 HTML     40K 
58: R46         Notes Payable to Officers (Details) - Schedule of   HTML     29K 
                Related Party Debt                                               
59: R47         Notes Payable to Officers (Details) - Schedule of   HTML     28K 
                Related Party Debt (Parentheticals)                              
60: R48         Short Term Notes Payable (Details)                  HTML     82K 
61: R49         Short Term Notes Payable (Details) - Schedule of    HTML     37K 
                Short-term Debt                                                  
62: R50         Convertible debentures -net of discounts (Details)  HTML    138K 
63: R51         Convertible debentures -net of discounts (Details)  HTML     54K 
                - Convertible Debt                                               
64: R52         Fair Value Measurements (Details) - Fair Value,     HTML     42K 
                Liabilities Measured on Recurring Basis,                         
                Unobservable Input Reconciliation                                
65: R53         Long term debt (Details)                            HTML     73K 
66: R54         Long term debt (Details) - Schedule of Long-term    HTML     60K 
                Debt Instruments                                                 
67: R55         Stockholder's Deficit (Details)                     HTML     81K 
68: R56         Stockholder's Deficit (Details) - Schedule of Debt  HTML     35K 
                Conversions                                                      
69: R57         Equity Awards (Details)                             HTML     39K 
70: R58         Equity Awards (Details) - Share-based Payment       HTML     46K 
                Arrangement, Activity                                            
71: R59         Subsequent Events (Details)                         HTML     72K 
73: XML         IDEA XML File -- Filing Summary                      XML    131K 
72: EXCEL       IDEA Workbook of Financial Reports                  XLSX     89K 
 7: EX-101.INS  XBRL Instance -- abce-20201231                       XML   1.00M 
 9: EX-101.CAL  XBRL Calculations -- abce-20201231_cal               XML    106K 
10: EX-101.DEF  XBRL Definitions -- abce-20201231_def                XML    707K 
11: EX-101.LAB  XBRL Labels -- abce-20201231_lab                     XML   1.02M 
12: EX-101.PRE  XBRL Presentations -- abce-20201231_pre              XML    680K 
 8: EX-101.SCH  XBRL Schema -- abce-20201231                         XSD    155K 
74: ZIP         XBRL Zipped Folder -- 0001185185-21-000536-xbrl      Zip    132K 


‘EX-31.02’   —   Certification — §302 – SOA’02


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Exhibit 31.02

ABCO ENERGY, INC.

OFFICERS CERTIFICATE PURSUANT TO SECTION 302

 

I, David Shorey, certify that:

 

1.

I have reviewed this annual report on Form 10-K, as amended, of ABCO Energy, Inc.;

 

2.

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

 

3.

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

 

4.

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

 

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

 

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

 

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

 

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

 

5.

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

 

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

 

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

 

Date: April 15, 2021

 

/s/ DAVID SHOREY

David Shorey

Chief Financial Officer

 

 

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:4/15/21
For Period end:12/31/20NT 10-K
 List all Filings 


7 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/21/22  ABCO Energy, Inc.                 10-Q        9/30/22   68:4.3M                                   Federal Filings, LLC/FA
 8/22/22  ABCO Energy, Inc.                 10-Q        6/30/22   68:4.5M                                   Federal Filings, LLC/FA
 5/23/22  ABCO Energy, Inc.                 10-Q        3/31/22   74:4.6M                                   Federal Filings, LLC/FA
11/22/21  ABCO Energy, Inc.                 10-Q        9/30/21   74:4.9M                                   Federal Filings, LLC/FA
 9/07/21  ABCO Energy, Inc.                 10-Q/A      6/30/21   74:4.8M                                   Federal Filings, LLC/FA
 8/23/21  ABCO Energy, Inc.                 10-Q        6/30/21   74:4.8M                                   Federal Filings, LLC/FA
 5/24/21  ABCO Energy, Inc.                 10-Q        3/31/21   73:3.9M                                   Federal Filings, LLC/FA


4 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/20/16  ABCO Energy, Inc.                 10-Q        3/31/16   54:2.2M                                   Federal Filings, LLC/FA
 4/11/16  ABCO Energy, Inc.                 10-K       12/31/15   61:3.5M                                   Federal Filings, LLC/FA
 9/17/15  ABCO Energy, Inc.                 8-K:8,9     9/14/15    2:59K                                    Federal Filings, LLC/FA
 7/01/14  ABCO Energy, Inc.                 10-12G                 5:2.2M                                   Federal Filings, LLC/FA
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