Vegalab (VEGL) 10-K 29 Mar 16 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 15, 2016	Jun. 30, 2015
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Entity Registrant Name	HPC Acquisitions, Inc.
Entity Central Index Key	1,435,224
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 79,920
Trading Symbol	HPCQ
Entity Common Stock, Shares Outstanding		19,000,000

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current Assets
Cash and cash equivalents	$ 78,278	$ 34,330
Accounts receivable - related party	0	1,500
Prepaid expenses	1,250	0
TOTAL ASSETS	79,528	35,830
Current Liabilities
Notes payable to investors	122,300	122,300
Accrued interest payable to investors	7,742	2,215
Accounts payable - trade	2,653	21,529
Note payable to controlling stockholder	87,352	84,173
Accrued interest payable to controlling stockholder	24,427	19,288
Total Liabilities	$ 244,474	$ 249,505
Commitments and Contingencies
Stockholders' Equity (Deficit)
Preferred stock - $0.001 par value. 10,000,000 shares authorized. None issued and outstanding	$ 0	$ 0
Common stock - $0.001 par value. 50,000,000 shares authorized. 6,989,000 shares issued and outstanding,	6,989	6,989
Additional paid-in capital	503,380	403,380
Accumulated deficit	(675,315)	(624,044)
Total Stockholders’ Equity (Deficit)	(164,946)	(213,675)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 79,528	$ 35,830

BALANCE SHEETS _Parenthetical_

BALANCE SHEETS [Parenthetical] - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	50,000,000	50,000,000
Common Stock, Shares, Issued	6,989,000	6,989,000
Common Stock, Shares, Outstanding	6,989,000	6,989,000

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Net revenues	$ 0	$ 0
Operating expenses
Professional fees	26,866	102,298
General and administrative expenses	10,745	17,389
Total operating expenses	37,611	119,687
Loss from operations	(37,611)	(119,687)
Other income (expense)
Interest expense on notes payable: to third parties	(8,520)	(3,696)
Interest expense on notes payable: to controlling stockholder	(5,140)	(4,658)
Income (Loss) before provision for income taxes	(51,271)	(128,041)
Provision for income taxes	0	0
Net Income (Loss)	$ (51,271)	$ (128,041)
Income (loss) per weighted-average share of common stock outstanding, basic and diluted	$ (0.01)	$ (0.02)
Weighted-average number of common shares outstanding - basic and diluted	6,989,000	6,987,797

STATEMENT OF CHANGES IN STOCKHO

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY( DEFICIT) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated deficit [Member]
Balance at Dec. 31, 2013	$ (86,584)	$ 6,984	$ 402,435	$ (496,003)
Balance (in shares) at Dec. 31, 2013		6,984,000
Stock issued in settlement of expired negotiations related to proposed acquisition transaction	950	$ 5	945	0
Stock issued in settlement of expired negotiations related to proposed acquisition transaction (in shares)		5,000
Net Income (Loss) Attributable to Parent	(128,041)	$ 0	0	(128,041)
Balance at Dec. 31, 2014	(213,675)	$ 6,989	403,380	(624,044)
Balance (in shares) at Dec. 31, 2014		6,989,000
Deposit received on shares to be issued	100,000	$ 0	100,000	0
Net Income (Loss) Attributable to Parent	(51,271)			(51,271)
Balance at Dec. 31, 2015	$ (164,946)	$ 6,989	$ 503,380	$ (675,315)
Balance (in shares) at Dec. 31, 2015		6,989,000

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	$ (51,271)	$ (128,041)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for operating expenses	0	950
(Increase) Decrease in:
Accounts receivable - related party	1,500	(1,500)
Prepaid expenses	(1,250)	2,163
Increase (Decrease) in:
Accounts payable - trade	(2,752)	18,603
Accrued interest payable to third parties	(10,597)	2,115
Accrued interest payable to controlling stockholder	5,139	4,659
Net cash used in operating activities	(59,231)	(101,051)
Cash flows from investing activities	0	0
Cash flows from financing activities
Proceeds from note payable: to third parties	0	122,300
Proceeds from note payable: to controlling stockholder	3,179	13,030
Deposit received on shares to be issued	100,000	0
Net cash provided by financing activities	103,179	135,330
Increase in Cash	43,948	34,279
Cash at beginning of period	34,330	51
Cash at end of period	78,278	34,330
Supplemental disclosures
Interest paid	1,000	0
Income taxes paid	$ 0	$ 0

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations [Text Block]	NOTE A – ORGANIZATION AND DESCRIPTION OF BUSINESS HPC Acquisitions, Inc. (Company) was initially formed under the laws of the State of Minnesota as Herky Packing Co. on July 17, 1968. The Company initially produced and marketed meat snack foods, principally beef jerky, smoked dried beef and snack sausages, through food brokers, distributors and wagon jobbers. Despite a 1970 restructuring, including the relocation to an approximate 12,500 square foot production facility, the Company’s efforts were unsuccessful and all operations were terminated by the end of 1970. On April 10, 1972, the Company changed its corporate name to H. P. C. Incorporated. In connection with this name change, the Company acquired Ed Stein’s Tire Center, Inc, a Minneapolis, Minnesota-based distributor of Gates tires. This acquisition was unsuccessful and reversed in 1973. Since December 31, 1973, the Company has had no operations, assets or significant liabilities. On August 7, 2006, the Company changed its state of incorporation from Minnesota to Nevada by means of a merger with and into HPC Acquisitions, Inc., a Nevada corporation formed on June 12, 2006 solely for the purpose of effecting the reincorporation. The Articles of Incorporation and Bylaws of the Nevada corporation are the Articles of Incorporation and Bylaws of the surviving corporation. Such Articles of Incorporation modified the Company’s capital structure to allow for the issuance of up to 50,000,000 0.001 10,000,000 0.001

PREPARATION OF FINANCIAL STATEM

PREPARATION OF FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE B – PREPARATION OF FINANCIAL STATEMENTS The Company follows the accrual basis of accounting in accordance with generally accepted accounting principles and has a year-end of December 31. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities 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. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented.

GOING CONCERN UNCERTAINTY

GOING CONCERN UNCERTAINTY	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE C – GOING CONCERN UNCERTAINTY The Company has no operations, limited cash on hand, no operating assets, significant debt for a company of its size and a business plan with inherent risk. Because of these factors, the Company’s auditor has issued an audit opinion on the Company’s financial statements which includes a statement describing our going concern status. This means, in our auditor’s opinion, substantial doubt about our ability to continue as a going concern exists at the date of their opinion. The Company's continued existence is dependent upon its ability to generate sufficient cash flows from operations to support its daily operations as well as provide sufficient resources to retire existing liabilities and obligations on a timely basis. Further, the Company faces considerable risk in it’s business plan and a potential shortfall of funding due to our inability to raise capital in the equity securities market. If no additional operating capital is received during the next twelve months, the Company will be forced to rely on existing cash in the bank and additional funds loaned by management and/or significant stockholders. The Company’s business plan is to seek an acquisition or merger with a private operating company which offers an opportunity for growth and possible appreciation of our stockholders’ investment in the then issued and outstanding common stock. However, there is no assurance that the Company will be able to successfully consummate an acquisition or merger with a private operating company or, if successful, that any acquisition or merger will result in the appreciation of our stockholders’ investment in the then outstanding common stock. The Company’s majority stockholder has provided the necessary working capital to maintain the corporate status of the Company. The Company remains dependent upon additional external sources of financing; including being dependent upon its management and/or significant stockholders to provide sufficient working capital in excess of the Company’s initial capitalization to preserve the integrity of the corporate entity. It is the intent of management and significant stockholders to provide sufficient working capital necessary to support and preserve the integrity of the corporate entity. However, no formal commitments or arrangements to advance or loan funds to the Company or repay any such advances or loans exist. There is no legal obligation for either management or significant stockholders to provide additional future funding. The Company anticipates offering future sales of equity securities. However, there is no assurance that the Company will be able to obtain additional funding through the sales of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company. The Company’s certificate of incorporation authorizes the issuance of up to 10,000,000 50,000,000 In such a restricted cash flow scenario, the Company would be unable to complete its business plan steps, and would, instead, delay all cash intensive activities. Without necessary cash flow, the Company may become dormant during the next twelve months, or until such time as necessary funds could be raised in the equity securities market. While the Company is of the opinion that good faith estimates of the Company’s ability to secure additional capital in the future to reach its goals have been made, there is no guarantee that the Company will receive sufficient funding to sustain operations or implement any future business plan steps.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE D - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1. The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents. 2. The Company has adopted the provisions required by the Start-Up Activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the reorganization of the Company were charged to operations as incurred. 3. The Company files income tax returns in the United States of America and may file, as applicable and appropriate, various state(s). With few exceptions, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for years ending before December 31, 2012. The Company does not anticipate any examinations of returns filed since January 1, 2013. The Company uses the asset and liability method of accounting for income taxes. At December 31, 2015, 2014 and 2013, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences. Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals. The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification. The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority. As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits. Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements. Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date. As of December 31, 2015 and 2014 the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation. 5. The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows. 6. Management has evaluated all other activity of the Company through the release date of these financial statements for disclosure consideration.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE E - FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amount of cash, accounts receivable, accounts payable and notes payable, as applicable, approximates fair value due to the short term nature of these items and/or the current interest rates payable in relation to current market conditions. Interest rate risk is the risk that the Company’s earnings are subject to fluctuations in interest rates on either investments or on debt and is fully dependent upon the volatility of these rates. The Company does not use derivative instruments to moderate its exposure to interest rate risk, if any. Financial risk is the risk that the Company’s earnings are subject to fluctuations in interest rates or foreign exchange rates and are fully dependent upon the volatility of these rates. The Company does not use derivative instruments to moderate its exposure to financial risk, if any.

NOTES PAYABLE TO INVESTORS

NOTES PAYABLE TO INVESTORS	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	During 2014, the Company has borrowed an aggregate $ 122,300 th December 31, December 31, 2015 2014 Outstanding principal $ 122,300 $ 122,300 Accrued interest payable 7,644 2,215 Total obligation outstanding $ 129,944 $ 124,515 Subsequent to December 31, 2015, the Company, in anticipation of a change-in-control transaction, repaid all outstanding notes to investors.

NOTE PAYABLE TO CONTROLLING STO

NOTE PAYABLE TO CONTROLLING STOCKHOLDER	12 Months Ended
	Dec. 31, 2015
Note Payable Related Party Abstract [Abstract]
Note Payable Related Party [Text Block]	NOTE G - NOTE PAYABLE TO CONTROLLING STOCKHOLDER The Company and its current controlling stockholder, Craig Laughlin, have agreed that additional funds will be necessary in the foreseeable future to support the corporate entity and comply with the periodic reporting requirements of the Securities Exchange Act of 1934, as amended. To this end, Mr. Laughlin has agreed to lend the Company up to an additional $ 50,000 6.0 87,351 84,173 24,427 19,288

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE H - INCOME TAXES Year ended Year ended December 31, December 31, Federal: Current $ - $ - Deferred - - - - State: Current - - Deferred - - - - Total $ - $ - As of December 31, 2015, the Company has an aggregate net operating loss carryforward of approximately $ 266,000 34 Year ended Year ended December 31, December 31, 2015 2014 Statutory rate applied to income before income taxes $ (17,400) $ (43,600) Increase (decrease) in income taxes resulting from: State income taxes - - Increase in valuation allowance - 43,600 Utilization of net operating loss carryforward 17,400 - Income Tax Expense (Benefit) $ - $ - December 31, December 31, 2015 2014 Deferred tax assets Net operating loss carryforwards $ 91,000 $ 73,600 Less valuation allowance (91,000) (73,600) Net Deferred Tax Asset $ - $ - During each of the years ended December 31, 2015 and 2014, the valuation allowance against the deferred tax asset increased (decreased) by approximately $ (17,400) 43,600

PROPOSED COMBINATION TRANSACTIO

PROPOSED COMBINATION TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Business Combinations Abstract [Abstract]
Business Combination Disclosure [Text Block]	NOTE I - PROPOSED COMBINATION TRANSACTIONS On November 18, 2010, the Company reached an understanding for pursuing negotiations on a business combination transaction with Quest Water Solutions, Inc. (Quest) (a Canadian corporation) to consummate a business acquisition transaction. Consummation of the contemplated transaction with Quest was subject to the satisfactory completion of all appropriate due diligence on the part of both parties and negotiation of the final terms of a definitive agreement. Quest paid the Company non-refundable fees to reserve the exclusive rights to negotiate with the Company and allow both parties to complete the necessary due diligence totaling approximately $ 19,500 5,000 In March 2014, the Company issued 5,000 0.19 During the fourth quarter of 2015, the Company entered into a Letter of Intent with an unrelated third party for a change in control transaction. The unrelated third party paid $ 100,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE J - SUBSEQUENT EVENTS During the first quarter of 2016, the Company repaid approximately $130,000 in outstanding principal and accrued interest to third-party investors, and $113,786 in outstanding principal and accrued interest to Craig S. Laughlin. On March 8, 2016, the Company sold 12,011,000 shares to David Selakovic for $303,100, of which $100,000 was received as a deposit in 2015 as discussed in Note I. As a result of this transaction, the Company had a change of control. Through March 22, 2016, the Company sold 760,000 shares to unrelated accredited investors for $380,000.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Cash and Cash Equivalents, Policy [Policy Text Block]	1. The Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents.
Costs Incurred, Policy [Policy Text Block]	2. The Company has adopted the provisions required by the Start-Up Activities topic of the FASB Accounting Standards Codification whereby all costs incurred with the reorganization of the Company were charged to operations as incurred.
Income Tax, Policy [Policy Text Block]	3. The Company files income tax returns in the United States of America and may file, as applicable and appropriate, various state(s). With few exceptions, the Company is no longer subject to U.S. federal, state and local, as applicable, income tax examinations by regulatory taxing authorities for years ending before December 31, 2012. The Company does not anticipate any examinations of returns filed since January 1, 2013. The Company uses the asset and liability method of accounting for income taxes. At December 31, 2015, 2014 and 2013, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences. Temporary differences generally represent differences in the recognition of assets and liabilities for tax and financial reporting purposes, primarily accumulated depreciation and amortization, allowance for doubtful accounts and vacation accruals. The Company has adopted the provisions required by the Income Taxes topic of the FASB Accounting Standards Codification. The Codification Topic requires the recognition of potential liabilities as a result of management’s acceptance of potentially uncertain positions for income tax treatment on a “more-likely-than-not” probability of an assessment upon examination by a respective taxing authority. As a result of the implementation of Codification’s Income Tax Topic, the Company did not incur any liability for unrecognized tax benefits.
Income (Loss) per share Policy [Policy Text Block]	Basic earnings (loss) per share is computed by dividing the net income (loss) available to common stockholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements. Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company’s net income (loss) position at the calculation date. As of December 31, 2015 and 2014 the Company had no outstanding stock warrants, options or convertible securities which could be considered as dilutive for purposes of the loss per share calculation.
New Accounting Pronouncements, Policy [Policy Text Block]	5. The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows.
Subsequent Events, Policy [Policy Text Block]	6. Management has evaluated all other activity of the Company through the release date of these financial statements for disclosure consideration.

NOTES PAYABLE TO INVESTORS (Tab

NOTES PAYABLE TO INVESTORS (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Short-term Debt [Table Text Block]	These notes may be prepaid at any time without penalty and are unsecured. December 31, December 31, 2015 2014 Outstanding principal $ 122,300 $ 122,300 Accrued interest payable 7,644 2,215 Total obligation outstanding $ 129,944 $ 124,515

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	The components of income tax (benefit) expense for each of the years ended December 31, 2015 and 2014, respectively, are as follows: Year ended Year ended December 31, December 31, Federal: Current $ - $ - Deferred - - - - State: Current - - Deferred - - - - Total $ - $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The Company's income tax expense (benefit) for each of the years ended December 31, 2015 and 2014, respectively, differed from the statutory federal rate of 34 Year ended Year ended December 31, December 31, 2015 2014 Statutory rate applied to income before income taxes $ (17,400) $ (43,600) Increase (decrease) in income taxes resulting from: State income taxes - - Increase in valuation allowance - 43,600 Utilization of net operating loss carryforward 17,400 - Income Tax Expense (Benefit) $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Temporary differences, consisting primarily of the prospective usage of net operating loss carryforwards give rise to deferred tax assets and liabilities as of December 31, 2015 and 2014, respectively: December 31, December 31, 2015 2014 Deferred tax assets Net operating loss carryforwards $ 91,000 $ 73,600 Less valuation allowance (91,000) (73,600) Net Deferred Tax Asset $ - $ -

ORGANIZATION AND DESCRIPTION 20

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Textual) - $ / shares	Dec. 31, 2015	Dec. 31, 2014	Jun. 12, 2006
Authorized Shares Common Stock	50,000,000	50,000,000	50,000,000
Common Stock Par Value Per Share	$ 0.001	$ 0.001	$ 0.001
Authorized Shares Preferred stock	10,000,000	10,000,000	10,000,000
Preferred Stock Par Value Per Share	$ 0.001	$ 0.001	$ 0.001

GOING CONCERN UNCERTAINTY (Deta

GOING CONCERN UNCERTAINTY (Details Textual) - shares	Dec. 31, 2015	Dec. 31, 2014	Jun. 12, 2006
Going Concern [Line Items]
Preferred Stock, Shares Authorized	10,000,000	10,000,000	10,000,000
Common Stock, Shares Authorized	50,000,000	50,000,000	50,000,000

NOTES PAYABLE TO INVESTORS (Det

NOTES PAYABLE TO INVESTORS (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Outstanding principal	$ 122,300	$ 122,300
Accrued interest payable	24,427	19,288
Investor [Member]
Outstanding principal	122,300	122,300
Accrued interest payable	7,644	2,215
Total obligation outstanding	$ 129,944	$ 124,515

NOTES PAYABLE TO INVESTORS (D23

NOTES PAYABLE TO INVESTORS (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Notes Payable, Current, Total	$ 122,300	$ 122,300
Investor [Member]
Notes Payable, Current, Total	$ 122,300	$ 122,300
Debt Instrument, Description	approximately $91,000 in the 4th quarter) on eight (8) separate promissory notes payable to six (6) separate unrelated third parties. These notes bear interest at either 5.0% or 6.0% per annum and are due on the earlier of October 1, 2015 or upon closing by the Company of a financing in the amount of $1,000,000 or more.

NOTE PAYABLE TO CONTROLLING S24

NOTE PAYABLE TO CONTROLLING STOCKHOLDER (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Notes Payable, Related Parties, Current	$ 87,352	$ 84,173
Interest Payable, Current	$ 24,427	19,288
Majority Shareholder [Member]
Debt Instrument, Term	3 years
Notes Payable, Related Parties, Current	$ 50,000
Interest Payable, Current	$ 24,427	$ 19,288
Debt Instrument, Interest Rate, Stated Percentage	6.00%

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Federal:
Current	$ 0	$ 0
Deferred	0	0
Federal Income Tax Expense (Benefit)	0	0
State:
Current	0	0
Deferred	0	0
State and Local Income Tax Expense (Benefit)	0	0
Total	$ 0	$ 0

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Statutory rate applied to income before income taxes	$ (17,400)	$ (43,600)
Increase (decrease) in income taxes resulting from:
State income taxes	0	0
Increase in valuation allowance	0	43,600
Utilization of net operating loss carryforward	17,400	0
Income Tax Expense (Benefit)	$ 0	$ 0

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets
Net operating loss carryforwards	$ 91,000	$ 73,600
Less valuation allowance	(91,000)	(73,600)
Net Deferred Tax Asset	$ 0	$ 0

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Operating Loss Carryforwards	$ 266,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ (17,400)	$ 43,600

PROPOSED COMBINATION TRANSACT29

PROPOSED COMBINATION TRANSACTIONS (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2011	Dec. 31, 2010
Company Non Refundable Fees				$ 19,500	$ 5,000
Company's Management Spent In Excess In Performing Due Diligence Tasks Related To Various Proposed Acquisition			$ 100,000
Stock Issued During Period, Value, Acquisitions		$ 950
Restricted Stock [Member]
Stock Issued During Period, Shares, Acquisitions	5,000
Stock Issued During Period, Value, Acquisitions	$ 950
Share Price	$ 0.19

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Proceeds from Contributions from Affiliates			$ 100,000	$ 0
Subsequent Event [Member] | Chief Executive Officer [Member]
Subsequent Event [Line Items]
Repayments of Related Party Debt		$ 113,786
Subsequent Event [Member] | Third Party Invstors [Member]
Subsequent Event [Line Items]
Repayments of Related Party Debt		$ 130,000
Subsequent Event [Member] | David Selakovic [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	12,011,000
Stock Issued During Period, Value, New Issues	$ 303,100
Proceeds from Contributions from Affiliates	$ 100,000
Subsequent Event [Member] | Accredited Investors [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	760,000
Stock Issued During Period, Value, New Issues	$ 380,000