Westmountain Distressed Debt (WMDS) 10-K 15 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 09, 2016
Nature of Organization and Basis of Presentation
Document Type	10-K
Entity Registrant Name	WESTMOUNTAIN DISTRESSED DEBT INC
Entity Central Index Key	1,421,602
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float	$ 101,745
Entity Common Stock, Shares Outstanding		1,983,150

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash	$ 12,258	$ 8,071
Prepaid expenses	485	9,227
Total assets	12,743	17,298
Liabilities:
Accrued liabilities, related parties	4,917	1,737
Notes payable, related parties	92,885	25,000
Accounts payable and accrued liabilities	7,537	15,167
Total liabilities	$ 105,339	$ 41,904
Shareholders' (deficit) equity:
Preferred stock, $0.10 par value; 1,000,000 shares authorized, -0- shares issued and outstanding 2015 and 2014
Common stock, $0.001 par value; 200,000,000 shares authorized, 1,983,150 shares issued and outstanding 2015 and 2014	$ 1,983	$ 1,983
Additional paid-in-capital	368,982	368,982
Accumulated (deficit)	(463,561)	(395,571)
Total shareholders' (deficit) equity	(92,596)	(24,606)
Total liabilities and shareholders' (deficit) equity	$ 12,743	$ 17,298

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.1	$ 0.1
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	1,983,150	1,983,150
Common stock, shares outstanding	1,983,150	1,983,150

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating expenses
Sales, general and administrative expense	$ 56,924	$ 41,522
Total operating expenses	56,924	41,522
Net loss from operations	(56,924)	(41,522)
Other income (expense)
Interest expense	(11,066)	(936)
Net loss before income taxes	$ (67,990)	$ (42,458)
Provision for income taxes
Net loss	$ (67,990)	$ (42,458)
Basic and diluted loss per share	$ (0.03)	$ (0.02)
Basic and diluted weighted average common shares outstanding	1,983,150	1,896,369

Changes in Shareholders' (Defic

Changes in Shareholders' (Deficit) Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance, value at Dec. 31, 2013	$ 1,808	$ 367,407	$ (353,113)	$ 16,102
Balance, shares at Dec. 31, 2013	1,808,150
Issuance of common stock, shares	175,000
Issuance of common stock, value	$ 175	1,575
Net loss			(42,458)	(42,458)
Balance, value at Dec. 31, 2014	$ 1,983	368,982	(395,571)	(24,606)
Balance, shares at Dec. 31, 2014	1,983,150
Net loss			(67,990)	(67,990)
Balance, value at Dec. 31, 2015	$ 1,983	$ 368,982	$ (463,561)	$ (92,596)
Balance, shares at Dec. 31, 2015	1,983,150

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (67,990)	$ (42,458)
Adjustments to reconcile net loss to net cash used by operating activities:
Stock compensation		1,750
Changes in operating assets and operating liabilities
Prepaid expenses	$ 8,742	(8,717)
Accounts payable and accrued liabilities	(7,630)	(2,200)
Accrued liabilities, related parties	11,065	1,037
Net cash (used in) operating activities	(55,813)	(50,588)
Cash flows from financing activities:
Proceeds from notes payable, related parties	60,000	25,000
Net cash provided by financing activities	60,000	25,000
Net change in cash	4,187	(25,588)
Cash, beginning of year	8,071	33,659
Cash, end of year	$ 12,258	$ 8,071
Supplemental disclosures of cash flow information:
Interest paid
Taxes paid
Non-cash investing and financing activities:
Accrued interest converted into notes payable, related parties	$ 7,885

1 Nature of Organization and Su

1 Nature of Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Organization and Significant Accounting Policies	1) Nature of Organization and Summary of Significant Accounting Policies Nature of Organization and Basis of Presentation WestMountain Distressed Debt, Inc. was incorporated in the state of Colorado on October 18, 2007 and on this date approved its business plan and commenced operations. The Company's plan has been to act as an acquirer of all forms of distressed debt that are being sold at a discount to the original purchase price, including, but not limited to, real estate mortgages, securities such as promissory notes, and assets acquired through bankruptcy. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Since inception, the Company has not had revenues, has incurred recurring losses, and as of December 31, 2015 has an accumulated deficit of $463,561. These factors, among others, raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability of assets 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 operating capital, commence operations, provide competitive services, and ultimately to attain profitability. Fair Value of Financial Instruments The carrying value of cash, accounts payable and accrued liabilities, and notes payable, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. Use of Estimates The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Loss per Common Share Basic loss per share excludes the impact of common stock equivalents and is determined by dividing income available to common shareholders by the weighted average number of common shares outstanding during the period. At December 31, 2015 and December 31, 2014, there were no potentially dilutive securities outstanding. Income Taxes The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Considerable judgment is required in determining when these events may occur and whether recovery of an asset, including the utilization of a net operating loss or other carryforward prior to its expiration, is more likely than not. The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. The Company has identified its federal tax return and its state tax return in Colorado as "major" tax jurisdictions, as defined. The tax years 2011-2015 remain open to examination. We are not currently under examination by the Internal Revenue Service or any other jurisdiction. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company's financial condition, results of operations, or cash flow. Therefore, no reserves for uncertain income tax positions have been recorded. Recently Issued Accounting Pronouncements On August 27, 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern, which is intended to define management's responsibility to evaluate whether there is substantial doubt about the Company's ability to continue as a going concern and to provide related footnote disclosures. This standard will be effective for the Company for the year ending on October 31, 2016. Early application is permitted. The Company is currently evaluating the impact of ASU No. 2014-15. In November 2015, the FASB issued ASU 2015-17, "Balance Sheet Classification of Deferred Taxes." This update requires an entity to classify deferred tax liabilities and assets as non-current within a classified statement of financial position. ASU 2015-17 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2016. This update may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. Early application is permitted as of the beginning of the interim or annual reporting period. We adopted ASU 2015-17 on a prospective basis as of December 31, 2015. The adoption of ASU 2015-17 did not have an impact on our financial statements.

2 Income Taxes

2 Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	(2) Income Taxes Deferred taxes consists of: December 31, 2015 2014 Deferred tax assets: Prepaid Expenses $ (92 ) $ (1,444 ) Net operating loss carryforwards 87,270 75,405 Amortizable Assets 1,071 1,227 Total long-term deferred tax asset (liab) $ 88,249 $ 75,188 Total deferred tax assets (liabilities) $ 88,249 $ 75,188 Valuation allowance (88,249 ) (75,188 ) Net deferred tax assets $ - $ - The expense or benefit for income taxes differs from the amount computed by applying the U.S. federal income tax rate of 15% to income or loss before income taxes as follows for the years ended: 2015 2014 U.S. federal income tax expense\(benefit) at statutory rates $ (10,570 ) $ (6,594 ) State income tax expense\(benefit), net of federal impact (2,774 ) (1,729 ) Change in valuation allowance 13,344 8,323 $ - $ -

3 Stockholders Equity

3 Stockholders Equity	12 Months Ended
	Dec. 31, 2015
Stockholders' Equity Note [Abstract]
Stockholders Equity	(3) Stockholders Equity On April 11, 2014, the Company issued 175,000 shares of common stock at $0.01 per share. The shares were issued for $1,750 of contract services. The shares issued are "restricted stock" as per the Rule 144 promulgated under the Securities Act of 1933.

4 Related Parties

4 Related Parties	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Parties	(4) Related Parties Bohemian Companies, LLC and BOCO Investments, LLC are two companies under common control. Mr. Klemsz, our President, has been the Chief Investment Officer of BOCO Investments, LLC since March 2007. Since there is common control between the two companies and a relationship with our President, we are considering all transactions with Bohemian Companies, LLC, to be related party transactions. On January 1, 2008, we entered into a Service Agreement with Bohemian Companies, LLC, to provide us with certain defined services. These services include financial, bookkeeping, accounting, legal and tax matters, as well as cash management, custody of assets, preparation of financial documents, including tax returns and checks, and coordination of professional service providers as may be necessary to carry out the matters covered by the Service Agreement. We compensated Bohemian Companies, LLC by reimbursing this entity for the allocable portion of the direct and indirect costs of each employee of Bohemian Companies, LLC that performed services on our behalf. We received invoices on a monthly basis from Bohemian Companies, LLC. This Service Agreement was originally for the term of one year, ending December 31, 2009 but was extended to December 31, 2014. As of March 31, 2014, the agreement was terminated by agreement of both parties. Total expenses incurred with Bohemian Companies were $-0- and $3,000 for the fiscal years ended December 31, 2015 and 2014, respectively. As of December 31, 2015 and 2014, the Company had no balance due to Bohemian Companies, LLC. We entered into an agreement with SP Business Solutions ("SP") to provide accounting and related services for the Company. The owner, Joni Troska, was appointed Secretary of WestMountain Distressed Debt, Inc. on October 15, 2009, and is considered to be a related party. Total expenses incurred with SP were $2,300 and $2,300 for the fiscal years ended December 31, 2015 and 2014, respectively. As of December 31, 2015 an accrual of $800 has been recorded for unpaid services. On October 17, 2014, we entered into an unsecured Promissory Note Agreement with WestMountain Company, a related party, in the amount of $25,000. The note bears an interest rate of 18% per annum until paid in full. Repayment of the loan was due on or before April 16, 2015. On April 18, 2015, we entered into a new Promissory Note Agreement for the total principal and interest due on the original note as of April 18, 2015. The new principal amount is $27,256. The new note carries an interest rate of 18% per annum until paid in full. Repayment of the loan was due on or before October 18, 2015. On October 18, 2015 we entered into a new Promissory Note Agreement for the total principal and interest due on the extension as of October 18, 2015. The new principal amount is $29,729. The new note carries an interest rate of 18% per annum until paid in full. Repayment of the loan is due on or before April 18, 2016. As of December 31, 2015, the total principal and interest due on this note is $30,814. On January 27, 2015, we entered into an unsecured Promissory Note Agreement with WestMountain Company, a related party, in the amount of $25,000. The note bears an interest rate of 18% per annum until paid in full. Repayment of the loan was due on or before July 27, 2015. On July 27, 2015, we entered into a new Promissory Note Agreement for the total principal and interest due on the original note as of July 27, 2015. The new principal amount was $27,244. The new note carries an interest rate of 18% per annum until paid in full. Repayment of the loan was due on or before January 27, 2016. On January 27, 2016, we entered into a new Promissory Note Agreement for the total principal and interest due on the extension as of January 27, 2016. The new principal amount was $29,729. The new note carries an interest rate of 18% per annum until paid in full. Repayment of the loan is due on or before July 29, 2016. As of December 31, 2015, principal and interest due on this note is $29,353. On May 4, 2015, we entered into an unsecured Promissory Note Agreement with WestMountain Company, a related party, in the amount of $10,000. The note bears an interest rate of 18% per annum until paid in full. Repayment of the loan was due on or before November 4, 2015. On November 4, 2015 we entered into a new Promissory Note Agreement for the total principal and interest due on the original note as of November 4, 2015. The new principal amount is $10,912. The new note carries an interest rate of 18% per annum until paid in full. Repayment of the loan is due on or before May 5, 2016. As of December 31, 2015, principal and interest due on this note is $11,219. On August 3, 2015, we entered into an unsecured Promissory Note Agreement with BOCO Investments, a related party, in the amount of $25,000. The note bears an interest rate of 6% per annum until paid in full. Repayment of the loan was due on or before December 31, 2015. As of December 31, 2015, principal and interest due on this note is $25,616. On January 1, 2016, we entered into a new Promissory Note Agreement for the total principal and interest due on the original note as of December 31, 2015. The new principal amount is $25,616. The new note carries an interest rate of 6% per annum until paid in full. Repayment of the loan is due on or before May 1, 2016. A summary of the notes payable and related interest for the periods presented on the Balance Sheet are as follows: As of December 31, 2015 As of December 31, 2014 Note Note Due Principal Interest Total Due Principal Interest Total Date Date Due Due Due Date Date Due Due Due 10/19/2015 4/19/2016 $ 29,729 $ 1,085 $ 30,814 10/17/2014 4/17/2015 $ 25,000 $ 937 $ 25,937 7/28/2015 1/28/2016 27,244 2,109 29,353 11/5/2015 5/5/2016 10,912 307 11,219 8/4/2015 12/31/2016 25,000 616 25,616 TOTAL DUE $ 92,885 $ 4,117 $ 97,002 TOTAL DUE $ 25,000 $ 937 $ 25,937

5 Commitment, Contingencies and

5 Commitment, Contingencies and Legal Proceedings	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitment, Contingencies and Legal Proceedings	(5) Commitment, Contingencies and Legal Proceedings In April 2014, we relocated our principal executive office to 181 W. Boardwalk, Suite 202, Fort Collins, Colorado 80525. We signed a two year lease, for a total of 565 square feet of office space at a price of $188 per month plus costs associated with yearly common area fees. The aggregate unaudited future minimum lease payments, to the extent the leases have early cancellation options and excluding escalation charges, are as follows: December 31, Total 2016 $ 2,985 Total $ 2,985

1 Nature of Organization and 12

1 Nature of Organization and Summary of Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Organization and Basis of Presentation	Nature of Organization and Basis of Presentation WestMountain Distressed Debt, Inc. was incorporated in the state of Colorado on October 18, 2007 and on this date approved its business plan and commenced operations. The Company's plan has been to act as an acquirer of all forms of distressed debt that are being sold at a discount to the original purchase price, including, but not limited to, real estate mortgages, securities such as promissory notes, and assets acquired through bankruptcy. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Since inception, the Company has not had revenues, has incurred recurring losses, and as of December 31, 2015 has an accumulated deficit of $463,561. These factors, among others, raise substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability of assets 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 operating capital, commence operations, provide competitive services, and ultimately to attain profitability.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of cash, accounts payable and accrued liabilities, and notes payable, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Loss per Common Share	Loss per Common Share Basic loss per share excludes the impact of common stock equivalents and is determined by dividing income available to common shareholders by the weighted average number of common shares outstanding during the period. At December 31, 2015 and December 31, 2014, there were no potentially dilutive securities outstanding.
Income Taxes	Income Taxes The Company recognizes deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Considerable judgment is required in determining when these events may occur and whether recovery of an asset, including the utilization of a net operating loss or other carryforward prior to its expiration, is more likely than not. The Company has analyzed filing positions in all of the federal and state jurisdictions where it is required to file income tax returns, as well as all open tax years in these jurisdictions. The Company has identified its federal tax return and its state tax return in Colorado as "major" tax jurisdictions, as defined. The tax years 2011-2015 remain open to examination. We are not currently under examination by the Internal Revenue Service or any other jurisdiction. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company's financial condition, results of operations, or cash flow. Therefore, no reserves for uncertain income tax positions have been recorded.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements On August 27, 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern, which is intended to define management's responsibility to evaluate whether there is substantial doubt about the Company's ability to continue as a going concern and to provide related footnote disclosures. This standard will be effective for the Company for the year ending on October 31, 2016. Early application is permitted. The Company is currently evaluating the impact of ASU No. 2014-15. In November 2015, the FASB issued ASU 2015-17, "Balance Sheet Classification of Deferred Taxes." This update requires an entity to classify deferred tax liabilities and assets as non-current within a classified statement of financial position. ASU 2015-17 is effective for annual reporting periods, and interim periods therein, beginning after December 15, 2016. This update may be applied either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. Early application is permitted as of the beginning of the interim or annual reporting period. We adopted ASU 2015-17 on a prospective basis as of December 31, 2015. The adoption of ASU 2015-17 did not have an impact on our financial statements.

2 Income Taxes (Tables)

2 Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Components of deferred taxes	Deferred taxes consists of: December 31, 2015 2014 Deferred tax assets: Prepaid Expenses $ (92 ) $ (1,444 ) Net operating loss carryforwards 87,270 75,405 Amortizable Assets 1,071 1,227 Total long-term deferred tax asset (liab) $ 88,249 $ 75,188 Total deferred tax assets (liabilities) $ 88,249 $ 75,188 Valuation allowance (88,249 ) (75,188 ) Net deferred tax assets $ - $ -
Reconcilation tax benefit	The expense or benefit for income taxes differs from the amount computed by applying the U.S. federal income tax rate of 15% to income or loss before income taxes as follows for the years ended: 2015 2014 U.S. federal income tax expense\(benefit) at statutory rates $ (10,570 ) $ (6,594 ) State income tax expense\(benefit), net of federal impact (2,774 ) (1,729 ) Change in valuation allowance 13,344 8,323 $ - $ -

4 Related Parties (Tables)

4 Related Parties (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Notes payable and related interest	As of December 31, 2015 As of December 31, 2014 Note Note Due Principal Interest Total Due Principal Interest Total Date Date Due Due Due Date Date Due Due Due 10/19/2015 4/19/2016 $ 29,729 $ 1,085 $ 30,814 10/17/2014 4/17/2015 $ 25,000 $ 937 $ 25,937 7/28/2015 1/28/2016 27,244 2,109 29,353 11/5/2015 5/5/2016 10,912 307 11,219 8/4/2015 12/31/2016 25,000 616 25,616 TOTAL DUE $ 92,885 $ 4,117 $ 97,002 TOTAL DUE $ 25,000 $ 937 $ 25,937

5 Commitment, Contingencies a15

5 Commitment, Contingencies and Legal Proceedings (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Future minimum lease payments	December 31, Total 2016 $ 2,985 Total $ 2,985

4 Stockholders Equity (Details

4 Stockholders Equity (Details Narrative)	Apr. 11, 2014USD ($)shares
Stockholders' Equity Note [Abstract]
Restricted shares issued | shares	175,000
Value of restricted shares issued for contract services | $	$ 1,750

2 Income Taxes - Components of

2 Income Taxes - Components of deferred taxes (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets (liabilities):
Prepaid Expenses	$ (92)	$ (1,444)
Net operating loss carryforwards	87,270	75,405
Amortizable Assets	1,071	1,227
Total long-term deferred tax asset (liab)	88,249	75,188
Total deferred tax assets (liabilities)	88,249	75,188
Valuation allowance	$ (88,249)	$ (75,188)
Net deferred tax assets

2 Income Taxes - Reconcilation

2 Income Taxes - Reconcilation tax benefit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
The expense or benefit for income taxes differs from the amount computed by applying the U.S. federal income tax rate of 15% to income or loss before income taxes as follows for the years ended:
U.S. federal income tax expense\(benefit) at statutory rates	$ (10,570)	$ (6,594)
State income tax expense\(benefit), net of federal impact	(2,774)	(1,729)
Change in valuation allowance	$ 13,344	$ 8,323
(Benefit) provision for income taxes

4 Related Parties (Details)

4 Related Parties (Details) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2013
Officer [Member]
Related Party Transaction [Line Items]
Amount of related party transaction	$ 700	$ 800	$ 2,300	$ 2,200
Promissory Note Agreement with WestMountain Company amount	$ 25,000
Interest rate on promissory note	18.00%
Principal and accrued interest due	$ 25,937
President [Member]
Related Party Transaction [Line Items]
Amount of related party transaction			$ 3,000	$ 12,000

5 Commitment, Contingencies a20

5 Commitment, Contingencies and Legal Proceedings - Future minimum lease payments (Details)	Dec. 31, 2014USD ($)
Commitments and Contingencies Disclosure [Abstract]
Monthly rental fee	$ 188
2,016	2,985
Total	$ 2,985

4 Related Parties - Summary of

4 Related Parties - Summary of Notes Payable and Interest (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Total principle Due	$ 97,002
Total interest due	$ 4,117	$ 937
WM Co Note 1 Member
Note Date	Oct. 19, 2015
Due Date	Apr. 19, 2016
Principle Due	$ 29,729
Interest Due	1,085
Total Due	$ 30,814
WM Co Note 2 Member
Note Date	Jul. 28, 2015
Due Date	Jan. 28, 2016
Principle Due	$ 27,244
Interest Due	2,109
Total Due	$ 29,353
WM Co Note 3 Member
Note Date	Nov. 5, 2015
Due Date	May 5, 2016
Principle Due	$ 10,912
Interest Due	307
Total Due	$ 11,219
BOCO Note 5 Member
Note Date	Aug. 4, 2015
Due Date	Dec. 31, 2016
Principle Due	$ 25,000
Interest Due	616
Total Due	$ 25,616
BOCO Note 4 Member
Note Date		Oct. 17, 2014
Due Date		Apr. 17, 2015
Principle Due		$ 25,000
Interest Due		937
Total Due		$ 25,937