MJ (MJNE) 10-K 31 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 25, 2014	Jun. 28, 2013
Document And Entity Information [Abstract]	'	'	'
Entity Registrant Name	'MJ Holdings, Inc.	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0001456857	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	12,218,205	'
Entity Public Float	'	'	$0
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

BALANCE_SHEET

BALANCE SHEET (USD $)	Dec. 31, 2013	Dec. 31, 2012
Assets	'	'
Cash	$478	$299
Sundry current assets	'	259
Total Current Assets	478	558
Property and equipment, net of accumulated depreciation of $0 & $20,176, respectively	'	4,956
Total Assets	478	5,514
Current Liabilities	'	'
Accounts payable	7,665	6,865
Loan payable - stockholders - current portion	30,000	'
Accrued interest - stockholders	13,673	9,484
Total Current liabilities	51,338	16,349
Loans Payable - Stockholders	52,362	59,441
Total Liabilities	103,700	75,790
Stockholders' Deficiency	'	'
Common stock, par value $0.001, 50,000,000 shares authorized; 12,218,205 and 12,218,205 shares issued and outstanding, respectively	12,218	12,218
Additional paid-in capital	57,190	57,190
Deficit Accumulated During the Development Stage	-172,630	-139,684
Total Stockholders' Deficiency	-103,222	-70,276
Total Liabilities and Stockholders' Deficiency	$478	$5,514

BALANCE_SHEET_Parenthetical

BALANCE SHEET (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
BALANCE SHEETS [Abstract]	'	'
Property and equipment, accumulated depreciation	'	$20,176
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	12,218,205	12,218,205
Common stock, shares outstanding	12,218,205	12,218,205

STATEMENT_OF_OPERATIONS

STATEMENT OF OPERATIONS (USD $)	12 Months Ended		98 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
STATEMENT OF OPERATIONS [Abstract]	'	'	'
Revenues	'	'	$38,951
Total Revenues	'	'	38,951
Costs and Expenses	'	'	'
General and administrative expenses	24,958	13,608	195,105
Interest expense - related parties	4,200	4,249	12,688
Loss on disposal of fixed assets	3,788	'	3,788
Total Costs and Expenses	32,946	17,857	211,581
Net Loss	($32,946)	($17,857)	($172,630)
Basic and Diluted Net Loss Per Common Share	$0	($0.00)	'
Weighted-Average Number of Common Shares Outstanding	12,218,315	12,196,551	'

STATEMENT_OF_CASH_FLOWS

STATEMENT OF CASH FLOWS (USD $)	12 Months Ended		98 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Operating Activities	'	'	'
Net loss	($32,946)	($17,857)	($172,630)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:	'	'	'
Interest accrued on stockholder loans	4,200	4,260	13,673
Depreciation and amortization	1,427	2,084	23,405
Loss on disposal of fixed assets	3,788	'	3,788
Changes in operating assets and liabilities:	'	'	'
Accounts Payable	800	-1,968	7,665
Net Cash Used in Operating Activities	-22,731	-13,481	-124,099
Investing Activities	'	'	'
Acquisition of Property and Equipment	'	-1,494	-27,193
Net Cash Used in Investing Activities	'	-1,494	-27,193
Financing Activities	'	'	'
Sale of Common Stock	'	1,250	69,408
Proceeds of Loans from Stockholders	22,910	13,734	82,362
Net Cash Provided by Financing Activities	22,910	14,984	151,770
Net Increase in Cash	179	9	478
Cash - Beginning of year	299	290	'
Cash - End of year	$478	$299	$478

STATEMENT_OF_CHANGES_IN_STOCKH

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIENCY) (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Deficit Accumulated During the Development Stage [Member]
Balance at Oct. 30, 2005	'	'	'	'
Balance, shares at Oct. 30, 2005	'	'	'	'
Net loss	'	'	'	'
Balance at Dec. 31, 2005	32,616	8,354	24,262	'
Balance, shares at Dec. 31, 2005	'	8,353,860	'	'
Net loss	-16,167	'	'	-16,167
Balance at Dec. 31, 2006	16,449	8,354	24,262	-16,167
Balance, shares at Dec. 31, 2006	'	8,353,860	'	'
Issuance of common stock	20,842	3,545	17,297	'
Issuance of common stock, shares	'	3,545,455	'	'
Net loss	-11,809	'	'	-11,809
Balance at Dec. 31, 2007	25,482	11,899	41,559	-27,976
Balance, shares at Dec. 31, 2007	'	11,899,315	'	'
Net loss	-17,020	'	'	-17,020
Balance at Dec. 31, 2008	8,462	11,899	41,559	-44,996
Balance, shares at Dec. 31, 2008	'	11,899,315	'	'
Issuance of common stock	14,700	294	14,406	'
Issuance of common stock, shares	'	294,000	'	'
Net loss	-28,960	'	'	-28,960
Balance at Dec. 31, 2009	-5,798	12,193	55,965	-73,956
Balance, shares at Dec. 31, 2009	'	12,193,315	'	'
Net loss	-24,870	'	'	-24,870
Balance at Dec. 31, 2010	-30,669	12,193	55,965	-98,827
Balance, shares at Dec. 31, 2010	'	12,193,315	'	'
Net loss	-23,000	'	'	-23,000
Balance at Dec. 31, 2011	-53,669	12,193	55,965	-121,827
Balance, shares at Dec. 31, 2011	'	12,193,315	'	'
Issuance of common stock	1,250	25	1,225	'
Issuance of common stock, shares	'	25,000	'	'
Net loss	-17,857	'	'	-17,857
Balance at Dec. 31, 2012	-70,276	12,218	57,190	-139,684
Balance, shares at Dec. 31, 2012	12,218,205	12,218,205	'	'
Net loss	-32,946	'	'	-32,946
Balance at Dec. 31, 2013	($103,222)	$12,218	$57,190	($172,630)
Balance, shares at Dec. 31, 2013	12,218,205	12,218,205	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Business description
	The Company was formed in October 2005 under the laws of the State of Florida and is a registered edgarizer with the United States Securities and Exchange Commission. The principal business of the Company is to service clients subject to the SEC's federally mandated reporting disclosure obligations with their EDGAR and XBRL filing obligations.
	The Company provides data conversion and transmission services to companies and individuals that are required, pursuant to federal securities laws, to electronically file annual, quarterly and event specific reports, prospectuses, registration statements, and other informational disclosure documents with the SEC via EDGAR. EDGAR performs automated collection, validation, indexing, acceptance, and forwarding of submissions and its primary purpose is to increase the efficiency and fairness of the securities market for the benefit of investors, corporations, and the economy by accelerating the receipt, acceptance, dissemination, and analysis of time-sensitive corporate information filed with the agency.
	Cash
	The Company maintains cash balances at various financial institutions. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company's accounts at these institutions may, at times, exceed the federal insured limits. The Company has not experienced any losses in such accounts.
	Property and equipment and depreciation policy
	Property and equipment are recorded at cost. Depreciation and amortization are provided for in amounts sufficient to amortize the costs of the related assets over their estimated useful lives on the straight-line method for financial reporting purposes, whereas accelerated methods are used for income tax purposes.
	Maintenance, repairs and minor renewals are charged to expense when incurred. Replacements and major renewals are capitalized.
	Impairment of long-lived assets
	Long-lived assets are reviewed for impairment when circumstances indicate the carrying value of an asset may not be recoverable. For assets that are to be held and used, an impairment is recognized when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying value. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value of estimated net realizable value.
	Revenue recognition
	Revenue is recognized on a monthly basis as realized and earned, on an accrual basis. Revenue recognized to date is composed primarily of consulting fees earned.
	Deferred income taxes
	Income taxes are provided for using the liability method of accounting in accordance with the Income Taxes Topic of the FASB ASC. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized and when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The computation of limitations relating to the amount of such tax assets, and the determination of appropriate valuation allowances relating to the realizing of such assets, are inherently complex and require the exercise of judgment. As additional information becomes available, the Company continually assess the carrying value of their net deferred tax assets
	The Company has no material uncertain tax positions for any of the reporting periods presented. Income tax returns are subject to examination by major jurisdictions for the year 2010 through 2012.
	New Accounting Pronouncements
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company's accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 2 - RELATED PARTY TRANSACTIONS
	For the year ended December 31, 2013 the Company borrowed $22,910 from two of its stockholders, of which it has accrued interest of $4,200 and paid interest of $0.

STOCKHOLDER_LOANS_PAYABLE

STOCKHOLDER LOANS PAYABLE	12 Months Ended
	Dec. 31, 2013
STOCKHOLDER LOANS PAYABLE [Abstract]	'
STOCKHOLDER LOANS PAYABLE	'
	NOTE 3 - STOCKHOLDER LOANS PAYABLE
	Stockholder loans payable consists of five promissory notes with two of its stockholders in which the company may borrow in aggregate up to $140,000. These borrowings bear interest from 5% to 8% per annum. Two notes totaling $30,000 will be due December 31, 2014. The remaining notes totaling $52,362 will be due December of 2016 through December of 2018. The Company has paid no interest to the stockholders as of December 31, 2013.
	For the year ending December 31, 2013 and 2012, the Company has accrued interest of $13,674 and $9,474, respectively.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	NOTE 4 - GOING CONCERN
	The Company's financial statements have been presented on a basis that the Company cannot fund its operating lossess in the normal course of business and assumes the Company will continue as a going concern. The Company has incurred losses since its inception, including a net loss of $32,946 and $17,857 for the years ended December 31, 2013 and 2012 respectively and the Company expects to incur additional losses. The Company believes it will not have enough cash to meet its various cash needs unless the Company is able to obtain additional cash from the issuance of debt or equity securities. The Company intends to raise funds from the issuance of equity and/or debt securities, but there is no assurance that additional funds from the issuance of equity will be available for the Company to finance its operations on acceptable terms, or at all. If adequate funds are not available, the Company may have to delay development or commercialization of products or technologies that the Company would otherwise seek to commercialize, or cease operations. These conditions, among others, raise substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 5- INCOME TAXES
	The provision for income taxes differs from the amounts which would be provided by applying the statutory Federal income tax rate to net loss before provision for income taxes for the following reasons:
			31-Dec-13
		Income tax expense at statutory rate	9,900
		Valuation allowance	-9,900
		Income tax expense per books	$
	Net deferred tax assets consist of the following components:
			31-Dec-13
		NOL Carryover	57,406
		Valuation allowance	-57,406
		Income tax expense per books	$	-
	The Company has net operating loss carryovers of approximately $168,000 as of December 31, 2013 which expires from 2025 through 2033. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal income tax purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 6- SUBSEQUENT EVENTS
	On February 10, 2014, the Company's controlling shareholder Kwajo Sarfoh and Jeremy Pearman, the Company's sole executive officer and sole member of the Company's Board of Directors entered in to a securities purchase agreement which resulted in an assumption of control of the Company.
	In connection with and subsequent to the securities purchase agreement the Company appointed Messrs. Shawn Chemtov and Adam Laufer as Co-CEO's and members of the Board of Directors.
	On February 14, 2014, the Company filed amended and restated articles of incorporation with the Secretary of State of the state of Nevada which changed the name MJ Holdings, Inc. and to authorize a class of preferred stock and increased the number of authorized common stock to 95,000,000 from 50,000,000.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Cash	'
	Cash
	The Company maintains cash balances at various financial institutions. Accounts at each institution are insured by the Federal Deposit Insurance Corporation up to $250,000. The Company's accounts at these institutions may, at times, exceed the federal insured limits. The Company has not experienced any losses in such accounts.
Property and equipment and depreciation policy	'
	Property and equipment and depreciation policy
	Property and equipment are recorded at cost. Depreciation and amortization are provided for in amounts sufficient to amortize the costs of the related assets over their estimated useful lives on the straight-line method for financial reporting purposes, whereas accelerated methods are used for income tax purposes.
	Maintenance, repairs and minor renewals are charged to expense when incurred. Replacements and major renewals are capitalized.
Impairment of long-lived assets	'
	Impairment of long-lived assets
	Long-lived assets are reviewed for impairment when circumstances indicate the carrying value of an asset may not be recoverable. For assets that are to be held and used, an impairment is recognized when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying value. If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value. Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable. Assets to be disposed of are carried at the lower of carrying value of estimated net realizable value.
Revenue recognition	'
	Revenue recognition
	Revenue is recognized on a monthly basis as realized and earned, on an accrual basis. Revenue recognized to date is composed primarily of consulting fees earned.
Deferred income taxes	'
	Deferred income taxes
	Income taxes are provided for using the liability method of accounting in accordance with the Income Taxes Topic of the FASB ASC. Deferred tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized and when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The computation of limitations relating to the amount of such tax assets, and the determination of appropriate valuation allowances relating to the realizing of such assets, are inherently complex and require the exercise of judgment. As additional information becomes available, the Company continually assess the carrying value of their net deferred tax assets
	The Company has no material uncertain tax positions for any of the reporting periods presented. Income tax returns are subject to examination by major jurisdictions for the year 2010 through 2012.
New Accounting Pronouncements	'
	New Accounting Pronouncements
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company's accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Schedule of Income Tax Rate Reconciliation	'
	The provision for income taxes differs from the amounts which would be provided by applying the statutory Federal income tax rate to net loss before provision for income taxes for the following reasons:
			31-Dec-13
		Income tax expense at statutory rate	9,900
		Valuation allowance	-9,900
		Income tax expense per books	$
Schedule of Components of the Deferred Tax Asset	'
	Net deferred tax assets consist of the following components:
			31-Dec-13
		NOL Carryover	57,406
		Valuation allowance	-57,406
		Income tax expense per books	$	-

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Cash balance insured by FDIC per financial institution	$250,000

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended		98 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'	'	'
Proceeds of Loans from Stockholders	$22,910	$13,734	$82,362
Accrued interest	4,200	'	4,200
Interest paid	'	'	'

STOCKHOLDER_LOANS_PAYABLE_Deta

STOCKHOLDER LOANS PAYABLE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
			Promissory Notes Aggregate [Member]	Promissory Notes Aggregate [Member]	Two Promissory Notes [Member]	Remaining Promissory Notes [Member]	Remaining Promissory Notes [Member]	Remaining Promissory Notes [Member]
			Minimum [Member]	Maximum [Member]			Minimum [Member]	Maximum [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'
Debt instrument, face amount	'	'	'	$140,000	$30,000	$52,362	'	'
Debt instrument, interest rate	'	'	5.00%	8.00%	'	'	'	'
Debt instrument, maturity date	'	'	'	'	31-Dec-14	'	31-Dec-16	31-Dec-18
Accrued interest - stockholders	$13,673	$9,484	'	'	'	'	'	'

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	2 Months Ended	12 Months Ended								98 Months Ended
	Dec. 31, 2005	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008	Dec. 31, 2007	Dec. 31, 2006	Dec. 31, 2013
GOING CONCERN [Abstract]	'	'	'	'	'	'	'	'	'	'
Net loss	'	$32,946	$17,857	$23,000	$24,870	$28,960	$17,020	$11,809	$16,167	$172,630

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Income tax rate reconciliation:	'
Income tax expense at statutory rate	$9,900
Valuation allowance	-9,900
Income tax expense per books	'
Deferred tax assets:	'
NOL carryover	57,406
Valuation allowance	-57,406
Income tax expense per books	'
Operating Loss Carryforwards [Line Items]	'
Operating loss carryforwards	$168,000
Minimum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Operating loss carry-forward expiration date	31-Dec-25
Maximum [Member]	'
Operating Loss Carryforwards [Line Items]	'
Operating loss carry-forward expiration date	31-Dec-33

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details)	Dec. 31, 2013	Dec. 31, 2012	Feb. 14, 2014
			Subsequent Event [Member]
Subsequent Event [Line Items]	'	'	'
Common stock, shares authorized	50,000,000	50,000,000	95,000,000