Document_and_Entity_Informatio
Document and Entity Information (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Jan. 31, 2014 | |
Unaudited Interim Condensed Financial Statements Policy Text Block | ' | ' |
Document Type | '10-K | ' |
Entity Registrant Name | 'WestMountain Alternative Energy Inc | ' |
Entity Central Index Key | '0001421636 | ' |
Document Period End Date | 31-Dec-13 | ' |
Amendment Flag | 'false | ' |
Current Fiscal Year End Date | '--12-31 | ' |
Document Fiscal Year Focus | '2013 | ' |
Document Fiscal Period Focus | 'FY | ' |
Entity Filer Category | 'Smaller Reporting Company | ' |
Entity Common Stock, Shares Outstanding | ' | 9,106,250 |
Entity Public Float | ' | $965,813 |
Current Reporting Status | 'Yes | ' |
WellKnown Seasoned Issuer | 'No | ' |
Voluntary Filers | 'No | ' |
Balance_Sheets
Balance Sheets (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Assets | ' | ' |
Cash | $225,056 | $207,386 |
Certificates of deposit | 205,466 | 205,296 |
Accounts receivable, related party | 19,390 | 39,212 |
Income tax receivable | 7,891 | 6,621 |
Prepaid expenses and other assets | 580 | 86 |
Property and equipment, net | 11,588 | ' |
Deferred tax asset | 457 | 1,575 |
Total assets | 470,428 | 460,176 |
Liabilities: | ' | ' |
Indebtedness to related parties | 700 | 800 |
Accrued liabilities | 18,500 | 14,200 |
Total liabilities | 19,200 | 15,000 |
Shareholders' equity: | ' | ' |
Preferred stock, $.10 par value; 1,000,000 shares authorized, -0- shares issued and outstanding for 2013 and 2012 | ' | ' |
Common stock, $.001 par value; 50,000,000 shares authorized, 9,106,250 shares issued and outstanding 2013 and 2012 | 9,106 | 9,106 |
Additional paid-in-capital | 366,659 | 366,659 |
Retained earnings | 75,463 | 69,411 |
Total shareholders' equity | 451,228 | 445,176 |
Total liabilities and shareholders' equity | $470,428 | $460,176 |
Balance_Sheets_Parenthetical
Balance Sheets (Parenthetical) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Statement of Financial Position [Abstract] | ' | ' |
Preferred stock, par value per share | $0.10 | $0.10 |
Preferred stock, shares authorized | 1,000,000 | 1,000,000 |
Preferred stock, shares issued | ' | ' |
Preferred stock, shares outstanding | ' | ' |
Common stock, par value per share | $0.00 | $0.00 |
Common stock, shares authorized | 50,000,000 | 50,000,000 |
Common stock, shares issued | 9,106,250 | 9,106,250 |
Common stock, shares outstanding | 9,106,250 | 9,106,250 |
Statements_of_Operations_Unaud
Statements of Operations (Unaudited) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Revenue: | ' | ' |
Management fees, related parties | $77,697 | $85,123 |
Total Revenue | 77,697 | 85,123 |
Operating Expenses | ' | ' |
Sales, general and administrative expense | 71,970 | 58,683 |
Total operating expenses | 71,970 | 58,683 |
Net income from operations | 5,727 | 26,440 |
Other income/(expense) | ' | ' |
Interest income | 173 | 216 |
Net income before income taxes | 5,900 | 26,656 |
Provision for income taxes (benefit) expense | -152 | 5,043 |
Net income | $6,052 | $21,613 |
Basic and diluted income per share | $0 | $0 |
Basic and diluted weighted average common shares outstanding | 9,106,250 | 9,106,250 |
Shareholders_Equity
Shareholders Equity (USD $) | Preferred Stock | Common Stock | Additional Paid-In Capital | Retained Earnings | Total |
Beginning Balance, Amount at Dec. 31, 2011 | ' | $9,106 | $366,659 | $47,798 | $423,563 |
Beginning Balance, Shares at Dec. 31, 2011 | ' | 9,106,250 | ' | ' | ' |
Net Income | ' | ' | ' | 21,613 | 21,613 |
Ending Balance, Amount at Dec. 31, 2012 | ' | 9,106 | 366,659 | 69,411 | 445,176 |
Ending Balance, Shares at Dec. 31, 2012 | ' | 9,106,250 | ' | ' | ' |
Net Income | ' | ' | ' | 6,052 | 6,052 |
Ending Balance, Amount at Dec. 31, 2013 | ' | $9,106 | $366,659 | $75,463 | $451,228 |
Ending Balance, Shares at Dec. 31, 2013 | ' | 9,106,250 | ' | ' | ' |
Statements_of_Cash_Flows_Unaud
Statements of Cash Flows (Unaudited) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Cash flows from operating activities: | ' | ' |
Net income | $6,052 | $21,613 |
Adjustments to reconcile net income to net cash used by operating activities: | ' | ' |
Deferred tax (benefit) expense | 1,118 | -134 |
Depreciation | 2,373 | ' |
Changes in operating assets and operating liabilities: | ' | ' |
Accounts receivable, related party | 19,822 | -12,962 |
Income tax receivable | -1,270 | -6,621 |
Prepaid expenses and other assets | -494 | 1,763 |
Income tax payable | ' | -1,805 |
Indebtedness to related parties and accrued liabilities | 4,200 | 4,000 |
Net cash provided by operating activities | 31,801 | 5,854 |
Cash flows from investing activities: | ' | ' |
Purchases of property and equipment | -13,961 | ' |
Payments for certificates of deposit | -170 | -213 |
Net cash (used in) investing activities | -14,131 | -213 |
Net change in cash | 17,670 | 5,641 |
Cash, beginning of period | 207,386 | 201,745 |
Cash, end of period | 225,056 | 207,386 |
Supplemental disclosure of cash flow information: | ' | ' |
Cash paid during the period for Income tax | ' | $13,620 |
1_Nature_of_Organization_and_S
1 Nature of Organization and Summary of Significant Accounting Policies | 12 Months Ended |
Dec. 31, 2013 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ' |
Nature of Organization and Summary of Significant Accounting Policies | ' |
1) Nature of Organization and Summary of Significant Accounting Policies | |
Nature of Organization and Basis of Presentation | |
WestMountain Alternative Energy, Inc. (the “Company”) was incorporated in the state of Colorado on November 13, 2007 and on this date approved its business plan and commenced operations. The Company was in the development stage through December 31, 2010. | |
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. | |
Cash and Cash Equivalents | |
The Company considers all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. As of December 31, 2013 and 2012 there were no cash equivalents. | |
Accounts Receivable | |
Accounts receivable consists of amounts due from the management fees. The Company considers accounts more than 30 days old to be past due. The Company uses the allowance method for recognizing bad debts. When an account is deemed uncollectible, it is written off against the allowance. Management records reasonable allowances to fairly represent accounts receivable amounts that are collectable. For the years ended December 31, 2013 and 2012, the Company did not consider an allowance for doubtful accounts necessary. | |
Revenue | |
The Company generates revenue by earning consulting fees and raising, investing and managing private equity and direct investment funds for high net worth individuals and institutions. Revenue is recognized through management fees based on the size of the funds that are managed and incentive income based on the performance of these funds. | |
Incentive revenue is recognized under the full accrual method. Under the full accrual method, profit may be realized in full when funds are invested and managed, provided (1) the profit is determinable and (2) the earnings process is virtually complete (the Company is not obligated to perform significant activities). | |
Fair Value of Financial Instruments | |
The carrying value of cash and cash equivalents, certificates of deposit and accrued liabilities, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. | |
Property, Equipment and Depreciation | |
Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, ranging from three to seven years. Expenditures for repairs and maintenance are charged to expense when incurred. Expenditures for major renewals and betterments, which extend the useful lives of existing property and equipment, are capitalized and depreciated. Upon retirement or disposition of property and equipment, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the statements of operations. | |
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 bases 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 2008-2013 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. | |
Fiscal Year-end | |
The Company operates on a December 31 year-end. | |
Subsequent Events | |
The Company has evaluated all subsequent events through the auditors’ report date, which is the date the financial statements were available for issuance. |
2_Certificates_of_Deposit
2 Certificates of Deposit | 12 Months Ended |
Dec. 31, 2013 | |
Accounting Policies [Abstract] | ' |
2 Certificates of Deposit | ' |
(2) Certificates of Deposit | |
The Company has made it a policy to invest funds over and above the forecasted operating expenses in certificates of deposit. Certificate of deposits typically have contractual maturities of 90-180 days. |
3_Property_and_Equipment
3 Property and Equipment | 12 Months Ended |
Dec. 31, 2013 | |
Property, Plant and Equipment [Abstract] | ' |
3 Property and Equipment | ' |
(3) Property and Equipment | |
The Company’s property and equipment consists of a computer and related software. For the year ended December 31, 2013 the Company recorded $2,373 in depreciation expense and $-0- for the year ended December 31, 2012. During the 2013 year we purchased new equipment in the amount of $9,712 and software in the amount of $4,250. The equipment and software will be fully depreciated in three years. |
4_Income_Taxes
4 Income Taxes | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||
4 Income Taxes | ' | ||||||||
(4) Income Taxes | |||||||||
Income taxes consists of the following: | |||||||||
Provision for taxes | |||||||||
2013 | 2012 | ||||||||
Current: | |||||||||
Federal | $ | (1,270 | ) | $ | 3,910 | ||||
State | - | 1,267 | |||||||
Total current | (1,270 | ) | 5,177 | ||||||
Deferred: | |||||||||
Federal | 885 | (105 | ) | ||||||
State | 233 | (29 | ) | ||||||
Total deferred | 1,118 | (134 | ) | ||||||
Income tax expense (benefit) | $ | (152 | ) | $ | 5,043 | ||||
Deferred taxes consists of: | |||||||||
December 31, | |||||||||
2013 | 2012 | ||||||||
Deferred tax assets: | |||||||||
Prepaid Expenses | $ | (110 | ) | $ | (16 | ) | |||
Fixed Assets | (780 | ) | 1,591 | ||||||
Unrealized Losses | 1,347 | - | |||||||
Total deferred tax asset net | 457 | 1,575 | |||||||
Total deferred tax assets | 457 | 1,575 | |||||||
Valuation allowance | - | - | |||||||
Net deferred tax assets | $ | 457 | $ | 1,575 | |||||
The expense or benefit for income taxes differs from the amount computed by applying the U.S. federal | |||||||||
income tax rate of 35% to income or loss before income taxes as follows for the years ended: | |||||||||
2013 | 2012 | ||||||||
U.S. federal income tax expense\(benefit) at statutory rates | 885 | 3,999 | |||||||
Permanent differences | - | 2 | |||||||
State income tax expense\(benefit), net of federal impact | 233 | 1,048 | |||||||
Other | (1,270 | ) | (6 | ) | |||||
- | - | ||||||||
(152 | ) | 5,043 | |||||||
Reconciliation of change in the net deferred tax assets and liabilities: | |||||||||
2013 | |||||||||
Net change in deferred income tax assets and liabilities from the preceeding table: | $ | 1,118 | |||||||
Net change in deferred income tax assets and liabilities associated with Other Comprehensive Income | - | ||||||||
Deferred income tax benefit for the period | $ | 1,118 |
5_Related_Parties
5 Related Parties | 12 Months Ended |
Dec. 31, 2013 | |
Related Party Transactions [Abstract] | ' |
Related Parties | ' |
(5) 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 Company President, we are considering all transactions with Bohemian Companies, LLC, 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 will compensate 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 performs services on our behalf. | |
This Service Agreement was for the term of one year, ending December 31, 2009 but has been extended to December 31, 2014. Total expenses incurred with Bohemian Companies were $12,000 each for the years ended December 31, 2013 and 2012. As of December 31, 2013 the Company had no balance due to Bohemian Companies, LLC. | |
For the year ended December 31, 2013, we recorded $77,697 in revenue for management fees charged to EastMountain Alternative Energy, Inc., a related party through its ownership interest in WestMountain Green, LLC. We earn management fees based on the amount of funds managed, and incentive income based on the performance of the funds. As of December 31, 2013 we recorded $19,390 as an accounts receivable that represents the fourth quarter management fees that are due to us from EastMountain Alternative Energy, LLC. The asset management services contract with EastMountain Alternative Energy, LLC was terminated effective December 31, 2013. | |
The Company 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 Alternative Energy, Inc. on March 19, 2010, and is considered to be a related party. As of December 31, 2013, an accrual of $700 has been recorded for unpaid services. |
1_Nature_of_Organization_and_S1
1 Nature of Organization and Summary of Significant Accounting Policies (Policy) | 12 Months Ended |
Dec. 31, 2013 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | ' |
Nature of Organization and Basis of Presentation | ' |
Nature of Organization and Basis of Presentation | |
WestMountain Alternative Energy, Inc. (the “Company”) was incorporated in the state of Colorado on November 13, 2007 and on this date approved its business plan and commenced operations. The Company currently provides consulting services to clients with respect to their investments in alternative energy projects. | |
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. | |
Cash and Cash Equivalents | ' |
Cash and Cash Equivalents | |
The Company considers all highly liquid securities with original maturities of three months or less when acquired to be cash equivalents. As of December 31, 2013 and 2012 there were no cash equivalents. | |
Accounts Receivable | ' |
Accounts Receivable | |
Accounts receivable consists of amounts due from the management fees. The Company considers accounts more than 30 days old to be past due. The Company uses the allowance method for recognizing bad debts. When an account is deemed uncollectible, it is written off against the allowance. Management records reasonable allowances to fairly represent accounts receivable amounts that are collectable. For the years ended December 31, 2013 and 2012, the Company did not consider an allowance for doubtful accounts necessary. | |
Revenue | ' |
Revenue | |
The Company generates revenue by earning consulting fees and raising, investing and managing private equity and direct investment funds for high net worth individuals and institutions. Revenue is recognized through management fees based on the size of the funds that are managed and incentive income based on the performance of these funds. | |
Incentive revenue is recognized under the full accrual method. Under the full accrual method, profit may be realized in full when funds are invested and managed, provided (1) the profit is determinable and (2) the earnings process is virtually complete (the Company is not obligated to perform significant activities). | |
Fair Value of Financial Instruments | ' |
Fair Value of Financial Instruments | |
The carrying value of cash and cash equivalents, certificates of deposit and accrued liabilities, as reflected in the balance sheets, approximate fair value because of the short-term maturity of these instruments. | |
Property, Equipment and Depreciation | ' |
Property, Equipment and Depreciation | |
Property and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, ranging from three to seven years. Expenditures for repairs and maintenance are charged to expense when incurred. Expenditures for major renewals and betterments, which extend the useful lives of existing property and equipment, are capitalized and depreciated. Upon retirement or disposition of property and equipment, the cost and related accumulated depreciation are removed from the accounts and any resulting gain or loss is recognized in the statements of operations. | |
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 bases 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 2008-2013 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. | |
Fiscal Year-end | ' |
Fiscal Year-end | |
The Company operates on a December 31 year-end. | |
Subsequent Events | ' |
Subsequent Events | |
The Company has evaluated all subsequent events through the auditors’ report date, which is the date the financial statements were available for issuance. |
4_Income_Taxes_Tables
4 Income Taxes (Tables) | 12 Months Ended | ||||||||
Dec. 31, 2013 | |||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||
Provision for taxes | ' | ||||||||
Provision for taxes | |||||||||
2013 | 2012 | ||||||||
Current: | |||||||||
Federal | $ | (1,270 | ) | $ | 3,910 | ||||
State | - | 1,267 | |||||||
Total current | (1,270 | ) | 5,177 | ||||||
Deferred: | |||||||||
Federal | 885 | (105 | ) | ||||||
State | 233 | (29 | ) | ||||||
Total deferred | 1,118 | (134 | ) | ||||||
Income tax expense (benefit) | $ | (152 | ) | $ | 5,043 | ||||
Deferred taxes components | ' | ||||||||
Deferred taxes consists of: | |||||||||
December 31, | |||||||||
2013 | 2012 | ||||||||
Deferred tax assets: | |||||||||
Prepaid Expenses | $ | (110 | ) | $ | (16 | ) | |||
Fixed Assets | (780 | ) | 1,591 | ||||||
Unrealized Losses | 1,347 | - | |||||||
Total deferred tax asset net | 457 | 1,575 | |||||||
Total deferred tax assets | 457 | 1,575 | |||||||
Valuation allowance | - | - | |||||||
Net deferred tax assets | $ | 457 | $ | 1,575 | |||||
Reconciliation tax benefit | ' | ||||||||
The expense or benefit for income taxes differs from the amount computed by applying the U.S. federal | |||||||||
income tax rate of 35% to income or loss before income taxes as follows for the years ended: | |||||||||
2013 | 2012 | ||||||||
U.S. federal income tax expense\(benefit) at statutory rates | 885 | 3,999 | |||||||
Permanent differences | - | 2 | |||||||
State income tax expense\(benefit), net of federal impact | 233 | 1,048 | |||||||
Other | (1,270 | ) | (6 | ) | |||||
- | - | ||||||||
(152 | ) | 5,043 | |||||||
Reconciliation of change in the net deferred tax assets and liabilities | ' | ||||||||
Reconciliation of change in the net deferred tax assets and liabilities: | |||||||||
2013 | |||||||||
Net change in deferred income tax assets and liabilities from the preceeding table: | $ | 1,118 | |||||||
Net change in deferred income tax assets and liabilities associated with Other Comprehensive Income | - | ||||||||
Deferred income tax benefit for the period | $ | 1,118 |
3_Property_and_Equipment_Detai
3 Property and Equipment (Details Narrative) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Property, Plant and Equipment [Abstract] | ' | ' |
Depreciation expense for year ended 12/31/13 | $2,373 | $0 |
New Equipment purchase | 9,712 | ' |
Software purchase | $4,250 | ' |
Software and equipment will be fully depreciated | '3 years | ' |
4_Income_Taxes_Provision_for_t
4 Income Taxes - Provision for taxes (Details) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Current: (benefit) expense | ' | ' |
Federal | ($1,270) | $3,910 |
State | ' | 1,267 |
Total current | -1,270 | 5,177 |
Deferred: (benefit) expense | ' | ' |
Federal | 885 | -105 |
State | 233 | -29 |
Total deferred | 1,118 | -134 |
Income tax expense (benefit) | ($152) | $5,043 |
4_Income_Taxes_Deferred_taxes_
4 Income Taxes - Deferred taxes components (Details) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Deferred tax assets: | ' | ' |
Prepaid Expenses | ($110) | ($16) |
Fixed Assets | -780 | 1,591 |
Unrealized Losses | 1,347 | ' |
Total deferred tax asset net | 457 | 1,575 |
Total deferred tax assets | 457 | 1,575 |
Valuation allowance | ' | ' |
Net deferred tax assets | $457 | $1,575 |
4_Income_Taxes_Reconciliation_
4 Income Taxes - Reconciliation tax benefit (Details) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Income Tax Disclosure [Abstract] | ' | ' |
U.S. Federal income tax rate (as a percent) | 35.00% | 35.00% |
U.S. federal income tax expense\(benefit) at statutory rates | $885 | $3,999 |
Permanent differences | ' | 2 |
State income tax expense\(benefit), net of federal impact | 233 | 1,048 |
Other | -1,270 | -6 |
Change in valuation | ' | ' |
Income tax (benefit) expense | ($152) | $5,043 |
4_Income_Taxes_Reconciliation_1
4 Income Taxes - Reconciliation of change in the net deferred tax assets and liabilities (Details) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Reconciliation of change in the net deferred tax assets and liabilities: | ' | ' |
Net change in deferred income tax assets and liabilities from the preceeding table: | $1,118 | ' |
Net change in deferred income tax assets and liabilities associated with Other Comprehensive Income | ' | ' |
Deferred income tax benefit for the period | $1,118 | ($134) |
5_Related_Parties_Details
5 Related Parties (Details) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Related Party Transaction [Line Items] | ' | ' |
Management fees, related parties | $77,697 | $85,123 |
Accounts receivable, related party | 19,390 | 39,212 |
Indebtedness to related parties | 700 | 800 |
President [Member] | ' | ' |
Related Party Transaction [Line Items] | ' | ' |
Amount of transaction | $12,000 | $12,000 |