Frelii (FRLI) 10-Q 13 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 11, 2016
Document And Entity Information
Entity Registrant Name	Vican Resources, Inc.
Entity Central Index Key	1,223,533
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
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?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		1,943,634
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,016

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
ASSETS
TOTAL ASSETS	$ 0	$ 0
CURRENT LIABILITIES
Accounts payable and accrued liabilities	648,409	577,035
Advances from related parties	78,779	74,779
Advances from third party	6,865	6,865
Notes payable to related parties	873,944	873,944
Total Current Liabilities	1,607,997	1,532,623
TOTAL LIABILITIES	1,607,997	1,532,623
STOCKHOLDERS' DEFICIT
Additional paid-in capital	1,915,914	1,915,914
Accumulated deficit	(3,525,855)	(3,450,481)
Total Stockholders' Deficit	(1,607,997)	(1,532,623)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	0	0
Series A Preferred Stock
STOCKHOLDERS' DEFICIT
Preferred Stock	0	0
Series B Preferred Stock
STOCKHOLDERS' DEFICIT
Preferred Stock	0	0
Series C Preferred Stock
STOCKHOLDERS' DEFICIT
Preferred Stock	0	0
Class A Common Stock
STOCKHOLDERS' DEFICIT
Common Stock	0	0
Class B Common Stock
STOCKHOLDERS' DEFICIT
Common Stock	$ 1,944	$ 1,944

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2016	Dec. 31, 2015
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	400,000,000	400,000,000
Series A Preferred Stock
Preferred stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares issued	100	100
Preferred Stock, shares outstanding	100	100
Series B Preferred Stock
Preferred stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Series C Preferred Stock
Preferred stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Class A Common Stock
Common stock, par value	$ 0.001	$ 0.001
Common Stock, shares issued	0	0
Common Stock, shares outstanding	0	0
Class B Common Stock
Common stock, par value	$ 0.001	$ 0.001
Common Stock, shares issued	1,943,634	1,943,634
Common Stock, shares outstanding	1,943,634	1,943,634

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
NET REVENUES	$ 0	$ 0
OPERATING EXPENSES
Selling, general and administrative expenses	53,585	47,648
Total Operating Expenses	53,585	47,648
LOSS FROM OPERATIONS	(53,585)	(47,648)
OTHER INCOME (EXPENSES)
Interest expense	(21,789)	(21,661)
Total Other Income (Expenses)	(21,789)	(21,661)
LOSS BEFORE INCOME TAXES	(75,374)	(69,309)
INCOME TAX EXPENSE	0	0
NET LOSS	$ (75,374)	$ (69,309)
BASIC AND DILUTED:
Net loss per common share	$ (0.04)	$ (0.04)
Weighted average shares outstanding	1,943,634	1,943,634

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (75,374)	$ (69,309)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	71,374	58,498
Net Cash Used by Operating Activities	(4,000)	(10,811)
CASH FLOWS FROM INVESTING ACTIVITIES:	0	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party advances	4,000	10,811
Net Cash Provided by Financing Activities	4,000	10,811
NET CHANGE IN CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	0	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	0	0
Cash Payments For:
Interest	0	0
Income taxes	$ 0	$ 0

NOTE 1 - ORGANIZATION AND DESCR

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Vican Resources, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on September 5, 2002 under the name of “Tremont Fair, Inc.” From July 2009 until May 2011, the Company operated as a real estate services firm, seeking to capitalize on the real estate opportunities resulting from the dislocation in the credit markets, and by extension, the multifamily housing market, by acquiring, rehabilitating, stabilizing and selling distressed multifamily properties in the southern United States, predominantly in Texas. On May 26, 2011, the Company changed its name to Vican Resources, Inc. and changed its business model when it sold the real estate services division and acquired all of the outstanding shares of Vican Trading, Inc., a Montreal-based purchaser and seller of metals, ores, and other commodities (hereafter, “Vican Trading”). Upon the acquisition of Vican Trading, there was an implied option for either party to rescind the original acquisition. During the year that option was exercised and on December 20, 2011, the Company again changed its business when it unwound the acquisition of Vican Trading and acquired all of the assets of Med Ex Direct, Inc., a Florida-based provider of management services in respect of the distribution of diabetic supplies, principally to Hispanic patients (hereafter, “Med Ex Florida”). On March 22, 2012, the Company again changed its business to become an oil and gas exploration, development and distribution company when we unwound the purchase of the assets of Med Ex Florida and acquired three separate working interests in two oil and gas wells located in Jefferson County, Mississippi. In consideration of the assignments the Company is to pay all costs and expenses associated with the development of the working interests. To date there have been no costs incurred or required.

NOTE 2 - BASIS OF PRESENTATION

NOTE 2 - BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 2 - BASIS OF PRESENTATION	NOTE 2 - BASIS OF PRESENTATION The accompanying unaudited interim financial statements of Vican Resources, Inc. ("the Company") have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report filed with the SEC on Form 10-K for the year ended December 31, 2015. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. Operating results for the three months ended March 31, 2016 are not necessarily indicative of the results to be expected for the year ending December 31, 2016. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent year 2015 as reported in Form 10-K have been omitted.

NOTE 3 - BASIC AND DILUTED NET

NOTE 3 - BASIC AND DILUTED NET LOSS PER SHARE	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
NOTE 3 - BASIC AND DILUTED NET LOSS PER SHARE	NOTE 3 - BASIC AND DILUTED NET LOSS PER SHARE The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings (loss) per common share (“EPS”) calculations are determined by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year. Diluted earnings (loss) per common share calculations are determined by dividing net income (loss) by the weighted average number of common shares and dilutive common share equivalents (if dilutive) outstanding.

NOTE 4 - ACCOUNTS PAYABLE AND A

NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2016
Payables and Accruals [Abstract]
NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities consist of the following: March 31, December 31, 2015 Kenneth I. Denos, P.C. – legal services $ 225,000 $ 202,500 Chene C. Gardner & Associates, Inc.- accounting services 150,000 135,000 Rent 15,000 13,500 Other vendors 40,043 29,457 Accrued interest on notes payable to related parties 218,366 196,578 Total $ 648,409 $ 577,035 Kenneth I. Denos, P.C. is the majority common stockholder of the Company and is controlled by Kenneth I. Denos, director of the Company from December 20, 2011 to May 27, 2014. Under a verbal agreement commencing January 2012, Kenneth I. Denos, P.C. has provided legal services to the Company for accrued compensation of $7,500 per month. Chene C. Gardner & Associates Inc. is controlled by Chene C. Gardner, Chief Financial Officer of the Company from May 31, 2011 to May 27, 2014 and sole officer and director of the Company from August 18, 2014 to present. Under a verbal agreement commencing June 2011, Chene C. Gardner & Associates, Inc. has provided accounting services to the Company for accrued compensation of $5,000 per month.

NOTE 5 - ADVANCES FROM RELATED

NOTE 5 - ADVANCES FROM RELATED PARTIES	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
NOTE 5 - ADVANCES FROM RELATED PARTIES	NOTE 5 - ADVANCES FROM RELATED PARTIES Advances from related parties, which are all non-interest bearing and due on demand, consist of the following: March 31, December 31, 2015 Cumbria Capital, L.P. $ 37,278 $ 37,278 Kenneth I. Denos, P.C. 26,861 22,861 John D. Thomas, P.C. 14,640 14,640 Total $ 78,779 $ 74,779 Cumbria Capital, L.P. is a Texas limited partnership controlled by Cyrus Boga, director of the Company from December 15, 2011 to May 27, 2014. Through its ownership of 100 shares of the Series A Preferred Stock (10,000,000 votes per share), Cumbria Capital, L.P. has voting control of the Company. John D. Thomas, P.C. is controlled by John D. Thomas, former director of the Company.

NOTE 6 - NOTES PAYABLE TO RELAT

NOTE 6 - NOTES PAYABLE TO RELATED PARTIES	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
NOTE 6 - NOTES PAYABLE TO RELATED PARTIES	NOTE 6 - NOTES PAYABLE TO RELATED PARTIES Notes payable to related parties consist of the following: March 31, December 31, 2015 Kenneth I. Denos, P.C., interest at 10%, due March 29, 2014 (in default) $ 402,500 $ 402,500 Kenneth I. Denos, P.C., interest at 10%, due March 29, 2014 (in default) 311,973 311,973 Chene C. Gardner & Associates, Inc., interest at 10%, due March 29, 2014 (in default) 140,000 140,000 Due other entities affiliated with Kenneth I. Denos, P.C., interest at 10%, due March 29, 2014 (in default) 19,471 19,471 Total $ 873,944 $ 873,944

NOTE 7 - COMMON AND PREFERRED S

NOTE 7 - COMMON AND PREFERRED STOCK TRANSACTIONS	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
NOTE 7 - COMMON AND PREFERRED STOCK TRANSACTIONS	NOTE 7 - COMMON AND PREFERRED STOCK TRANSACTIONS All common share issuances were recorded at market value on the date of issuance. On September 24, 2013, the Company converted a certain promissory note, in the original principal amount of $400,000 held by Cumbria Capital, L.P. (“Cumbria”), into 100 shares of Series A Preferred Stock. Cumbria is a Texas limited partnership owned and controlled by Cyrus Boga, a director of the Company from December 15, 2011 to May 27, 2014. Although the Preferred Stock carries no dividend, distribution, or liquidation rights, and is not convertible into common stock, each share of Series A Preferred Stock carries 10,000,000 votes per share and is entitled to vote with the Company’s common stockholders on all matters upon which common stockholders may vote. As a result, Cumbria holds a controlling voting interest in the Company and Mr. Boga may unilaterally determine the election of the Board and other substantive matters requiring approval of the Company’s stockholders. On September 24, 2013, the Company converted 1,825,000 shares of our Series C Preferred Stock (“Series C Conversion”), which amount represented all of the issued and outstanding shares of Series C Preferred Stock, into 1,825,000,000 shares of our Class A common stock.As a result of this conversion, there are no shares of Series C Preferred Stock outstanding. Immediately following the Series C Conversion, the Board of Directors of the Company approved the Plan of Share Exchange (the "Plan"). The Plan allowed for the conversion of 1,914,840,019 shares of Class A common stock,which amount represented all of the outstanding shares of common stock of the Company, into 1,943,634shares of Class B common stock. As a result, the Company has no shares of Class A Common stock outstanding, and 1,943,634 shares of Class B common stock outstanding. Certificates representing the shares of Class B common stock will not be distributed until the Company’s Registration Statement has been declared effective by the U.S. Securities and Exchange Commission. During the process of converting our Series C Preferred Stock into Class A common stock and subsequently exchanging all of our Class A common stock into Class B common stock, we temporarily exceeded the number of authorized shares of our common stock, even though certificates for the 1,825,000,000 shares of Class A common stock were not actually distributed. Since the Share Exchange immediately followed the conversion of our Series C Preferred Stock, we now have a sufficient number of our common shares authorized for issuance.

NOTE 8 - INCOME TAXES

NOTE 8 - INCOME TAXES	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
NOTE 8 - INCOME TAXES	NOTE 8 - INCOME TAXES The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements. This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10. Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. At December 31, 2015 the Company had net operating loss carryforwards of approximately $3,400,000 that may be offset against future taxable income through 2035. No tax benefits have been reported in the financial statements, because the potential tax benefits of the net operating loss carry forwards are offset by a valuation allowance of the same amount. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a significant change in ownership occur, net operating loss carryforwards may be limited as to use in the future. Net deferred tax assets consist of the following components as of March 31, 2016 and December 31, 2015: March 31, 2016 December 31, 2015 Deferred tax assets: Net operating loss carryforwards NOL Carryover $ 1,335,195 $ 1,309,568 Valuation allowance (1,335,195 ) (1,309,568 ) Net deferred tax asset $ — $ — The income tax provision (benefit) differs from the amount of income tax determined by applying the U.S. federal income tax rate of 34% to pretax income for the three months ended March 31, 2016 and 2015 due to the following: Three Months Ended March 31, 2016 2015 Expected tax at 34% $ (25,627 ) $ (23,565 ) Change in valuation allowance 25,627 23,565 Provision for (benefit from) income taxes $ — $ —

NOTE 9 - GOING CONCERN

NOTE 9 - GOING CONCERN	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NOTE 9 - GOING CONCERN	NOTE 9 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has sustained significant net losses which have resulted in an accumulated deficit at March 31, 2016 of $3,525,855, has negative working capital, and negative cash flows from operations, all of which raise substantial doubt regarding the Company’s ability to continue as a going concern. The Company believes these conditions have resulted from the inherent risks associated with small companies. Such risks include, but are not limited to, the ability to (i) generate revenues and sales of its products and services at levels sufficient to cover its costs and provide a return for investors, (ii) attract additional capital in order to finance growth, (iii) further develop and successfully market commercial products and services, and (iv) successfully compete with other comparable companies having financial, production and marketing resources significantly greater than those of the Company. We are presently seeking additional debt and equity financing to provide sufficient funds for payment of obligations incurred and to fund our ongoing business plan. We expect to generate revenue pursuant to our new business plan as an oil and gas exploration, development, and production company and expect to rely on equity and debt financings to fund our capital resources requirements. We will be dependent on additional debt and equity financing to develop our new business but we cannot assure you that any such financings will be available or will otherwise be made on terms acceptable to us, or that our present shareholders might suffer substantial dilution as a result. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

NOTE 4 - ACCOUNTS PAYABLE AND15

NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2016
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities consist of the following: March 31, December 31, 2015 Kenneth I. Denos, P.C. – legal services $ 225,000 $ 202,500 Chene C. Gardner & Associates, Inc.- accounting services 150,000 135,000 Rent 15,000 13,500 Other vendors 40,043 29,457 Accrued interest on notes payable to related parties 218,366 196,578 Total $ 648,409 $ 577,035

NOTE 5 - ADVANCES FROM RELATE16

NOTE 5 - ADVANCES FROM RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Advances from related parties	Advances from related parties, which are all non-interest bearing and due on demand, consist of the following: March 31, December 31, 2015 Cumbria Capital, L.P. $ 37,278 $ 37,278 Kenneth I. Denos, P.C. 26,861 22,861 John D. Thomas, P.C. 14,640 14,640 Total $ 78,779 $ 74,779

NOTE 6 - NOTES PAYABLE TO REL17

NOTE 6 - NOTES PAYABLE TO RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Note payable to related parties	Notes payable to related parties consist of the following: March 31, December 31, 2015 Kenneth I. Denos, P.C., interest at 10%, due March 29, 2014 (in default) $ 402,500 $ 402,500 Kenneth I. Denos, P.C., interest at 10%, due March 29, 2014 (in default) 311,973 311,973 Chene C. Gardner & Associates, Inc., interest at 10%, due March 29, 2014 (in default) 140,000 140,000 Due other entities affiliated with Kenneth I. Denos, P.C., interest at 10%, due March 29, 2014 (in default) 19,471 19,471 Total $ 873,944 $ 873,944

NOTE 8 - INCOME TAXES (Tables)

NOTE 8 - INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Net deferred tax assets	March 31, 2016 December 31, 2015 Deferred tax assets: Net operating loss carryforwards NOL Carryover $ 1,335,195 $ 1,309,568 Valuation allowance (1,335,195 ) (1,309,568 ) Net deferred tax asset $ — $ —
Provision for benefit from income taxes	Three Months Ended March 31, 2016 2015 Expected tax at 34% $ (25,627 ) $ (23,565 ) Change in valuation allowance 25,627 23,565 Provision for (benefit from) income taxes $ — $ —

NOTE 4 - ACCOUNTS PAYABLE AND19

NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES - Accounts payable and accrued liabilities (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Accounts payable and accrued liabilities consist of the following:
Kenneth I. Denos, P.C. – legal services	$ 225,000	$ 202,500
Chene C. Gardner & Associates, Inc.- accounting services	150,000	135,000
Rent	15,000	13,500
Other vendors	40,043	29,457
Accrued interest on notes payable to related parties	218,366	196,578
Total	$ 648,409	$ 577,035

NOTE 5 - ADVANCES FROM RELATE20

NOTE 5 - ADVANCES FROM RELATED PARTIES - Advances from related parties (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Advances from related parties	$ 78,779	$ 74,779
Cumbria Capital, L.P.
Advances from related parties	37,278	37,278
Kenneth I. Denos, P.C.
Advances from related parties	26,861	22,861
John D. Thomas, P.C.
Advances from related parties	14,640	14,640
Total advances
Advances from related parties	$ 78,779	$ 74,779

NOTE 6 - NOTES PAYABLE TO REL21

NOTE 6 - NOTES PAYABLE TO RELATED PARTIES - Notes payable to related parties (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Kenneth I. Denos, interest at 10%, due March 29, 2014 (1)
Notes payable to related parties	$ 402,500	$ 402,500
Kenneth I. Denos, interest at 10%, due March 29, 2014 (2)
Notes payable to related parties	311,973	311,973
Chene C. Gardner & Associates, Inc., interest at 10%, due March 29, 2914
Notes payable to related parties	140,000	140,000
Due other entities affiliated with Kenneth I. Denos, P.C., interest at 10%, due March 29, 2014
Notes payable to related parties	19,471	19,471
Total Notes payable to related parties
Notes payable to related parties	$ 873,944	$ 873,944

NOTE 8 - INCOME TAXES - Net def

NOTE 8 - INCOME TAXES - Net deferred tax assets (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Deferred tax assets:
NOL Carryover	$ 1,309,568	$ 1,216,398
Valuation allowance	(1,309,568)	(1,216,398)
Net deferred tax asset	$ 0	$ 0

NOTE 8 - INCOME TAXES - Provisi

NOTE 8 - INCOME TAXES - Provision for income taxes (Details) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Expected tax at 34%	$ (25,627)	$ (23,565)
Change in valuation allowance	25,627	23,565
Provision for (benefit from) income taxes	$ 0	$ 0

NOTE 4 - ACCOUNTS PAYABLE AND24

NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details Narrative)	54 Months Ended
	Dec. 31, 2015USD ($)
Legal Services
Monthly accrued compensation	$ 7,500
Accounting Services
Monthly accrued compensation	$ 5,000

NOTE 5 - ADVANCES FROM RELATE25

NOTE 5 - ADVANCES FROM RELATED PARTIES (Details Narrative)	3 Months Ended
	Mar. 31, 2016
Notes to Financial Statements
Preferred stock voting rights	Cumbria Capital, L.P. is a Texas limited partnership controlled by Cyrus Boga, director of the Company from December 15, 2011 to May 27, 2014. Through its ownership of 100 shares of the Series A Preferred Stock (10,000,000 votes per share), Cumbria Capital, L.P. has voting control of the Company.

NOTE 7 - COMMON AND PREFERRED26

NOTE 7 - COMMON AND PREFERRED STOCK TRANSACTIONS (Details Narrative)	1 Months Ended
	Sep. 30, 2013
Converted Promissory Note held by Cumbria Capital, L.P.
Converted Promissory note	On September 24, 2013, the Company converted a certain promissory note, in the original principal amount of $400,000 held by Cumbria Capital, L.P. (“Cumbria”), into 100 shares of Series A Preferred Stock. Cumbria is a Texas limited partnership owned and controlled by Cyrus Boga, a director of the Company from December 15, 2011 to May 27, 2014. Although the Preferred Stock carries no dividend, distribution, or liquidation rights, and is not convertible into common stock, each share of Series A Preferred Stock carries 10,000,000 votes per share and is entitled to vote with the Company’s common stockholders on all matters upon which common stockholders may vote. As a result, Cumbria holds a controlling voting interest in the Company and Mr. Boga may unilaterally determine the election of the Board and other substantive matters requiring approval of the Company’s stockholders.
Series C Preferred Stock Conversion
Series C Conversion	On September 24, 2013, the Company converted 1,825,000 shares of our Series C Preferred Stock (“Series C Conversion”), which amount represented all of the issued and outstanding shares of Series C Preferred Stock, into 1,825,000,000 shares of our Class A common stock.As a result of this conversion, there are no shares of Series C Preferred Stock outstanding. Immediately following the Series C Conversion, the Board of Directors of the Company approved the Plan of Share Exchange (the "Plan").
Plan of Share Exchange
Plan of share exchange	The Plan allowed for the conversion of 1,914,840,019 shares of Class A common stock,which amount represented all of the outstanding shares of common stock of the Company, into 1,943,634shares of Class B common stock. As a result, the Company has no shares of Class A Common stock outstanding, and 1,943,634 shares of Class B common stock outstanding.
Preferred stock conversion	During the process of converting our Series C Preferred Stock into Class A common stock and subsequently exchanging all of our Class A common stock into Class B common stock, we temporarily exceeded the number of authorized shares of our common stock, even though certificates for the 1,825,000,000 shares of Class A common stock were not actually distributed. Since the Share Exchange immediately followed the conversion of our Series C Preferred Stock, we now have a sufficient number of our common shares authorized for issuance.

NOTE 8 - INCOME TAXES (Details

NOTE 8 - INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Net operating loss carryforwards	$ 1,309,568	$ 1,216,398
Net deferred tax assets
Net operating loss carryforwards	$ 1,335,195	$ 1,309,568
Federal tax rates	(133519500.00%)	(130956800.00%)

NOTE 9 - GOING CONCERN (Details

NOTE 9 - GOING CONCERN (Details Narrative)	Mar. 31, 2016USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 3,525,855