Creatd (CRTD) 10-Q 15 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	13-May-15
Document and Entity Information
Entity Registrant Name	Great Plains Holdings, Inc.
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Entity Central Index Key	1357671
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		8,321,655
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	2015
Document Fiscal Period Focus	Q1
Entity Incorporation, State Country Name	Nevada
Entity Incorporation, Date of Incorporation	30-Dec-99

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash and Cash Equivalents	$643,657	$969,094
Assets held for discontinued operations	4,677	1,737
Total Current Assets	648,334	970,831
Property and Equipment
Property and Equipment	381,163	323,842
Less: Accumulated Depreciation	-10,000	-6,814
Land	72,105	58,201
Net Property and Equipment	443,268	375,229
Other Assets
Deposits	5,000	11,500
Total Other Assets	5,000	11,500
Total Assets	1,096,602	1,357,560
Current Liabilities
Accounts Payable and Accrued Expenses	195	22,726
Convertible Debt (net of discount of $0 and $44,810)		66,190
Liabilities held for discontinued operations		9
Total Current Liabilities	195	88,925
Long-Term Liabilities
Refundable Deposits	1,950	1,450
Total Long-Term Liabilities	1,950	1,450
Total Liabilities	2,145	90,375
Stockholders' Equity
Common stock, 300,000,000 shares authorized, $.001 par value, 8,321,655 and 8,040,625 shares issued and outstanding, respectively	8,322	8,041
Additional Paid in Capital	1,961,592	1,951,063
Accumulated deficit	-875,477	-691,939
Total Stockholders' Equity	1,094,457	1,267,185
Total Liabilities and Stockholders' Equity	1,096,602	1,357,560
Series A Preferred Stock
Stockholders' Equity
Preferred Stock	10	10
Series B Preferred Stock
Stockholders' Equity
Preferred Stock	$10	$10

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Convertible Debt Discount		$44,810
Preferred stock par value	$0.00
Preferred stock shares authorized	20,000,000
Preferred stock shares issued	10,000
Preferred stock shares outstanding	10,000
Common stock par value	$0.00	$0.00
Common stock shares authorized	300,000,000	300,000,000
Common stock shares issued	8,321,655	8,040,625
Common stock shares outstanding	8,321,655	8,040,625
Series A Preferred Stock
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock shares issued	10,000	10,000
Preferred stock shares outstanding	10,000	10,000
Series B Preferred Stock
Preferred stock par value	$0.00	$0.00
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock shares issued	10,000	10,000
Preferred stock shares outstanding	10,000	10,000

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Sales
Rent Revenue	$11,097	$1,350
Total Sales	11,097	1,350
Operating Expenses
Depreciation and Amortization	3,186	1,716
General and Administrative	99,978	60,337
Impairment loss on investment	17,788	0
Total Operating Expenses	120,952	61,439
Operating Loss	-109,855	-60,089
Other Income (Expenses)
Interest expense	-76,912
Investment Income	281
Total Other Income (Expenses)	-76,631
Net Loss from Continuing Operations before Income Taxes	-186,486	-60,089
Net Loss from Continuing Operations	-186,486	-60,089
Income (Loss) on discontinued operations - net of tax	2,948	-6,167
Net Loss	($183,538)	($66,256)
Loss per share of common stock (basic and diluted) continuing operations	($0.02)	($0.01)
Loss per share of common stock (basic and diluted) discontinued operations	$0	$0
Total loss per share of common stock (basic and diluted)	($0.02)	($0.01)
Weighted average shares outstanding (basic and diluted)	8,030,625	8,030,625

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash Flows From Operating Activities
Net Income (Loss)	($183,538)	($66,256)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and Amortization	3,186	1,716
Debt discount amortization	44,809
Impairment loss on investment	17,788	0
Change in Operating Assets and Liabilities:
Change in prepaid assets		2,875
Change in interest receivable	-88	-600
Change in accounts payable and accrued expenses	-22,531	-7,504
Change in refundable deposits	500
Net Cash Used In Continuing Operating Activities	-139,874	-69,769
Net Cash Used In Discontinued Operating Activities	-2,948	1,365
Net Cash Used In Operating Activities:	-142,822	-68,404
Cash Flows From Investing Activities
Purchases of Property and Equipment	-72,416	-117,229
Deposits	-5,000
Payment for Loan	-6,200
Net Cash Used In Continuing Investing Activities	-83,616	-117,229
Net Cash Used In Discontinued Investing Activities
Net Cash Used In Investing Activities:	-83,616	-117,229
Cash Flows From Financing Activities
Repayment of Convertible Debt	-98,999
Proceeds from the issuance of preferred stock		1,000
Proceeds from the issuance of common stock		12,000
Net Cash Provided By (Used In) Continuing Financing Activities	-98,999	13,000
Net Cash Used In Discontinued Financing Activities
Net Cash Provided By (Used In) Financing Activities:	-98,999	13,000
Net Change in Cash & Cash Equivalents	-325,437	-172,633
Beginning Cash & Cash Equivalents	969,094	1,479,152
Ending Cash & Cash Equivalents	643,657	1,306,519
CASH PAID FOR:
Interest	34,489
Taxes
Supplemental Disclosures of Noncash Investing and Financing Activities
Amount allocated to APIC associated with the purchase of real estate between entities under common control	-1,190
Stock issued upon conversion of debt to equity	$12,000

Note_1_Organization

Note 1 - Organization	3 Months Ended
	Mar. 31, 2015
Notes
Note 1 - Organization	Note 1 - Organization
	Great Plains Holdings, Inc. (the “Company”) was incorporated under the laws of the state of Nevada on December 30, 1999 under the name LILM, Inc. The Company changed its name on December 3, 2013 as part of its plans to diversify its business through the acquisition and operation of commercial real estate, including but not limited to self-storage facilities, apartment buildings, 55+ senior manufactured homes communities, and other income producing properties.  Historically, the Company has principally engaged in manufacture and marketing of the LiL Marc urinal used in the training of young boys, but is changing its focus to residential and commercial rental real estate as well as exploring other business opportunities.
	The accompanying unaudited consolidated financial statements have been prepared by the Company’s management in conformity with accounting principles generally accepted in the United States of America. The consolidated financial statements are prepared in accordance with the requirements for unaudited interim periods, and consequently, do not include all disclosures required to be made in conformity with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.
	Operating results for the three months ended March 31, 2015 are not necessarily indicative of the results that can be expected for the year ending December 31, 2015.

Note_2_Summary_of_Significant_

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Notes
Note 2 - Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies
	Use of Estimates
	We use estimates and assumptions in preparing financial statements.  Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses.  Actual results could differ from those estimates.
	Fair Value of Financial Instruments
	The fair value of a financial instrument represents the amount at which the instrument could be exchanged in a current transaction between willing parties, other than a forced sale or liquidation. Significant differences can arise between the fair value and carrying amount of financial instruments that are recognized at historical cost amounts. The carrying value of the company’s financial assets and liabilities approximate the fair value of the short maturity of those instruments.
	Accounting Method
	The Company recognizes income and expenses based on the accrual method of accounting.
	Advertising
	The Company expenses all advertising costs as they are incurred.
	Cash and Cash Equivalents
	Cash and cash equivalents are defined as demand deposits, money market accounts and overnight investments at banks.  Cash is maintained in banks insured by the FDIC for an aggregate of up to $250,000.  The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
	Concentrations of Risk
	Financial Instruments which potentially subject the Company to concentrations of risk consist primarily of cash and cash equivalents.  The Company places its cash and cash equivalents with major financial institutions.  At March 31, 2015, the Company has $376,606 in excess of federally insured limits.
	Dividend Policy
	The Company has not yet adopted a policy regarding dividends.
	Income Taxes
	The Company utilizes the liability method of accounting for income taxes.  Under the liability method deferred tax assets and liabilities are determined based on the differences between financial reporting and the tax bases of the assets and liabilities and are measured using the enacted tax rates and laws that will be in effect, when the differences are expected to reverse.  An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized.
	Impairment of Long-lived Assets
	The Company reviews long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows of the asset. If the carrying amount of the asset is determined not to be recoverable, a write-down to fair value is recorded. Fair values are determined based on quoted market values, discounted cash flows, or external appraisals, as applicable. The Company reviews long-lived assets for impairment at the individual asset or the asset group level for which the lowest level of independent cash flows can be identified.
	Long Term Investments
	Non-marketable equity investments are carried at cost.  Investments held by the Company are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of the investment may not be recoverable.  In the event that facts and circumstances indicate that the cost may be impaired, an evaluation of recoverability would be performed. Impairment expense of $17,788 and $0 has been recorded on long-lived assets for the periods ended March 31, 2015 and 2014, respectively.
	Principles of Consolidation
	The accompanying consolidated financials include the accounts of the Company and its subsidiaries from its inception.  All significant intercompany accounts and balances have been eliminated in consolidation.
	Property & Equipment
	Property and equipment are stated at cost.  The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the various classes of property, as follows:
	Machinery & Equipment	5 to 7 years
	Furniture & Fixtures	5 to 7 years
	Improvements	10 to 20 years
	Building	40 years
	Income Producing Properties	40 years
	Expenditures for additions, improvements and betterments that extend the useful lives of existing assets, if material, are generally capitalized.  Expenditures for maintenance and repairs are charged to expense as incurred.
	Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable.  In the event that facts and circumstances indicate that the cost of any long-lived assets may be impaired, an evaluation of recoverability would be performed.
	Recognition of Sales Revenue
	Revenue is recognized upon the completion of the sales and shipment of the product.  The product is sold via the internet and is delivered to customers or to wholesale resellers using a ground courier service.
	Recognition of Rental Income
	Revenue from lease of residential and commercial properties is recognized when earned with the passage of time per the terms of the leases in effect.
	Sales Taxes
	The State of Florida imposes a sales tax ranging from 6.0% to 7.5% on all of the Company’s sales delivered within the State.  The Company collects that sales tax from customers and remits the entire amount to the State.  The Company’s accounting policy is to exclude the tax collected and remitted to the State from revenue and cost of sales.
	Shipping and Handling Costs
	The Company classifies freight billed to customers as sales revenue and related freight costs as cost of sales.
	Basic and Diluted Net Income (Loss) Per Share
	Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise of any common share rights unless the exercise becomes antidilutive and then the basic and diluted per share amounts are the same. As of March 31, 2015 and 2014, there were 0 common stock equivalents outstanding.
	Recent Accounting Pronouncements
	The Company does not expect that the adoption of recent accounting pronouncements will have a material impact on its financial statements.

Note_3_Property_and_Equipment

Note 3 - Property and Equipment	3 Months Ended
	Mar. 31, 2015
Notes
Note 3 - Property and Equipment	Note 3 - Property and Equipment
	On September 17, 2014, the Company acquired a residential duplex located in Hanahan, South Carolina from DayBreak Capital, LLC, a related party.  The real estate was purchased for a price of $83,402. Kent Campbell, the Company’s Chief Executive Officer is the majority shareholder of DayBreak Capital, LLC. Therefore, as this was a transaction between entities under common control, the Company recorded the cost of the land and buildings at historical cost. These amounts were $16,729 for the land, and $62,233 for the buildings (total cost of $78,962). The difference between the agreed upon cost and the historical cost was recorded to additional paid-in capital ($4,440).
	On October 31, 2014, the Company acquired a mobile home located in Lady Lake, Florida. The real estate and improvements located on it were acquired from an unrelated party for a purchase price of $53,000 plus customary closing costs.  The Company paid the purchase price in cash at closing.
	On December 12, 2014, the Company acquired a mobile home located in Wildwood, Florida. The real estate and improvements located on it were acquired from an unrelated party for a purchase price of $29,000 plus customary closing costs.  The Company paid the purchase price in cash at closing.
	On December 22, 2014, the Company acquired a mobile home located in Wildwood, Florida. The real estate and improvements located on it were acquired from an unrelated party for a purchase price of $27,000 plus customary closing costs.  The Company paid the purchase price in cash at closing.
	On March 9, 2015, the Company acquired a residential duplex located in Hanahan, South Carolina from DayBreak Capital, LLC, a related party.  The real estate was purchased for a price of $66,815. Kent Campbell, the Company’s Chief Executive Officer is the majority shareholder of DayBreak Capital, LLC. Therefore, as this was a transaction between entities under common control, the Company recorded the cost of the land and buildings at historical cost. These amounts were $13,904 for the land, and $51,721 for the buildings (total cost of $65,625). The difference between the agreed upon cost and the historical cost was recorded to additional paid-in capital ($1,190).
	Property and equipment are stated at cost and consist of the following categories as of March 31, 2015 and December 31, 2014:
		31-Mar-15	31-Dec-14
	Land	72,105	58,201
	Furniture & Fixtures	19,832	19,832
	Buildings	119,637	119,637
	Improvements	21,461	15,861
	Income Producing Properties	220,233	168,512
	Total Property & Equipment	453,268	382,043
	Less:  Accumulated Depreciation & Amortization	-10,000	-6,814
	Net Property and Equipment	443,268	375,229

Note_4_Long_Term_Investments_a

Note 4 - Long Term Investments and Deposits	3 Months Ended
	Mar. 31, 2015
Notes
Note 4 - Long Term Investments and Deposits
	Note 4 - Long Term Investments and Deposits
	On April 10, 2014, the Company purchased for a price of $30,000 a 1.67% interest in Texstar Preferred Partner Joint Venture III, LP (“Texstar”).  Texstar owns a 60% net revenue interest in the Engleke Lease, an oil and gas lease covering the Austin Chalk, Eagle Ford and Buda reservoirs located in the Luling-Banyon field area in Guadalupe County, Texas. This lease contains 14 oil and gas wells that are employing re-stimulation and secondary recovery efforts with targeted remaining recoverable reserves of 2,990,000 barrels of oil. This investment is accounted for using the cost method of accounting.  At December 31, 2014, the Company noted indicators of impairment due to the return on the investment not being what was anticipated. Accordingly, the Company performed an impairment analysis and based on that analysis determined the investment was fully impaired. Therefore, the Company recorded an impairment loss on this investment of $30,000 for the year ended December 31, 2014.
	On December 10, 2014, the Company entered into a securities purchase (with subsequent amendment dated January 30, 2015) and royalty agreement with Bonjoe Gourmet Chips, LLC, (“Bonjoe”) a Florida limited liability company, and its members Joseph Trudel and Gilbert Hess.  The Company delivered $11,500 under the original agreement, which was being held as a deposit until the exchange was complete. Additionally, the Company provided Bonjoe with a $6,200 working capital loan that accrued interest of $88 through March 31, 2015. As of March 31, 2015, the Company determined it would no longer pursue this opportunity and therefore determined an impairment loss was necessary. The Company recorded a related impairment loss of $17,788, as of March 31, 2015.

Note_5_Convertible_Debt

Note 5 - Convertible Debt	3 Months Ended
	Mar. 31, 2015
Notes
Note 5 - Convertible Debt	Note 5 - Convertible Debt
	On August 22, 2014, the Company entered into a securities purchase agreement with KBM Worldwide, Inc. (“KBM”), whereby KBM agreed to invest $68,000 into the Company in exchange for the Company’s issuance of a convertible promissory note, which bears interest at 8% per annum.  All outstanding principal and accrued interest on the Note is due and payable on the maturity date, which is May 18, 2015.  The Note is convertible by KBM into common stock of the Company at any time during the conversion period, which begins February 18, 2015 (180 days after the issuance) and ends May 18, 2015 (at maturity).  The conversion price for each share is 61% multiplied by the lowest average three day market price of the Common Stock during the ten trading days prior to the relevant notice of conversion.
	On November 17, 2014, the Company entered into a securities purchase agreement with KBM Worldwide, Inc., whereby KBM agreed to invest $43,000 into the Company in exchange for the Company’s issuance of a convertible promissory note, which bears interest at 8% per annum.  All outstanding principal and accrued interest on the Note is due and payable on the maturity date, which is August 19, 2015.  The Note is convertible by KBM into common stock of the Company at any time during the conversion period, which begins May 16, 2015 (180 days after the issuance) and ends August 19, 2015 (at maturity).  The conversion price for each share is 61% multiplied by the lowest average three day market price of the Common Stock during the ten trading days prior to the relevant notice of conversion.
	We determined the conversion feature associated with these convertible notes should be accounted for under ASC 470, whereby a debt discount is recorded based on the intrinsic value. As such, we recorded a debt discount of $43,590 on August 22, 2014 and $27,492 for the notes described above. Amortization of the beneficial conversion feature triggered by this convertible note is reported as interest expense on the income statement. A total of $28,658 was recorded as interest expense for the year ended December 31, 2014, of which $26,272 related to debt discount amortization and $2,386 related to stated interest. A total of $50,621 was recorded as interest expense through March 19, 2015 (date notes were paid off – see below), of which $18,518 related to debt discount amortization, $1,314 related to stated interest, and $30,789 related to a prepayment premium.
	On February 23, 2015, the Company issued 281,080 shares of common stock upon receipt of a conversion request from KBM, for $12,000 in convertible debt, associated with the August 22, 2014 promissory note.
	On March 19, 2015, the Company paid both notes in full (including accrued interest) with available cash in the operating account. The remaining debt discount was amortized to interest expense ($26,291).

Note_6_Stockholders_Equity

Note 6 - Stockholders' Equity	3 Months Ended
	Mar. 31, 2015
Notes
Note 6 - Stockholders' Equity	Note 6 - Stockholders’ Equity
	The company has authorized 320,000,000 shares, of which 300,000,000 are Common Stock, par value $0.001 per share with 8,321,655 shares of Common Stock issued and outstanding and 20,000,000 shares of Preferred Stock, par value $0.001 per share, with 1,000,000 shares designated as Series A Preferred Stock, $0.001 par with 10,000 shares of Series A Preferred Stock issued and outstanding, and 10,000 shares designated as Series B Preferred Stock, $0.001 par with 10,000 shares of Series B Preferred issued and outstanding as of December 31, 2014.
	The Series A Preferred Stock has the following designations, rights, and preferences:
	·         The stated value of each shares is $0.001;
	·         Each share shall entitle the holder thereof to 300 votes on all matters submitted to a vote of the stockholders of the Company;
	·         Except as otherwise provided in the Certificate of Designation, the Company’s Articles, or by law, the holders of Series A Preferred Stock shall have general voting rights and shall vote together as one class, with all holders of shares of any other capital stock of the Company, on all matters submitted to a vote of stockholders of the Company; and,
	·         The holders of the Series A Preferred Stock shall not have any conversion rights.
	The Series B Preferred Stock has the following designations, rights, and preferences:
	·         The stated value of each shares is $0.001;
	·         Each share shall entitle the holder thereof to 10,000 votes on all matters submitted to a vote of the stockholders of the Company.  In the event that such votes do not total at least 51% of all votes, then the votes cast by the holders of the Series B preferred stock shall equal to 51% of all votes cast at any meeting of the Company’s stockholders or any issue put to the stockholders for voting;
	·         Except as otherwise provided in the Certificate of Designation, the Company’s Articles, or by law, the holders of Series B Preferred Stock shall have general voting rights and shall vote together as one class, with all holders of shares of any other capital stock of the Company, on all matters submitted to a vote of stockholders of the Company; and,
	·         The holders of the Series B Preferred Stock are not entitled to dividends or distributions.
	On May 3, 2014, the Company issued 10,000 shares of its common stock for the acquisition of assets classified as Buildings & Improvements. These shares were valued based on the fair value of service provided ($10,000).
	During the year ended December 31, 2014, the Company issued 37,500 common shares for cash of $12,000; 10,000 series A preferred shares for cash of $1,000; 10,000 common shares for services, valued at $10,000; and 10,000 series B preferred shares for cash of $5,000.
	On February 23, 2015, the Company issued 281,080 shares of common stock upon receipt of a conversion request from KBM, for $12,000 in convertible debt, associated with the August 22, 2014 promissory note.

Note_7_Significant_Transaction

Note 7 - Significant Transactions With Related Parties	3 Months Ended
	Mar. 31, 2015
Notes
Note 7 - Significant Transactions With Related Parties	Note 7 - Significant Transactions with Related Parties
	On March 17, 2014, the Company sold to: (i) Kent Campbell, its Chief Executive Officer, 6,000 shares of its unregistered preferred stock for a purchase price of $0.10 per share for a total of $600; and, (ii) Denis Espinoza, its Chief Operations Officer, 4,000 shares of its unregistered preferred stock for a purchase price of $0.10 per share for a total of $400.
	On September 17, 2014, the Company acquired a residential duplex located in Hanahan, South Carolina from DayBreak Capital, LLC, a related party.  The real estate was purchased for a price of $83,402. Kent Campbell, the Company’s Chief Executive Officer is the majority shareholder of DayBreak Capital, LLC. Therefore, as this was a transaction between entities under common control, the Company recorded the cost of the land and buildings at historical cost. These amounts were $16,729 for the land, and $62,233 for the buildings (total cost of $78,962). The difference between the agreed upon cost and the historical cost was recorded to additional paid-in capital ($4,440).
	On November 30, 2014, the Company sold to: (i) Kent Campbell, its Chief Executive Officer, 10,000 shares of its unregistered series B preferred stock for a purchase price of $0.50 per share for a total of $5,000.
	On March 9, 2015, the Company acquired a residential duplex located in Hanahan, South Carolina from DayBreak Capital, LLC, a related party.  The real estate was purchased for a price of $66,815. Kent Campbell, the Company’s Chief Executive Officer is the majority shareholder of DayBreak Capital, LLC. Therefore, as this was a transaction between entities under common control, the Company recorded the cost of the land and buildings at historical cost. These amounts were $13,904 for the land, and $51,721 for the buildings (total cost of $65,625). The difference between the agreed upon cost and the historical cost was recorded to additional paid-in capital ($1,190).

Note_8_Discontinued_Operations

Note 8 - Discontinued Operations	3 Months Ended
	Mar. 31, 2015
Notes
Note 8 - Discontinued Operations	Note 8 - Discontinued Operations
	On December 31, 2014, the Board of Directors committed to a plan to discontinue operations of its subsidiary Lil Marc, Inc. (“Lil Marc”).  Lil Marc manufactures, markets and sells the LiL Marc, a plastic boys’ toilet-training device.  Due to declining sales and a competitor selling the same product for a price below the Company’s cost, the Company intends to discontinue this business.  This decision represents a strategic shift in operations to focus efforts and resources on its real estate operations, oil and gas leasing property, and other business opportunities.
	The assets and liabilities held for discontinued operations presented on the balance sheet as of March 31, 2015 and December 31, 2014 consisted of the following:
		March 31,	Dec. 31
	Assets:	2015	2014
	Cash and Cash Equivalents	4,677	1,200
	Accounts Receivable	0	537
	Total Current Assets	4,677	1,737
	Current Liabilities:
	Accounts Payable	0	9
	Total Current Liabilities	0	9
	The losses from discontinued operations presented in the income statement for the three months ended March 31, 2015 and the three months ended March 31, 2014 consisted of the following:
		March 31,	March 31,
		2015	2014
	Revenue	8,312	5,035
	Cost of Goods Sold	-3,712	-1,418
	Gross Profit	4,600	3,617
	Operating Expenses:
	Depreciation and Amortization	-	-614
	General and Administrative	-1,652	-9,170
	Total Operating Expenses	-1,652	-9,784
	Net Income (Loss) before Income Taxes	2,948	-6,167
	Income Tax Benefit	-	-
	Net Income (Loss) from Discontinued Operations	2,948	-6,167

Note_2_Summary_of_Significant_1

Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Use of Estimates	Use of Estimates
	We use estimates and assumptions in preparing financial statements.  Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses.  Actual results could differ from those estimates.

Note_2_Summary_of_Significant_2

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments
	The fair value of a financial instrument represents the amount at which the instrument could be exchanged in a current transaction between willing parties, other than a forced sale or liquidation. Significant differences can arise between the fair value and carrying amount of financial instruments that are recognized at historical cost amounts. The carrying value of the company’s financial assets and liabilities approximate the fair value of the short maturity of those instruments.

Note_2_Summary_of_Significant_3

Note 2 - Summary of Significant Accounting Policies: Accounting Method (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Accounting Method	Accounting Method
	The Company recognizes income and expenses based on the accrual method of accounting.

Note_2_Summary_of_Significant_4

Note 2 - Summary of Significant Accounting Policies: Advertising (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Advertising	Advertising
	The Company expenses all advertising costs as they are incurred.

Note_2_Summary_of_Significant_5

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash and cash equivalents are defined as demand deposits, money market accounts and overnight investments at banks.  Cash is maintained in banks insured by the FDIC for an aggregate of up to $250,000.  The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.

Note_2_Summary_of_Significant_6

Note 2 - Summary of Significant Accounting Policies: Concentrations of Risk (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Concentrations of Risk	Concentrations of Risk
	Financial Instruments which potentially subject the Company to concentrations of risk consist primarily of cash and cash equivalents.  The Company places its cash and cash equivalents with major financial institutions.  At March 31, 2015, the Company has $376,606 in excess of federally insured limits.

Note_2_Summary_of_Significant_7

Note 2 - Summary of Significant Accounting Policies: Dividend Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Dividend Policy	Dividend Policy
	The Company has not yet adopted a policy regarding dividends.

Note_2_Summary_of_Significant_8

Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Income Taxes	Income Taxes
	The Company utilizes the liability method of accounting for income taxes.  Under the liability method deferred tax assets and liabilities are determined based on the differences between financial reporting and the tax bases of the assets and liabilities and are measured using the enacted tax rates and laws that will be in effect, when the differences are expected to reverse.  An allowance against deferred tax assets is recorded when it is more likely than not that such tax benefits will not be realized.

Note_2_Summary_of_Significant_9

Note 2 - Summary of Significant Accounting Policies: Impairment of Long-lived Assets (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Impairment of Long-lived Assets	Impairment of Long-lived Assets
	The Company reviews long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows of the asset. If the carrying amount of the asset is determined not to be recoverable, a write-down to fair value is recorded. Fair values are determined based on quoted market values, discounted cash flows, or external appraisals, as applicable. The Company reviews long-lived assets for impairment at the individual asset or the asset group level for which the lowest level of independent cash flows can be identified.

Recovered_Sheet1

Note 2 - Summary of Significant Accounting Policies: Long Term Investments (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Long Term Investments	Long Term Investments
	Non-marketable equity investments are carried at cost.  Investments held by the Company are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of the investment may not be recoverable.  In the event that facts and circumstances indicate that the cost may be impaired, an evaluation of recoverability would be performed. Impairment expense of $17,788 and $0 has been recorded on long-lived assets for the periods ended March 31, 2015 and 2014, respectively.

Recovered_Sheet2

Note 2 - Summary of Significant Accounting Policies: Principles of Consolidation Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Principles of Consolidation Policy	Principles of Consolidation
	The accompanying consolidated financials include the accounts of the Company and its subsidiaries from its inception.  All significant intercompany accounts and balances have been eliminated in consolidation.

Recovered_Sheet3

Note 2 - Summary of Significant Accounting Policies: Property & Equipment (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Property & Equipment	Property & Equipment
	Property and equipment are stated at cost.  The Company provides for depreciation and amortization using the straight-line method over the estimated useful lives of the various classes of property, as follows:
	Machinery & Equipment	5 to 7 years
	Furniture & Fixtures	5 to 7 years
	Improvements	10 to 20 years
	Building	40 years
	Income Producing Properties	40 years
	Expenditures for additions, improvements and betterments that extend the useful lives of existing assets, if material, are generally capitalized.  Expenditures for maintenance and repairs are charged to expense as incurred.
	Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable.  In the event that facts and circumstances indicate that the cost of any long-lived assets may be impaired, an evaluation of recoverability would be performed.

Recovered_Sheet4

Note 2 - Summary of Significant Accounting Policies: Recognition of Sales Revenue and Rental Income (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Recognition of Sales Revenue and Rental Income	Recognition of Sales Revenue
	Revenue is recognized upon the completion of the sales and shipment of the product.  The product is sold via the internet and is delivered to customers or to wholesale resellers using a ground courier service.
	Recognition of Rental Income
	Revenue from lease of residential and commercial properties is recognized when earned with the passage of time per the terms of the leases in effect.

Recovered_Sheet5

Note 2 - Summary of Significant Accounting Policies: Shipping and Handling Costs (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Shipping and Handling Costs	Shipping and Handling Costs
	The Company classifies freight billed to customers as sales revenue and related freight costs as cost of sales.

Recovered_Sheet6

Note 2 - Summary of Significant Accounting Policies: Basic and Diluted Net Income (loss) Per Share Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Basic and Diluted Net Income (loss) Per Share Policy	Basic and Diluted Net Income (Loss) Per Share
	Basic net income (loss) per share amounts are computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common shares and common equivalent shares outstanding as if shares had been issued on the exercise of any common share rights unless the exercise becomes antidilutive and then the basic and diluted per share amounts are the same. As of March 31, 2015 and 2014, there were 0 common stock equivalents outstanding.

Recovered_Sheet7

Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Policies
Recent Accounting Pronouncements Policy	Recent Accounting Pronouncements
	The Company does not expect that the adoption of recent accounting pronouncements will have a material impact on its financial statements.

Recovered_Sheet8

Note 2 - Summary of Significant Accounting Policies: Property & Equipment: Schedule of Property Plant and Equipment, Useful Life (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Schedule of Property Plant and Equipment, Useful Life
	Machinery & Equipment	5 to 7 years
	Furniture & Fixtures	5 to 7 years
	Improvements	10 to 20 years
	Building	40 years
	Income Producing Properties	40 years

Note_3_Property_and_Equipment_

Note 3 - Property and Equipment: Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Property, Plant and Equipment
		31-Mar-15	31-Dec-14
	Land	72,105	58,201
	Furniture & Fixtures	19,832	19,832
	Buildings	119,637	119,637
	Improvements	21,461	15,861
	Income Producing Properties	220,233	168,512
	Total Property & Equipment	453,268	382,043
	Less:  Accumulated Depreciation & Amortization	-10,000	-6,814
	Net Property and Equipment	443,268	375,229

Note_8_Discontinued_Operations1

Note 8 - Discontinued Operations: Disposal Groups, Including Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2015
Tables/Schedules
Disposal Groups, Including Discontinued Operations
	The assets and liabilities held for discontinued operations presented on the balance sheet as of March 31, 2015 and December 31, 2014 consisted of the following:
		March 31,	Dec. 31
	Assets:	2015	2014
	Cash and Cash Equivalents	4,677	1,200
	Accounts Receivable	0	537
	Total Current Assets	4,677	1,737
	Current Liabilities:
	Accounts Payable	0	9
	Total Current Liabilities	0	9
	The losses from discontinued operations presented in the income statement for the three months ended March 31, 2015 and the three months ended March 31, 2014 consisted of the following:
		March 31,	March 31,
		2015	2014
	Revenue	8,312	5,035
	Cost of Goods Sold	-3,712	-1,418
	Gross Profit	4,600	3,617
	Operating Expenses:
	Depreciation and Amortization	-	-614
	General and Administrative	-1,652	-9,170
	Total Operating Expenses	-1,652	-9,784
	Net Income (Loss) before Income Taxes	2,948	-6,167
	Income Tax Benefit	-	-
	Net Income (Loss) from Discontinued Operations	2,948	-6,167

Note_1_Organization_Details

Note 1 - Organization (Details)	3 Months Ended
	Mar. 31, 2015
Details
Entity Incorporation, State Country Name	Nevada
Entity Incorporation, Date of Incorporation	30-Dec-99

Recovered_Sheet9

Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Details) (USD $)	Mar. 31, 2015
Details
Cash, FDIC Insured Amount	$250,000

Recovered_Sheet10

Note 2 - Summary of Significant Accounting Policies: Concentrations of Risk (Details) (USD $)	Mar. 31, 2015
Details
Cash in Excess of Federally Insured Limits	$376,606

Recovered_Sheet11

Note 2 - Summary of Significant Accounting Policies: Long Term Investments (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Details
Impairment loss on investment	$17,788	$0	$30,000

Recovered_Sheet12

Note 2 - Summary of Significant Accounting Policies: Property & Equipment: Schedule of Property Plant and Equipment, Useful Life (Details)	3 Months Ended
	Mar. 31, 2015
Machinery and Equipment | Minimum
Property, Plant and Equipment, Useful Life	5 years
Machinery and Equipment | Maximum
Property, Plant and Equipment, Useful Life	7 years
Furniture and Fixtures | Minimum
Property, Plant and Equipment, Useful Life	5 years
Furniture and Fixtures | Maximum
Property, Plant and Equipment, Useful Life	7 years
Land Improvements | Minimum
Property, Plant and Equipment, Useful Life	10 years
Land Improvements | Maximum
Property, Plant and Equipment, Useful Life	20 years
Building
Property, Plant and Equipment, Useful Life	40 years
Income Producing Properties
Property, Plant and Equipment, Useful Life	40 years

Recovered_Sheet13

Note 2 - Summary of Significant Accounting Policies (Details)	3 Months Ended
	Mar. 31, 2015
Minimum
State of Florida Sales Tax	6.00%
Maximum
State of Florida Sales Tax	7.50%

Recovered_Sheet14

Note 2 - Summary of Significant Accounting Policies: Basic and Diluted Net Income (loss) Per Share Policy (Details)	Mar. 31, 2015	Mar. 31, 2014
Details
Common Stock Equivalents Outstanding	0	0

Note_3_Property_and_Equipment_1

Note 3 - Property and Equipment (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Purchases of Property and Equipment	$72,416	$117,229
Amount allocated to APIC associated with the purchase of real estate between entities under common control	1,190		4,440
Hanahan, SC Residential Duplex 1
Real Estate Owned, Nature and Origin			a residential duplex located in Hanahan, South Carolina
Purchases of Property and Equipment			83,402
Amount allocated to APIC associated with the purchase of real estate between entities under common control	4,440
Land
Payments to Acquire Real Estate	13,904		16,729
Building
Payments to Acquire Real Estate	51,721		62,233
Lady Lake, FL Mobile Home
Real Estate Owned, Nature and Origin			a mobile home located in Lady Lake, Florida
Purchases of Property and Equipment			53,000
Wildwood, FL Mobile Home
Real Estate Owned, Nature and Origin			a mobile home located in Wildwood, Florida
Purchases of Property and Equipment			29,000
Wildwood, FL Mobile Home 2
Real Estate Owned, Nature and Origin			a mobile home located in Wildwood, Florida
Purchases of Property and Equipment			27,000
Hanahan, SC Residential Duplex 2
Real Estate Owned, Nature and Origin	a residential duplex located in Hanahan, South Carolina from DayBreak Capital, LLC, a related party
Purchases of Property and Equipment	66,815
Amount allocated to APIC associated with the purchase of real estate between entities under common control	$1,190

Note_3_Property_and_Equipment_2

Note 3 - Property and Equipment: Property, Plant and Equipment (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Net Property and Equipment	$443,268	$375,229
Property, Plant and Equipment, Gross	453,268	382,043
Less: Accumulated Depreciation	-10,000	-6,814
Land
Net Property and Equipment	72,105	58,201
Furniture and Fixtures
Net Property and Equipment	19,832	19,832
Building
Net Property and Equipment	119,637	119,637
Land Improvements
Net Property and Equipment	21,461	15,861
Income Producing Properties
Net Property and Equipment	$220,233	$168,512

Note_4_Long_Term_Investments_a1

Note 4 - Long Term Investments and Deposits (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Details
Investments	$30,000
Productive Oil Wells, Number of Wells, Net	14
Barrels of oil	2,990,000
Impairment loss on investment	$17,788	$0	$30,000

Note_5_Convertible_Debt_Detail

Note 5 - Convertible Debt (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Convertible Debt Discount		$44,810
Interest expense	76,912
Debt discount amortization	44,809
Shares issued upon receipt of a conversion request	281,080
Value of sShares issued upon receipt of a conversion request	12,000
KBM Worldwide, Inc.
Proceeds from Convertible Debt		68,000
Convertible Debt Discount	43,590
Interest expense		28,658
Debt discount amortization	26,272
KBM Worldwide, Inc. 2
Proceeds from Convertible Debt		$43,000

Note_6_Stockholders_Equity_Det

Note 6 - Stockholders' Equity (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Common stock shares authorized	300,000,000	300,000,000
Common stock par value	$0.00	$0.00
Common stock shares issued	8,321,655	8,040,625
Common stock shares outstanding	8,321,655	8,040,625
Preferred stock shares authorized	20,000,000
Preferred stock par value	$0.00
Preferred stock shares issued	10,000
Preferred stock shares outstanding	10,000
Stock issued during period for acquisition of assets classified as buildings and improvement	10,000
Issuance of 10,000 common shares for property and equipment	$10,000
Issuance of common shares for cash	281,080	37,500
Aggregate Proceeds from Issuance of Common Stock	$12,000	$12,000
Series A Preferred Stock
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock par value	$0.00	$0.00
Preferred stock shares issued	10,000	10,000
Preferred stock shares outstanding	10,000	10,000
Series B Preferred Stock
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock par value	$0.00	$0.00
Preferred stock shares issued	10,000	10,000
Preferred stock shares outstanding	10,000	10,000

Note_7_Significant_Transaction1

Note 7 - Significant Transactions With Related Parties (Details) (USD $)	1 Months Ended	3 Months Ended
	Nov. 30, 2014	Mar. 31, 2014	Mar. 17, 2014
Kent Campbell
Sale of Stock, Number of Shares Issued in Transaction	10,000	6,000
Sale of Stock, Price Per Share	$0.50		$0.10
Sale of Stock, Consideration Received on Transaction	$5,000	$600
Denis Espinoza
Sale of Stock, Number of Shares Issued in Transaction		4,000
Sale of Stock, Price Per Share			$0.10
Sale of Stock, Consideration Received on Transaction		$400