Boston Carriers (BSTN) 8-K/A 10 Nov 14 Financial Statements and Exhibits Financial data

Document_and_Entity_Informatio

Document and Entity Information	1 Months Ended
	Aug. 15, 2014
Document And Entity Information	'
Entity Registrant Name	'Integrated Inpatient Solutions, Inc.
Entity Central Index Key	'0001174672
Document Type	'8-K
Document Period End Date	15-Aug-14
Amendment Flag	'true
Amendment Description	'Amendment to 8-K filed August 29, 2014 to file financial statements.
Current Fiscal Year End Date	'--12-31
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'No
Entity Filer Category	'Smaller Reporting Company
Entity Common Stock, Shares Outstanding	1,000,000
Document Fiscal Year Focus	'2014

Balance_Sheets

Balance Sheets (USD $)	Aug. 15, 2014
Current Assets	'
Cash and cash equivalents	$27,970
Total Current Assets	27,970
Equipment and software	'
Computer software	4,000
Other Assets	'
Notes Receivable - related party	7,000
Total Assets	38,970
Current Liabilities	'
Accounts Payable and accrued expenses	11,514
Total Liabilities	11,514
Commitments and Contingencies (See Note 3)	'
Stockholders' Equity	'
Common stock, $0.001 par value; 1,000,000 shares authorized, 1,000,000 shares issued and outstanding	1,000
Additional Paid in Capital	110,000
Accumulated Deficit	-83,544
Total Stockholders' Equity	27,456
Total Liabilities and Stockholders' Equity	$38,970

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Aug. 15, 2014
Statement of Financial Position [Abstract]	'
Common Stock Par Value	$0.00
Common Stock Shares Authorized	1,000,000
Common Stock Shares Issued	1,000,000
Common Stock Shares Outstanding	1,000,000

Statements_of_Operations

Statements of Operations (USD $)	1 Months Ended
	Aug. 15, 2014
Operating Expenses	'
Professional fees	$8,295
General and administrative	75,249
Total Operating Expenses	83,544
LOSS FROM OPERATIONS BEFORE INCOME TAXES	-83,544
Provision for Income Taxes	'
NET LOSS	($83,544)
Net Loss Per Share - Basic and Diluted	($0.08)
Weighted average number of shares outstanding during the period - Basic and Diluted	1,000,000

Shareholders_Equity

Shareholders Equity (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Jul. 01, 2014	'	'	'	'
Beginning Balance, Shares at Jul. 01, 2014	'	'	'	'
Common stock issued for cash, Shares	450,000	'	'	450,000
Common stock issued for cash, Amount	450	49,550	'	50,000
Common stock issued for services, Shares	550,000	'	'	550,000
Common stock issued for services, Amount	550	60,450	'	61,000
Net Loss	'	'	-83,544	-83,544
Ending Balance, Amount at Aug. 15, 2014	$1,000	$110,000	($83,544)	$27,456
Ending Balance, Shares at Aug. 15, 2014	1,000,000	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	1 Months Ended
	Aug. 15, 2014
Cash Flows Used in Operating Activities:	'
Net Loss	($83,544)
Adjustments to reconcile net loss to net cash used in operations	'
Stock issued for services	61,000
Changes in operating assets and liabilities:	'
(Decrease) Increase in accounts payable and accrued expenses	11,514
Net Cash Used In Operating Activities	-11,030
Cash Flows From Investing Activities:	'
Purchase of computer software	-4,000
Payment on note receivable- related party	-7,000
Net Cash Used In Investing Activities	-11,000
Cash Flows From Financing Activities:	'
Common stock issued for cash	50,000
Net Cash Provided by Financing Activities	50,000
Net Increase in Cash	27,970
Cash at Beginning of Period	'
Cash at End of Period	27,970
Supplemental Disclosure of Cash Flow Information:	'
Cash paid for interest	'
Cash paid for taxes	'

1_SUMMARY_OF_SIGNIFICANT_ACCOU

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	1 Months Ended
	Aug. 15, 2014
Accounting Policies [Abstract]	'
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION	'
	NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
	(A) Organization
	Integrated Timeshare Solutions, Inc. (the "Company") was incorporated under the laws of the State of Nevada on July 2, 2014 as a real estate consulting firm specializing in timeshare liquidation and mortgage relief.
	(B) Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include the valuation of deferred taxes.
	(C) Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At August 15, 2014, the Company had no cash equivalents.
	(D) Loss Per Share
	In accordance with the accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share” basic earnings (loss) per share is computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. The Company has no potentially diluted securities outstanding as of August 15, 2014.
	(E) Income Taxes
	The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The net deferred taxes in the accompanying balance sheet includes the following amounts of deferred tax assets and liabilities:
		15-Aug-14
	Deferred tax liability	$	—
	Deferred tax asset
	Net Operating Loss Carryforward		31,438
	Valuation Allowance		(31,438	)
	Net deferred tax asset		—
	Net deferred tax liability		—
		$	—
	As of August 15, 2014, the Company has a net operating loss carryforward of approximately $31,438 available to offset future taxable income through August 15, 2034. The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to utilize all of the net operating loss carryforwards before they will expire through the year 2034. The Company’s federal income tax returns for the period ended August 15, 2014 remain subject to examination by the Internal Revenue Service and State Taxing Authorities as of August 15, 2014.
	The net change in the valuation allowance for the year ended August 15, 2014 was an increase of $31,438.
	The components of income tax expense related to continuing operations are as follows:
			2014
	Federal
	Current	$	—
	Deferred		—
		$	—
	State and Local
	Current	$	—
	Deferred		—
		$	—
	The Company's income tax expense differed from the statutory rates (federal 34% and state 4.55%) as follows:
		15-Aug-14
	Statutory rate applied to earnings before income taxes:	$	(28,405	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		(3,033	)
	Change in deferred tax asset valuation allowance		31,438
	Income Tax Expense	$	—
	(F) Business Segments
	The Company operates in one segment and therefore segment information is not presented.
	(G) Revenue Recognition
	The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.
	(H) Recent Accounting Pronouncements
	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did not, or are not, believed by management to have a material impact on the Company’s present or future financial statements.
	(I) Website Development Costs
	The Company accounts for website development costs in accordance with Accounting Standards Codification 350-50 “Website Development Costs”. Accordingly, all costs incurred in the planning stage are expensed as incurred, costs incurred in the website application and infrastructure development stage that meet specific criteria are capitalized and costs incurred in the day to day operation of the website are expensed as incurred. The website development costs will be amortized over 3 years. As of August 15, 2014 the Company recorded $0 in amortization expense.

2_STOCKHOLDERS_DEFICIENCY

2. STOCKHOLDERS DEFICIENCY	1 Months Ended
	Aug. 15, 2014
Equity [Abstract]	'
2. STOCKHOLDERS DEFICIENCY	'
	NOTE 2 STOCKHOLDERS’ DEFICIENCY
	(A) Common Stock
	The Company is authorized to issue 1,000,000 shares of common stock with a par value of $0.001 per share.
	On August 7, 2014, the Company issued 450,000 shares of common stock to a founder for cash of $50,000.
	On August 7, 2014, the Company issued 550,000 shares of common stock to founders for services and contributions of intellectual property. The shares were valued at a recent cash offering price of $0.11 per share with a fair value of $61,000.

3_COMMITMENTS_AND_CONTINGENCIE

3. COMMITMENTS AND CONTINGENCIES	1 Months Ended
	Aug. 15, 2014
Commitments and Contingencies Disclosure [Abstract]	'
3. COMMITMENTS AND CONTINGENCIES	'
	NOTE 3 COMMITMENTS AND CONTINGENCIES
	From time to time, the Company 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 that may harm its business. The Company is currently not aware of any such legal proceedings or claims that they believe will have, individually or in the aggregate, a material adverse effect on its business, financial condition or operating results.

4_RELATED_PARTY_TRANSACTIONS

4. RELATED PARTY TRANSACTIONS	1 Months Ended
	Aug. 15, 2014
Related Party Transactions [Abstract]	'
4. RELATED PARTY TRANSACTIONS	'
	NOTE 4 RELATED PARTY TRANSACTIONS
	On July 2, 2014, the Company loaned $5,000 to a related party. Pursuant to the terms of the note, the note is non-interest bearing, unsecured and is due October 1, 2015.
	On August 14, 2014, the Company loaned $2,000 to a related party in exchange for an unsecured, non-interest bearing note, which is due October 1, 2015.

5_GOING_CONCERN

5. GOING CONCERN	1 Months Ended
	Aug. 15, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
5. GOING CONCERN	'
	NOTE 5 GOING CONCERN
	As reflected in the accompanying financial statements, the Company used cash in operations of $11,030 and has a net loss of $83,544. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
	Management believes that actions presently being taken to complete the merger (see Note 6) and implement its strategic plans provide the opportunity for the Company to continue as a going concern.

6_SUBSEQUENT_EVENTS

6. SUBSEQUENT EVENTS	1 Months Ended
	Aug. 15, 2014
Subsequent Events [Abstract]	'
6. SUBSEQUENT EVENTS	'
	NOTE 6 SUBSEQUENT EVENTS
	On August 26, 2014, the Company was acquired by Integrated Inpatient Solutions, Inc. (IIS). The Company’s shareholders received 47,278,938 shares of common stock in Integrated Inpatient Solutions, Inc. for 100% of the issued and outstanding shares of the Company and the Company became a wholly owned subsidy of Integrated IIS. The share exchange agreement also contains two milestones that would require ISS to issue an additional 47,278,938 shares if the Company generates a minimum of $7,500,000 in gross revenue in twelve months and a further 47,278,938 if the Company generates a minimum of $10,000,000 in 18 months. If both milestones are met, a total of 94,557,876 shares of common stock of IIS will be issued to the stockholders of the Company.
	The Company evaluated subsequent events through September 15, 2014, the date the financial statements are available to be issued.

1_SUMMARY_OF_SIGNIFICANT_ACCOU1

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Policies)	1 Months Ended
	Aug. 15, 2014
Accounting Policies [Abstract]	'
(A) Organization	'
	(A) Organization
	Integrated Timeshare Solutions, Inc. (the "Company") was incorporated under the laws of the State of Nevada on July 2, 2014 as a real estate consulting firm specializing in timeshare liquidation and mortgage relief.
(B) Use of Estimates	'
	(B) Use of Estimates
	In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates include the valuation of deferred taxes.
(C) Cash and Cash Equivalents	'
	(C) Cash and Cash Equivalents
	The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At August 15, 2014, the Company had no cash equivalents.
(D) Loss Per Share	'
	(D) Loss Per Share
	In accordance with the accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share” basic earnings (loss) per share is computed by dividing net income (loss) by weighted average number of shares of common stock outstanding during each period. Diluted earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. The Company has no potentially diluted securities outstanding as of August 15, 2014.
(E) Income Taxes	'
	(E) Income Taxes
	The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	The net deferred taxes in the accompanying balance sheet includes the following amounts of deferred tax assets and liabilities:
		15-Aug-14
	Deferred tax liability	$	—
	Deferred tax asset
	Net Operating Loss Carryforward		31,438
	Valuation Allowance		(31,438	)
	Net deferred tax asset		—
	Net deferred tax liability		—
		$	—
	As of August 15, 2014, the Company has a net operating loss carryforward of approximately $31,438 available to offset future taxable income through August 15, 2034. The valuation allowance was established to reduce the deferred tax asset to the amount that will more likely than not be realized. This is necessary due to the Company’s continued operating losses and the uncertainty of the Company’s ability to utilize all of the net operating loss carryforwards before they will expire through the year 2034. The Company’s federal income tax returns for the period ended August 15, 2014 remain subject to examination by the Internal Revenue Service and State Taxing Authorities as of August 15, 2014.
	The net change in the valuation allowance for the year ended August 15, 2014 was an increase of $31,438.
	The components of income tax expense related to continuing operations are as follows:
			2014
	Federal
	Current	$	—
	Deferred		—
		$	—
	State and Local
	Current	$	—
	Deferred		—
		$	—
	The Company's income tax expense differed from the statutory rates (federal 34% and state 4.55%) as follows:
		15-Aug-14
	Statutory rate applied to earnings before income taxes:	$	(28,405	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		(3,033	)
	Change in deferred tax asset valuation allowance		31,438
	Income Tax Expense	$	—
(F) Business Segments	'
	(F) Business Segments
	The Company operates in one segment and therefore segment information is not presented.
(G) Revenue Recognition	'
	(G) Revenue Recognition
	The Company will recognize revenue on arrangements in accordance with FASB ASC No. 605, “Revenue Recognition”. In all cases, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured.
(H) Recent Accounting Pronouncements	'
	(H) Recent Accounting Pronouncements
	Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did not, or are not, believed by management to have a material impact on the Company’s present or future financial statements.
(I) Website Development Costs	'
	(I) Website Development Costs
	The Company accounts for website development costs in accordance with Accounting Standards Codification 350-50 “Website Development Costs”. Accordingly, all costs incurred in the planning stage are expensed as incurred, costs incurred in the website application and infrastructure development stage that meet specific criteria are capitalized and costs incurred in the day to day operation of the website are expensed as incurred. The website development costs will be amortized over 3 years. As of August 15, 2014 the Company recorded $0 in amortization expense.

1_SUMMARY_OF_SIGNIFICANT_ACCOU2

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Tables)	1 Months Ended
	Aug. 15, 2014
Accounting Policies [Abstract]	'
Net Deferred Taxes	'
		15-Aug-14
	Deferred tax liability	$	—
	Deferred tax asset
	Net Operating Loss Carryforward		31,438
	Valuation Allowance		(31,438	)
	Net deferred tax asset		—
	Net deferred tax liability		—
		$	—
Components of Income Tax Expense	'
			2014
	Federal
	Current	$	—
	Deferred		—
		$	—
	State and Local
	Current	$	—
	Deferred		—
		$	—
Income Tax Rate Reconciliation	'
		15-Aug-14
	Statutory rate applied to earnings before income taxes:	$	(28,405	)
	Increase (decrease) in income taxes resulting from:
	State income taxes		(3,033	)
	Change in deferred tax asset valuation allowance		31,438
	Income Tax Expense	$	—

1_SUMMARY_OF_SIGNIFICANT_ACCOU3

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION - Net Deferred Taxes (Details) (USD $)	Aug. 15, 2014
Accounting Policies [Abstract]	'
Deferred tax liability	'
Deferred tax asset	'
Net Operating Loss Carryforward	31,438
Valuation Allowance	-31,438
Net deferred tax asset	'
Net deferred tax liability	'

1_SUMMARY_OF_SIGNIFICANT_ACCOU4

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION - Components of Income Tax Expense (Details) (USD $)	1 Months Ended
	Aug. 15, 2014
Federal	'
Current	'
Deferred	'
State and Local	'
Current	'
Deferred	'

1_SUMMARY_OF_SIGNIFICANT_ACCOU5

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION - Income Tax Rate Reconciliation (Details) (USD $)	Aug. 15, 2014
Accounting Policies [Abstract]	'
Statutory rate applied to earnings before income taxes:	($28,405)
Increase (decrease) in income taxes resulting from:	'
State income taxes	-3,033
Change in deferred tax asset valuation allowance	31,438
Income Tax Expense	'

1_SUMMARY_OF_SIGNIFICANT_ACCOU6

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (Details Narrative) (USD $)	1 Months Ended
	Aug. 15, 2014
Accounting Policies [Abstract]	'
Net Operating Loss Carryforward	$31,438
Net Change in the Valuation Allowance	31,438
Federal Income Tax Rate	34.00%
State Income Tax Rate	4.55%
Amortization Expense	$0

2_STOCKHOLDERS_DEFICIENCY_Deta

2. STOCKHOLDERS DEFICIENCY (Details Narrative) (USD $)	1 Months Ended
	Aug. 15, 2014
Equity [Abstract]	'
Common Stock Par Value	$0.00
Common Stock Shares Authorized	1,000,000
Common stock issued for cash, Shares	450,000
Common stock issued for cash, Amount	$50,000
Common stock issued for services, Shares	550,000
Common stock issued for services, Amount	$61,000
Common stock issued for services, Offering Price	$0.11

4_RELATED_PARTY_TRANSACTIONS_D

4. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Aug. 14, 2014	Jul. 01, 2014
Related Party Transactions [Abstract]	'	'
Loan to Related Party	$2,000	$5,000

5_GOING_CONCERN_Details_Narrat

5. GOING CONCERN (Details Narrative) (USD $)	1 Months Ended
	Aug. 15, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Cash Used in Operations	$11,030
Net Loss	($83,544)

6_SUBSEQUENT_EVENTS_Details_Na

6. SUBSEQUENT EVENTS (Details Narrative) (USD $)	1 Months Ended
	Aug. 15, 2014
Integrated Inpatient Solutions [Member]	'
Shares issued in Acquisition	47,278,938
Milestone 1 [Member]	'
Minimum Revenue Needed for Contingent Share Issuance	75,000,000
Months Available to Reach Minimum Revenue	'12 months
Contingent Share Issuance, Shares Issued	47,278,938
Milestone 2 [Member]	'
Minimum Revenue Needed for Contingent Share Issuance	10,000,000
Months Available to Reach Minimum Revenue	'18 months
Contingent Share Issuance, Shares Issued	94,557,876