Dewmar International BMC (DEWM) 10-K 11 Aug 15 2013 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2013	Jun. 30, 2013
Document and Entity Information:
Entity Registrant Name	Dewmar International BMC, Inc.
Document Type	10-K
Document Period End Date	Dec. 31, 2013
Amendment Flag	false
Entity Central Index Key	1,269,879
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	2,310,488,796
Entity Public Float		$ 0
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,013
Document Fiscal Period Focus	FY
Trading Symbol	dewm

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents	$ 7,231	$ 38,388
Accounts receivable, net	9,532	32,714
Related party receivable	4,085	13,501
Advances to related party	9,332	9,332
Inventory	35,144	27,095
Prepaid expenses and other current assets	6,000	11,710
Total Current Assets	71,324	132,740
Property and equipment, net	26,845	12,585
Total Assets	98,169	145,325
Current Liabilities
Accounts payable and accrued liabilities	714,868	492,326
Accrued interest	9,707	3,282
Notes payable	173,890
Convertible notes payable, net	122,750	166,992
Derivative liability	151,120	39,028
Total Current Liabilities	1,172,335	701,628
Total Liabilities	$ 1,172,335	$ 701,628
Commitments and Contingencies
Stockholders' Deficit
Preferred stock value	$ 50,000	$ 50,000
Common stock value	2,310,493	110,340
Additional paid-in capital	3,370,195	3,680,743
Accumulated deficit	(6,804,854)	(4,397,386)
Total Stockholders' Deficit	(1,074,166)	(556,303)
Total Liabilities and Stockholders' Deficit	$ 98,169	$ 145,325

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Balance Sheet
Accumulated depreciation of property, plant and equipment	$ 14,210	$ 8,570
Unamortized discount, note payable	$ 77,230	$ 36,028
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	50,000,000	50,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	4,450,000,000	4,450,000,000
Common stock, shares issued	2,310,488,796	110,340,001
Common stock, shares outstanding	2,310,488,796	110,340,001

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement
Revenues, net	$ 227,525	$ 520,874
Cost of goods sold	99,715	209,278
Gross profit	127,810	311,596
Operating expenses
Occupancy and related expenses	43,674	31,888
Marketing and advertising	6,211	28,550
General and administrative	1,723,544	4,179,581
Contract labor	128,253	145,037
Total operating expenses	1,901,682	4,385,056
Loss from operations	(1,773,872)	(4,073,460)
Other income (expenses)
Interest expense	(318,921)	(23,764)
Gain (loss) on derivative liability	314,675	(401)
Loss on extinguishment of debt		(5,000)
Total other income (expense)	(633,596)	(47,111)
Net income (loss)	$ (2,407,468)	$ (4,120,571)
Net income (loss) per common share - basic and diluted	$ 0	$ (0.07)
Weighted average common shares outstanding - basic and diluted	542,722,232	59,904,176

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficit - USD ($)	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total Stockholders' Deficit
Beginning Balance, shares at Dec. 31, 2011		58,495,000
Beginning Balance, amount at Dec. 31, 2011		$ 58,495	$ 22,097	$ (276,815)	$ (196,223)
Shares issued for services, shares	50,000,000	46,457,619
Shares issued for services, value	$ 50,000	$ 46,458	3,591,735		3,688,193
Shares issued to settle advances, shares		438,000
Shares issued to settle advances, value		$ 438	43,362		43,800
Contribution to capital due to accounts payable settled in reverse merger			3,681		3,681
Contribution to capital for expenses paid by shareholder			4,375		4,375
Shares issued for conversions of note payable, shares		4,949,382
Shares issued for conversions of note payable, value		$ 4,949	1,632		6,581
Reduction in derivative liability due to debt conversion			13,861		13,861
Net income (loss)				(4,120,571)	(4,120,571)
Ending Balance, shares at Dec. 31, 2012	50,000,000	110,340,001
Ending Balance, amount at Dec. 31, 2012	$ 50,000	$ 110,340	3,680,743	(4,397,386)	(556,303)
Shares issued for services, shares		422,647,618
Shares issued for services, value		$ 422,648	534,803		957,451
Shares issued for conversions of note payable, shares		1,738,621,177
Shares issued for conversions of note payable, value		$ 1,738,625	(1,351,722)		386,903
Reduction in derivative liability due to debt conversion			535,531		535,531
Shares issued for cash, shares		38,880,000
Shares issued for cash, value		$ 38,880	(29,160)		9,720
Net income (loss)				(2,407,468)	(2,407,468)
Ending Balance, shares at Dec. 31, 2013	50,000,000	2,310,488,796
Ending Balance, amount at Dec. 31, 2013	$ 50,000	$ 2,310,493	$ 3,370,195	$ (6,804,854)	$ (1,074,166)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities
Net income (loss)	$ (2,407,468)	$ (4,120,571)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Bad debt expense	2,438
Depreciation expense	5,640	3,570
Stock-based compensation	957,451	3,625,901
Amortization of debt discount	295,726	17,282
Non cash legal fees	5,500	6,500
Gain (loss) on derivative liability	314,675	(401)
Loss on extinguishment of debt		5,000
Changes in operating assets and liabilities:
Accounts receivable	20,744	80,613
Related party receivables and payables	9,416	(7,898)
Inventory	(8,049)	31,067
Prepaid expenses and other current assets	5,710	(247)
Accounts payable and accrued liabilities	562,420	147,318
Net cash used in operating activities	(235,797)	(193,118)
Cash flows from investing activities
Purchase of fixed assets	19,900
Net cash used in investing activities	(19,900)
Cash flows from financing activities
Proceeds from issuance of common stock	9,720
Proceeds from convertible notes payable	214,820	140,000
Net cash provided by (used in) financing activities	224,540	140,000
Net change in cash and cash equivalents	(31,157)	(53,118)
Cash and cash equivalents, at beginning of period	38,388	91,506
Cash and cash equivalents, at end of period	7,231	$ 38,388
Supplemental cash flow information
Interest paid	$ 8,477
Income taxes paid
Supplemental noncash investing and financing activities
Reclassification of of accrued salary to common stock payable		$ 50,000
Extinguishment of related party advance by issuance of common stock		43,800
Reclassification of accounts payable to notes payable	$ 251,160	4,500
Reclassification of notes to convertible notes	133,770
Reclassification of accounts payable to convertible notes	74,000
Original issuance discount	4,000
Issuance of common stock for conversions of notes payable	386,903	6,581
Creation of debt discount	332,948	53,290
Reduction in derivative liability due to conversions of notes payable	$ 535,531	13,861
Reclassification of accounts payable associated with reverse merger		$ 3,681

Organization and Description of

Organization and Description of Business	12 Months Ended
	Dec. 31, 2013
Notes
Organization and Description of Business	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS On October 28, 2011, pursuant to an Exchange Agreement (“Agreement”), Dewmar International BMC, Inc. (fka Convenientcast, Inc.) (the “Company”, “Dewmar”, “we”, “our” or “us), a publicly reporting Nevada corporation, acquired DSD Network of America, Inc. (“DSD”), a Nevada corporation, in exchange for the issuance of 40,000,000 shares of common stock of Dewmar International BMC, Inc. (the “Exchange Shares”), a majority of the common stock, to the former owners of DSD. In conjunction with the Merger, DSD became a wholly-owned subsidiary of the Company. For financial accounting purposes, this acquisition (referred to as the “Merger”) was a reverse acquisition of Dewmar International BMC, Inc. by DSD and was treated as a recapitalization. Accordingly, the financial statements were prepared giving retroactive effect of the reverse acquisition completed on October 28, 2011, and represent the operations of DSD prior to the Merger. As of the time of the Merger, Dewmar International BMC, Inc. held minimal assets and was a developmental stage company. Following the Merger, the Company, through DSD, is a manufacturer of its Lean Slow Motion Potion brand relaxation beverage, which was launched by DSD in September of 2009. After the Merger, the Company operates through one operating segment.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Notes
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America. The consolidated financial statements include the accounts of the Company and DSD, its only subsidiary. All material intercompany accounts and transactions have been eliminated. Certain amounts in prior periods have been reclassified to conform to current period presentation. Reclassification Certain amounts presented for the period ending December 31, 2012 have been reclassified to conform to the presentation at and for the period ended December 31, 2013. Specifically, 44,157,619 shares of common stock obligated to be issued under contractual arrangements were originally presented in liabilities as of December 31, 2012 in the amount of $199,193. This amount was broken out between common stock in the amount of $44,158 and additional paid in capital in the amount of $155,035. As of December 31, 2013, common stock obligated to be issued under contractual arrangements are shown as issued and included in equity. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash on deposit and money market accounts, which are readily convertible into cash and purchased with original maturities of three months or less. These investments are carried at cost, which approximates fair value. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). Beginning December 31, 2010 through December 31, 2012, all noninterest-bearing transaction accounts are fully insured, regardless of the balance of the account, at all FDIC-insured institutions. This unlimited insurance coverage is separate from, and in addition to, the insurance coverage provided to the depositor’s other accounts held by a FDIC-insured institution, which are insured for balances up to $250,000 per depositor until December 31, 2013. At December 31, 2013 and 2012 the amounts held in banks did not exceed the insured limits. Accounts Receivable and Allowance for Doubtful Accounts The Company’s accounts receivable were composed of receivables from customers for sales of products. The Company performs credit evaluations prior to selling products or granting credit to its customers and generally does not require collateral. The Company’s trade accounts receivable are typically collected within 60-120 days from the date of sale. The Company monitors its exposure to losses on trade accounts receivable and maintains an allowance for potential losses and adjustments. The Company determines its allowance for doubtful accounts based on the evaluation of the aging of accounts receivable and detailed analysis of high-risk customers’ accounts, and the overall market and economic conditions of its customers. Past due trade accounts receivable balances are written off when the Company’s collection efforts have been unsuccessful in collecting the amount due. At December 31, 2013 and 2012 the allowance for doubtful accounts was $0 and $0, respectively. Inventory Held by Third Party Inventory costs are determined principally by the use of the first-in, first-out (FIFO) costing method and are stated at the lower of cost or market, including provisions for spoilage commensurate with known or estimated exposures which are recorded as a charge to cost of goods sold during the period spoilage is incurred. Fixed Assets Leasehold improvements, property and equipment are stated at cost less accumulated depreciation and amortization. Expenditures for property acquisitions, development, construction, improvements and major renewals are capitalized. The cost of repairs and maintenance is expensed as incurred. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which are generally 3 to 10 years. Leasehold improvements are amortized over the shorter of the lease term, which generally includes reasonably assured option periods, or the estimated useful lives of the assets. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in “Gain or Loss from Operations”. The estimated useful lives are: Furniture and fixtures 3-10 years Equipment 3-7 years Vehicles 3-7 years Convertible Notes The Company analyzes its convertible notes in accordance with FASB Accounting Standards Codification (“ASC”) Topic 470-20 and Topic 815 Derivatives and Hedging. If it is determined that the conversion feature is convertible to a variable number of shares, then the Company determines whether it is subject to the Derivatives and Hedging guidance in ASC Topic 815-20. Upon conclusion that it is within the guidance in Topic 815-20, the conversion feature is separated from the host contract and it is accounted for as a derivative instrument with its fair value estimated at every balance sheet date. Any change in the fair market value of the derivative, results in a gain or loss on derivative liability in the Company’s statement of operations. If any conversions of the original note occur prior to the settlement of the obligation, the pro-rata portion of the derivative liability is relieved in additional paid in capital after marking to market on the day prior to the conversion date. Revenue Recognition Policy The Company recognizes revenue when the product is received by and title passes to the customer. The Company’s standard terms are ‘FOB’ destination. If a customer receives any product that they consider damaged or unacceptable, the customer must document any such damages or reasons for it not to be accepted on the original invoice upon delivery and then inform the Company within 72 hours of receipt of the product. The Company does not accept returns of product for reasons other than damage. We record estimates for reductions to revenue for customer programs and incentives, including price discounts, volume-based incentives, and promotions and advertising allowances. Products are sold with extended payment terms not to exceed 120 days. Revenue is shown net of sales allowances on the accompanying statements of operations. Cost of Goods Sold The Company’s cost of goods sold includes all costs of beverage production, which primarily consist of raw materials such as concentrate, aluminum cans, trays, shrink wrap, can ends, labels and packaging materials. Additionally, costs incurred for shipping, handling and warehousing charges are included in cost of goods sold. The Company does not bill customers for cost of shipping unless the Company incurs additional charges such as refusing initial shipment or not being able to receive shipment at their prescheduled time with the freight company. Advertising Expense The Company recognizes advertising expense as incurred. The Company recognized advertising expense of $6,211 and $28,550 the years ended December 31, 2013 and 2012, respectively. Income Taxes The Company accounts for its income taxes using the liability method, whereby deferred tax assets and liabilities are established for the future tax consequences of temporary differences between the financial statement carrying amounts of assets and liabilities and their tax basis. 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 reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize the tax assets through future operations. The Company’s federal and state income tax returns for the years ended 2009 through 2013 are open to examination. At December 31, 2013 and 2012, the Company evaluated its open tax years in all known jurisdictions. Based on this evaluation, the Company did not identify any uncertain tax positions. We will account for interest and penalties relating to uncertain tax positions in the current period statement of operations as necessary. Fair value of Financial Instruments The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivables and payables, accrued liabilities notes payable and derivative liabilities. The carrying values of these financial instruments approximate their respective fair values as they are either short-term in nature or carry interest rates that approximate market rates. Fair Value Measurements Generally accepted accounting principles in the United States (“US GAAP”) defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy categorizes assets and liabilities measured at fair value into one of three different levels depending on the observability of the inputs employed in the measurement. The three levels are as follows: Level 1 - Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Other inputs that are observable, directly or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 - Unobservable inputs for which there is little or no market data and which we make our own assumptions about how market participants would price the assets and liabilities. Our derivative liabilities have been valued as Level 3 instruments. Level 1 Level 2 Level 3 Total Fair value of Derivative Liability - December 31, 2012 $ -- $ -- $ 39,028 $ 39,028 Level 1 Level 2 Level 3 Total Fair value of Derivative Liability - December 31, 2013 $ -- $ -- $ 151,120 $ 151,120 Share-Based Compensation The Company recognizes all share-based payments to employees, including grants of Company stock options to Company employees, as well as other equity-based compensation arrangements, in the financial statements based on the grant date fair value of the awards. Compensation expense is generally recognized over the vesting period. During the years ended December 31, 2013and 2012, the Company issued no stock options to employees. Income (Loss) per Share Basic net income (loss) per common share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported the weighted-average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive. Concentration of Risks The Company’s operations and future business model are dependent in a large part on the Company’s ability to execute its business model. The Company’s inability to meet its sales objectives may have a material adverse effect on the Company’s financial condition. During the years ended December 31, 2013 and 2012, most of the Company’s sales are derived from beverage distributors located in the Southern region of the United States. This concentration of sales may have a negative impact on total sales in the event of a decline in the local economies. New Accounting Pronouncements The Company does not expect adoption of any new accounting pronouncements to have a significant impact on its financial statements.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2013
Notes
Going Concern	NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern. The Company has incurred net losses. The Company also had negative working capital. The Company’s operating results are subject to numerous factors, including fluctuation in the cost of raw materials, changes in consumer preference for beverage products and competitive pricing in the marketplace. These conditions give rise to substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include adjustments relating to the recoverability and classification of reported asset amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to obtain additional financing or sale of its common stock as may be required and ultimately to attain profitability. Management’s plan, in this regard, is to raise financing through debt and equity financing to augment the cash flow it receives from product sales and finance the continuing development for the next twelve months.

Inventory Disclosure

Inventory Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Inventory Disclosure	NOTE 4 - INVENTORY Inventory at December 31, 2013 consisted of raw materials of $23,950 and finished goods of $11,194. Inventory at December 31, 2012 consisted of raw materials of $11,197 and finished goods in the amounts of $15,898. During the years ended December 31, 2013 and 2012, the Company recorded spoilage of $8,764 and $908, respectively and included this in cost of goods sold.

Fixed Assets Disclosure

Fixed Assets Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Fixed Assets Disclosure	NOTE 5 - FIXED ASSETS Fixed assets consisted of the following as of December 31, 2013 and 2012: December 31, 2013 December 31, 2012 Vehicles $ 41,055 $ 21,155 Less: accumulated depreciation (14,210) (8,570) Fixed assets, net $ 26,845 $ 12,585 Depreciation expense for the years ended December 31, 2013 and December 31, 2012 was $5,640 and $3,570, respectively, and is recorded in general and administrative expenses.

Notes Payable Disclosure

Notes Payable Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Notes Payable Disclosure	NOTE 6 - NOTES PAYABLE During the period ended December 31, 2013, the Company reclassified certain accounts payable balances into notes payable based on agreements with various vendors with balances of $251,160. Of these $133,770 became convertible during 2013. The notes payable are due on demand and bear no interest. At December 31, 2013 and December 31, 2012, the Company has presented $173,890, and $56,500 in Notes Payable related to these reclassifications on the balance sheet.

Convertible Notes Payable Discl

Convertible Notes Payable Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Convertible Notes Payable Disclosure	NOTE 7 - CONVERTIBLE NOTES PAYABLE In October, 2012, the Company entered into a 10% Contingently Convertible Promissory Note with Birr Marketing Group, Inc. for $20,000 with a due date of April 1, 2013. After the due date of April 1, 2013, the note became convertible at a fixed price of $0.001 into the Company’s common shares at the Holder’s option. The Holder shall receive a royalty or commission of $0.50 per case of Easta Pink Lean that was produced as a result of monies allocated from this note. Because of the outstanding Continental note described below, this convertible note is considered to be “tainted” by the indeterminate amount of shares to be issued under that note. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value as of June 30, 2013 to be $21,297 and $21,297 was recorded as loss on derivative. At September 30, 2013, the Company revalued the derivative liability and determined that its fair market value was $9,466. As such the company recorded a gain on derivative liability of $11,831. At December 31, 2013, the Company revalued the derivative liability and determined that its fair market value was $9,654. As such the Company recorded a loss on derivative liability of $9,654 during the year ended December 31, 2013. These amounts were determined by management using a weighted-average Black-Scholes Merton option pricing model. On April 1, 2013, this note was in default and was due and payable immediately. As such the Company has presented this note as current as it was in default on April1, 2013. During the year ended December 31, 2013, the Company entered into two 10% Contingently Convertible Promissory Notes with Birr Marketing Group, Inc. for $28,000 and $22,820 with a due date of June 4, 2014 and June 26, 2014. After the due date, the note becomes convertible at a fixed price of $0.001 into the Company’s common shares at the Holder’s option. On June 6, 2014 and June 26, 2014, these notes were in default and were due and payable immediately. As such the Company has presented this note as current. On June 27, 2012, the Company entered into a Securities Purchase Agreement with Asher Enterprises, Inc. (“Asher”) a Delaware Corporation for an 8% convertible promissory note with an aggregate principal amount of $32,500 which together with any unpaid accrued interest was due on March 29, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option 180 days from inception at a variable conversion price calculated as 55% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date with no floor stated in the conversion feature except for an overall limit of 4.99% of the total shares outstanding prior to conversion. In July 2012, this convertible promissory note was funded in the amount of $30,000, with $2,500 being recorded as legal fees for amounts held by note holder. The Company analyzed the note on the date on which the contingent conversion feature was settled on December 24, 2012. The Company determined that the variable conversion price results in need of bifurcation of the conversion feature into a separate derivative liability valued at fair market value. On December 24, 2012, the Company estimated the fair market value of the derivative liability associated with the bifurcated conversion feature to be $25,209. The Company recorded an original discount of $25,209. · · · On August 30, 2012, the Company entered a second Contingently Convertible Promissory Note with Asher for an 8% convertible promissory note with an aggregate principal amount of $42,500 which together with any unpaid accrued interest was due on June 4, 2013. $40,000 was funded on September 13, 2012 with $2,500 being recorded as legal fees for funds held by the note holder. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option 180 days from inception at the greater of (1) a variable conversion price calculated as 55% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date with no floor stated in the conversion feature; or (2) a fixed price of $0.00009 with an overall share cap of 4.99% of the total shares outstanding prior to conversion. Because of the outstanding Continental note described below, this convertible note is considered to be “tainted” by the indeterminate amount of shares to be issued under that note. The note contains an anti-dilution provision which causes the conversion price to decrease if the company issues any common stock at a lower price or with no consideration. · · · · On August 30, 2012, the Company entered into a Convertible Promissory Note with Continental Equities, LLC (“Continental”), a New York limited liability corporation for an 8% convertible promissory note in the aggregate principal amount of $21,500, which together with any unpaid accrued interest was due on August 15, 2013. $20,000 of the proceeds was funded directly to the company while $1,500 was recorded as legal expense for funds held by the note holder. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option beginning on the date of the note at a variable conversion price calculated as 55% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date with the only mention of a “share cap” is that the number of shares of common stock issuable upon the conversion would not exceed 4.99% of the outstanding shares of the company at the time of conversion. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $34,119. As a result, the Company recorded a discount on the original note of $21,500. As of December 31, 2012, the unamortized portion of debt discount is $12,657. And it is fully amortized during the year ended December 31, 2013. · · · · · In November, 2012, the Company entered into a third 8% Contingently Convertible Promissory Note with Asher for $30,000 which is due together with any unpaid accrued interest on August 29, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option 180 days from inception at the greater of (1) a variable conversion price calculated as 55% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date with no floor stated in the conversion feature; or (2) a fixed price of $0.00009 with a share cap disclosed as of 9.99% of the outstanding shares of the company at the time of conversion. The Company analyzed the note on the date on which the contingent conversion feature was settled on May 26, 2013. Because of the outstanding Continental note described below, this convertible note is considered to be “tainted” by the indeterminate amount of shares to be issued under that note. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $11,648. The Company recorded an original discount of $11,648. And the amount is fully amortized during the year ended December 31, 2013. The note contains an anti-dilution provision which causes the conversion price to decrease if the company issues any common stock at a lower price or with no consideration. · · · On January 15, 2013, the Company entered into a fourth Securities Purchase Agreement with Asher Enterprises, Inc. (“Asher”) a Delaware Corporation for an 8% contingently convertible promissory note with an aggregate principal amount of $53,000 which together with any unpaid accrued interest is due on September 17, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option 180 days from inception at a variable conversion price calculated as the greater of (i) the variable conversion price of 48% of the market price calculated as the average of the lowest three trading prices for the common stock during the 10 trading day period prior to the conversion date or (ii) the fixed price of $0.0009 with a share cap disclosed as of 9.99% of the outstanding shares of the company at the time of conversion. This convertible promissory note was funded in the amount of $50,000, with $3,000 being recorded as legal fees for amounts held by note holder. The note contains an anti-dilution provision which causes the conversion price to decrease if the Company issues any common stock at a lower price or with no consideration. The Company analyzed the note on the date on which the contingent conversion feature was settled on July 14, 2013. The Company determined that the variable conversion price results in need of bifurcation of the conversion feature into a separate derivative liability valued at fair market value. On July 14, 2013, the Company estimated the fair market value of the derivative liability associated with the bifurcated conversion feature to be $39,542. The Company recorded an original discount of $39,542. And the amount is fully amortized during the year ended December 31, 2013. · · · · · · · · On February 19, 2013, the Company entered into a fifth Securities Purchase Agreement with Asher Enterprises, Inc. (“Asher”) a Delaware Corporation for an 8% contingently convertible promissory note with an aggregate principal amount of $32,500 which together with any unpaid accrued interest is due on November 21, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option 180 days from inception at a variable conversion price calculated as the greater of (i) the variable conversion price of 55% of the market price calculated as the average of the lowest three trading prices for the common stock during the 10 trading day period prior to the conversion date or (ii) the fixed price of $0.0009 with a share cap disclosed as of 9.99% of the outstanding shares of the company at the time of conversion. This convertible promissory note was funded in the amount of $30,000, with $2,500 being recorded as legal fees for amounts held by note holder. The note contains an anti-dilution provision which causes the conversion price to decrease if the Company issues any common stock at a lower price or with no consideration. The Company analyzed the note on the date on which the contingent conversion feature was settled on August 18, 2013. The Company determined that the variable conversion price results in need of bifurcation of the conversion feature into a separate derivative liability valued at fair market value. On August 18, 2013, the Company estimated the fair market value of the derivative liability associated with the bifurcated conversion feature to be $54,674. The Company recorded an original discount of $32,500 and an immediate loss on derivative liability of $22,174. At September 30, 2013, the Company revalued the derivative liability and determined that is fair market value was $23,555 resulting in a gain on derivative liability of $31,119. The Company amortized the total original discount into interest expense for the year ended December 31, 2013. · · · · · · On April 16, 2013, the Company entered into a sixth Securities Purchase Agreement with Asher Enterprises, Inc. (“Asher”) a Delaware Corporation for an 8% contingently convertible promissory note with an aggregate principal amount of $42,500 which together with any unpaid accrued interest is due on December 21, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option 180 days from inception at a variable conversion price calculated as the greater of the variable conversion price of 55% of the market price calculated as the average of the lowest three trading prices for the common stock during the 10 trading day period prior to the conversion date with an overall cap of 9.99% of total shares outstanding prior to conversion. This convertible promissory note was funded in the amount of $40,000, with $2,500 being recorded as original issuance discount. The note contains an anti-dilution provision which causes the conversion price to decrease if the Company issues any common stock at a lower price or with no consideration. The Company analyzed the note on the date on which the contingent conversion feature was settled on October 13, 2013. The Company determined that the variable conversion price results in need of bifurcation of the conversion feature into a separate derivative liability valued at fair market value. On October 13, 2013, the Company estimated the fair market value of the derivative liability associated with the bifurcated conversion feature to be $10,923. The Company recorded an original debt discount of $10,923 and additional $2,500 debt discount due to the original issuance discount. During the year ended December 31, 2013, the Company amortized $9,253 of the discount into interest expense. · On April 7, 2013, the Company entered into a convertible promissory note with a vendor to satisfy outstanding invoices in the amount of $68,000. The note bears no interest and was convertible into shares of common stock 6 months from the inception at the greater of (1) stock price of the conversion date; or (2) stock price on the execution date of the promissory note. The Company analyzed the note on the date on which the contingent conversion feature was settled on October 7, 2013. The Company determined that the variable conversion price results in need of bifurcation of the conversion feature into a separate derivative liability valued at fair market value. On October 7, 2013, the Company estimated the fair market value of the derivative liability associated with the bifurcated conversion feature to be $65,407. The Company recorded an original discount of $65,407 and liability debt discount of $65,407. For the period ended December 31, 2013, the Company recorded $15,232 of interest expense as a result of the amortization of this discount. At December 31, 2013, the Company re-valued the derivative liability and recorded a total loss on derivative liability for this note of $787, bringing the derivative liability balance to $66,193 at December 31, 2013. On April 10, 2013, the Company entered into a convertible promissory note with a vendor to satisfy outstanding debt invoices in the amount of $6,000. The note bears no interest and was convertible into shares of common stock at the holder’s option beginning on the date of the note at a variable conversion price calculated by the average 10 day trading price of the Company’s common stock prior to the date of conversion. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative”. On April 10, 2013, the Company estimated the fair market value of the derivative liability associated with the bifurcated conversion feature to be $10,155. The Company recorded an original discount of $6,000 and day 1 loss on derivative liability of $4,155. · On April 30, 2013, the Company converted a 0% promissory note reclassified from certain accounts payable into an 8% contingently convertible promissory note with Continental Equities, LLC, a New York limited liability corporation. The note has an aggregate principal amount of $34,000 which together with any unpaid accrued interest is due on April 30, 2014. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option calculated as 55% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date with the only mention of a “share cap” is that the number of shares of common stock issuable upon the conversion would not exceed 4.99% of the outstanding shares of the company at the time of conversion. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $19,798. As a result, the Company recorded a discount on the original note of $19,798. And the debt discount is fully amortized during the year ended December 31, 2013. As of June 30, 2013, the Company revalued the derivative liability and recorded a gain on the derivative liability of $4,106. · · · · · · On April 30, 2013, the Company converted a second 0% promissory note reclassified from certain accounts payable during the period ended March 31, 2013, into an 8% contingently convertible promissory note with Continental Equities, LLC, a New York limited liability corporation. The note has an aggregate principal amount of $22,500 which together with any unpaid accrued interest is due on April 30, 2014. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option at a variable conversion price calculated as 55% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date with the only mention of a “share cap” is that the number of shares of common stock issuable upon the conversion would not exceed 4.99% of the outstanding shares of the company at the time of conversion. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $19,798. As a result, the Company recorded a discount on the original note of $19,798. And the debt discount is fully amortized during the year ended December 31, 2013. · · · · · On May 21, 2013, the Company entered into a second Convertible Promissory Note with Continental Equities, LLC, a New York limited liability corporation for an 8% convertible promissory note in the aggregate principal amount of $30,000, which together with any unpaid accrued interest is due on May 20, 2014. $28,500 of the proceeds was funded directly to the company while $1,500 was recorded original issuance discount. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option beginning on the date of the note at a variable conversion price calculated as 55% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date with the only mention of a “share cap” is that the number of shares of common stock issuable upon the conversion would not exceed 4.99% of the outstanding shares of the company at the time of conversion. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $16,113. As a result, the Company recorded a discount on the original note of $17,613 including $16,113 debt discount due to derivative liability and $1,500 debt discount due to original issuance discount. As of December 31, 2013, the amortization of debt discount is $10,180. On June 30, 2013; the Company re-valued the remaining derivative liability and recorded a gain of $475. On September 30, 2013, the Company recorded $3,964 of interest expense associated with the amortization of the discount associated with the bifurcation of the conversion feature and revalued the derivative liability and recorded a gain of $1,277. · · · On November 11,2013, The Company entered into an assignment agreement where the Company assigned a previously entered into $11,300 Notes Payable to Dash Consulting to Magna Group, LLC, a third party. As such the Company entered into a 12% Convertible note with Magna Group for $11,300. The Note matures on November 11, 2014. Magna in entitled at its option at any time after the issuance of the note to convert all or any portion of the outstanding principal amount and accrued but unpaid interest into common stock at a conversion price for each share of common stock equal to a price which is a 45% discount from the lowest trading price in the 5 days prior to the day that Magna requests conversion. In no event shall the conversion price be less than $0.00004 and is subject overall to 9.99% of the total outstanding shares of the company prior to conversion. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $12,972. As a result, the Company recorded a discount on the original note of $11,300 and recorded an immediate loss on derivative liability of $1,672. · · · On December 10, 2013, the Company entered into an assignment agreement where the Company assigned a previously entered into $17,500 Notes payable with Pitts Riley to Microcap Equity Group, LLC, a third party. As such the Company entered into a 10% Convertible note with Microcap Equity Group for $17,500 which matures on December 10, 2014. Microcap is entitled at its option at any time after the issuance of the note to convert all or any portion of the outstanding principal amount and accrued but unpaid interest into common stock at a conversion price for each share of common stock equal to a price which is a 45% of the lowest trading price in the 10 days prior to conversion. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $14,052. As a result, the Company recorded a discount on the original note of $14,052. · · · On December 24 ,2013, The Company entered into an assignment agreement where the Company assigned a previously entered into $48,470 Notes Payable to Pitts Riley to Magna Group, LLC, a third party. As such the Company entered into a 10% Convertible note with Magna Group for $48,470 on December 26, 2013. The Note matures on December 26, 2014. Magna in entitled at its option at any time after the issuance of the note to convert all or any portion of the outstanding principal amount and accrued but unpaid interest into common stock at a conversion price for each share of common stock equal to a price which is a 45% discount from the lowest trading price in the 5 days prior to the day that Magna requests conversion. In no event shall the conversion price be less than $0.00009, also subject to a cap of 9.99% of the total shares outstanding of the company prior to conversion.. Since the number of shares outstanding at any future date is undetermined by the Company, the Company determined that the conversion feature in this note qualified as an “embedded derivative,” and therefore separated the conversion feature from the host contract and estimated the fair market value at inception to be $77,940. As a result, the Company recorded a discount on the original note of $48,470 and recorded an immediate loss on derivative liability of $29,470. · On December 23, 2013, the Company received $15,500 in exchange for a 5% Convertible Promissory Note from J Riley Consulting Group. The Note is due together with any unpaid interest on December 23, 2014. Under the terms of the Note, the principle amount together with any unpaid interest is convertible after the maturity date at the option of the Holder into common stock at a fixed conversion price of $0.001 per share. Since the Notes Payable is not convertible until a future date, the Company did not evaluate the conversion feature for derivative considerations. In summary, during the year ended December 31, 2013 and 2012, the Company recorded a total of $318,921 and $23,764, respectively in interest expense. During years ended December 31, 2013 and 2012, the amount of interest expense associated with the amortization of discounts associated with the amortization of the debt discounts established by derivative liabilities in the convertible notes was $295,726 and $17,282.

Derivative Liability Disclosure

Derivative Liability Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Derivative Liability Disclosure	NOTE 8 - DERIVATIVE LIABILITY In June 2008, the FASB issued authoritative guidance on determining whether an instrument (or embedded feature) is indexed to an entity’s own stock. Under the authoritative guidance, effective January 1, 2009, instruments which do not have fixed settlement provisions are deemed to be derivative instruments. The conversion feature of certain of the Company’s Convertible Promissory Note (described in Note 5), does not have a fixed settlement provision because conversion of the Asher Notes and the Continental Notes will be lowered if the Company issues securities at lower prices in the future. The Company was required to include the reset provisions in order to protect the holders of the Asher Notes and the Continental Note from the potential dilution associated with future financings. In accordance with the FASB authoritative guidance, the conversion feature of the Asher Notes and the Continental Notes were separated from the host contract and recognized as a derivative instrument. The conversion feature of the Asher Notes and the Continental Notes have been characterized as a derivative liability to be re-measured at the end of every reporting period with the change in value reported in the statement of operations. The following table summarizes the derivative liabilities included in the consolidated balance sheet: Derivative liability Derivative liabilities as of December 31, 2012 $ 39,028 Loss on derivative liability 314,675 Debt discount 332,948 Settlement of derivative liability due to conversion of related notes (535,531) Derivative liabilities as of December 31, 2013 $ 151,120

Income Taxes Disclosure

Income Taxes Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Income Taxes Disclosure	NOTE 9 - INCOME TAXES No provision for federal income taxes has been recognized for the years ended December 31, 2013 and 2012, as the Company incurred a net operating loss for income tax purposes in each year and has no carryback potential. Significant components of the Company’s deferred tax liabilities and assets as of December 31, 2013 and 2012 were as follows: December 31, 2013 December 31, 2012 Deferred tax assets: Net operating loss $ 472,824 $ 188,051 472,824 188,051 Less valuation allowance (472,824) (188,051) $ -- $ -- The Company has provided a full valuation allowance for net deferred tax assets as it is more likely than not that these assets will not be realized. At December 31, 2013 and 2012, the Company had net operating loss carry forwards of approximately $1,390,660 and $553,092, respectively for federal income tax purposes. These net operating loss carry forwards begin to expire in 2023. Income tax expense differed from the amounts computed by applying the U.S. federal statutory tax rate of 34% to pretax income from continuing operations as a result of the following: Year ended December 31, 2013 2012 Computed “expected” income tax expense (benefit) $ (818,539) $ (1,400,994) Increase (reduction) resulting from: Permanent difference 533,766 1,239,281 Change in valuation allowance 284,773 161,713 Income tax expense $ -- $ --

Stockholders' Deficit Disclosur

Stockholders' Deficit Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Stockholders' Deficit Disclosure	NOTE 10 - STOCKHOLDERS’ DEFICIT On December 26, 2013, the Company increased the authorized number of shares to 4,500,000,000, with 4,450,000,000 being common shares and 50,000,000 being preferred shares. Preferred Stock On December 6, 2012, the Company agreed to issue 50,000,000 shares of Class A Preferred stock to Dr. Moran for services rendered. The holders of the preferred stock shall be entitled to participate in dividends upon board approval and do not get liquidation preferences. The shares are convertible into 10 shares of common stock. Based on this, the Company determined the fair market value of the preferred shares to be equal to $3,150,000 based on the common stock trading price on the date of the resolution and recorded such as stock based compensation. The shares were treated as if converted into common shares to determine the fair market value. Common Stock Shares Issued for Cash During the year ended December 31, 2013, the Company issued 38,880,000 for $9,720. There is no share issued for cash during the year ended December 31, 2012. Shares Issued for Services During the years ending December 31, 2013 and 2012, the Company issued 422,647,618 and 46,457,619 shares, respectively to consultants for services rendered. The Company estimated the fair market value of the shares issued to be $957,451 and $538,193, respectively and recorded this as stock based compensation. During the year ended December 31, 2012, the Company entered into an agreement to issue 438,000 shares of common stock in exchange for release of a related party receivable of $38,800. The fair market value of the shares issued was $43,800; therefore the Company recorded a $5,000 loss on the extinguishment of debt. During the year ended December 31, 2012, the Company determined that $3,681 in accounts payable were related to the former shareholders and therefore were written off with an increase in additional paid in capital On November 7, 2012, the Company agreed to convert $50,000 of accrued salary for Dr. Marco Moran into 19,047,619 shares of common stock. The number of shares issued was calculated using a 25% discount to the trading price on the agreement date. The fair market value of the shares on the date of the agreement was $66,667, however these shares have not been issued as of the issuance of these financial statements and the $50,000 of accrued salary is still recorded as of December 31, 2012. During the year ended December 31, 2012, a shareholder agreed to issue some of his shares to a third party for services rendered on behalf of the Company. The fair market value of these services totaled $4,375. The Company recorded this as a contribution to capital and an increase in stock based compensation. Shares Issued for Conversion of Notes Payable During the years ended December 31, 2013 and 2012, the Company issued 1,738,621,177 and 4,949,382 shares of common stock, respectively related to $386,903 and $6,581, respectively of conversions of various notes payable. See Note 7 - Convertible Notes Payable for further discussion. Reduction in Derivative Liability During the years ended December 31, 2013 and 2012, the Company recorded $535,531 and $13,861, respectively into additional paid in capital related to the pro-rated reduction of the derivative liability associated with conversion of various convertible notes payable.

Related Party Transactions Disc

Related Party Transactions Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Related Party Transactions Disclosure	NOTE 11 - RELATED PARTY TRANSACTIONS Sales to Related Party Distributor During the years ended December 31, 2013 and 2012, the Company engaged with a distributor that is wholly-owned by the Company’s CEO (the “Distributor”). The Distributor is responsible for shipping out product samples, transferring small quantities of product to local distributors at the request of the Company, sales of product to local retailers or small wholesalers and for the fulfillment of online sales orders. The Company may withdraw cases of product from the Distributor at the Company’s will for Company use, for which the Company will provide the Distributor with a credit memo based on a per-case price equal to the price paid by the Distributor to the Company. The Distributor pays the Company on a per case basis which is consistent with terms between the Company and third party distributors. Since the Company uses a substantial amount of the Distributor’s inventory as samples and promotions, the Company offers the Distributor credit terms of “on consignment.” During the years ended December 31, 2013 and 2012 the Company recognized revenue from product sales to the Distributor of $3,679 and $14,240 respectively, which represented 1.4% and 2.7%, respectively, of total product revenue recognized by the Company. At December 31, 2013and 2012, accounts receivable from the Distributor was $4,085 and $6,329, respectively. Shipping Reimbursements from Related Party At December 31, 2013 and 2012, the Company had outstanding accounts receivable of $0 and $8,932 , respectively, from a company, Wet & Wild, Inc. owned by the CEO’s wife. These receivables represent shipping reimbursements erroneously billed to DSD by logistics and shipping companies. The Company paid these invoices and then in turn generated invoices to the company owned by the CEO’s wife for reimbursement. Advances to Related Party Prior to December 31, 2011, the Company advanced $49,484 to a company owned by the CEO’s wife and repaid $40,152. As of December 31, 2013and 2012, $9,332 is outstanding and presented as Advances to Related Parties on the balance sheet. Acquisition of Fixed Assets from Related Party During the year ended December 31, 2013, the Company purchased two used vehicles from companies owned by the CEO for a total of $19,900. Other During 2012, the Company made payments of $9,353 to his wife and daughter for reimbursement of medical insurance costs and other consulting services performed for the Company.

Legal Proceedings Disclosure

Legal Proceedings Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Legal Proceedings Disclosure	NOTE 12 - LEGAL PROCEEDINGS The Company is aggressively defending itself in all of the below proceedings. The Company’s management believes the likelihood of future liability to the Company for these contingencies is remote, and the Company has not recorded any liability for these legal proceedings at December 31, 2013 and December 31, 2012. While the results of these matters cannot be predicted with certainty, the Company’s management believes that losses, if any, resulting from the ultimate resolution of these proceedings will not have a material adverse effect on the Company’s financial position, results of operations, or cash flows. On January 20, 2011, a claim was filed against Dewmar International BMC, Inc.(“Dewmar”) by Corey Powell, in Ascension Parish, LA 23rd Judicial District Court. Corey Powell was a former distributor of LEAN, a relaxation beverage marketed by Dewmar. Powell filed suit to recover allegedly unpaid commissions, “invasion fees” and “finder’s fees.” The commissions related to payments allegedly owed for Powell’s direct sale of LEAN product to wholesalers and retailers. The invasion fees relate to payments allegedly owed to Powell when the LEAN product was sold by other wholesalers in his geographic territory. The finders’ fees relate to payments allegedly owed to Powell for introducing investors to the Dewmar’s management. Discovery has continued and a deposition is being scheduled for July or August, 2014 on the last witness prior to a trial date being set. Written discovery has been propounded and several depositions have been taken to better understand the nature and basis for the plaintiff’s claims and to build Dewmar’s defenses. Dewmar has vigorously contested each and every one of the plaintiff’s allegations and has instructed counsel to proceed to trial on the merits. There have been negotiations between the counsels for the parties regarding dropping approximately half of the original claims, but no reasonable discussions have occurred. Currently, there is no trial date set. On February 14, 2011, a claim was filed against DSD by Charles Moody, in Caddo Parish, LA First Judicial Court seeking in excess of $100,000 in damages. Charles Moody loaned DSD approximately $63,000 in June 2009. In exchange, Moody received a Promissory Note containing the terms and conditions of the repayment of the loan. Based upon the understanding of the parties, DSD began making monthly payments to Moody in January 2010 in satisfaction of the loan. In December 2010, final payment of the remaining balance of the loan was paid to Moody in full and final satisfaction of the Promissory Note. Moody filed suit to recover “late fees” allegedly owed under the Promissory Note. DSD contends the Promissory Note was satisfied with the final payment in December 2010; Moody contends that repayment should have begun in November 2009, and that because it did not, late fees are owed. This matter was settled for a payment of $8,000 by DSD on July 27, 2012 with no admission of guilt or liability by either party. On November 9, 2011, Charles Moody and DeWayne McKoy filed a claim against DSD and Marco Moran, CEO, in Bossier Parish, LA 26th Judicial Court. Charles Moody and Dewayne McKoy, allegedly both shareholders of DSD, brought an action against Dr. Moran alleging that he engaged in various acts of misconduct and breaches of his fiduciary duties to the corporation which damaged them as minority shareholders. Moody and McKoy also seek damages from Dr. Moran for dilution and/or loss of value of their shareholder interest in DSD as a result of his alleged misconduct. DSD is a nominal defendant in this derivative action, as required by Louisiana law. Initial pleadings have been filed and exceptions to the plaintiff’s claims have been asserted. Discovery has not yet commenced. DSD vigorously denies that its officers or directors engaged in any conduct which may have harmed minority shareholders. The plaintiffs have not filed any additional pleadings or requested additional discovery in these matters in over three and a half years. The case has been dismissed. During December 2011, Innovative Beverage Group Holdings (“IBGH”) filed a claim against Dewmar International BMC, Inc., Unique Beverage Group, and LLC. and Marco Moran, CEO of the Company, in Harris County, TX 61st Judicial District Court, whereas the plaintiff asserted certain allegations. On February 24, 2012, the Company filed a motion for summary judgment to dismiss these frivolous allegations due to lack of proper evidence. On April 12, 2012 Dewmar International BMC, Inc was given written notice of its non-suit without prejudice from Innovative Beverage Group, Inc. This releases Dewmar International BMC, Inc. from any and all liability. On June 27, 2012, Innovative Beverage Group Holdings (“IBGH”) filed the same claims against Dewmar International BMC, Inc., DSD Network of America, Inc. and Marco Moran CEO of the Company, in Harris County, Texas 127th Judicial District Court, whereas plaintiff asserted that the Defendants engaged in various acts of unfair business practices that caused harm to IBGH. The company’s and Marco Moran have filed an Answer and Counterclaim in this matter on October 31, 2012. Discovery has not yet begun in this matter. Written discovery will be propounded and depositions will have to be taken to better understand the nature and basis for the plaintiff’s claims and to build the Company’s defenses. The Company is no longer named as a defendant in this case. On March 22, 2012 Plaintiff, DSD NETWORK OF AMERICA, INC. (hereinafter “DSD”) filed suit against Defendants DeWayne McKoy, Charles Moody, Corey Powell and Peter Bianchi in United States District Court; District of Nevada for a combined thirteen claims accusing this group of defendants in colluding against the Company. Answers have been received from McKoy, Moody and Powell and Powell has filed a counterclaim. DSD vigorously denies all the claims in Powell’s counterclaim. Bianchi failed to answer and was defaulted however Bianchi has filed a Motion to Set Aside the Default and Powell and Bianchi have filed Motions to Dismiss. The case has been dismissed.

Commitments and Contingencies D

Commitments and Contingencies Disclosure	12 Months Ended
	Dec. 31, 2013
Notes
Commitments and Contingencies Disclosure	NOTE 13 - COMMITMENTS AND CONTINGENCIES Employment Agreement On January 1, 2011, the Company entered into employment agreement with Dr. Moran (“Employee”) to serve as President and Chief Executive Officer of the Company. The employment commenced on January 1, 2011 and runs for the period through January 1, 2015. The Company will pay Employee, as consideration for services rendered, a base salary of $120,000 per year. As additional compensation, Employee is eligible to receive one percent of the issued and outstanding shares of the Company if the gross revenues hit specified milestones for each fiscal year under the agreement. The Company will provide additional benefits to Employee during the employment term which include, but are not limited to, health and life insurance benefits, vacation pay, expense reimbursement, relocation reimbursement and a Company car. The Company may also include Employee in any benefit plans which it now maintains or establishes in the future for executives. If Employee dies, the Company will pay the designated beneficiary an amount equal to two years’ compensation, in equal payments over the next twenty four months. In the event Employee’s employment is constructively terminated within five years of the commencement date, Employee shall receive a termination payment, which will be determined according to a schedule based upon the number of years since the commencement of the contract, within a range of $120,000 to $400,000. Additionally, Employee shall continue to receive the additional benefits mentioned above for a period of two years from the termination date. If the constructive termination date is later than five years after the commencement date, Employee shall receive the lesser amount of an amount equal to his aggregate base salary for five years following the date of the termination date, or an amount equal to his aggregate base salary through the end of the term. Additionally, Employee shall continue to receive the additional benefits mentioned above during the period he is entitled to receive the base salary. During the years ended December 31, 2013 and 2012, the Company incurred $126,726, and $120,000 in base salary to Dr. Moran, respectively, which were included as a component of general and administrative expenses. The Company recorded total accrued payroll to Dr. Moran in the amounts of $494,000 and $390,000, in accounts payable and accrued liabilities on its consolidated balance sheets at December 31, 2013 and 2012, respectively. On November 7, 2012, the Company agreed to convert $50,000 of accrued salary for Dr. Marco Moran into 19,047,619 shares of common stock. The number of shares issued was calculated using a 25% discount to the trading price on the agreement date. The fair market value of the shares on the date of the agreement was $66,667 which resulted in recognition of loss on settlement of accrued salaries of $16,667 for the difference in the amount of accrued salary and the fair market value of the shares issued. On December 6, 2012, the Company issued 50,000,000 shares of Class A Preferred stock to Dr. Moran for services rendered. The shares are convertible into 10 shares of common stock. Based on this, the Company determined the fair market value of the preferred shares to be equal to $3,150,000 based on the common stock trading price on the date of the resolution and recorded such as stock based compensation. The shares were treated as if converted into common shares to determine the fair market value. Lease Operating Expenses The Company leased office spaces in Clinton, MS and Houston, TX under non-cancelable operating leases during 2013 and 2012. Rent expense was $27,547 and $23,898 for the years ended December 31, 2013 and 2012, respectively. The following is a schedule of future minimum lease payments under non-cancelable operating leases at December 31, 2013: Years Ending December 31, Future Minimum Lease Payments 2014 $ 30,040 2015 6,000 2016 6,000 2017 6,000 Total $ 48,040 Broker/Sales Agreements On March 1, 2012, the Company entered into a distribution and brokerage agreement with Brand Builderz, USA, LLC (BBUSA), a Limited Liability Company organized under the laws of the State of Maine, to sell, market, manage and assist in distributing products in its designated territory. The Company was to pay a minimum monthly retainer fee until sales commissions reach at least a pre-determined amount for at least two consecutive months. The company will pay commissions of a pre-determined percentage of gross sales collected, pay an invasion fee of less than one dollar ($1.00) per physical case of product sold within the territory of BBUSA by a third party. Due to breach of contract by BBUSA, this Agreement was discontinued on May 22, 2012. BBUSA failed to generate any sales therefore was never paid any commissions or invasion fees. On April 9, 2012, The Company entered into an agreement with NA Beverages, LLC, a Nevada Limited Liability Company (the Consultant), to provide advice, analysis, sales and recommendations. The Consultant shall be paid at an annual base salary based upon sales performance, receive a commission of a set percentage of gross sales of all fully paid invoices received from the Consultant’s customers and provide a monthly bonus of up to twenty-five hundred dollars ($2,500) for arranging, conducting and reporting of meetings with buyers and or similar business related personnel. Either the Company or the Consultant may terminate the agreement with at least thirty (30) says prior written notice with no specific reasons given. This agreement was terminated on August 1, 2012. On November 15, 2012, the Company entered into a business development agreement with Globalization Accelerator, LLC (“Global XLR”) to assist the company in improving sales and product placement. The Company agreed to provide Global XLR: (i) a commission of 4% of gross sales revenue; (ii) a 4.90% equity stock option at the purchase price of $49,000 if Global XLR generates $3,000,000 of gross revenue within any 12 consecutive month period or less, and (iii) pay a finder’s fee of 3% of the gross investment amount for any source of funding introduced to the Company. Distributor Agreements On July 5, 2012, the Company entered into a distribution agreement with Hooper Sales Co., Inc. a corporation organized under the laws of the state of Arkansas to exclusively sell, market, manage and assist in distributing products in its designated territory in Arkansas and Mississippi. The Company will provide an invasion fee up to $4.00 per case if products are sold within said territory by any other approved distributor or wholesaler to which the Company chooses to directly ship product. On July 5, 2012, the Company entered into a distribution agreement with Mikeska Distributing Co, a corporation organized under the laws of the State of Texas to exclusively sell, market, manage and assist in distributing products in its designated territory in Texas. The Company will provide an invasion fee up to $4.00 per case if products are sold within said territory by any other approved distributor or wholesaler to which the Company chooses to directly ship product. On July 16, 2012, the Company entered into a distribution agreement with New Age Distributing, a corporation organized under the laws of the State of Arkansas to sell and assist in distributing products in its designated territory of Arkansas. The Company will provide an invasion fee up to $4.00 per case if products are sold within said territory by any other approved distributor or wholesaler to which the Company chooses to directly ship product. Consulting Agreements On October 15, 2012 the Company entered into a consulting agreement with Chad Tendrich for general business consulting for a period of 12 months. The Company agreed to deliver 8,500,000 shares of restricted common stock as compensation. The shares are not considered earned until delivered to the consultant. As of December 31, 2012, the shares were not considered earned nor delivered. The shares were issued to the consultant in January 2013. On October 27, 2012, the Company entered into a consulting agreement with Dash Consulting, LLC to provide bookkeeping and invoicing consulting for a period of 12 months. As compensation, the Company agreed to deliver 10,000,000 shares of restricted common stock per month. The Company has accrued the obligation on a monthly basis over the time period the service is rendered. As of December 31, 2012, the Company has accrued 20,000,000 shares at the total estimated fair market value of $104,000. In 2013, the Company issued 100,000,000 shares under this contract. On November 12, 2012, the Company entered into a consulting agreement with Derrick Brooks to become a medical and healthcare consultant to the Company for a period of 12 months. The Company agreed to deliver 3,000,000 shares of restricted common stock as compensation. The shares are not considered earned until delivered to the Consultant. As of December 31, 2012, the shares were not considered earned until delivered. The shares were issued in January 2013. On November 15, 2012, the Company entered into a consulting agreement with Christy Favorite to conduct wellness programs for the Company for a period of 12 months. The Company agreed to deliver 5,000,000 shares of restricted common stock as compensation. The shares are not considered earned until delivered to the Consultant. As of December 31, 2012, the shares were not considered earned until delivered. The shares were issued in January 2013. Other On August 1, 2012, the Company entered into an investor relations consulting agreement with Empire Relations Group, Inc. (“Empire”), a corporation organized under the laws of the State of New York. Under the terms of the agreement, the Company will pay Empire a non-refundable guaranteed consulting fee of $15,000 if Empire introduces the Company to at least $30,000 in capital either through equity investment, loans, notes, debt settlements or any other type of financing which results in an increase in the net cash position of the Company

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Notes
Subsequent Events	NOTE 14 - SUBSEQUENT EVENTS Conversion of Convertible Notes On January 2, 2014, Asher converted $6,500 of the remaining balance of its original notes payable (Asher #6) plus unpaid accrued interest of $1,700 into 34,166,667 shares of common stock at a conversion price of $0.00024 . After this conversion, there was $0 remaining balance on its original notes payable. On January 6, 2014, Magna converted $14,000 of its remaining balance of its original notes payable into 50,909,090 shares of common stock at a conversion price of $0.00028 per share. After conversion, there was $0 remaining balance on its original notes payable. On January 21, 2014, Continental converted $17,760 of the remaining balance of its original notes payable (Continental #2) into 64,581,818 shares of common stock at a conversion price of $0.000275 leaving $0 balance on its original notes payable. On January 27, 2014, Microcap converted $7,400 of the remaining balance of its original notes payable into 52,857,142 shares of common stock at a conversion price of $0.00014 leaving a $0 balance on its notes payable. Common Stock On January 28, 2014, the Company entered into a securities purchase agreement to sell 33,400,000 shares of its common stock for $0.0003 per share for $10,020. In February 2014, the Company issued 60,000,000 shares of its common stock under its consulting agreement with Dash Consulting LLC. On February 4, 2014, the Company entered into a three year consulting arrangement with Hemp, Inc. for consulting services in the hemp/medical marijuana industry. Payment under the arrangement includes an initial fee of 30,000,000 shares of common stock and 10,000,000 shares on a quarterly basis. In March 2014, the Company issued 30,000,000 shares of common stock and in December 2014, the Company issued 30,000,000 shares of its common stock for its quarterly commitment. On March7, 2014, the Company sold 31,250,000 shares of its common stock to a third party for $25,000 or $0.0008 per share.

Summary of Significant Accoun21

Summary of Significant Accounting Policies: Basis of Presentation and Principles of Consolidation (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America. The consolidated financial statements include the accounts of the Company and DSD, its only subsidiary. All material intercompany accounts and transactions have been eliminated. Certain amounts in prior periods have been reclassified to conform to current period presentation.

Summary of Significant Accoun22

Summary of Significant Accounting Policies: Reclassification Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Reclassification Policy	Reclassification Certain amounts presented for the period ending December 31, 2012 have been reclassified to conform to the presentation at and for the period ended December 31, 2013. Specifically, 44,157,619 shares of common stock obligated to be issued under contractual arrangements were originally presented in liabilities as of December 31, 2012 in the amount of $199,193. This amount was broken out between common stock in the amount of $44,158 and additional paid in capital in the amount of $155,035. As of December 31, 2013, common stock obligated to be issued under contractual arrangements are shown as issued and included in equity.

Summary of Significant Accoun23

Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Summary of Significant Accoun24

Summary of Significant Accounting Policies: Cash and Cash Equivalents Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Cash and Cash Equivalents Policy	Cash and Cash Equivalents Cash and cash equivalents consist primarily of cash on deposit and money market accounts, which are readily convertible into cash and purchased with original maturities of three months or less. These investments are carried at cost, which approximates fair value. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”). Beginning December 31, 2010 through December 31, 2012, all noninterest-bearing transaction accounts are fully insured, regardless of the balance of the account, at all FDIC-insured institutions. This unlimited insurance coverage is separate from, and in addition to, the insurance coverage provided to the depositor’s other accounts held by a FDIC-insured institution, which are insured for balances up to $250,000 per depositor until December 31, 2013. At December 31, 2013 and 2012 the amounts held in banks did not exceed the insured limits.

Summary of Significant Accoun25

Summary of Significant Accounting Policies: Accounts Receivable and Allowance For Doubtful Accounts Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Accounts Receivable and Allowance For Doubtful Accounts Policy	Accounts Receivable and Allowance for Doubtful Accounts The Company’s accounts receivable were composed of receivables from customers for sales of products. The Company performs credit evaluations prior to selling products or granting credit to its customers and generally does not require collateral. The Company’s trade accounts receivable are typically collected within 60-120 days from the date of sale. The Company monitors its exposure to losses on trade accounts receivable and maintains an allowance for potential losses and adjustments. The Company determines its allowance for doubtful accounts based on the evaluation of the aging of accounts receivable and detailed analysis of high-risk customers’ accounts, and the overall market and economic conditions of its customers. Past due trade accounts receivable balances are written off when the Company’s collection efforts have been unsuccessful in collecting the amount due. At December 31, 2013 and 2012 the allowance for doubtful accounts was $0 and $0, respectively.

Summary of Significant Accoun26

Summary of Significant Accounting Policies: Inventory Held by Third Party Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Inventory Held by Third Party Policy	Inventory Held by Third Party Inventory costs are determined principally by the use of the first-in, first-out (FIFO) costing method and are stated at the lower of cost or market, including provisions for spoilage commensurate with known or estimated exposures which are recorded as a charge to cost of goods sold during the period spoilage is incurred.

Summary of Significant Accoun27

Summary of Significant Accounting Policies: Fixed Assets Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Fixed Assets Policy	Fixed Assets Leasehold improvements, property and equipment are stated at cost less accumulated depreciation and amortization. Expenditures for property acquisitions, development, construction, improvements and major renewals are capitalized. The cost of repairs and maintenance is expensed as incurred. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which are generally 3 to 10 years. Leasehold improvements are amortized over the shorter of the lease term, which generally includes reasonably assured option periods, or the estimated useful lives of the assets. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in “Gain or Loss from Operations”. The estimated useful lives are: Furniture and fixtures 3-10 years Equipment 3-7 years Vehicles 3-7 years

Summary of Significant Accoun28

Summary of Significant Accounting Policies: Convertible Notes Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Convertible Notes Policy	Convertible Notes The Company analyzes its convertible notes in accordance with FASB Accounting Standards Codification (“ASC”) Topic 470-20 and Topic 815 Derivatives and Hedging. If it is determined that the conversion feature is convertible to a variable number of shares, then the Company determines whether it is subject to the Derivatives and Hedging guidance in ASC Topic 815-20. Upon conclusion that it is within the guidance in Topic 815-20, the conversion feature is separated from the host contract and it is accounted for as a derivative instrument with its fair value estimated at every balance sheet date. Any change in the fair market value of the derivative, results in a gain or loss on derivative liability in the Company’s statement of operations. If any conversions of the original note occur prior to the settlement of the obligation, the pro-rata portion of the derivative liability is relieved in additional paid in capital after marking to market on the day prior to the conversion date.

Summary of Significant Accoun29

Summary of Significant Accounting Policies: Revenue Recognition Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Revenue Recognition Policy	Revenue Recognition Policy The Company recognizes revenue when the product is received by and title passes to the customer. The Company’s standard terms are ‘FOB’ destination. If a customer receives any product that they consider damaged or unacceptable, the customer must document any such damages or reasons for it not to be accepted on the original invoice upon delivery and then inform the Company within 72 hours of receipt of the product. The Company does not accept returns of product for reasons other than damage. We record estimates for reductions to revenue for customer programs and incentives, including price discounts, volume-based incentives, and promotions and advertising allowances. Products are sold with extended payment terms not to exceed 120 days. Revenue is shown net of sales allowances on the accompanying statements of operations.

Summary of Significant Accoun30

Summary of Significant Accounting Policies: Cost of Goods Sold Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Cost of Goods Sold Policy	Cost of Goods Sold The Company’s cost of goods sold includes all costs of beverage production, which primarily consist of raw materials such as concentrate, aluminum cans, trays, shrink wrap, can ends, labels and packaging materials. Additionally, costs incurred for shipping, handling and warehousing charges are included in cost of goods sold. The Company does not bill customers for cost of shipping unless the Company incurs additional charges such as refusing initial shipment or not being able to receive shipment at their prescheduled time with the freight company.

Summary of Significant Accoun31

Summary of Significant Accounting Policies: Advertising Expense Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Advertising Expense Policy	Advertising Expense The Company recognizes advertising expense as incurred. The Company recognized advertising expense of $6,211 and $28,550 the years ended December 31, 2013 and 2012, respectively.

Summary of Significant Accoun32

Summary of Significant Accounting Policies: Income Taxes Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Income Taxes Policy	Income Taxes The Company accounts for its income taxes using the liability method, whereby deferred tax assets and liabilities are established for the future tax consequences of temporary differences between the financial statement carrying amounts of assets and liabilities and their tax basis. 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 reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize the tax assets through future operations. The Company’s federal and state income tax returns for the years ended 2009 through 2013 are open to examination. At December 31, 2013 and 2012, the Company evaluated its open tax years in all known jurisdictions. Based on this evaluation, the Company did not identify any uncertain tax positions. We will account for interest and penalties relating to uncertain tax positions in the current period statement of operations as necessary.

Summary of Significant Accoun33

Summary of Significant Accounting Policies: Fair Value of Financial Instruments Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Fair Value of Financial Instruments Policy	Fair value of Financial Instruments The Company’s financial instruments consist primarily of cash and cash equivalents, accounts receivables and payables, accrued liabilities notes payable and derivative liabilities. The carrying values of these financial instruments approximate their respective fair values as they are either short-term in nature or carry interest rates that approximate market rates.

Summary of Significant Accoun34

Summary of Significant Accounting Policies: Fair Value Measurements Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Fair Value Measurements Policy	Fair Value Measurements Generally accepted accounting principles in the United States (“US GAAP”) defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date and establishes a three-level valuation hierarchy for disclosure of fair value measurements. The valuation hierarchy categorizes assets and liabilities measured at fair value into one of three different levels depending on the observability of the inputs employed in the measurement. The three levels are as follows: Level 1 - Observable inputs such as quoted prices in active markets at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Other inputs that are observable, directly or indirectly, such as quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. Level 3 - Unobservable inputs for which there is little or no market data and which we make our own assumptions about how market participants would price the assets and liabilities. Our derivative liabilities have been valued as Level 3 instruments. Level 1 Level 2 Level 3 Total Fair value of Derivative Liability - December 31, 2012 $ -- $ -- $ 39,028 $ 39,028 Level 1 Level 2 Level 3 Total Fair value of Derivative Liability - December 31, 2013 $ -- $ -- $ 151,120 $ 151,120

Summary of Significant Accoun35

Summary of Significant Accounting Policies: Share-based Compensation Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Share-based Compensation Policy	Share-Based Compensation The Company recognizes all share-based payments to employees, including grants of Company stock options to Company employees, as well as other equity-based compensation arrangements, in the financial statements based on the grant date fair value of the awards. Compensation expense is generally recognized over the vesting period. During the years ended December 31, 2013and 2012, the Company issued no stock options to employees.

Summary of Significant Accoun36

Summary of Significant Accounting Policies: Income (loss) Per Share Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Income (loss) Per Share Policy	Income (Loss) per Share Basic net income (loss) per common share is computed by dividing net loss by the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported the weighted-average number of common shares outstanding excludes common stock equivalents because their inclusion would be anti-dilutive.

Summary of Significant Accoun37

Summary of Significant Accounting Policies: Concentration of Risks Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
Concentration of Risks Policy	Concentration of Risks The Company’s operations and future business model are dependent in a large part on the Company’s ability to execute its business model. The Company’s inability to meet its sales objectives may have a material adverse effect on the Company’s financial condition. During the years ended December 31, 2013 and 2012, most of the Company’s sales are derived from beverage distributors located in the Southern region of the United States. This concentration of sales may have a negative impact on total sales in the event of a decline in the local economies.

Summary of Significant Accoun38

Summary of Significant Accounting Policies: New Accounting Pronouncements Policy (Policies)	12 Months Ended
	Dec. 31, 2013
Policies
New Accounting Pronouncements Policy	New Accounting Pronouncements The Company does not expect adoption of any new accounting pronouncements to have a significant impact on its financial statements.

Summary of Significant Accoun39

Summary of Significant Accounting Policies: Fixed Assets Policy: Fixed Assets, Estimated Useful Lives (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules
Fixed Assets, Estimated Useful Lives	Furniture and fixtures 3-10 years Equipment 3-7 years Vehicles 3-7 years

Summary of Significant Accoun40

Summary of Significant Accounting Policies: Fair Value Measurements Policy: Schedule of Fair Value, Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules
Schedule of Fair Value, Liabilities	Level 1 Level 2 Level 3 Total Fair value of Derivative Liability - December 31, 2012 $ -- $ -- $ 39,028 $ 39,028 Level 1 Level 2 Level 3 Total Fair value of Derivative Liability - December 31, 2013 $ -- $ -- $ 151,120 $ 151,120

Fixed Assets Disclosure_ Schedu

Fixed Assets Disclosure: Schedule of Fixed Assets (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules
Schedule of Fixed Assets	December 31, 2013 December 31, 2012 Vehicles $ 41,055 $ 21,155 Less: accumulated depreciation (14,210) (8,570) Fixed assets, net $ 26,845 $ 12,585

Derivative Liability Disclosu42

Derivative Liability Disclosure: Schedule of Derivative Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules
Schedule of Derivative Liabilities	Derivative liability Derivative liabilities as of December 31, 2012 $ 39,028 Loss on derivative liability 314,675 Debt discount 332,948 Settlement of derivative liability due to conversion of related notes (535,531) Derivative liabilities as of December 31, 2013 $ 151,120

Income Taxes Disclosure_ Schedu

Income Taxes Disclosure: Schedule of Deferred Tax Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities	December 31, 2013 December 31, 2012 Deferred tax assets: Net operating loss $ 472,824 $ 188,051 472,824 188,051 Less valuation allowance (472,824) (188,051) $ -- $ --

Income Taxes Disclosure_ Sche44

Income Taxes Disclosure: Schedule of Effective Income Tax Rate Reconciliation (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation	Year ended December 31, 2013 2012 Computed “expected” income tax expense (benefit) $ (818,539) $ (1,400,994) Increase (reduction) resulting from: Permanent difference 533,766 1,239,281 Change in valuation allowance 284,773 161,713 Income tax expense $ -- $ --

Commitments and Contingencies45

Commitments and Contingencies Disclosure: Schedule of Future Minimum Rental Payments for Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2013
Tables/Schedules
Schedule of Future Minimum Rental Payments for Operating Leases	Years Ending December 31, Future Minimum Lease Payments 2014 $ 30,040 2015 6,000 2016 6,000 2017 6,000 Total $ 48,040

Summary of Significant Accoun46

Summary of Significant Accounting Policies: Reclassification Policy (Details)	12 Months Ended
	Dec. 31, 2012USD ($)
Details
Reclassification of common stock payable to common stock and additional paid in capital	$ 199,193

Summary of Significant Accoun47

Summary of Significant Accounting Policies: Fixed Assets Policy: Fixed Assets, Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2013
Furniture and Fixtures | Minimum
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures | Maximum
Property, Plant and Equipment, Useful Life	10 years
Equipment | Minimum
Property, Plant and Equipment, Useful Life	3 years
Equipment | Maximum
Property, Plant and Equipment, Useful Life	7 years
Vehicles | Minimum
Property, Plant and Equipment, Useful Life	3 years
Vehicles | Maximum
Property, Plant and Equipment, Useful Life	7 years

Inventory Disclosure (Details)

Inventory Disclosure (Details) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Inventory	$ 35,144	$ 27,095
Inventory spoilage	8,764	908
Raw materials
Inventory	23,950
Finished goods
Inventory, Finished Goods, Gross	$ 11,194	$ 15,898

Fixed Assets Disclosure_ Sche50

Fixed Assets Disclosure: Schedule of Fixed Assets (Details) - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Details
Fixed assets, vehicles	$ 41,055	$ 21,155
Accumulated depreciation	14,210	8,570
Fixed assets, net	$ 26,845	$ 12,585

Fixed Assets Disclosure (Detail

Fixed Assets Disclosure (Details) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details
Depreciation expense	$ 5,640	$ 3,570

Notes Payable Disclosure (Detai

Notes Payable Disclosure (Details) - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Details
Notes payable related to reclassifications	$ 173,890	$ 56,500

Convertible Notes Payable Dis53

Convertible Notes Payable Disclosure (Details) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Interest expense	$ 318,921	$ 23,764
Amortization of debt discount	295,726	17,282
Contingently Convertible Promissory Note with Birr Marketing Group
Proceeds from convertible note	28,000	20,000
Embedded derivative liability	9,654
Gain (loss) on embedded derivative liability	9,654
Contingently Convertible Promissory Note # 2 with Birr Marketing Group
Proceeds from convertible note	22,820
Convertible Promissory Note #1 with Asher Enterprises
Proceeds from convertible note		32,500
Embedded derivative liability		25,209
Promissory Note #1 with Asher, January 11, 2013 Conversion
Amount of debt converted	$ 12,000
Common stock issued for debt conversion	3,750,000
Stock conversion price	$ 0.0032
Promissory Note #1 with Asher, February 1, 2013 Conversion
Amount of debt converted	$ 12,100
Common stock issued for debt conversion	5,761,905
Stock conversion price	$ 0.0021
Promissory Note #1 with Asher, February 14, 2013 Conversion
Amount of debt converted	$ 8,400
Common stock issued for debt conversion	4,850,000
Stock conversion price	$ 0.0020
Convertible Promissory Note #2 with Asher Enterprises
Proceeds from convertible note		42,500
Embedded derivative liability		37,397
Promissory Note #2 with Asher, March 14, 2013 Conversion
Amount of debt converted	$ 12,000
Common stock issued for debt conversion	3,428,571
Stock conversion price	$ 0.0035
Promissory Note #2 with Asher, April 15, 2013 Conversion
Amount of debt converted	$ 15,000
Common stock issued for debt conversion	7,894,737
Stock conversion price	$ 0.0019
Promissory Note #2 with Asher, April 22, 2013 Conversion
Amount of debt converted	$ 15,500
Common stock issued for debt conversion	10,117,647
Convertible Promissory Note # 1 with Continental Equities
Proceeds from convertible note		21,500
Embedded derivative liability		34,119
Promissory Note # 1with Continental, March 6, 2013 Conversion
Amount of debt converted	$ 5,000
Common stock issued for debt conversion	1,567,398
Stock conversion price	$ 0.0032
Promissory Note # 1with Continental, March 25, 2013 Conversion
Amount of debt converted	$ 5,000
Common stock issued for debt conversion	2,000,000
Stock conversion price	$ 0.0025
Promissory Note # 1with Continental, April 3, 2013 Conversion
Amount of debt converted	$ 5,000
Common stock issued for debt conversion	2,631,578
Stock conversion price	$ 0.0019
Promissory Note # 1with Continental, April 11, 2013 Conversion
Amount of debt converted	$ 4,000
Common stock issued for debt conversion	2,222,222
Stock conversion price	$ 0.0018
Promissory Note # 1with Continental, April 24, 2013 Conversion
Amount of debt converted	$ 2,500
Common stock issued for debt conversion	2,312,520
Stock conversion price	$ 0.0015
Convertible Promissory Note #3 with Asher Enterprises
Proceeds from convertible note		30,000
Embedded derivative liability		$ 11,648
Promissory Note #3 with Asher, June 4, 2013 Conversion
Amount of debt converted	$ 12,000
Common stock issued for debt conversion	10,000,000
Stock conversion price	$ 0.0012
Promissory Note #3 with Asher, June 13, 2013 Conversion
Amount of debt converted	$ 13,000
Common stock issued for debt conversion	14,130,435
Stock conversion price	$ 0.00092
Promissory Note #3 with Asher, June 27, 2013 Conversion
Amount of debt converted	$ 5,000
Common stock issued for debt conversion	8,266,667
Stock conversion price	$ 0.00075
Convertible Promissory Note #4 with Asher Enterprises
Proceeds from convertible note	$ 53,000
Promissory Note #4 with Asher, July 24, 2013 Conversion
Amount of debt converted	$ 6,000
Common stock issued for debt conversion	14,285,714
Stock conversion price	$ 0.00042
Promissory Note #4 with Asher, August 1, 2013 Conversion
Amount of debt converted	$ 5,000
Common stock issued for debt conversion	14,285,714
Stock conversion price	$ 0.00035
Promissory Note #4 with Asher, August 21, 2013 Conversion
Amount of debt converted	$ 10,400
Common stock issued for debt conversion	30,588,235
Stock conversion price	$ 0.00034
Promissory Note #4 with Asher, August 27, 2013 Conversion
Amount of debt converted	$ 1,100
Common stock issued for debt conversion	3,235,294
Stock conversion price	$ 0.00034
Promissory Note #4 with Asher, August 29, 2013 Conversion
Amount of debt converted	$ 10,800
Common stock issued for debt conversion	31,764,706
Stock conversion price	$ 0.00034
Promissory Note #4 with Asher, September 9, 2013 Conversion
Amount of debt converted	$ 10,400
Common stock issued for debt conversion	38,518,519
Stock conversion price	$ 0.00027
Promissory Note #4 with Asher, October 1, 2013 Conversion
Amount of debt converted	$ 7,700
Common stock issued for debt conversion	55,000,000
Stock conversion price	$ 0.00014
Promissory Note #4 with Asher, October 11, 2013 Conversion
Amount of debt converted	$ 1,600
Common stock issued for debt conversion	16,000,000
Stock conversion price	$ 0.0001
Convertible Promissory Note #5 with Asher Enterprises
Proceeds from convertible note	$ 32,500
Promissory Note #5 with Asher, October 16, 2013 Conversion
Amount of debt converted	$ 3,300
Common stock issued for debt conversion	30,000,000
Stock conversion price	$ 0.00011
Promissory Note #5 with Asher, November 1, 2013 Conversion
Amount of debt converted	$ 7,750
Common stock issued for debt conversion	70,454,545
Stock conversion price	$ 0.00011
Promissory Note #5 with Asher, November 12, 2013 Conversion
Amount of debt converted	$ 8,550
Common stock issued for debt conversion	77,727,273
Stock conversion price	$ 0.00011
Promissory Note #5 with Asher, November 25, 2013 Conversion
Amount of debt converted	$ 6,000
Common stock issued for debt conversion	100,000,000
Stock conversion price	$ 0.00006
Promissory Note #5 with Asher, December 11, 2013 Conversion
Amount of debt converted	$ 6,000
Common stock issued for debt conversion	100,000,000
Stock conversion price	$ 0.00006
Promissory Note #5 with Asher, December 26, 2013 Conversion
Amount of debt converted	$ 900
Common stock issued for debt conversion	3,750,000
Stock conversion price	$ 0.00024
Convertible Promissory Note #6 with Asher Enterprises
Proceeds from convertible note	$ 42,500
Promissory Note #6 with Asher, December 26, 2013 Conversion
Amount of debt converted	$ 36,000
Common stock issued for debt conversion	150,000,000
Stock conversion price	$ 0.00024
Convertible Promissory Note #1 with a Vendor
Proceeds from convertible note	$ 68,000
Convertible Promissory Note #2 with a Vendor
Proceeds from convertible note	6,000
Promissory Note # 2 with Vendor, April 24, 2013 Conversion
Amount of debt converted	$ 6,000
Common stock issued for debt conversion	2,000,000
Convertible Promissory Note # 2 with Continental Equities
Proceeds from convertible note	$ 34,000
Embedded derivative liability	19,798
Promissory Note # 2 with Continental, August 12, 2013 Conversion
Amount of debt converted	$ 5,460
Common stock issued for debt conversion	14,000,000
Stock conversion price	$ 0.00039
Promissory Note # 2 with Continental, August 27, 2013 Conversion
Amount of debt converted	$ 5,460
Common stock issued for debt conversion	13,650,000
Stock conversion price	$ 0.0004
Promissory Note # 2 with Continental, September 10, 2013 Conversion
Amount of debt converted	$ 6,090
Common stock issued for debt conversion	21,000,000
Stock conversion price	$ 0.00029
Promissory Note # 2 with Continental, September 18, 2013 Conversion
Amount of debt converted	$ 5,720
Common stock issued for debt conversion	22,000,000
Stock conversion price	$ 0.00026
Promissory Note # 2 with Continental, September 25, 2013 Conversion
Amount of debt converted	$ 4,950
Common stock issued for debt conversion	22,500,000
Stock conversion price	$ 0.00022
Promissory Note # 2 with Continental, October 8, 2013 Conversion
Amount of debt converted	$ 6,320
Common stock issued for debt conversion	26,330,333
Stock conversion price	$ 0.00024
Convertible Promissory Note # 3 with Continental Equities
Proceeds from convertible note	$ 22,500
Embedded derivative liability	19,798
Promissory Note # 3 with Continental, May 28, 2013 Conversion
Amount of debt converted	$ 5,500
Common stock issued for debt conversion	5,000,000
Stock conversion price	$ 0.0011
Promissory Note # 3 with Continental, June 17, 2013 Conversion
Amount of debt converted	$ 3,900
Common stock issued for debt conversion	5,000,000
Stock conversion price	$ 0.00078
Promissory Note # 3 with Continental, June 24, 2013 Conversion
Amount of debt converted	$ 5,090
Common stock issued for debt conversion	7,485,000
Stock conversion price	$ 0.00068
Promissory Note # 3 with Continental, July 9, 2013 Conversion
Amount of debt converted	$ 4,079
Common stock issued for debt conversion	7,485,000
Stock conversion price	$ 0.00054
Promissory Note # 3 with Continental, July 24, 2013 Conversion
Amount of debt converted	$ 3,931
Common stock issued for debt conversion	7,963,400
Stock conversion price	$ 0.00049
Convertible Promissory Note # 4 with Continental Equities
Proceeds from convertible note	$ 30,000
Embedded derivative liability	16,113
Promissory Note # 4 with Continental, November 25, 2013 Conversion
Amount of debt converted	$ 2,500
Common stock issued for debt conversion	45,454,545
Stock conversion price	$ 0.000055
Promissory Note # 4 with Continental, December 10, 2013 Conversion
Amount of debt converted	$ 3,200
Common stock issued for debt conversion	58,181,818
Stock conversion price	$ 0.000055
Promissory Note # 4 with Continental, December 20, 2013 Conversion
Amount of debt converted	$ 6,540
Common stock issued for debt conversion	71,086,956
Stock conversion price	$ 0.000092
Convertible Promissory Note #1 with Magna Group
Proceeds from convertible note	$ 11,300
Embedded derivative liability	12,972
Promissory Note # 1 with Magna, November 19, 2013 Conversion
Amount of debt converted	$ 4,650
Common stock issued for debt conversion	84,545,454
Stock conversion price	$ 0.000055
Promissory Note # 1 with Magna, November 26, 2013 Conversion
Amount of debt converted	$ 4,650
Common stock issued for debt conversion	84,545,454
Stock conversion price	$ 0.000055
Promissory Note # 1 with Magna, December 10, 2013 Conversion
Amount of debt converted	$ 2,000
Common stock issued for debt conversion	36,363,636
Stock conversion price	$ 0.000055
Convertible Promissory Note #1 with Microcap Equity Group
Proceeds from convertible note	$ 17,500
Embedded derivative liability	14,052
Promissory Note # 1 with Microcap Equity, December 12, 2013 Conversion
Amount of debt converted	$ 2,900
Common stock issued for debt conversion	58,000,000
Stock conversion price	$ 0.00005
Promissory Note # 1 with Microcap Equity, December 18, 2013 Conversion
Amount of debt converted	$ 3,500
Common stock issued for debt conversion	70,000,000
Stock conversion price	$ 0.00005
Promissory Note # 1 with Microcap Equity, December 20, 2013 Conversion
Amount of debt converted	$ 3,700
Common stock issued for debt conversion	74,000,000
Stock conversion price	$ 0.00005
Convertible Promissory Note #2 with Magna Group
Proceeds from convertible note	$ 48,470
Embedded derivative liability	77,940
Promissory Note # 2 with Magna, December 26, 2013 Conversion
Amount of debt converted	$ 34,470
Common stock issued for debt conversion	156,681,818
Stock conversion price	$ 0.00022
Convertible Promissory Note with J Riley Consulting Group
Proceeds from convertible note	$ 15,500

Derivative Liability Disclosu54

Derivative Liability Disclosure: Schedule of Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details
Derivative liability	$ 151,120	$ 39,028
Gain (loss) on derivative liabilities	314,675
Debt discount	332,948
Settlement of derivative liability	$ (535,531)

Income Taxes Disclosure_ Sche55

Income Taxes Disclosure: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Details
Net operation loss carry forward, deferred tax assets	$ 472,824	$ 188,051
Less: valuation allowance	$ (472,824)	$ (188,051)

Income Taxes Disclosure (Detail

Income Taxes Disclosure (Details) - USD ($)	Dec. 31, 2013	Dec. 31, 2012
Details
net operating loss carry forwards	$ 1,390,660	$ 553,092

Income Taxes Disclosure_ Sche57

Income Taxes Disclosure: Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Details
Expected income tax expense (benefit)	$ (818,539)	$ (1,400,994)
Permanent differences	533,766	1,239,281
Change in valuation allowance	$ 284,773	$ 161,713

Stockholders' Deficit Disclos58

Stockholders' Deficit Disclosure (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Common shares authorized		4,450,000,000	4,450,000,000
Preferred shares authorized		50,000,000	50,000,000
Shares of common stock issued for cash	31,250,000	38,880,000
Proceeds from common stock issued for cash	$ 25,000	$ 9,720
Common stock issued to settle advances			438,000
Related party receivable settled with common stock, fair market value			$ 43,800
Loss on extinguishment of debt			5,000
Debt written off with an increase in additional paid in capital			3,681
Accrued salary, Dr. Moran			$ 50,000
Common Stock Issued for Conversion of Notes Payable		1,738,621,177	4,949,382
Debt converted for common stock issued		$ 386,903	$ 6,581
Additional paid in capital related to the reduction of derivative liability due to conversion of notes payable		$ 535,531	$ 13,861
Class A Preferred stock to Dr. Moran
Shares of stock issued for services			50,000,000
Value of shares issued for services			$ 3,150,000
Common stock issued to consultants
Shares of stock issued for services		422,647,618	46,457,619
Value of shares issued for services		$ 957,451	$ 538,193

Related Party Transactions Di59

Related Party Transactions Disclosure (Details) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related party receivable	$ 4,085	$ 13,501
Advances to related party	9,332	9,332
Purchase of fixed assets	19,900
Reimbursement of medical costs and services performed		9,353
Distributor
Related party receivable	$ 4,085	6,329
Wet & Wild
Related party receivable		$ 8,932

Commitments and Contingencies60

Commitments and Contingencies Disclosure (Details) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accrued payroll	$ 494,000	$ 390,000
Rent expense	27,547	$ 23,898
Class A Preferred stock to Dr. Moran
Shares of stock issued for services		50,000,000
Value of shares issued for services		$ 3,150,000
Base salary to Dr. Moran (CEO)
Salaries paid	$ 126,726	$ 120,000
Consulting agreement with Chad Tendrich (per month)
Shares agreed to be issued per agreement		10,000,000
Common stock issued under agreement	100,000,000
Consulting agreement with Derrick Brooks
Shares agreed to be issued per agreement		3,000,000
Consulting agreement with Christy Favorite
Shares agreed to be issued per agreement		5,000,000

Commitments and Contingencies61

Commitments and Contingencies Disclosure: Schedule of Future Minimum Rental Payments for Operating Leases (Details)	Dec. 31, 2013USD ($)
Details
Future minimum lease payments due, 2014	$ 30,040
Future minimum lease payments due, 2015	6,000
Future minimum lease payments due, 2016	6,000
Future minimum lease payments due, 2017	6,000
Future minimum lease payments due, total	$ 48,040

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Shares of common stock issued for cash	31,250,000	38,880,000
Proceeds from common stock issued for cash	$ 25,000	$ 9,720
Promissory note # 6 with Asher, January 2, 2014 conversion
Amount of debt converted	$ 6,500
Common stock issued for debt conversion	34,166,667
Stock conversion price	$ 0.00024
Promissory note # 1 with Magna, January 6, 2014 conversion
Amount of debt converted	$ 14,000
Common stock issued for debt conversion	50,909,090
Stock conversion price	$ 0.00028
Promissory note # 4 with Continental, January 21, 2014 conversion
Amount of debt converted	$ 17,760
Common stock issued for debt conversion	64,581,818
Stock conversion price	$ 0.000275
Promissory note # 1 with Magna, January 27, 2014 conversion
Amount of debt converted	$ 7,400
Common stock issued for debt conversion	52,857,142
Stock conversion price	$ 0.00014
Consulting agreement with Dash Consulting LLC
Shares of stock issued for services	60,000,000
Consulting arrangement with Hemp, Inc.
Shares of stock issued for services	30,000,000