Titanium Healthcare 10-Q 15 Sep 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	Sep. 12, 2014
Document and Entity Information	'	'
Entity Registrant Name	'SMSA GAINESVILLE ACQUISITION CORP.	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001474266	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'No	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Common Stock, Shares Outstanding	'	147,111,178

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statements Of Operations	'	'
Revenues	'	'
Operating expenses	'	'
Professional fees	100,390	2,825
Rent to related party	10,000	'
Shell acquisition costs	12,070	'
Other general and administrative costs	124,507	433
Total operating expenses	246,967	3,258
Loss from operations before income taxes	-246,967	-3,258
Net Loss	($246,967)	($3,258)
Loss per weighted-average share of common stock outstanding - basic and diluted	$0	$0
Weighted-average number of shares of common stock outstanding - basic and diluted	133,935,107	133,935,107

Balance_Sheets

Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
Current Asset	'	'	'
Cash	$20	$38	$3,329
Private placement costs	63,504	'	'
Total Assets	63,524	38	3,329
Current Liabilities	'	'	'
Accounts payable and accrued expenses	154,913	17,053	3,234
Accrued shell acquisition costs	59,548	109,548	'
Due to related party	160,540	'	'
Due to shareholder	41,039	41,057	'
Total Liabilities	416,040	167,658	3,234
Stockholders' Deficit	'	'	'
Preferred stock - $0.001 par value 10,000,000 shares authorized; none issued and outstanding	'	'	'
Common Stock - $0.001 par value 250,000,000 shares authorized; 133,935,107 shares issued and outstanding for all period	133,935	133,935	105,070
Additional paid-in capital	243,165	181,094	'
Accumulated Deficit	-729,616	-482,649	-104,975
Total Stockholders' Deficit	-352,516	-167,620	95
Total Liabilities and Stockholders' Deficit	$63,524	$38	$3,329

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
Stockholders' Deficit	'	'	'
Preferred Stock, par value	$0.00	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred Stock, shares issued	0	0	0
Preferred Stock, shares outstanding	0	0	0
Common Stock, par value	$0.00	$0.00	$0.00
Common Stock, shares authorized	250,000,000	250,000,000	250,000,000
Common Stock, shares issued	133,935,107	133,935,107	133,935,107
Common Stock, shares outstanding	133,935,107	133,935,107	133,935,107

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows used for operating activities:	'	'
Net loss	($246,967)	($3,258)
Adjustments to reconcile net loss to net cash provided by (used for) operating activities	'	'
Private placement costs	-63,504	'
Accounts payable and accrued expenses	137,860	3,234
Accrued shell acquisition costs	-50,000	'
Due to related party	160,540	'
Net cash used for operating activities	-62,071	-24
Cash flows provided by financing activities	'	'
Due to shareholder	-18	'
Direct costs of private placement	62,071	'
Capital contributed to support operations	'	3,000
Net cash provided by financing activities	62,053	3,000
Increase (decrease) in cash	-18	2,976
Cash at beginning of period	38	353
Cash at end of period	$20	$3,329

Basis_of_Presentation_and_Plan

Basis of Presentation and Plan of Operations	3 Months Ended
	Mar. 31, 2014
Basis Of Presentation And Plan Of Operations	'
Note A - Basis of Presentation and Plan of Operations	'
	In this report, unless the context indicates otherwise: “SMSA Gainesville Acquisition Corp.,” the “Company,” “we,” “our,” “ours” or “us” refer to SMSA Gainesville Acquisition Corp.
	The Company was organized on September 9, 2009 as a Nevada corporation to effect the reincorporation of Senior Management Services of Gainesville, Inc., a Texas corporation (the “Predecessor”), mandated by the plan of reorganization for the Predecessor as confirmed by the U. S. Bankruptcy Court for the Northern District of Texas, Dallas Division, on August 1, 2007. The Company’s emergence from Chapter 11 of Title 11 of the United States Code on August 1, 2007 created the combination of a change in majority ownership and voting control - that is, loss of control by the then-existing shareholders, a court-approved reorganization, and a reliable measure of the entity’s fair value - resulting in a fresh start, creating, in substance, a new reporting entity. Accordingly, the Company, post-bankruptcy, has no significant assets, liabilities or operating activities. Therefore, the Company, as a new reporting entity is considered a shell company as defined in Rule 405 under the Securities Act of 1933, (Securities Act), and Rule 12b-2 under the Securities Exchange Act of 1934, (Exchange Act).
	On December 19, 2013, Titan Partners, LLC entered into a stock purchase agreement with former shareholders of the Company for the sale and purchase of 9,892,956 shares, or 98.92% of the then issued and outstanding common stock of the Company. After the completion of a forward stock split on July 10, 2014, Titan Partners, LLC owned 132,501,306 shares of common stock of the Company.
	The current business plan is to acquire, develop, and operate pharmacies in various states across the United States, including, but not limited to Texas, Arizona, Maryland, New York, New Jersey, Connecticut, Massachusetts, District of Columbia, Virginia, Ohio, Illinois, and Georgia. A pharmacy acquired by the Company would most likely not continue to operate as it did prior to the acquisition by the Company; it is the Company’s intention that such pharmacies would fill prescriptions primarily for non-sterile compounding medications. Compounding medications are “made from scratch” – individual ingredients are mixed together to create individual formulations that target specific conditions. For example, the Company expects to compound transdermal pain creams, wound creams, burn creams, and migraine masks, using FDA-approved ingredients. It is expected that pharmacies owned and operated by the Company will only fill individual patient prescriptions.
	In the third quarter of 2014 the Company expects to acquire its first pharmacy and once it is operational, the Company expects to generate revenue by filling prescriptions. The Company plans to retain the maximum amount of earnings until achieving at least $100 million in undepreciated net tangible assets. Retention of earnings is necessary to satisfy certain state-specific valuation thresholds that enable physicians to invest in public companies to which they refer patients. Notwithstanding the foregoing, the pharmacies owned and operated by the Company will not fill prescriptions referred by physician-shareholders unless such physician referral is permitted under applicable state and federal law. The Company does not intend to accept or fill prescriptions for any federally-funded beneficiaries until achieving (i) at least $50 million in undepreciated net tangible assets and (ii) shareholder equity exceeding $75 million. The business plan also includes building a network of physicians, other providers, and distributors that can collaborate in the delivery of quality healthcare.
	The Company believes that the compounding pharmacy will play a substantial role in prescription drug abuse prevention by offering alternatives to oral medicines. The Company also expects to expand its “prevention platform” to include other services and products that play a role in the prevention of prescription drug abuse. Specifically, these services could include pharmacy tracking softwares, toxicology laboratories, and pharmacogenomic testing. In the future, the Company anticipates entering additional business segments of predictive healthcare related services such as nutraceuticals, cosmeceuticals, pathology laboratories, risk factor testing, surgical hardware, biologics, and other lines devoted to the improvement of patient care.
	On August 7, 2014, the Company made a filing with the U.S. Securities and Exchange Commission (“SEC”) to facilitate a change in the name of the Company to Titanium Healthcare. When the change in name is completed, which is expected to occur in the third quarter of calendar year 2014, it is expected the Company will discontinue using the name SMSA Gainesville Acquisition Corp.
	The accompanying unaudited condensed financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles (“GAAP”) for complete financial statements. In our opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.
	The preparation of our unaudited condensed financial statements requires the use of estimates that affect the reported value of assets, liabilities, and expenses. These estimates are based on historical experience and various other factors that we believe to be reasonable under the circumstances, the results of which form the basis for our conclusions. We continually evaluate the information used to make these estimates as the business and economic environment change, including evaluation of events subsequent to the end of the quarter through the financial statements issuance date. Actual results may differ from these estimates under different assumptions or conditions. Such differences could have a material impact on our future financial position, results of operations, and cash flows.
	On August 22, 2014, upon recommendation of the Company’s management, the Board of Directors of the Company concluded that its audited financial statements included in the Company’s Original Form 10-K could not be relied upon due to an error relating to the push-down accounting impact of the purchase of 98.92% of the Company’s equity by Titan Partners, LLC (“Titan”) in December 2013. On September 10, 2014, the Company restated the affected 2013 period in its Annual Report on Form 10-K/A (Amendment No. 1) for the fiscal year ended December 31, 2013. As such, the comparative information provided for the year ended December 31, 2013 contained in the preceding financial statements and the accompanying footnotes reflect these previously restated amounts.
	The balance sheet at December 31, 2013 has been derived from the audited financial statements at that date, but does not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. These interim unaudited condensed financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company’s 2013 Annual Report on Form 10-K and Form 10-K/A filed with the SEC.

Going_Concern_Uncertainty_and_

Going Concern Uncertainty and Private Placement	3 Months Ended
	Mar. 31, 2014
Going Concern Uncertainty And Private Placement	'
Note 2 - Going Concern Uncertainty and Private Placement	'
	The Company has no post-bankruptcy operating history, limited cash on hand, and has a business plan with inherent risk. Because of these factors, the Company’s 2013 annual financial statements included a statement describing going concern status. This means substantial doubt regarding the Company’s ability to continue as a going concern existed as of the date of the issuance of the financial statements on April 24, 2014.
	On March 10, 2014, the Company commenced a private placement of its shares of unregistered common stock pursuant to the exemption provided in Section 4(a)(2) of the Securities Act, as amended, and Rule 506(b) of Regulation D promulgated thereunder, to a class of accredited investors who have an interest in or an understanding of the pharmacy industry as described further below (the “Private Placement”). The Company seeks to raise $5,375,000 through this Private Placement to fund operations.
	During the Private Placement, the Company increased its number of authorized shares of common stock from 100,000,000 to 250,000,000, which was completed on June 4, 2014, and the Company then completed a 13.3935 to 1 forward stock split on July 10, 2014. As part of the ongoing Private Placement, as of March 31, 2014 the Company had not sold any shares of common stock in the Private Placement. As of September 12, 2014 the Company has received signed subscription agreements from 92 investors raising $658,853 in capital, resulting in a total of 147,111,178 shares of its common stock outstanding, with a par value of $0.001, of which 13,176,071 shares were sold in the Private Placement. The impact of the forward stock-split has been reflected retrospectively in all periods and notes in this filing
	The Company’s business plan and pharmacy operations could require capital for acquisitions, and is expected to require capital for licensing, permits, and accreditation from various federal and state agencies as a condition to beginning its operations including, but not limited to, licensure by state pharmacy boards. The process will include certain license applications or the acquisition of pharmacy operations with the appropriate licenses, permits or accreditations. The development and operations of the Company could be adversely affected by the failure or inability to obtain the necessary approvals, changes in standards applicable to such approvals, and possible delays and expenses associated with obtaining such approvals. There is no assurance that the Company will be successful in obtaining such licenses and permits.
	The Company's ultimate 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. The Company faces considerable risk in its business plan and a potential shortfall of funding due to potential inability to raise capital in the private placement. If adequate operating capital and/or cash flows are not received during the next twelve months, the Company could become dormant until such time as necessary funds are raised.
	There can be no assurance that such financing will be available, or, if available, the financing will be on terms satisfactory to the Company. If financing is needed, but is not available, the Company may not be able to operate successfully and any investment made in it may be lost.

Significant_Accounting_Policie

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Significant Accounting Policies	'
Note 3 - Summary of Significant Accounting Policies	'
	The summary of significant accounting policies is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes are the representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to GAAP in all material respects, and have been consistently applied in preparing the accompanying financial statements.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes. Actual results could materially differ from these estimates.
	Risks and Uncertainties
	The Company operates in a highly competitive industry that is subject to intense competition. The Company faces risks and uncertainties relating to its ability to successfully implement its business strategy. Among other things, these risks include the ability to develop and sustain revenue growth; managing and expanding operations; competition; attracting, retaining and motivating qualified personnel; maintaining and developing new strategic relationships; and the ability to anticipate and adapt to the changing markets and any changes in government regulations.
	As a result, the Company may be subject to the risk of delays in obtaining (or failing to obtain) regulatory clearance and other uncertainties, including financial, operational, technological, regulatory and other risks associated with an emerging business, including the risk of business failure.
	The Company's acquired pharmacies are subject to licensing and regulation by the health, sanitation, safety, building and fire agencies in the state or municipality where located. Difficulties or failures in obtaining or maintaining the required licensing and/or approvals could prevent the continued operations of such pharmacies.
	Cash and Cash Equivalents
	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.
	Private Placement Costs
	Costs with respect to the issuance of common stock through the private placement by the Company are initially deferred and ultimately offset against the proceeds from such equity transactions as a reduction of net proceeds offset against equity, if successful, or expensed if the proposed equity transaction is unsuccessful.
	Accounts Payable and Accrued Expenses
	The Company considers all obligations which an accurate invoice has been received from the vendor to be accounts payable, whereas obligations for goods or services incurred before the balance sheet date, which are uninvoiced by vendors, are included in accrued expenses.
	Push-Down Accounting
	The Company has adopted the provisions required by Staff Accounting Bulletin (“SAB”) Topic 5J requires that a new basis of accounting be established for the purchased assets and liabilities (referred to as “push-down accounting”). As the Company is considered a shell company that does not constitute a business for the purposes of business combinations (as defined under the Accounting Standards Codification (“ASC”) 805-10-55-4), the purchase of the shell by Titan Partners, LLC has been treated as an asset purchase. Under an asset purchase, assets are recognized based on their cost to the acquiring entity, which generally includes the transaction costs of the asset acquired and is allocated to the individual assets acquired or liabilities assumed based on their relative fair values and does not give rise to goodwill. The application of this guidance resulted in the restatement of the Company’s 2013 financial statements described.
	Loss Contingencies
	Certain conditions may exist as of the date the financial statements are issued, that may result in a loss to the Company and will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.
	Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.
	Reclassification
	Certain prior year amounts have been reclassified to conform to the 2014 financial statement presentation in order to reflect the impact of the forward stock-split. The reclassifications did not affect net loss attributable to the Company, cash flows, assets, liabilities or equity for the periods presented.
	Basic and Diluted Loss per Common Share
	Basic loss per share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding for the reporting period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts, such as stock options and warrants to issue common stock, were exercised or converted into common stock. Because the Company has incurred net losses and there are no dilutive potential common shares, basic and diluted loss per common share are the same.
	Comprehensive Income or Loss
	In addition to net loss, comprehensive loss includes all changes in equity during a period, except those resulting from investments and distributions to shareholders of the Company. For 2014 and 2013, there were no differences between net income and comprehensive income.
	Recent Accounting Pronouncements
	In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exist , which is included in ASC Topic 740 (Income Taxes). ASU 2013-11 requires an entity to net its liability for unrecognized tax positions against a net operating loss carryforward, a similar tax loss or a tax credit carryforward when settlement in this manner is available under the tax law. The provisions of this new guidance are effective for reporting periods beginning after December 15, 2013. The guidance is not expected to have a material impact on our results of operations, financial position, or cash flows.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU No. 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new guidance is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016; early adoption is not permitted. Companies have the option of using either a full retrospective or a modified retrospective approach to adopt the guidance. This update could impact the timing and amounts of revenue recognized. The Company is currently evaluating the effect that implementation of this update will have on its financial position and results of operations upon adoption.
	In June 2014, FASB issued ASU 2014-10, Elimination of Development Stage Entity Requirements. This ASU eliminates the concept of Development Stage Entities (DSE’s) from GAAP and is intended to result in cost-savings for certain entities, such as start-ups or research and development entities. As a result of these changes: the financial statements of developing entities no longer need to meet the inception-to-date income cash flow and equity information; developing companies do not have to label their financial statements as “development stage”; and certain disclosures related to the nature of the entity’s development stage activities are no longer required. These changes become effective for the Company on January 1, 2015 and early adoption is permitted. The Company opted to adopt this guidance as of March 31, 2014. The adoption of this guidance resulted in decreased financial statement disclosures, but did not impact the Company’s financial condition, results of operations or cash flows.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2014
Fair Value Of Financial Instruments	'
Note 4 - Fair Value of Financial Instruments	'
	The Company measures fair values using unadjusted quoted prices in active markets (Level 1 inputs), quoted prices for similar instruments in active or inactive markets, or other directly-observable factors (Level 2 inputs), or inputs that are unobservable and significant to the fair value measurement (Level 3 inputs). Financial instruments consist primarily of cash, accounts payable, accrued expenses, accrued shell acquisition costs, due to related party, and due to shareholder. The carrying values of cash and payables are considered to be representative of their respective fair values due to the short term nature of these items and/or the current interest rates payable in relation to current market conditions.

Related_Party_Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2014
Related Party Transactions	'
Note 5 - Related Party Transactions	'
	On February 21, 2014, the Company executed a commercial real estate lease with GML Holdings, LP. The term of the lease is for a period of five years, commencing on February 21, 2014, and expiring March 31, 2019. The basic rent for the initial term of the lease is equal to $10,000 per month plus additional rent, which includes all other charges and expenses related to the premises (e.g., taxes, charges for utilities and services used or consumed in the premises, and Landlord’s share of condominium assessments, dues, fees and charges as they relate to the premises). The General Partner of GML Holdings, LP is GML Holdings Management, LLC. Kamran Nezami, the Company’s Chairman of the Board of Directors, also participates in the management of GML Holdings Management, LLC. During the three months ended, the Company incurred $10,000 in rent expense which is included in rent to related party in the unaudited condensed statements of operations.
	In December 2013, Titan Partners, LLC, the majority shareholder of the Company, paid $41,057  of legal fees to further develop the current business plan on behalf of the Company. This amount has been reflected as due to shareholder in the accompanying unaudited condensed balance sheets. The amount due to the majority shareholder is unsecured, non-interest bearing, and due on demand.
	From January 2014 through June of 2014, a related party, Healthscripts Management Services, LLC (“HMS”) performed all administrative functions for the Company. The Company’s Chairman of the Board of Directors Kamran Nezami participated in the management of HMS through July 2014. Through March 31, 2014, HMS incurred $160,540 in expenses to develop the Company’s business plan. There were no management fees or mark-ups paid by the Company to HMS for these services. These expenses are included in the unaudited condensed statements of operations and are included in the due to related party in the unaudited condensed balance sheets.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes	'
Note 6 - Income Taxes	'
	Due to losses incurred for the three months ended March 31, 2014 and 2013, there is no current provision for income taxes.
	The utilization of some or all of the Company’s net operating losses may be restricted in the future by a significant change in ownership as defined under the provisions of Section 382 of the Internal Revenue Code of 1986, as amended. In addition, utilization of the Company’s California net operating losses for the years prior to 2008 may only be carried forward ten (10) years under State law. The Company’s estimate of the potential outcome of any uncertain tax issue is subject to management’s assessment of relevant risks, facts, and circumstances existing at that time, pursuant to ASC 740. ASC 740 requires a more-likely-than-not threshold for financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. At September 9, 2009, the adoption date, and at March 31, 2014, there were no unrecognized tax benefits.
	The federal statute of limitations remains open for tax years 2010 through 2013. State jurisdictions generally have statutes of limitations ranging from five to three years. The Company is no longer subject to state income tax examinations by tax authorities for years before 2009.
	Any interest and penalties associated with tax positions taken by the Company would be recorded as a component of other expenses in the unaudited condensed statements of operations. For the three months ended March 31, 2014 and 2013, there were no amounts recorded for interest and penalties.
	Income tax expense was $0 for each of the periods ended March 31, 2014 and 2013.
	As of March 31, 2014, the Company has a net operating loss carryforward of approximately $729,617 to offset future taxable income. The amount and availability of any net operating loss carryforwards will be subject to the limitations set forth in the Internal Revenue Code. Such factors as the number of shares ultimately issued within a three year look-back period; whether there is a deemed more than 50 percent change in control; the applicable long-term tax exempt bond rate; continuity of historical business; and subsequent income of the Company all enter into the annual computation of allowable annual utilization of any net operating loss carryforward(s).
	The Company's income tax expense (benefit) for each of the periods ended March 31, 2014 and 2013 varied from the statutory rate of 34% as follows:
		Three Months Ended			Three Months Ended
		31-Mar-14			31-Mar-13
	Statutory rate applied to income before income taxes	$	(83,969	)	$	(1,100	)
	Increase (decrease) in income taxes resulting from:
	Other, including reserve for deferred tax assets and application of net operating loss carryforward		83,969			1,100
	Income tax expense	$	-		$	-
	The Company’s only temporary difference as of March 31, 2014 and 2013 relates to the Company’s net operating loss pursuant to the applicable Federal Tax Law. As of March 31, 2014 and 2013, the deferred tax asset is as follows:
		31-Mar-14			31-Mar-13
	Deferred tax assets
	Net operating loss carryforwards and other	$	163,070			35,915
	Less valuation allowance		(163,070	)		(35,915	)
	Net deferred tax asset	$	-		$	-
	During the periods ended March 31, 2014 and 2013, respectively, the valuation allowance against the deferred tax asset increased by approximately $83,969 and $1,100.

Loss_Per_Share

Loss Per Share	3 Months Ended
	Mar. 31, 2014
Loss Per Share	'
Note 7 - Loss Per Share	'
	Our basic and diluted loss per common share are computed as follows:
		Three Months Ended March 31,
		2014			2013
	Numerator for basic and diluted earnings per share:
	Net loss	$	(246,967	)	$	(3,258	)
	Denominator for basic and diluted earnings per share		133,935,107			133,935,107
	Loss per common share	$	(0.00	)	$	(0.00	)
	Loss per common share assuming dilution	$	(0.00	)	$	(0.00	)
	There were no potentially dilutive securities which could have had an antidilutive effect on the Company’s per share results of operations during the periods presented.

Capital_Stock_Transactions

Capital Stock Transactions	3 Months Ended
	Mar. 31, 2014
Capital Stock Transactions	'
Note 8 - Capital Stock Transactions	'
	On February 18, 2014, the Company’s Board of Directors adopted resolutions and filed a preliminary information statement with the SEC approving a certificate of an amendment to the Company’s Articles of Incorporation to be filed in the State of Nevada. At that time, the Company’s Articles of Incorporation authorized capital stock consisting of 100,000,000 shares of common stock. Following the amendment which was filed in Nevada on June 4, 2014, the authorized capital stock of the Company was increased to 250,000,000 shares of common stock.
	Pursuant to a plan affirmed by the U. S. Bankruptcy Court - Northern District of Texas - Dallas Division, the Company issued 500,008 plan shares to meet the requirements of the plan. 500,008 shares of the Company’s common stock were issued to holders of various claims, as defined in the plan, in settlement of all unpaid pre-confirmation obligations of the Company and/or the bankruptcy trust. After completion of the 13.3935 to 1 Stock Split, the holders of various claims own 1,433,801 shares of common stock.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events	'
Note 9 - Subsequent Events	'
	On June 19, 2014, Chuck Talley was appointed as our Chief Financial Officer (“CFO”), Secretary, and Treasurer.
	On June 27, 2014, the Company announced that its Board of Directors had declared a stock dividend on the issued and outstanding shares of common stock of the Company to effect a 13.3935-to-1 forward stock split (the “Stock Split”) to be distributed on July 7, 2014 (the “Distribution Date”) to shareholders of record of the Company’s common stock as of the close of business on June 23, 2014.  On July 10, 2014, the Company issued an additional 131,360,950 shares of common stock, thereby increasing its issued and outstanding shares of common stock to 141,960,131 shares. The impact of the forward stock-split has been retrospectively reflected in all periods and notes in this filing.
	On July 9, 2014, the Board of Directors of the Company appointed James York, as President and Chief Executive Officer, and named him as a director.
	On August 4, 2014, the Company’s Board of Directors adopted resolutions approving a certificate of amendment to the Company’s Articles of Incorporation to be filed in the State of Nevada to change the name of the Company to “Titanium Healthcare”. As part of the process of amending the Company’s Articles of Incorporation to change its name, the Company filed a preliminary information statement with the SEC on August 7, 2014 disclosing the action to the Company’s shareholders. The Company will, when permissible following the expiration of the 20-day period mandated by Regulation 14C of the Exchange Act and the provisions of the Nevada Revised Statutes, file the Certificate of Amendment with the Nevada Secretary of State's Office.  The Certificate of Amendment will become effective upon such filing and the Company anticipates that such filing will occur in September 2014, approximately 20 days after the Information Statement was first mailed to its shareholders.

Significant_Accounting_Policie1

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Significant Accounting Policies Policies	'
Use of Estimates	'
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes. Actual results could materially differ from these estimates.
Risks and Uncertainties	'
	The Company operates in a highly competitive industry that is subject to intense competition. The Company faces risks and uncertainties relating to its ability to successfully implement its business strategy. Among other things, these risks include the ability to develop and sustain revenue growth; managing and expanding operations; competition; attracting, retaining and motivating qualified personnel; maintaining and developing new strategic relationships; and the ability to anticipate and adapt to the changing markets and any changes in government regulations.
	As a result, the Company may be subject to the risk of delays in obtaining (or failing to obtain) regulatory clearance and other uncertainties, including financial, operational, technological, regulatory and other risks associated with an emerging business, including the risk of business failure.
	The Company's acquired pharmacies are subject to licensing and regulation by the health, sanitation, safety, building and fire agencies in the state or municipality where located. Difficulties or failures in obtaining or maintaining the required licensing and/or approvals could prevent the continued operations of such pharmacies.
Cash and cash equivalents	'
	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.
Private Placement Costs	'
	Costs with respect to the issuance of common stock through the private placement by the Company are initially deferred and ultimately offset against the proceeds from such equity transactions as a reduction of net proceeds offset against equity, if successful, or expensed if the proposed equity transaction is unsuccessful.
Accounts Payable and Accrued Expenses	'
	The Company considers all obligations which an accurate invoice has been received from the vendor to be accounts payable, whereas obligations for goods or services incurred before the balance sheet date, which are uninvoiced by vendors, are included in accrued expenses.
Push-Down Accounting	'
	The Company has adopted the provisions required by Staff Accounting Bulletin (“SAB”) Topic 5J requires that a new basis of accounting be established for the purchased assets and liabilities (referred to as “push-down accounting”). As the Company is considered a shell company that does not constitute a business for the purposes of business combinations (as defined under the Accounting Standards Codification (“ASC”) 805-10-55-4), the purchase of the shell by Titan Partners, LLC has been treated as an asset purchase. Under an asset purchase, assets are recognized based on their cost to the acquiring entity, which generally includes the transaction costs of the asset acquired and is allocated to the individual assets acquired or liabilities assumed based on their relative fair values and does not give rise to goodwill. The application of this guidance resulted in the restatement of the Company’s 2013 financial statements described.
Loss Contingencies	'
	Certain conditions may exist as of the date the financial statements are issued, that may result in a loss to the Company and will only be resolved when one or more future events occur or fail to occur. The Company’s management and its legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, would be disclosed.
	Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the nature of the guarantee would be disclosed.
Reclassification	'
	Certain prior year amounts have been reclassified to conform to the 2014 financial statement presentation in order to reflect the impact of the forward stock-split. The reclassifications did not affect net loss attributable to the Company, cash flows, assets, liabilities or equity for the periods presented.
Basic and Diluted Loss per Common Share	'
	Basic loss per share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding for the reporting period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts, such as stock options and warrants to issue common stock, were exercised or converted into common stock. Because the Company has incurred net losses and there are no dilutive potential common shares, basic and diluted loss per common share are the same.
Comprehensive Income or Loss	'
	In addition to net loss, comprehensive loss includes all changes in equity during a period, except those resulting from investments and distributions to shareholders of the Company. For 2014 and 2013, there were no differences between net income and comprehensive income.
Recent Accounting Pronouncements	'
	In July 2013, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exist , which is included in ASC Topic 740 (Income Taxes). ASU 2013-11 requires an entity to net its liability for unrecognized tax positions against a net operating loss carryforward, a similar tax loss or a tax credit carryforward when settlement in this manner is available under the tax law. The provisions of this new guidance are effective for reporting periods beginning after December 15, 2013. The guidance is not expected to have a material impact on our results of operations, financial position, or cash flows.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). ASU No. 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. This new guidance is effective for annual reporting periods (including interim reporting periods within those periods) beginning after December 15, 2016; early adoption is not permitted. Companies have the option of using either a full retrospective or a modified retrospective approach to adopt the guidance. This update could impact the timing and amounts of revenue recognized. The Company is currently evaluating the effect that implementation of this update will have on its financial position and results of operations upon adoption.
	In June 2014, FASB issued ASU 2014-10, Elimination of Development Stage Entity Requirements. This ASU eliminates the concept of Development Stage Entities (DSE’s) from GAAP and is intended to result in cost-savings for certain entities, such as start-ups or research and development entities. As a result of these changes: the financial statements of developing entities no longer need to meet the inception-to-date income cash flow and equity information; developing companies do not have to label their financial statements as “development stage”; and certain disclosures related to the nature of the entity’s development stage activities are no longer required. These changes become effective for the Company on January 1, 2015 and early adoption is permitted. The Company opted to adopt this guidance as of March 31, 2014. The adoption of this guidance resulted in decreased financial statement disclosures, but did not impact the Company’s financial condition, results of operations or cash flows.

Income_Taxes_Tables

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2014
Income Taxes Tables	'
Components of income tax benefit expense	'
	The Company's income tax expense (benefit) for each of the periods ended March 31, 2014 and 2013 varied from the statutory rate of 34% as follows:
		Three Months Ended			Three Months Ended
		31-Mar-14			31-Mar-13
	Statutory rate applied to income before income taxes	$	(83,969	)	$	(1,100	)
	Increase (decrease) in income taxes resulting from:
	Other, including reserve for deferred tax assets and application of net operating loss carryforward		83,969			1,100
	Income tax expense	$	-		$	-
Deferred tax assets and valuation allowance	'
	The Company’s only temporary difference as of March 31, 2014 and 2013 relates to the Company’s net operating loss pursuant to the applicable Federal Tax Law. As of March 31, 2014 and 2013, the deferred tax asset is as follows:
		31-Mar-14			31-Mar-13
	Deferred tax assets
	Net operating loss carryforwards and other	$	163,070			35,915
	Less valuation allowance		(163,070	)		(35,915	)
	Net deferred tax asset	$	-		$	-

Loss_Per_Share_Tables

Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2014
Loss Per Share Tables	'
Basic and diluted loss per common share	'
		Three Months Ended March 31,
		2014			2013
	Numerator for basic and diluted earnings per share:
	Net loss	$	(246,967	)	$	(3,258	)
	Denominator for basic and diluted earnings per share		133,935,107			133,935,107
	Loss per common share	$	(0.00	)	$	(0.00	)
	Loss per common share assuming dilution	$	(0.00	)	$	(0.00	)

Related_Party_Transaction_Deta

Related Party Transaction (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
Related Party Transaction Details	'	'	'
Due to shareholder	$41,039	$41,057	'

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Taxes Details	'	'
Statutory rate applied to income before income taxes	($83,969)	($1,100)
Other, including reserve for deferred tax assets and application of net operating loss carryforward	$83,969	$1,100

Income_Taxes_Details_1

Income Taxes (Details 1) (USD $)	Dec. 31, 2013	Mar. 31, 2013
Income Taxes Details 1	'	'
Net operating loss carryforwards and other	$163,070	$35,915
Less valuation allowance	-163,070	-35,915
Net Deferred Tax Asset	'	'

Income_Taxes_Details_Narrative

Income Taxes (Details Narratives) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Taxes Details Narratives	'	'
Net Oprating loss carryforward approximately to offset future taxable income	$729,617	'
Valuation allowance for the deferred tax asset increased by approximately	$83,969	$1,100
Statutory rate	34.00%	34.00%

Loss_Per_Share_Details

Loss Per Share (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Loss Per Share Details	'	'
Net loss	($246,967)	($3,258)
Denominator for basic and diluted earnings per share	133,935,107	133,935,107
Loss per common share	$0	$0
Loss per common share assuming dilution	$0	$0