Accelera Innovations (ACNV) 10-Q/A 21 Apr 16 2013 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2013	Apr. 08, 2016
Document And Entity Information
Entity Registrant Name	ACCELERA INNOVATIONS, INC.
Entity Central Index Key	1,444,144
Document Type	10-Q/A
Document Period End Date	Mar. 31, 2013
Amendment Flag	true
Amendment Description	Amendment No. 1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		46,713,716
Trading Symbol	ACNV
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,013

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011	Apr. 28, 2008
Current Assets
Cash	$ 10		$ 160	$ 5,874
Due from shareholder	194,248
Total Current Assets	194,258
TOTAL ASSETS	$ 194,258	$ 0
Current Liabilities
Accounts payable
Preferred stock subscription payable	$ 194,248
Total Current Liabilities	194,248
TOTAL LIABILITIES	$ 194,248
Stockholders’ Equity
Preferred stock; $0.0001 par value; 10,000,000 shares authorized; 0 shares issued and outstanding
Common stock; 100,000,000 authorized; $0.0001 par value 21,511,812 shares and 21,311,812 shares issued and outstanding as of March 31, 2013 and December 31, 2012 respectively	$ 2,151	$ 2,131			$ 4,000
Additional paid in capital	7,037,614	5,287,534
Accumulated deficit during development stage	(7,039,755)	$ (5,289,665)
Total Stockholders’ Equity	10
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 194,258	$ 0

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares issued	21,511,812	21,311,812
Common stock, shares outstanding	21,511,812	21,311,812

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		59 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
Income Statement [Abstract]
Revenues
Operating Expenses
General and administrative	$ 1,750,090	$ 33,391	$ 7,039,755
Total operating expenses	1,750,090	33,391	7,039,755
NET LOSS	$ (1,750,090)	$ (33,391)	$ (7,039,755)
BASIC AND DILUTED LOSS PER SHARE	$ (0.08)	$ 0
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING	21,505,145	20,567,625

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows - USD ($)	3 Months Ended		59 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
OPERATING ACTIVITIES:
Net loss	$ (1,750,090)	$ (33,391)	$ (7,039,755)
Adjustment to reconcile net loss to net cash used in operations:
Stock based compensation	$ 1,750,000		$ 6,750,000
Changes in operating assets and liabilities:
Accounts payable and accrued expenses
Net Cash used in Operating Activities	$ (90)	$ (33,391)	$ (289,755)
FINANCING ACTIVITIES:
Proceeds from common stock issuance		$ 27,650	253,250
Purchase of treasury stock			(300)
Shareholder advances	$ 100	$ 27	36,815
Net cash provided by financing activities	100	27,677	289,765
Net increase (decrease) in cash	$ 10	(5,714)	$ 10
Cash, beginning of period		5,874
Cash, end of period	$ 10	$ 160	$ 10
Supplemental disclosure of non-cash investing and financing activities:
Proceeds from issuance of preferred stock deposited into Synergistic Holdings, LLC	194,248		194,248
Common shares issued for cashless exercise of stock options	20		95
Forgiveness of debt by shareholder	$ 100	$ 27	$ 20,460

Background Information

Background Information	3 Months Ended
	Mar. 31, 2013
Background Information
Background Information	1. Background Information Accelera Innovations, Inc., formerly Accelerated Acquisitions IV, Inc. (the “Company”) was incorporated in the state of Delaware on April 29, 2008 for the purpose of raising capital that is intended to be used in connection with its business plan which may include a possible merger, acquisition or other business combination with an operating business. The Company is currently in the development stage. All activities of the Company to date relate to its organization, initial funding, share issuances and regulatory compliance. On June 13, 2011, Synergistic Holdings, LLC (“Synergistic”) agreed to acquire 17,000,000 shares of the Company’s common stock par value $0.0001 for a price of $0.0001 per share. At the same time, Accelerated Venture Partners, LLC agreed to tender 3,750,000 of their 5,000,000 shares of the Company’s common stock par value $0.0001 for cancellation. Following these transactions, Synergistic owned 93.15% of the Company’s 18,250,000 issued and outstanding shares of common stock par value $0.0001 and the interest of Accelerated Venture Partners, LLC was reduced to approximately 6.85% of the total issued and outstanding shares. Simultaneously with the share purchase, Timothy Neher resigned from the Company’s Board of Directors and John Wallin was simultaneously appointed to the Company’s Board of Directors. Such action represents a change of control of the Company. On October 18, 2011 the Company filed a Certificate of Amendment to its Certificate of Incorporation with the Secretary of State of Delaware and change its name from Accelerated Acquisition IV, Inc. to “Accelera Innovations, Inc.” The Company is a healthcare service company that will initially focus on its sole asset that was licensed to the Company by Synergistic, a privately-held company organized under the laws of Illinois to further develop, pursuant to which the Company was granted a thirty (30) year exclusive, non-transferrable worldwide license for proprietary Internet-based, software (“Accelera Technology”) that improves the functionality and performance of healthcare services by making clinical healthcare data available to healthcare consumers. This relevant data is intended to serve as the backbone for self-management tools that will allow these same healthcare consumers to facilitate the self-management portion of their doctor-prescribed care plan and focus on the mostly costly disease states. This is accomplished through the proprietary technology, which is intended to identify and measure the severity of high/low stratification of the sickness level based upon evidence-based clinical and medical rules and delivers best-of-breed tools to insurance companies, doctors, hospitals, and employers.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2013
Going Concern
Going Concern	2. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the three months ended March 31, 2013, the Company has had no revenue and had a net loss of $1,750,090. As of March 31, 2013, the Company has an accumulated deficit of $7,039,755 during the development stage. And the Company has not emerged from the development stage. In view of these matters, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to begin operations and to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including term notes until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]
Significant Accounting Policies	3. Significant Accounting Policies USE OF ESTIMATES - 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. CASH AND CASH EQUIVALENTS - All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. The company has cash amounted to $0 and $10 as of March 31, 2012 and 2013 respectively and does not have cash equivalents as of March 31, 2013 and December 31, 2012. RESEARCH AND DEVELOPMENT EXPENSES - Expenditures for research, development, and engineering of products are expensed as incurred. COMMON STOCK - The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied. REVENUE AND COST RECOGNITION - The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. PREFERRED STOCK SUBSCRIPTION PAYABLE – During the period ended March 31, 2013, the Company’s affiliate received cash proceeds of $194,248 from investors for preferred stock subscriptions in the Company. The 48,562 shares of preferred stock have not been issued because the Company has not filed the Certificate of Designations to the State of Delaware, and the proceeds were deposited directly into the bank account of Synergistic, the Company’s affiliate. The preferred shares have not been issued to the investors and the Company has recorded the preferred stock subscriptions as a liability under preferred stock payable as of March 31, 2013. ADVERTISING COSTS - The Company’s policy regarding advertising is to expense advertising when incurred. INCOME TAXES - Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes resulting from temporary differences. Such temporary differences result from differences in the carrying value of assets and liabilities for tax and financial reporting purposes. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10), on January 1, 2007. The Company has not recognized a liability as a result of the implementation of ASC 740-10. A reconciliation of the beginning and ending amount of unrecognized tax benefits has not been provided since there is no unrecognized benefit since the date of adoption. The Company has not recognized interest expense or penalties as a result of the implementation of ASC 740-10. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. LOSS PER SHARE - Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted loss per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and the conversion of notes payable to common stock. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. At March 31, 2013, the Company did not have any potentially dilutive common shares. FINANCIAL INSTRUMENTS - In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “Fair Value Measurements and Disclosures” (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: ● Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2013. These financial instruments include stock options granted to the officers in 2012 and the three months ended March 31, 2013. RECENT ACCOUNTING PRONOUNCEMENTS Effective January 2012, the Company adopted ASU No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (ASU 2011-04). ASU 2011-04 represents the converged guidance of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on fair value measurement. A variety of measures are included in the update intended to either clarify existing fair value measurement requirements, change particular principles requirements for measuring fair value or for disclosing information about fair value measurements. For many of the requirements, the FASB does not intend to change the application of existing requirements under Accounting Standards Codification (ASC) Topic 820, Fair Value Measurements. ASU 2011-04 was effective for interim and annual periods beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements. Effective January 2012, the Company adopted ASU No. 2011-05, Presentation of Comprehensive Income (ASU 2011-05). ASU 2011-05 is intended to increase the prominence of items reported in other comprehensive income and to facilitate convergence of accounting guidance in this area with that of the IASB. The amendments require that all nonowner changes in shareholders’ equity be presented in a single continuous statement of comprehensive income or in two separate but consecutive statements. In December 2011, the FASB issued ASU No. 2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 (ASU 2011-12). ASU 2011-12 defers the provisions of ASU 2011-05 that require the presentation of reclassification adjustments on the face of both the statement of income and statement of other comprehensive income. Amendments under ASU 2011-05 that were not deferred under ASU 2011-12 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements. In December 2011, the FASB issued ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities (ASU 2011-11). The amendments in ASU 2011-11 require the disclosure of information on offsetting and related arrangements for financial and derivative instruments to enable users of its financial statements to understand the effect of those arrangements on its financial position. Amendments under ASU 2011-11 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after January 1, 2013. The Company is evaluating the effect, if any, adoption of ASU 2011-11 will have on its financial statements. In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive (ASU 2013-02). This guidance is the culmination of the FASB’s deliberation on reporting reclassification adjustments from accumulated other comprehensive income (AOCI). The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income. However, the amendments require disclosure of amounts reclassified out of AOCI in its entirety, by component, on the face of the statement of operations or in the notes thereto. Amounts that are not required to be reclassified in their entirety to net income must be cross referenced to other disclosures that provide additional detail. This standard is effective prospectively for annual and interim reporting periods beginning after December 15, 2012. The Company is evaluating the effect, if any, the adoption of ASU 2013-02 will have on its financial statements. In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Equity Transactions

Equity Transactions	3 Months Ended
	Mar. 31, 2013
Equity [Abstract]
Equity Transactions	4. Equity Transactions The Company has two classes of stock, preferred stock and common stock. There are 10 million shares of $.0001 par value preferred shares authorized. Preferred shares have not been defined for any preferences. There are 100 million shares of $.0001 par value common shares authorized. The company has 21,511,812 and 21,311,812 issued and outstanding shares as of March 31, 2013 and December 31, 2012, respectively. At inception, the Company has issued 5,000,000 shares of restricted common stock to the incorporator for initial funding, in the amount of $4,000. On June 16, 2011, the Company issued 17,000,000 shares of common stock in exchange for licensing agreement and consulting agreement. In association with the change in control and exchange, the former majority shareholder tendered 3,750,000 shares of common stock in exchange for option to purchase 2,250,000 shares. The option was exercised. From the period beginning September 2011 through December 31, 2011, the Company issued 39,975 shares of common stock, at $4.00 per share in cash, for a total amount of $159,900. From the period beginning January 1, 2012 through March 31, 2012, the Company issued 6,912 shares of common stock, at $4.00 per share in cash, for a total amount of $27,650. From the period beginning April 1, 2012 through June 30, 2012, the Company issued 15,000 shares of common stock, at $4.00 per share in cash, for a total amount of $60,000. On April 26, 2012, the Company entered into an employment agreement with John F. Wallin., as the President and Chief Executive Officer “CEO” of the Company. In consideration of the services, the Company agreed to issue a stock option to purchase 1,750,000 shares of the Company’s common stock at an exercise price of $.0001 per share, vesting over a four year period. The stock option shall vest with respect to 20% of the total number of shares which are the subject of the option (350,000 shares) immediately after the effective date of the agreement, thereafter the remaining shares granted under the option shall vest ratably on a monthly basis (29,166 shares per month) at the end of each month over a 48-month period. Notwithstanding the foregoing, in the event of a closing of a Change of Control transaction, all options from this agreement and others shall immediately vest and become fully exercisable. The employment agreement with Mr. Wallin provides that, upon completion of two million dollars in financing, the Company shall begin to pay John a base salary of $250,000 per year, to be paid at the times and subject to the Company’s standard payroll practices, subject to applicable withholding. Base salary shall be reviewed at least annually, and increased as determined by the Board. So long as Mr. Wallin has not been terminated for cause, as defined in the employment agreement, he will be eligible for bonus compensation, payable immediately following completion of the Company’s financial statements for each full fiscal year, commencing with the 2013 fiscal year. Mr. Wallin’s annual bonus targets are still being developed by the Company and will be adjusted from time to time, based upon the Company’s achieving 100% of certain financial metrics plan targets to be determined by the Board. On April 26, 2012, the Company entered into an employment agreement with James R. Millikan, as the Chief Operating Officer “COO” of the Company reporting to the President and CEO. In consideration of the services, the Company agreed to issue a stock option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $.0001 per share, vesting over a four year period. The stock option shall vest with respect to 20% of the total number of shares which are the subject of the option (200,000 shares) immediately after the effective date of the agreement, thereafter the remaining shares granted under the option shall vest ratably on a monthly basis (16,666 shares per month) at the end of each month over a 48-month period. Notwithstanding the foregoing, in the event of a closing of a Change of Control transaction, all options from this agreement and others shall immediately vest and become fully exercisable. The employment agreement with Mr. Millikan provides that, upon completion of two million dollars in financing, the Company shall begin to pay Jim a base salary of $175,000 per year, to be paid at the times and subject to the Company’s standard payroll practices, subject to applicable withholding. Base salary shall be reviewed at least annually, and increased as determined by the Board. So long as Mr. Millikan has not been terminated for cause, as defined in the employment agreement, he will be eligible for bonus compensation, payable immediately following completion of the Company’s financial statements for each full fiscal year, commencing with the 2013 fiscal year. Mr. Millikan’s annual bonus targets are still being developed by the Company and will be adjusted from time to time, based upon the Company’s achieving 100% of certain financial metrics plan Targets to be determined by the Board. On, April 26, 2012, the Company entered into an employment agreement with Cynthia Boerum, as the Chief Strategic Officer “CSO” of the Company reporting to the President and CEO. In consideration of the services, the Company agreed to issue a stock option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $.0001 per share, vesting over a four year period. The stock option shall vest with respect to 20% of the total number of shares which are the subject of the option (200,000 shares) immediately after the effective date of the agreement, thereafter the remaining shares granted under the option shall vest ratably on a monthly basis (16,666 shares per month) at the end of each month over a 48-month period. Notwithstanding the foregoing, in the event of a closing of a Change of Control transaction, all options from this agreement and others shall immediately vest and become fully exercisable. The employment agreement with Ms. Boerum provides that, upon completion of two million dollars in financing, the Company shall begin to pay Cynthia a base salary of $150,000 per year, to be paid at the times and subject to the Company’s standard payroll practices, subject to applicable withholding. Base salary shall be reviewed at least annually, and increased as determined by the Board. So long as Ms. Boerum has not been terminated for cause, as defined in the employment agreement, she will be eligible for bonus compensation, payable immediately following completion of the Company’s financial statements for each full fiscal year, commencing with the 2013 fiscal year. Ms. Boerum’s annual bonus targets are still being developed by the Company and will be adjusted from time to time, based upon the Company’s achieving 100% of certain financial metrics plan Targets to be determined by the Board. On, January 3, 2013 the Company entered into an employment agreement with Patrick Custardo, as the Chief Acquisitions Officer “CAO” of the Company reporting to the President and CEO. In consideration of the services, the Company agreed to issue a stock option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $.0001 per share, vesting over a four year period. The stock option shall vest with respect to 20% of the total number of shares which are the subject of the option (200,000 shares) immediately after the effective date of the agreement, thereafter the remaining shares granted under the option shall vest ratably on a monthly basis (16,666 shares per month) at the end of each month over a 48-month period. Notwithstanding the foregoing, in the event of a closing of a Change of Control transaction, all options from this agreement and others shall immediately vest and become fully exercisable. The employment agreement with Mr. Custardo provides that, upon completion of two million dollars in financing, the Company shall begin to pay Patrick a base salary of $150,000 per year, to be paid at the times and subject to the Company’s standard payroll practices, subject to applicable withholding. Base salary shall be reviewed at least annually, and increased as determined by the Board. So long as Mr. Custardo has not been terminated for cause, as defined in the employment agreement, she will be eligible for bonus compensation, payable immediately following completion of the Company’s financial statements for each full fiscal year, commencing with the 2013 fiscal year. Mr. Custardo’s annual bonus targets are still being developed by the Company and will be adjusted from time to time, based upon the Company’s achieving 100% of certain financial metrics plan Targets to be determined by the Board. During the period ended March 31, 2013, the Company’s affiliate received cash proceeds of $194,248 from investors for preferred stock subscriptions in the Company. The 48,562 shares of preferred stock have not been issued because the Company has not filed the Certificate of Designations to the State of Delaware, and the proceeds were deposited directly into the bank of account of Synergistic, the Company’s affiliate. The preferred shares have not been issued to the investors and the Company has recorded the preferred stock subscriptions as a liability under preferred stock payable as of March 31, 2013. There are no warrants, or other common stock equivalents outstanding as of March 31, 2013 and December 31, 2012. Stock-based Compensation The Company recognizes stock-based compensation expense in its statement of operations based on estimates of the fair value of employee stock option and stock grant awards as measured on the grant date. For stock options, the Company uses the Black-Scholes option pricing model to determine the value of the awards granted. The Company amortizes the estimated value of the options as of the grant date over the stock options’ vesting period, which is generally four years. The Company has estimated the value of common stock into which the options are exercisable at $4 per share for financial reporting purposes. This amount was determined based on the price our stock was sold for in past private placements, the minimum stock price required for listing on any Nasdaq market, and the amount also approximates a $85 million valuation for the entire Company, which is considered “micro-cap” by most equity analysts. The stock based compensation expense is an estimate and significant judgment was involved in attempting to determine the value of common stock. The Company’s common stock has never traded publicly, and no stock has traded in private markets either, except for privately negotiated sales to the founder and other private investors of the company and the founder of the technology from which the company subsequently licensed rights. The Company does not have any offers for purchase of its common stock in any stage, and no stock is registered for resale with the Securities and Exchange Commission. The Company believes the only material estimate used in estimating the value stock options was the estimated fair value of the common stock, and that assumed volatility, term, interest rate and dividend yield changes would be not result in material differences in stock option valuations. Based on the assumed value of common stock, the grant-date fair value of options granted during the three months ended March 31, 2013, the year ended 2012 and 2011 was $6,750,000. The Company recognized stock-based compensation expense of $1,750,000, 5,000,000 and $0 during the three months ended March 31, 2013, year ended 2012 and 2011, respectively, which were included in general and administrative expenses. As of March 31, 2013, there was $13,000,000 of total unrecognized compensation cost related to unvested stock-based compensation awards, which is expected to be recognized over the weighted average remaining vesting period of approximately 3.5 years. The following is a summary of the outstanding options, as of March 31, 2013: Weighted Average Options Options Intrinsic Exercise Remaining Outstanding Vested Value Price Term Options, December 31, 2011 - - $ - $ - Granted - - Exercised - - Forfeited / expired - - Options, December 31, 2011 - - Granted 3,750,000 1,250,000 $ 4.00 $ 0.0001 3.3 years Exercised (750,000 ) - Forfeited / expired - - Options, December 31, 2012 3,000,000 1,250,000 Granted 1,000,000 437,500 4.00 0.0001 4 years Exercised (200,000 ) Forfeited / expired - - Options, March 31, 2013 3,800,000 1,687,500 Weighted average assumptions in the calculation of option value: Historical Volatility 268.0% Risk Free Rate 0.83% Dividend Yield 0.00% Forfeiture Rate 0.00% The Company has reserved a total of 5,327,953 shares of common stock for issuance under its stock award plan, and 4,327,953 of these shares remained available for future issuance as of March 31, 2013.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2013
Income Tax Disclosure [Abstract]
Income Taxes	5. Income Taxes The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of March 31, 2013 the Company had a loss and for the period April 29, 2008 (date of inception) through March 31, 2013. The net operating losses resulting from operating activities result in deferred tax assets of approximately $269,590 at the effective statutory rates which will expire by the year 2032. The deferred tax asset has been off-set by an equal valuation allowance. There are no current or deferred income tax expense or benefit recognized for the period ended March 31, 2013.

Restatement of Previously Issue

Restatement of Previously Issued Unaudited Condensed Financial Statements	3 Months Ended
	Mar. 31, 2013
Accounting Changes and Error Corrections [Abstract]
Restatement of Previously Issued Unaudited Condensed Financial Statements	6. Restatement of Previously Issued Unaudited Condensed Financial Statements As previously disclosed in the Company’s current report on Form 8-K filed with the SEC on July 21, 2015, the Company’s Board of Directors determined that the Company’s financial statements included in (i) its quarterly reports on Form 10-Q for the periods ended March 31, 2013, June 30, 2013 and September 30, 2013, (ii) its annual report on Form 10-K for the year ended December 31, 2013, (iii) its quarterly reports on Form 10-Q for the periods ended March 31, 2014, June 30, 2014 and September 30, 2014, and (iv) its annual report on Form 10-K for the year ended December 31, 2014 (collectively, the “Financial Statements”) could not be relied on. The Financial Statements contained errors related to (i) issuances of the Company’s preferred stock, the receipt of funds related to these issuances and the accounting for the use of the proceeds from these sales in each of the periods covered by the Financial Statements disclosed above, (ii) disclosure of a related party transactions, and (iii) the valuation of shares of the Company’s common stock issued as compensation. As more fully described in the unaudited financial statements contained herein, management determined that previously issued unaudited financial statements for the three months ended March 31, 2013 contained an error, which was non-cash in nature, relating to the issuance of Company preferred stock, the receipt of funds related to such issuance and the accounting for the use of proceeds from such sale. The Company evaluated the impact of this error under the SEC’s authoritative guidance on materiality and determined that the impact of this error on the unaudited financial statements for the three months ended March 31, 2013 was material. On July 20, 2015, after review by the Company’s independent registered public accounting firm, the Company’s Board of Directors concluded that the Company should restate its unaudited financial statements for the three months ended March 31, 2013 to reflect the correction of the previously identified error in the unaudited financial statements for this period. In order to reflect the error described herein, the Company restated the following unaudited financial statements of the Company, each in its entirety: (a) condensed balance sheet as of March 31, 2013, and (b) condensed statements of cash flows for the three months ended March 31, 2013 and for the cumulative period from inception (April 29, 2008) to March 31, 2013. There was no impact to our statement of operations or actual cash balances as a result of this error, and this error does not change net cash flows from operating activities, investing activities, and financing activities. During the period ended March 31, 2013, the Company’s affiliate received cash proceeds of $194,248 from investors for preferred stock subscriptions in the Company. The 48,562 shares of preferred stock have not been issued because the Company has not filed the Certificate of Designations with the State of Delaware, and the proceeds were deposited directly into the bank account of Synergistic, the Company’s affiliate. The preferred shares have not been issued to the investors and the Company has recorded the preferred stock subscriptions as a liability under preferred stock payable as of March 31, 2013. After a detailed review of the facts, the Company has concluded that the common stock and preferred stock to be issued as of March 31, 2013 should have been recorded in the financial statements for the three months ended March 31, 2013. The following tables present the restated items for the applicable date. ACCELERA INNOVATIONS, INC. CONDENSED BALANCE SHEET AS OF MARCH 31, 2013 As Originally Amount of Presented Restatement As Restated ASSETS Current Assets: Cash $ 10 $ - $ 10 Due from stockholder - 194,248 194,248 Total current assets 10 194,248 194,258 TOTAL ASSETS $ 10 $ 194,248 $ 194,258 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities: Accounts payable $ - $ - $ - Preferred stock subscription payable - 194,248 194,248 Total current liabilities - 194,248 194,248 TOTAL LIABILITIES - 194,248 194,248 STOCKHOLDERS’ DEFICIT Preferred stock - - - Common stock 2,151 - 2,151 Additional paid-in capital 7,037,614 - 7,037,614 Accumulated deficit (7,039,755 ) - (7,039,755 ) Total stockholders’ deficit 10 - 10 TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 10 $ 194,248 $ 194,258 ACCELERA INNOVATIONS, INC. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS THREE MONTH PERIOD ENDED MARCH 31, 2013 As Originally Amount of Presented Restatement As Restated Revenues $ - $ - $ - Operating expenses: General and administrative expenses 1,750,090 - 1,750,090 Total operating expenses 1,750,090 - 1,750,090 Net loss $ (1,750,090 ) $ - $ (1,750,090 ) Basic and diluted loss per share $ (0.08 ) $ (0.08 ) Weighted average number of shares outstanding 21,505,145 21,505,145 ACCELERA INNOVATIONS, INC. CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS THREE MONTH PERIOD ENDED MARCH 31, 2013 As Originally Amount of Presented Restatement As Restated OPERATING ACTIVITIES: Net loss $ (1,750,090 ) $ - $ (1,750,090 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock based compensation 1,750,000 - 1,750,000 Change in current assets and liabilities: Accounts payable and accrued expenses - - - Net cash used in operating activities (90 ) - (90 ) FINANCING ACTIVITIES: Shareholder advances 100 - 100 Net cash provided by financing activities 100 - 100 NET INCREASE IN CASH 10 - 10 CASH, BEGINNING OF PERIOD - - 0 CASH, END OF PERIOD $ 10 $ - $ 10 SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES: Proceeds from issuance of preferred stock deposited into Synergistic Holdings, LLC $ - $ 194,248 $ 194,248 Common shares issued for cashless exercise of stock options $ 20 $ - $ 20 Forgiveness of debt by shareholder $ 100 $ - $ 100

Significant Accounting Polici12

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2013
Accounting Policies [Abstract]
Use of Estimates	USE OF ESTIMATES - 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.
Cash and Cash Equivalents	CASH AND CASH EQUIVALENTS - All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. The company has cash amounted to $0 and $10 as of March 31, 2012 and 2013 respectively and does not have cash equivalents as of March 31, 2013 and December 31, 2012.
Research and Development Expenses	RESEARCH AND DEVELOPMENT EXPENSES - Expenditures for research, development, and engineering of products are expensed as incurred.
Common Stock	COMMON STOCK - The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.
Revenue and Cost Recognition	REVENUE AND COST RECOGNITION - The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
Preferred Stock Subscription Payable	PREFERRED STOCK SUBSCRIPTION PAYABLE – During the period ended March 31, 2013, the Company’s affiliate received cash proceeds of $194,248 from investors for preferred stock subscriptions in the Company. The 48,562 shares of preferred stock have not been issued because the Company has not filed the Certificate of Designations to the State of Delaware, and the proceeds were deposited directly into the bank account of Synergistic, the Company’s affiliate. The preferred shares have not been issued to the investors and the Company has recorded the preferred stock subscriptions as a liability under preferred stock payable as of March 31, 2013.
Advertising Costs	ADVERTISING COSTS - The Company’s policy regarding advertising is to expense advertising when incurred.
Income Taxes	INCOME TAXES - Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes resulting from temporary differences. Such temporary differences result from differences in the carrying value of assets and liabilities for tax and financial reporting purposes. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company adopted the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10), on January 1, 2007. The Company has not recognized a liability as a result of the implementation of ASC 740-10. A reconciliation of the beginning and ending amount of unrecognized tax benefits has not been provided since there is no unrecognized benefit since the date of adoption. The Company has not recognized interest expense or penalties as a result of the implementation of ASC 740-10. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.
Loss Per Share	LOSS PER SHARE - Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted loss per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and the conversion of notes payable to common stock. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation. At March 31, 2013, the Company did not have any potentially dilutive common shares.
Financial Instruments	FINANCIAL INSTRUMENTS - In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “Fair Value Measurements and Disclosures” (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below: ● Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. ● Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. ● Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of March 31, 2013. These financial instruments include stock options granted to the officers in 2012 and the three months ended March 31, 2013.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS Effective January 2012, the Company adopted ASU No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (ASU 2011-04). ASU 2011-04 represents the converged guidance of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on fair value measurement. A variety of measures are included in the update intended to either clarify existing fair value measurement requirements, change particular principles requirements for measuring fair value or for disclosing information about fair value measurements. For many of the requirements, the FASB does not intend to change the application of existing requirements under Accounting Standards Codification (ASC) Topic 820, Fair Value Measurements. ASU 2011-04 was effective for interim and annual periods beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements. Effective January 2012, the Company adopted ASU No. 2011-05, Presentation of Comprehensive Income (ASU 2011-05). ASU 2011-05 is intended to increase the prominence of items reported in other comprehensive income and to facilitate convergence of accounting guidance in this area with that of the IASB. The amendments require that all nonowner changes in shareholders’ equity be presented in a single continuous statement of comprehensive income or in two separate but consecutive statements. In December 2011, the FASB issued ASU No. 2011-12, Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05 (ASU 2011-12). ASU 2011-12 defers the provisions of ASU 2011-05 that require the presentation of reclassification adjustments on the face of both the statement of income and statement of other comprehensive income. Amendments under ASU 2011-05 that were not deferred under ASU 2011-12 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements. In December 2011, the FASB issued ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities (ASU 2011-11). The amendments in ASU 2011-11 require the disclosure of information on offsetting and related arrangements for financial and derivative instruments to enable users of its financial statements to understand the effect of those arrangements on its financial position. Amendments under ASU 2011-11 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after January 1, 2013. The Company is evaluating the effect, if any, adoption of ASU 2011-11 will have on its financial statements. In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive (ASU 2013-02). This guidance is the culmination of the FASB’s deliberation on reporting reclassification adjustments from accumulated other comprehensive income (AOCI). The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income. However, the amendments require disclosure of amounts reclassified out of AOCI in its entirety, by component, on the face of the statement of operations or in the notes thereto. Amounts that are not required to be reclassified in their entirety to net income must be cross referenced to other disclosures that provide additional detail. This standard is effective prospectively for annual and interim reporting periods beginning after December 15, 2012. The Company is evaluating the effect, if any, the adoption of ASU 2013-02 will have on its financial statements. In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

Equity Transactions (Tables)

Equity Transactions (Tables)	3 Months Ended
	Mar. 31, 2013
Equity [Abstract]
Summary of Outstanding Options	The following is a summary of the outstanding options, as of March 31, 2013: Weighted Average Options Options Intrinsic Exercise Remaining Outstanding Vested Value Price Term Options, December 31, 2011 - - $ - $ - Granted - - Exercised - - Forfeited / expired - - Options, December 31, 2011 - - Granted 3,750,000 1,250,000 $ 4.00 $ 0.0001 3.3 years Exercised (750,000 ) - Forfeited / expired - - Options, December 31, 2012 3,000,000 1,250,000 Granted 1,000,000 437,500 4.00 0.0001 4 years Exercised (200,000 ) Forfeited / expired - - Options, March 31, 2013 3,800,000 1,687,500
Schedule of Weighted Average Assumptions	Weighted average assumptions in the calculation of option value: Historical Volatility 268.0% Risk Free Rate 0.83% Dividend Yield 0.00% Forfeiture Rate 0.00%

Restatement of Previously Iss14

Restatement of Previously Issued Unaudited Condensed Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2013
Accounting Changes and Error Corrections [Abstract]
Schedule of Condensed Balance Sheet	ACCELERA INNOVATIONS, INC. CONDENSED BALANCE SHEET AS OF MARCH 31, 2013 As Originally Amount of Presented Restatement As Restated ASSETS Current Assets: Cash $ 10 $ - $ 10 Due from stockholder - 194,248 194,248 Total current assets 10 194,248 194,258 TOTAL ASSETS $ 10 $ 194,248 $ 194,258 LIABILITIES AND STOCKHOLDERS’ DEFICIT Current Liabilities: Accounts payable $ - $ - $ - Preferred stock subscription payable - 194,248 194,248 Total current liabilities - 194,248 194,248 TOTAL LIABILITIES - 194,248 194,248 STOCKHOLDERS’ DEFICIT Preferred stock - - - Common stock 2,151 - 2,151 Additional paid-in capital 7,037,614 - 7,037,614 Accumulated deficit (7,039,755 ) - (7,039,755 ) Total stockholders’ deficit 10 - 10 TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 10 $ 194,248 $ 194,258
Schedule of Condensed Consolidated Statements of Operations	ACCELERA INNOVATIONS, INC. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS THREE MONTH PERIOD ENDED MARCH 31, 2013 As Originally Amount of Presented Restatement As Restated Revenues $ - $ - $ - Operating expenses: General and administrative expenses 1,750,090 - 1,750,090 Total operating expenses 1,750,090 - 1,750,090 Net loss $ (1,750,090 ) $ - $ (1,750,090 ) Basic and diluted loss per share $ (0.08 ) $ (0.08 ) Weighted average number of shares outstanding 21,505,145 21,505,145
Schedule of Condensed Consolidated Statement of Cash Flows	ACCELERA INNOVATIONS, INC. CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS THREE MONTH PERIOD ENDED MARCH 31, 2013 As Originally Amount of Presented Restatement As Restated OPERATING ACTIVITIES: Net loss $ (1,750,090 ) $ - $ (1,750,090 ) Adjustments to reconcile net loss to net cash used in operating activities: Stock based compensation 1,750,000 - 1,750,000 Change in current assets and liabilities: Accounts payable and accrued expenses - - - Net cash used in operating activities (90 ) - (90 ) FINANCING ACTIVITIES: Shareholder advances 100 - 100 Net cash provided by financing activities 100 - 100 NET INCREASE IN CASH 10 - 10 CASH, BEGINNING OF PERIOD - - 0 CASH, END OF PERIOD $ 10 $ - $ 10 SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES: Proceeds from issuance of preferred stock deposited into Synergistic Holdings, LLC $ - $ 194,248 $ 194,248 Common shares issued for cashless exercise of stock options $ 20 $ - $ 20 Forgiveness of debt by shareholder $ 100 $ - $ 100

Background Information (Details

Background Information (Details Narrative) - $ / shares	Jun. 13, 2011	Mar. 31, 2013	Dec. 31, 2012
Common stock par value		$ 0.0001	$ 0.0001
Common stock, shares issued		21,511,812	21,311,812
Common stock, shares outstanding		21,511,812	21,311,812
Synergistic Holdings LLC [Member]
Number of shares agreed to acquire by entity	17,000,000
Common stock par value	$ 0.0001
Equity ownership percentage	93.15%
Common stock, shares issued	18,250,000
Common stock, shares outstanding	18,250,000
Accelerated Venture Partners, LLC [Member]
Common stock par value	$ 0.0001
Number of stock shares for tender issuance	3,750,000
Number of shares agree to issue for cancellation	5,000,000
Equity ownership percentage	6.85%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		59 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013	Dec. 31, 2012
Going Concern
NET LOSS	$ (1,750,090)	$ (33,391)	$ (7,039,755)
Accumulated deficit	$ 7,039,755		$ 7,039,755	$ 5,289,665

Significant Accounting Polici17

Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		59 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Apr. 28, 2008
Cash	$ 10	$ 160	$ 10		$ 5,874
Cash equivalents	0		0	$ 0
Proceeds from investors	100	$ 27	$ 36,815
Investors [Member]
Proceeds from investors	$ 194,248
Preferred stock subscription payable	48,562

Equity Transactions (Details Na

Equity Transactions (Details Narrative) - USD ($)	Jan. 03, 2013	Apr. 26, 2012	Mar. 31, 2013	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2013	Jun. 16, 2011	Apr. 28, 2008
Preferred stock shares authorized			10,000,000				10,000,000		10,000,000
Preferred shares par value			$ 0.0001				$ 0.0001		$ 0.0001
Common stock number of shares authorized			100,000,000				100,000,000		100,000,000
Common stock par value			$ 0.0001				$ 0.0001		$ 0.0001
Common shares issued			21,511,812				21,311,812		21,511,812
Restricted common stock issued to the incorporator for initial funding											5,000,000
Restricted common stock par value			$ 2,151				$ 2,131		$ 2,151		$ 4,000
Common shares issued in exchange for licensing and consulting agreement										17,000,000
Common shares tendered in exchange for option to purchase shares										3,750,000
Number of shares exercised from option										2,250,000
Proceeds from investors			100		$ 27				$ 36,815
Estimated value of the common stock into which the options are exercisable			4
Valuation of the entire Company			85,000,000
Fair value of stock granted			6,750,000				6,750,000	$ 6,750,000
Recognized stock-based compensation expense			1,750,000				$ 5,000,000	$ 0
Total unrecognized compensation cost related to unvested stock-based compensation awards			$ 13,000,000
Weighted average remaining vesting period			3 years 6 months
Total reserved common stock for issuance under award plan			5,327,953
Remaining shares of common stock that are reserved for issuance under award plan			4,327,953
Investors [Member]
Proceeds from investors			$ 194,248
Preferred stock subscription payable			48,562
Chief Executive Officer - Employment Agreement [Member]
Stock options to purchase in exchange for service		1,750,000
Common stock exercise price		$ 0.0001
Vesting period		48 months
Percentage of the total number of shares to vest immediatly after the effective date of agreement		20.00%
Total number of shares vested immediatly after the effective date of agreement		350,000
Remaining number of shares vesting at the end of each month for the next 48 months		29,166
Base salary per year (after funding is achieved)		$ 250,000
Chief Operating Officer - Employment Agreement [Member]
Stock options to purchase in exchange for service		1,000,000
Common stock exercise price		$ 0.0001
Vesting period		48 months
Percentage of the total number of shares to vest immediatly after the effective date of agreement		20.00%
Total number of shares vested immediatly after the effective date of agreement		200,000
Remaining number of shares vesting at the end of each month for the next 48 months		16,666
Base salary per year (after funding is achieved)		$ 175,000
Chief Strategic Officer - Employment Agreement
Stock options to purchase in exchange for service		1,000,000
Common stock exercise price		$ 0.0001
Vesting period		48 months
Percentage of the total number of shares to vest immediatly after the effective date of agreement		20.00%
Total number of shares vested immediatly after the effective date of agreement		200,000
Remaining number of shares vesting at the end of each month for the next 48 months		16,666
Base salary per year (after funding is achieved)		$ 150,000
Chief Acquisitions Officer - Employment Agreement
Stock options to purchase in exchange for service	1,000,000
Common stock exercise price	$ 0.0001
Vesting period	48 months
Percentage of the total number of shares to vest immediatly after the effective date of agreement	20.00%
Total number of shares vested immediatly after the effective date of agreement	200,000
Remaining number of shares vesting at the end of each month for the next 48 months	16,666
Base salary per year (after funding is achieved)	$ 150,000
Shares Issued for Cash [Member]
Number of shares Issued for cash				$ 15,000	$ 6,912	$ 39,975
Per share value				$ 4	$ 4	$ 4
Cash Value				$ 60,000	$ 27,650	$ 159,900

Equity Transactions - Summary o

Equity Transactions - Summary of Outstanding Options (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options Outstanding, Beginning balance	3,000,000
Options Outstanding, Granted	1,000,000	3,750,000
Options Outstanding, Exercised	(200,000)	(750,000)
Options Outstanding, Forfeited / Expired
Options Outstanding, Ending balance	3,800,000	3,000,000
Options Vested, Beginning balance	1,250,000
Options Vested, Granted	437,500	1,250,000
Options Vested, Ending balance	1,687,500	1,250,000
Weighted Average Intrinsic Value, Beginning balance
Weighted Average Intrinsic Value, Granted	$ 4	$ 4
Weighted Average Intrinsic Value, Ending balance
Weighted Average Exercise Price, Options Outstanding, Beginning balance
Weighted Average Exercise Price, Granted	$ 0.0001	$ 0.0001
Weighted Average Exercise Price, Options Outstanding Ending balance
Weighted Average Remaining Contractual Life Granted	4 years	3 years 3 months 18 days	0 years

Equity Transactions - Schedule

Equity Transactions - Schedule of Weighted Average Assumptions (Details)	3 Months Ended
	Mar. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Historical Volatility	268.00%
Risk Free Rate	0.83%
Dividend Yield	0.00%
Forfeiture Rate	0.00%

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	3 Months Ended
	Mar. 31, 2013USD ($)
Income Tax Disclosure [Abstract]
Deferred tax assets	$ 269,590
Statutory tax rate expiration year	2,032

Restatement of Previously Iss22

Restatement of Previously Issued Unaudited Condensed Financial Statements (Details Narrative) - USD ($)	3 Months Ended		59 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
Proceeds from investors	$ 100	$ 27	$ 36,815
Investors [Member]
Proceeds from investors	$ 194,248
Preferred stock subscription payable	48,562

Restatement of Previously Iss23

Restatement of Previously Issued Unaudited Condensed Financial Statements - Schedule of Condensed Balance Sheet (Details) - USD ($)	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011	Apr. 28, 2008
Cash	$ 10		$ 160	$ 5,874
Due from stockholder	194,248
Total current assets	194,258
TOTAL ASSETS	$ 194,258	$ 0
Accounts payable
Preferred stock subscription payable	$ 194,248
Total current liabilities	194,248
TOTAL LIABILITIES	$ 194,248
Preferred stock
Common stock	$ 2,151	$ 2,131			$ 4,000
Additional paid-in capital	7,037,614	5,287,534
Accumulated deficit	(7,039,755)	$ (5,289,665)
Total stockholders' deficit	10
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	194,258	$ 0
Scenario, Previously Reported [Member]
Cash	$ 10
Due from stockholder
Total current assets	$ 10
TOTAL ASSETS	$ 10
Accounts payable
Preferred stock subscription payable
Total current liabilities
TOTAL LIABILITIES
Preferred stock
Common stock	$ 2,151
Additional paid-in capital	7,037,614
Accumulated deficit	(7,039,755)
Total stockholders' deficit	10
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 10
Restatement Adjustment [Member]
Cash
Due from stockholder	$ 194,248
Total current assets	194,248
TOTAL ASSETS	$ 194,248
Accounts payable
Preferred stock subscription payable	$ 194,248
Total current liabilities	194,248
TOTAL LIABILITIES	$ 194,248
Preferred stock
Common stock
Additional paid-in capital
Accumulated deficit
Total stockholders' deficit
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 194,248

Schedule of Condensed Consolida

Schedule of Condensed Consolidated Statements of Operations (Details) - USD ($)	3 Months Ended		59 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
Revenues
General and administrative expenses	$ 1,750,090	$ 33,391	$ 7,039,755
Total operating expenses	1,750,090	33,391	7,039,755
Net loss	$ (1,750,090)	$ (33,391)	$ (7,039,755)
Basic and diluted loss per share	$ (0.08)	$ 0
Weighted average number of shares outstanding	21,505,145	20,567,625
Scenario, Previously Reported [Member]
Revenues
General and administrative expenses	$ 1,750,090
Total operating expenses	1,750,090
Net loss	$ (1,750,090)
Basic and diluted loss per share	$ (0.08)
Weighted average number of shares outstanding	21,505,145
Restatement Adjustment [Member]
Revenues
General and administrative expenses
Total operating expenses
Net loss
Basic and diluted loss per share
Weighted average number of shares outstanding

Schedule of Condensed Consoli25

Schedule of Condensed Consolidated Statement of Cash Flows (Details) - USD ($)	3 Months Ended		59 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Mar. 31, 2013
Net loss	$ (1,750,090)	$ (33,391)	$ (7,039,755)
Stock based compensation	$ 1,750,000		$ 6,750,000
Accounts payable and accrued expenses
Net cash used in operating activities	$ (90)	$ (33,391)	$ (289,755)
Shareholder advances	100	27	36,815
Net cash provided by financing activities	100	27,677	289,765
NET INCREASE IN CASH	$ 10	(5,714)	$ 10
Cash, beginning of period		5,874
Cash, end of period	$ 10	$ 160	$ 10
Proceeds from issuance of preferred stock deposited into Synergistic Holdings, LLC	194,248		194,248
Common shares issued for cashless exercise of stock options	20		95
Forgiveness of debt by shareholder	100	$ 27	20,460
Scenario, Previously Reported [Member]
Net loss	(1,750,090)
Stock based compensation	$ 1,750,000
Accounts payable and accrued expenses
Net cash used in operating activities	$ (90)
Shareholder advances	100
Net cash provided by financing activities	100
NET INCREASE IN CASH	$ 10
Cash, beginning of period
Cash, end of period	$ 10		$ 10
Proceeds from issuance of preferred stock deposited into Synergistic Holdings, LLC
Common shares issued for cashless exercise of stock options	$ 20
Forgiveness of debt by shareholder	$ 100
Restatement Adjustment [Member]
Net loss
Stock based compensation
Accounts payable and accrued expenses
Net cash used in operating activities
Shareholder advances
Net cash provided by financing activities
NET INCREASE IN CASH
Cash, beginning of period
Cash, end of period
Proceeds from issuance of preferred stock deposited into Synergistic Holdings, LLC	$ 194,248
Common shares issued for cashless exercise of stock options
Forgiveness of debt by shareholder