Ryvyl (RVYL) 10-Q 20 May 15 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	14-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	ASAP Expo, Inc.
Document Type	10-Q
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		14,445,363
Amendment Flag	FALSE
Entity Central Index Key	1419275
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$36,764	$41,420
Prepaid income taxes	800	800
Due from affiliated companies	23,998	19,859
Total Current Assets	61,562	62,079
Furniture and equipment, net	39,123	30,422
Total Assets	100,685	92,501
Current Liabilities
Accounts payable and accrued expenses	453,656	417,819
Auto Loan, current	4,905	4,905
Income tax payable	163,637	116,158
Due to affiliated company	35,695	64,154
Total Current Liabilities	657,893	603,036
Long-term Liabilities
Settlement payable, noncurrent	20,000	20,000
Auto Loan, noncurrent	11,037	11,855
Note payable, officers	251,785	389,804
Total Long-term Liabilities	282,822	421,659
Total Liabilities	940,715	1,024,695
Stockholders' Deficit
Common stock, $.001 par value, 45,000,000 shares authorized, 14,445,363 and 14,445,363 shares issued and outstanding at March 31, 2015 and December 31, 2014	14,445	14,445
Additional paid in capital	-902,272	-902,272
Retained earnings (Accumulated deficit)	47,797	-44,367
Total Stockholders' Deficit	-840,030	-932,194
Total Liabilities and Stockholders' Deficit	$100,685	$92,501

BALANCE_SHEETS_Parentheticals

BALANCE SHEETS (Parentheticals) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	45,000,000	45,000,000
Common stock, shares issued	14,445,363	14,445,363
Common stock, shares outstanding	14,445,363	14,445,363

STATEMENTS_OF_OPERATIONS_AND_C

STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenues:
Commission income	$0	$625
Consulting fee	451,418	612,000
Total revenues	451,418	612,625
Cost of Sales
Consulting expense	236,000	291,000
Total cost of sales	236,000	291,000
Gross Profit	215,418	321,625
General and administrative	71,525	185,953
Income from operations	143,893	135,672
Other Income (Expense)
Interest expense	-4,250	-6,861
Total other (Expense), net	-4,250	-6,861
Income before income taxes	139,643	128,811
Income taxes provision	47,479	51,451
Net Income	$92,164	$77,360
Net income per common share
Basic (in Dollars per share)	$0.01	$0.01
Basic (in Shares)	14,445,363	14,445,363
Diluted (in Dollars per share)	$0.01	$0
Diluted (in Shares)	14,445,363	19,230,592
Weighted average common shares outstanding
Basic (in Dollars per share)	$0.01	$0.01
Basic (in Shares)	14,445,363	14,445,363
Diluted (in Dollars per share)	$0.01	$0
Diluted (in Shares)	14,445,363	19,230,592

STATEMENTS_OF_CASH_FLOWS_UNAUD

STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Operating Activities:
Net Income	$92,164	$77,360
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation expense	1,824	1,226
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	35,838	266,357
Income tax payable	47,479	51,451
Net cash provided by operating activities	177,305	396,394
Investing Activities:
Acquisitions of property and equipment	-10,525	0
Advance to affiliated companies	-4,140	-26,063
Net cash used in investing activities	-14,665	-26,063
Financing Activities:
Payments on auto loan	-818	-1,226
Advance from (Repayment to) affiliated company	-28,461	-45,956
Proceeds from borrowings on note payable from officers	0	42,191
Repayments of borrowings on note payable from officers	-138,017	-526,417
Net cash used in financing activities	-167,296	-531,408
Net increase (decrease) in cash	-4,656	-161,077
Cash, beginning of period	41,420	205,967
Cash, end of period	36,764	44,889
Cash paid during the period
Interest	0	0
Income taxes	$0	$0

NOTE_1_SUMMARY_OF_SIGNIFICANT_

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	ORGANIZATION
	ASAP Expo, Inc. (“ASAP Expo” or the “Company”) d.b.a. ASAP International Holdings, was incorporated on April 10, 2007 under the laws of the State of Nevada.
	ASAP Expo is a holding company that operates commercial real estate consulting for Chinese Institutions and high net worth individuals. Our mission is to be the bridge between China and the Western world.
	ASAP Commercial Real Estate division advisory provides Chinese institutional and high net worth individual home office with all real estate related services focusing on hospitality including acquisition advisory, financing, asset management, and strategic repositioning. Our international reach, scope of services and dedication to achieving the best results ensures our clients gain competitive advantage.
	On the hospitality acquisition side, we represent buyers at all stages of the process, from advice on selection of brands, location, opportunity sourcing, due diligence to securing debt financing. Our clients have the advantage of our local market knowledge and contacts in capital markets around the globe, as well as our deep experience in real estate strategy and management. This means a broader value perspective on property utilization prospects—not to mention a finger on the pulse of real-time market conditions at any moment.
	Prior to July 2011, the investment banking services division was the core business of ASAP Expo. ASAP Expo helped small and medium sized business raise funds and promote business through capital markets.
	In July 2011, ASAP Expo transitioned its core business to providing real estate advisory services from investment banking advisory services for Chinese companies.
	Unaudited Interim Financial Information
	These unaudited interim financial statements have been prepared in accordance with GAAP for interim financial reporting and the rules and regulations of the Securities and Exchange Commission that permit reduced disclosure for interim periods. Therefore, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. In the opinion of management, all adjustments of a normal recurring nature necessary for a fair presentation of the financial position, results of operations and cash flows for the periods presented have been made. The results of operations for the interim periods presented are not necessarily indicative of the results to be expected for the year ending December 31, 2015.
	The balance sheets and certain comparative information as of December 31, 2014 are derived from the audited financial statements and related notes for the year ended December 31, 2014 (“2014 Annual Financial Statements”), included in the Company’s 2014 Annual Report on Form 10-K. These unaudited interim financial statements should be read in conjunction with the 2014 Annual Financial Statements.
	BASIS OF PRESENTATION
	The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
	COMPREHENSIVE INCOME
	The company has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220); Presentation of Comprehensive Income. For the three months ended March 31, 2015 and 2014 comprehensive income equaled net income, as the company had no other comprehensive income. As of March 31, 2015 and December 31, 2014, accumulated other comprehensive income was $0.
	GOING CONCERN
	The accompanying unaudited financial statements have been prepared assuming that the Company will continue as a going concern.
	At March 31, 2015, the Company has an accumulated stockholders' deficit of $840,030, which mainly resulted from the accumulated deficit of its former parent company that was transferred to the Company upon its spin-off from the parent company, and a lack of profitable operating history. The Company hopes to increase revenues from its real estate business and financial advisory services business. In the absence of significant increases in revenues, the Company intends to fund operations through additional debt and equity financing arrangements. The successful outcome of future activities cannot be determined at this time and there are no assurances that if achieved, the Company will have sufficient funds to execute its intended business plan or generate positive operating results.
	The Company's success is dependent upon numerous items, certain of which are the successful growth of revenues from its services and its ability to obtain new customers in order to achieve levels of revenues adequate to support the Company's current and future cost structure, for which there is no assurance. Unanticipated problems, expenses, and delays are frequently encountered in establishing and maintaining profitable operations. These include, but are not limited to, competition, the need to develop customer support capabilities and market expertise, technical difficulties, market acceptance and sales and marketing. The failure of the Company to meet any of these conditions could have a materially adverse effect on the Company and may force the Company to reduce or curtail operations. No assurance can be given that the Company can achieve or maintain profitable operations.
	The Company believes it will have adequate cash to sustain operations until it achieves sustained profitability. However, until the Company has a history of maintaining revenue levels sufficient to support its operations and repay its working capital deficit, the Company may require additional financing. Sources of financing could include capital infusions, additional equity financing or debt offerings. There can be no assurance that funding will be available on acceptable terms, if at all, or that such fund, if raised, would enable the Company to achieve or sustain profitable operations.
	These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the classification of liabilities that might result from the outcome of these uncertainties.
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company’s financial instruments consist of cash, prepaid expenses and other receivables, accounts payable, accrued liabilities and due to/from affiliated company.  The fair value of these financial instruments approximate their carrying amounts reported in the balance sheets due to the short term maturity of these instruments.
	Fair Value Measurements
	ASC Topic 820, Fair Value Measurements and Disclosures, defines fair value, establishes a framework for measuring fair value, establishes a three-level valuation hierarchy for disclosure of fair value measurement and enhances disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows:
	Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	The Company’s adoption of fair value measurements and disclosures did not have a material impact on the financial statements and financial statement disclosures.
	USE OF ESTIMATES
	The preparation of financial statements in conformity with the GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	REVENUE RECOGNITION
	Accounting Standards Codification (“ASC”) 605, Revenue Recognition which outlines the basic criteria that must be met to recognize revenue and provide guidance for presentation of revenue and for disclosure related to revenue recognition policies in financial statements filed with Securities and Exchange Commission. Management believes the Company's revenue recognition policies conform to ASC 605.
	Revenues are mainly consulting fees. The consulting fees are recognized when earned.  Consulting fees from investment banking services and real estate advisory services that are subject to refund are recorded as deferred revenue until the project is completed and the fees are no longer refundable.
	INCOME TAXES
	Income taxes are accounted for under the asset and liability method. Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted statutory tax rates applicable to future years.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is not more likely than not that some portion or all of the deferred tax assets will be realized.  Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.
	EARNINGS PER SHARE
	A basic earnings per share is computed by dividing net income to common stockholders by the weighted average number of shares outstanding for the year. Dilutive earnings per share include the effect of any potentially dilutive debt or equity under the treasury stock method, if including such instruments is dilutive.
	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.  The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  Early adoption is not permitted.  The adoption of this guidance is not expected to have a material impact on the Company’s financial statements.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern (ASU 2014-15).  The guidance in ASU 2014-15 sets forth management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern as well as required disclosures. ASU 2014-15 indicates that, when preparing financial statements for interim and annual financial statements, management should evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity's ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. This evaluation should include consideration of conditions and events that are either known or are reasonably knowable at the date the financial statements are issued or are available to be issued, as well as whether it is probable that management's plans to address the substantial doubt will be implemented and, if so, whether it is probable that the plans will alleviate the substantial doubt. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods and annual periods thereafter. Early application is permitted.  The adoption of this guidance is not expected to have a material impact on the Company’s financial statements.

NOTE_2_PROPERTY_AND_EQUIPMENT

NOTE 2 - PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 2 - PROPERTY AND EQUIPMENT
	Equipment consists of the following:
		March 31,			December 31,
		2015			2014
		(Unaudited)
	Furniture & Fixtures	$	15,784		$	14,844
	Office Equipment		2,255			-
	Automobile		24,527			24,527
	Leasehold Improvements		7,330			-
			49,896			39,371
	Less: Accumulated depreciation		(10,773	)		(8,949	)
		$	39,123		$	30,422

NOTE_3_DUE_FROM_TO_AFFILIATED_

NOTE 3 - DUE FROM (TO) AFFILIATED COMPANIES	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 3 - DUE FROM (TO) AFFILIATED COMPANIES
	At March 31, 2015 and December 31, 2014, ASAP Expo was owed $23,998 and $19,859 from an affiliated company in which ASAP Expo’s officers are also owners and officers. The advance has no written note, is non-interest bearing and payable on demand to the company and expected to be paid within one year.
	At March 31, 2015, and December 31, 2014, ASAP Expo owed $35,695 and $64,154 to affiliated companies in which ASAP Expo’s officers are also owners and officers, the company plans to repay within one year.

NOTE_4_SETTLEMENT_PAYABLE

NOTE 4 - SETTLEMENT PAYABLE	3 Months Ended
	Mar. 31, 2015
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
Other Liabilities Disclosure [Text Block]	NOTE 4 – SETTLEMENT PAYABLE
	Based upon the settlement agreement for a lawsuit settled and dismissed in June 2011, the Company has outstanding $120,000 settlement balance to be paid $100,000 in October 2015 and $20,000 in October 2016. The Company was involved in the lawsuit by one of its former affiliates, ASAP Hotel.

NOTE_5_AUTO_LOAN

NOTE 5 - AUTO LOAN	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 5 - AUTO LOAN
	In June 2013, the Company entered into a zero down and 0% interest financing arrangement to acquire a vehicle. Future minimum payments and the obligations due under the auto loan are as follows:
	For the Year Ended December 31:	(Unaudited)
	2015		3,679
	2016		4,905
	2017		4,905
	2018		2,453
			15,942
	Less Current Portion		(4,905	)
	Long Term Portion	$	11,037

NOTE_6_NOTE_PAYABLE_OFFICERS

NOTE 6 - NOTE PAYABLE, OFFICERS	3 Months Ended
	Mar. 31, 2015
Convertible Debt [Abstract]
Convertible Debt [Text Block]	NOTE 6 - NOTE PAYABLE, OFFICERS
	On January 1, 2011, the Company obtained a convertible note from Frank Yuan, the Company's Chief Executive Officer (“CEO”), and his family which provides for borrowings up to a maximum of $1,800,000 and is due on demand. The note carries an interest rate of 6.0% per annum. On December 31, 2014, the convertible note was amended to waive the right of conversion and will be used as line of credit.
	The balance of note payable as of March 31, 2015 was $251,785; the accrued interest on the note was $275,325 which is included in accounts payable and accrued expenses. The balance of convertible note as of December 31, 2014 was $389,804 and the accrued interest on the note was $271,075.

NOTE_7_INCOME_TAXES

NOTE 7 - INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 7 - INCOME TAXES
	The income taxes provision for three months ended March 31, 2015 consists of current federal tax of $47,479.
	As of March 31, 2015 and 2014, the Company had Federal net tax operating loss carry forwards of $0 and $8,712 and state net tax operating loss carry forwards of $0 and $329,233 available to offset future taxable income. The Company had reserved a full deferred tax assets valuation allowance so its balance sheet reported no deferred tax assets as of March 31, 2015 and 2014 on the basis of the Company’s history of losses that more likely than not the Company will not realize operating loss carry forwards in the foreseeable future.
	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets at March 31, 2015 and 2014 are presented below:
		Three Months Ended March 31 (Unaudited)
		2015		2014
	Net operating loss	$	-	$	(3,470	)
	Total deferred tax assets		-		(3,470	)
	Valuation allowance (Reversal of valuation allowance)		-		3,470
	Net deferred tax assets	$	-	$	-
	Uncertain Tax Positions
	Interest associated with unrecognized tax benefits are classified as income tax and penalties are classified in selling, general and administrative expenses in the statements of operations and comprehensive income.
	For the three months ended March 31, 2015 and 2014, the Company had no unrecognized tax benefits and related interest and penalties expenses. Currently, the Company is not subject to examination by major tax jurisdictions.

NOTE_8_SHAREHOLDERS_DEFICIT

NOTE 8 - SHAREHOLDERS' DEFICIT	3 Months Ended
	Mar. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 - SHAREHOLDERS' DEFICIT
	Common Stock
	At March 31, 2015, the Company has 45,000,000 shares of common stock authorized and 14,445,363 shares issued and outstanding at par value $0.001 per share.

NOTE_9_COMMITMENT

NOTE 9 - COMMITMENT	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 9 - COMMITMENT
	Starting January 1, 2014, the Company leases office space from one of its officer under a month by month basis. The lease provides for monthly lease payments of $3,500.

NOTE_10_CONCENTRATION

NOTE 10 - CONCENTRATION	3 Months Ended
	Mar. 31, 2015
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	NOTE 10 – CONCENTRATION
	For the three months ended March 31, 2015, three customers accounted for 38%, 35% and 13% of the Company’s consulting fee income. The loss of any of these customers could have a material adverse effect on the Company’s financial position and results of operations.

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	BASIS OF PRESENTATION
	The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
Comprehensive Income, Policy [Policy Text Block]	COMPREHENSIVE INCOME
	The company has adopted Accounting Standards Update 2011-05, Comprehensive Income (Topic 220); Presentation of Comprehensive Income. For the three months ended March 31, 2015 and 2014 comprehensive income equaled net income, as the company had no other comprehensive income. As of March 31, 2015 and December 31, 2014, accumulated other comprehensive income was $0.
Liquidity Disclosure [Policy Text Block]	GOING CONCERN
	The accompanying unaudited financial statements have been prepared assuming that the Company will continue as a going concern.
	At March 31, 2015, the Company has an accumulated stockholders' deficit of $840,030, which mainly resulted from the accumulated deficit of its former parent company that was transferred to the Company upon its spin-off from the parent company, and a lack of profitable operating history. The Company hopes to increase revenues from its real estate business and financial advisory services business. In the absence of significant increases in revenues, the Company intends to fund operations through additional debt and equity financing arrangements. The successful outcome of future activities cannot be determined at this time and there are no assurances that if achieved, the Company will have sufficient funds to execute its intended business plan or generate positive operating results.
	The Company's success is dependent upon numerous items, certain of which are the successful growth of revenues from its services and its ability to obtain new customers in order to achieve levels of revenues adequate to support the Company's current and future cost structure, for which there is no assurance. Unanticipated problems, expenses, and delays are frequently encountered in establishing and maintaining profitable operations. These include, but are not limited to, competition, the need to develop customer support capabilities and market expertise, technical difficulties, market acceptance and sales and marketing. The failure of the Company to meet any of these conditions could have a materially adverse effect on the Company and may force the Company to reduce or curtail operations. No assurance can be given that the Company can achieve or maintain profitable operations.
	The Company believes it will have adequate cash to sustain operations until it achieves sustained profitability. However, until the Company has a history of maintaining revenue levels sufficient to support its operations and repay its working capital deficit, the Company may require additional financing. Sources of financing could include capital infusions, additional equity financing or debt offerings. There can be no assurance that funding will be available on acceptable terms, if at all, or that such fund, if raised, would enable the Company to achieve or sustain profitable operations.
	These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the classification of liabilities that might result from the outcome of these uncertainties.
Fair Value of Financial Instruments, Policy [Policy Text Block]	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company’s financial instruments consist of cash, prepaid expenses and other receivables, accounts payable, accrued liabilities and due to/from affiliated company.  The fair value of these financial instruments approximate their carrying amounts reported in the balance sheets due to the short term maturity of these instruments.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements
	ASC Topic 820, Fair Value Measurements and Disclosures, defines fair value, establishes a framework for measuring fair value, establishes a three-level valuation hierarchy for disclosure of fair value measurement and enhances disclosure requirements for fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The three levels are defined as follows:
	Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	The Company’s adoption of fair value measurements and disclosures did not have a material impact on the financial statements and financial statement disclosures.
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES
	The preparation of financial statements in conformity with the GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION
	Accounting Standards Codification (“ASC”) 605, Revenue Recognition which outlines the basic criteria that must be met to recognize revenue and provide guidance for presentation of revenue and for disclosure related to revenue recognition policies in financial statements filed with Securities and Exchange Commission. Management believes the Company's revenue recognition policies conform to ASC 605.
	Revenues are mainly consulting fees. The consulting fees are recognized when earned.  Consulting fees from investment banking services and real estate advisory services that are subject to refund are recorded as deferred revenue until the project is completed and the fees are no longer refundable.
Income Tax, Policy [Policy Text Block]	INCOME TAXES
	Income taxes are accounted for under the asset and liability method. Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted statutory tax rates applicable to future years.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is not more likely than not that some portion or all of the deferred tax assets will be realized.  Current income taxes are provided for in accordance with the laws of the relevant taxing authorities.
Earnings Per Share, Policy [Policy Text Block]	EARNINGS PER SHARE
	A basic earnings per share is computed by dividing net income to common stockholders by the weighted average number of shares outstanding for the year. Dilutive earnings per share include the effect of any potentially dilutive debt or equity under the treasury stock method, if including such instruments is dilutive.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP.  The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU2014-09 recognized at the date of adoption (which includes additional footnote disclosures).  Early adoption is not permitted.  The adoption of this guidance is not expected to have a material impact on the Company’s financial statements.
	In August 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entities Ability to Continue as a Going Concern (ASU 2014-15).  The guidance in ASU 2014-15 sets forth management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern as well as required disclosures. ASU 2014-15 indicates that, when preparing financial statements for interim and annual financial statements, management should evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity's ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. This evaluation should include consideration of conditions and events that are either known or are reasonably knowable at the date the financial statements are issued or are available to be issued, as well as whether it is probable that management's plans to address the substantial doubt will be implemented and, if so, whether it is probable that the plans will alleviate the substantial doubt. ASU 2014-15 is effective for annual periods ending after December 15, 2016, and interim periods and annual periods thereafter. Early application is permitted.  The adoption of this guidance is not expected to have a material impact on the Company’s financial statements.

NOTE_2_PROPERTY_AND_EQUIPMENT_

NOTE 2 - PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Equipment consists of the following:
		March 31,			December 31,
		2015			2014
		(Unaudited)
	Furniture & Fixtures	$	15,784		$	14,844
	Office Equipment		2,255			-
	Automobile		24,527			24,527
	Leasehold Improvements		7,330			-
			49,896			39,371
	Less: Accumulated depreciation		(10,773	)		(8,949	)
		$	39,123		$	30,422

NOTE_5_AUTO_LOAN_Tables

NOTE 5 - AUTO LOAN (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure Text Block [Abstract]
Schedule of Maturities of Long-term Debt [Table Text Block]	Future minimum payments and the obligations due under the auto loan are as follows:
	For the Year Ended December 31:	(Unaudited)
	2015		3,679
	2016		4,905
	2017		4,905
	2018		2,453
			15,942
	Less Current Portion		(4,905	)
	Long Term Portion	$	11,037

NOTE_7_INCOME_TAXES_Tables

NOTE 7 - INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets at March 31, 2015 and 2014 are presented below:
		Three Months Ended March 31 (Unaudited)
		2015		2014
	Net operating loss	$	-	$	(3,470	)
	Total deferred tax assets		-		(3,470	)
	Valuation allowance (Reversal of valuation allowance)		-		3,470
	Net deferred tax assets	$	-	$	-

NOTE_1_SUMMARY_OF_SIGNIFICANT_1

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Accumulated Other Comprehensive Income (Loss), Net of Tax	$0	$0
Stockholders' Equity Attributable to Parent	($840,030)	($932,194)

NOTE_2_PROPERTY_AND_EQUIPMENT_1

NOTE 2 - PROPERTY AND EQUIPMENT (Details) - Schedule of Equipment (USD $)	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	$49,896	$39,371
Less: Accumulated depreciation	-10,773	-8,949
	39,123	30,422
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	15,784	14,844
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	2,255	0
Automobiles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	24,527	24,527
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, gross	$7,330	$0

NOTE_3_DUE_FROM_TO_AFFILIATED_1

NOTE 3 - DUE FROM (TO) AFFILIATED COMPANIES (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Due from Related Parties, Current	$23,998	$19,859
Due to Related Parties, Current	$35,695	$64,154

NOTE_4_SETTLEMENT_PAYABLE_Deta

NOTE 4 - SETTLEMENT PAYABLE (Details) (USD $)	Jun. 30, 2011
NOTE 4 - SETTLEMENT PAYABLE (Details) [Line Items]
Settlement Liabilities, Current	$120,000
Settlement Due, October 2015 [Member]
NOTE 4 - SETTLEMENT PAYABLE (Details) [Line Items]
Settlement Liabilities, Current	100,000
Settlement Due, October 2016 [Member]
NOTE 4 - SETTLEMENT PAYABLE (Details) [Line Items]
Settlement Liabilities, Current	$20,000

NOTE_5_AUTO_LOAN_Details

NOTE 5 - AUTO LOAN (Details) (USD $)	3 Months Ended		1 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Jun. 30, 2013
NOTE 5 - AUTO LOAN (Details) [Line Items]
Payments to Acquire Property, Plant, and Equipment	$10,525	$0
Vehicles [Member] | Notes Payable, Other Payables [Member]
NOTE 5 - AUTO LOAN (Details) [Line Items]
Payments to Acquire Property, Plant, and Equipment			$0
Debt Instrument, Interest Rate, Stated Percentage			0.00%

NOTE_5_AUTO_LOAN_Details_Sched

NOTE 5 - AUTO LOAN (Details) - Schedule of Maturities of Long-term Debt (USD $)	Mar. 31, 2015	Dec. 31, 2014
Schedule of Maturities of Long-term Debt [Abstract]
2015	$3,679
2016	4,905
2017	4,905
2018	2,453
	15,942
Less Current Portion	-4,905	-4,905
Long Term Portion	$11,037	$11,855

NOTE_6_NOTE_PAYABLE_OFFICERS_D

NOTE 6 - NOTE PAYABLE, OFFICERS (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Jan. 01, 2011
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Notes Payable, Related Parties, Noncurrent	389,804	$251,785
Chief Executive Officer [Member] | Convertible Debt [Member] | Maximum [Member]
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Debt Instrument, Face Amount			1,800,000
Chief Executive Officer [Member] | Convertible Debt [Member]
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage			6.00%
Debt Instrument, Description	the convertible note was amended to waive the right of conversion and will be used as line of credit
Chief Executive Officer [Member] | Notes Payable, Other Payables [Member]
NOTE 6 - NOTE PAYABLE, OFFICERS (Details) [Line Items]
Interest Payable	271,075	$275,325

NOTE_7_INCOME_TAXES_Details

NOTE 7 - INCOME TAXES (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
NOTE 7 - INCOME TAXES (Details) [Line Items]
Current Federal Tax Expense (Benefit)	$47,479
Deferred Tax Assets, Net of Valuation Allowance	0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	3	0
Domestic Tax Authority [Member]
NOTE 7 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	0	8,712
State and Local Jurisdiction [Member]
NOTE 7 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$0	$329,233

NOTE_7_INCOME_TAXES_Details_Sc

NOTE 7 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets (USD $)	Mar. 31, 2015	Mar. 31, 2014
Schedule of Deferred Tax Assets [Abstract]
Net operating loss	$0	($3,470)
Total deferred tax assets	0	-3,470
Valuation allowance (Reversal of valuation allowance)	0	3,470
Net deferred tax assets	$0	$0

NOTE_8_SHAREHOLDERS_DEFICIT_De

NOTE 8 - SHAREHOLDERS' DEFICIT (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Common Stock, Shares Authorized	45,000,000	45,000,000
Common Stock, Shares, Outstanding	14,445,363	14,445,363
Common Stock, Shares, Issued	14,445,363	14,445,363
Common Stock, Par or Stated Value Per Share (in Dollars per share)	$0.00	$0.00

NOTE_9_COMMITMENT_Details

NOTE 9 - COMMITMENT (Details) (Building [Member], USD $)	12 Months Ended
	Dec. 31, 2014
Building [Member]
NOTE 9 - COMMITMENT (Details) [Line Items]
Description of Lessee Leasing Arrangements, Operating Leases	leases office space from one of its officer under a month by month basis
Operating Leases, Rent Expense, Minimum Rentals	$3,500

NOTE_10_CONCENTRATION_Details

NOTE 10 - CONCENTRATION (Details) (Consulting Fees [Member], Sales Revenue, Services, Net [Member], Customer Concentration Risk [Member])	3 Months Ended
	Mar. 31, 2015
Customer A [Member]
NOTE 10 - CONCENTRATION (Details) [Line Items]
Concentration Risk, Percentage	38.00%
Customer B [Member]
NOTE 10 - CONCENTRATION (Details) [Line Items]
Concentration Risk, Percentage	35.00%
Customer C [Member]
NOTE 10 - CONCENTRATION (Details) [Line Items]
Concentration Risk, Percentage	13.00%