Boston Omaha (BOC) 10-K 6 Feb 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Feb. 02, 2015	Jun. 30, 2014
Document and Entity Information:
Entity Registrant Name	REO PLUS, INC.
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Entity Central Index Key	1494582
Current Fiscal Year End Date	-19
Entity Common Stock, Shares Outstanding		1,869,000
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	2014
Document Fiscal Period Focus	FY
Entity Incorporation, Date of Incorporation	11-Aug-09
Entity Public Float			$0

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash	$1,461	$27,812
Prepaid expense		3,000
Total Current Assets	1,461	30,812
Investment in unconsolidated affiliate	47,263	63,068
Total Assets	48,724	93,880
Current Liabilities:
Accounts payable and accrued expenses	373	6,500
Notes payable, stockholders	494,460	470,960
Accrued interest, stockholders	21,270	17,021
Total Current Liabilities	516,103	494,481
Stockholders' Deficit:
Preferred stock, $.001 par value, 10,000,000 shares authorized and 0 shares issued and outstanding
Common stock, $.001 par value, 500,000,000 shares authorized, 1,869,000 shares issued and outstanding	1,870	1,870
Additional paid-in capital	53,130	53,130
Accumulated deficit	-522,379	-455,601
Total Stockholders' Deficit	-467,379	-400,601
Total Liabilities and Stockholders' Deficit	$48,724	$93,880

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position
Common Stock, par or stated value	$0.00	$0.00
Common Stock, shares authorized	500,000,000	500,000,000
Common Stock, shares issued	1,869,000	1,869,000
Common Stock, shares outstanding	1,869,000	1,869,000
Preferred Stock, par or stated value	$0.00	$0.00
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued
Preferred Stock, shares outstanding

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenues:
Consulting fees, related party	$43,874	$33,549
Costs and Expenses:
Professional fees	66,715	72,983
Net Loss from Operations	-22,841	-39,434
Other Expense:
Equity in loss of unconsolidated affiliate	-15,805	-3,854
Interest expense	-28,132	-26,270
Net Loss before Income Tax	-66,778	-69,558
Income Tax Benefit
Net Loss	($66,778)	($69,558)
Basic and Diluted Net Loss per Share	($0.04)	($0.04)
Basic and Diluted Weighted Average Shares Outstanding	1,869,000	1,869,000

Statements_of_Changes_in_Stock

Statements of Changes in Stockholders' Deficit (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Stockholders' Equity, beginning of period, Value at Dec. 31, 2012	$1,870	$53,130	($386,043)	($331,043)
Stockholders' Equity, beginning of period, Shares at Dec. 31, 2012	1,869,000
Net loss			-69,558	-69,558
Stockholders' Equity, end of period, Value at Dec. 31, 2013	1,870	53,130	-455,601	-400,601
Stockholders' Equity, end of period, Shares at Dec. 31, 2013	1,869,000
Net loss			-66,778	-66,778
Stockholders' Equity, end of period, Value at Dec. 31, 2014	$1,870	$53,130	($522,379)	($467,379)
Stockholders' Equity, end of period, Shares at Dec. 31, 2014	1,869,000

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash Flows from Operating Activities:
Net Loss	($66,778)	($69,558)
Adjustments to reconcile net loss to cash used in operating activities:
Equity in loss of unconsolidated affiliate	15,805	3,854
Changes in operating assets and liabilities:
Prepaid expense	3,000	-625
Accounts payable and accrued expenses	-6,127	-9,475
Accrued interest	4,249	7,301
Net Cash Used in Operating Activities	-49,851	-68,503
Cash Flows from Financing Activities:
Proceeds from notes payable to stockholders	43,500	90,000
Payment of note payable to stockholder	-20,000	0
Net Cash Provided by Financing Activities	23,500	90,000
Net Change in Cash	-26,351	21,497
Cash, Beginning of Year	27,812	6,315
Cash, End of Year	1,461	27,812
Interest Paid in Cash	23,883	18,969
Income Taxes Paid

Balance_Sheets_Ananda

Balance Sheets (Ananda) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash	$1,461	$27,812
Total Current Assets	1,461	30,812
Other Assets:
Total Assets	48,724	93,880
Current Liabilities:
Total Current Liabilities	516,103	494,481
Total Liabilities and Members' Equity	48,724	93,880
Reportable Segment (Ananda)
Current Assets:
Cash	72,873	96,009
Prepaid insurance	1,423	1,644
Total Current Assets	74,296	97,653
Property and Equipment:
Land	100,000	100,000
Building and improvements	517,981	517,981
Total Property and Equipment	617,981	617,981
Accumulated depreciation	-176,525	-150,626
Property and Equipment, net	441,456	467,355
Other Assets:
Deferred loan costs	7,507	8,063
Total Assets	523,259	573,071
Current Liabilities:
Accrued expenses	12,783	10,849
Deferred income	3,900
Current portion of long-term debt	19,574	18,842
Total Current Liabilities	36,257	29,691
Lease deposit	5,700	3,300
Long-term debt	363,145	382,411
Total Liabilities	405,102	415,402
Members' Equity	118,157	157,669
Total Liabilities and Members' Equity	$523,259	$573,071

Statements_of_Operations_Anand

Statements of Operations (Ananda) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Other Income (Expense):
Interest expense	($28,132)	($26,270)
Net Loss	-66,778	-69,558
Reportable Segment (Ananda)
Revenues:	42,300	66,035
Commissions	-3,900
Net Revenues	38,400	66,035
Costs and Expenses:
Depreciation and amortization	26,455	29,880
Property taxes	12,783	10,849
Insurance	7,664	7,432
Repairs and maintenance	7,439	1,986
General and administrative	911	1,253
Utilities	903	211
Total Costs and Expenses	56,155	51,611
Net (Loss) Income from Operations	-17,755	14,424
Other Income (Expense):
Interest income	110	145
Interest expense	-21,867	-24,205
Net Loss	-39,512	-9,636
Members' Equity, Beginning of Year	157,669	167,305
Members' Equity, End of Year	$118,157	$157,669

Statements_of_Cash_Flows_Anand

Statements of Cash Flows (Ananda) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash Flows from Operating Activities:
Net loss	($66,778)	($69,558)
Changes in operating assets and liabilities:
Prepaid expense	3,000	-625
Net Cash (Used in) Provided by Operating Activities	-49,851	-68,503
Cash Flows from Financing Activities:
Net Cash Used in Financing Activities	23,500	90,000
Net Change in Cash	-26,351	21,497
Cash, Beginning of Year	27,812	6,315
Cash, End of Year	1,461	27,812
Interest Paid in Cash	23,883	18,969
Income Tax Paid
Reportable Segment (Ananda)
Cash Flows from Operating Activities:
Net loss	-39,512	-9,636
Adjustments to reconcile net (loss) income to cash (used) provided by operating activities:
Depreciation and amortization	26,455	29,880
Changes in operating assets and liabilities:
Prepaid expense	221	-33
Accrued expenses	1,934	1,336
Lease deposit	6,300	0
Net Cash (Used in) Provided by Operating Activities	-4,602	21,547
Cash Flows from Financing Activities:
Deferred loan costs	0	-8,341
Proceeds from long-term debt	0	410,173
Payments on long-term debt	-18,534	-422,885
Net Cash Used in Financing Activities	-18,534	-21,053
Net Change in Cash	-23,136	494
Cash, Beginning of Year	96,009	95,515
Cash, End of Year	72,873	96,009
Interest Paid in Cash	21,867	24,205
Income Tax Paid

Note_1_Organization_and_Backgr

Note 1. Organization and Background	12 Months Ended
	Dec. 31, 2014
Notes
Note 1. Organization and Background	NOTE 1.                      ORGANIZATION AND BACKGROUND
	REO Plus, Inc. (“the Company”) was organized on August 11, 2009 for the purpose of investing in real estate.  The Company had no operations through December 2012 other than its acquisition of 40% of Ananda Investments, LLC, (“Ananda.”)
	During September 2013, the Company began providing business consulting services.  Revenues from consulting services are attributable to one client, which is a related party (See Note 7).

Note_2_Summary_of_Significant_

Note 2. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Notes
Note 2. Summary of Significant Accounting Policies	NOTE 2.                      SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	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 related primarily to differences between the bases of certain assets and liabilities for financial and income tax reporting.  Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.  Deferred taxes also are recognized for operating losses that are available to offset future federal income taxes.  Valuation allowances are established when necessary to reduce deferred tax assets to amounts expected to be realized.
	Investments in Unconsolidated Entities
	The Company accounts for investments in less than 50% owned and more than 20% owned entities using the equity method of accounting.  The Company’s share of earnings (loss) of such entities is recorded as a single amount as equity (loss) in earnings of unconsolidated entities.  Dividends, if any, are recorded as a reduction of the investment.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles 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.
	The more significant areas requiring the use of management estimates relate to the valuation of deferred tax assets and investments in unconsolidated affiliates.  Accordingly, actual results could differ from those estimates.
	Revenue Recognition
	The Company recognizes revenue from consulting services when earned, according to the accrual basis of accounting.
	Earnings Per Share
	Basic loss per common share is computed by dividing the net income (loss) available to common stockholders by the weighted average number of shares outstanding during the year.  Diluted earnings per share reflect the potential dilution of securities that could share in earnings of an entity.  In a loss year, dilutive common equivalent shares are excluded from the loss per share calculation as the effect would be anti-dilutive.  For the years ended December 31, 2014 and 2013, the Company had no potentially dilutive securities.
	Going Concern
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  As shown in the accompanying financial statements, the Company has an accumulated deficit of $522,379 since its inception and has not yet produced earnings from operations.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.
	The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.  Management anticipates that it will be able to raise additional working capital through the issuance of stock through a private equity offering.
	The ability of the Company to continue as a going concern is dependent upon the Company’s ability to attain a satisfactory level of profitability and obtain suitable and adequate financing.  There can be no assurance that management’s plan will be successful.

Note_3_Investment_in_Affiliate

Note 3. Investment in Affiliate	12 Months Ended
	Dec. 31, 2014
Notes
Note 3. Investment in Affiliate	NOTE 3.                      INVESTMENT IN AFFILIATE
	On January 2, 2010 the Company acquired a 40% interest in Ananda, a Texas limited liability company, which owns a commercial real estate rental property in Houston, Texas.  The investment was acquired from a controlling shareholder.
	Summary financial results of Ananda for the years ended December 31, 2014 and 2013 are as follows:
	Operations
			2014
	Rental income		$38,400
	Operating expenses		-77,912
	Net loss		($39,512)
	Equity in loss of
	unconsolidated affiliate		$ (15,805)
		2013
	Rental income	$66,035
	Operating expenses	-75,671
	Net loss	($9,636)
	Equity in loss of
	unconsolidated affiliate	$ (3,854)
	df
	Financial Position
		2014	2013
	Cash	72,873	$96,009
	Other current assets	1,423	1,644
	Land, buildings and improvements	441,456	467,355
	Other assets	7,507	8,063
	Total Assets	$523,259	$573,071
	Deposits and accrued expenses	$22,383	14,149
	Mortgage payable	382,719	401,253
	Total Liabilities	405,102	415,402
	Members' equity	277,845	277,845
	Accumulated deficit	-159,688	-120,176
	Total Equity	118,157	157,669
	Total Liabilities and Equity	$523,259	$573,071
	Investment in unconsolidated affiliate	$ 47,263	$ 63,068

Note_4_Notes_Payable_Stockhold

Note 4. Notes Payable, Stockholders	12 Months Ended
	Dec. 31, 2014
Notes
Note 4. Notes Payable, Stockholders	NOTE 4.                      NOTES PAYABLE, STOCKHOLDERS
	Notes payable stockholders consist of the following at December 31,
		2014	2013
	Note payable to corporation, bearing interest at 5% per annum;
	unsecured, principal and interest due February 5, 2016	-	$20,000
	Note payable to an individual, bearing interest at 5% per annum;
	unsecured, interest due annually and principal due February 9, 2017	290,960	260,960
	Note payable to an individual bearing interest at 5% per annum;
	unsecured, interest due annually and principal due April 6, 2017	10,000	-
	Note payable to an individual, non-interest bearing,
	unsecured and due on demand	3,500	-
	Note payable to an individual, bearing interest at 7% per annum:
	unsecured, interest due quarterly and principal due January 1, 2020.	190,000	190,000
		$494,460	$470,960
	On February 10, 2014, the Company received $30,000 in proceeds from a note due to its majority stockholder.  On the same date, the majority stockholder consolidated all of the notes payable to him into one promissory note.  The principal balance due to the majority stockholder upon consolidation is $290,960.  The note bears interest at 5% per annum and is due February 9, 2017.  Accrued interest on the notes of $5,541 was paid at the time of consolidation.
	During April 2014, the Company borrowed an additional $10,000 at 5% interest per annum from the majority stockholder. In December 2014, the majority stockholder made a non-interest bearing advance to the Company in the amount of $3,500.
	The majority stockholder, also the Company’s chief executive officer, owns a 95% interest in the Company.

Note_5_Income_Tax_Benefit

Note 5. Income Tax Benefit	12 Months Ended
	Dec. 31, 2014
Notes
Note 5. Income Tax Benefit	NOTE 5.                      INCOME TAX BENEFIT
	The Company accounts for income taxes in accordance with ASC Topic 740 which requires the Company to provide a net deferred tax asset or liability equal to the expected future tax benefit or expense of temporary reporting differences between book and tax accounting and any available operating loss or tax credit carryforwards.
	Deferred tax assets are comprised of the following:
		December 31,
		2014	2013
	Deferred tax assets:
	Net operating loss carryforward	$63,572	$51,877
	Less valuation allowance	-63,572	-51,877
		-	-
	The Company has available at December 31, 2014, tax operating loss carryforwards of approximately $332,000, which may be applied against future taxable income and which expire in 2029 through 2034.
	The amount and ultimate realization of the benefits from the deferred tax assets for income tax purposes is dependent, in part, upon the tax laws in effect, the Company’s future earnings, and other future events, the effects of which cannot be determined.
	At December 31, 2014, the Company has recorded a valuation allowance of $63,572 to fully offset the deferred tax asset.  The change in the valuation allowance for the year ended December 31, 2014 is $11,695.
	The difference between the average statutory income tax rates of 17.51% and 17.81% in 2014 and 2013 and the effective income tax rate of 0% in 2014 and 2013 is due to the application of a valuation allowance to the Company’s net operating losses.
	The Company has no tax positions at December 31, 2014 and 2013 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.
	The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.  During the years ended December 31, 2014 and 2013, the Company recognized no interest and penalties.  The Company had no accruals for interest and penalties at December 31, 2014 and 2013.
	All tax years are open to examination by the Internal Revenue Service.

Note_6_Commitments

Note 6. Commitments	12 Months Ended
	Dec. 31, 2014
Notes
Note 6. Commitments	NOTE 6.                      COMMITMENTS
	The Company and its controlling stockholder are guarantors on Ananda’s mortgage note payable to a bank and are joint and severally liable.  The note is secured by a first lien deed of trust on the land and building owned by Ananda.  The note matures during June, 2028.  At December 31, 2014, the balance due was $382,719 and all of the payments have been made timely.  (See Note 3.)

Note_7_Related_Parties

Note 7. Related Parties	12 Months Ended
	Dec. 31, 2014
Notes
Note 7. Related Parties	NOTE 7.                      RELATED PARTIES
	The Company’s Chief Executive Officer and majority stockholder renders business consulting services on behalf of the Company, to an entity in which he is also a stockholder and a director.

Note_8_Subsequent_Events

Note 8. Subsequent Events	12 Months Ended
	Dec. 31, 2014
Notes
Note 8. Subsequent Events	NOTE 8.                      SUBSEQUENT EVENTS
	On January 7, 2015, the Company received $19,000 in proceeds from a note due to its majority shareholder.  The note bears interest at 5% per annum and is due January 6, 2018.
	On January 11, 2015, the Company repaid the $3,500 note payable.  (See Note 4.)

Note_1_Organization_and_Backgr1

Note 1. Organization and Background (Ananda)	12 Months Ended
	Dec. 31, 2014
Notes
Note 1. Organization and Background (Ananda)	NOTE 1.                      ORGANIZATION AND BACKGROUND
	Ananda Investments, LLC (“the Company”) was organized in Texas on March 26, 2004 for the purpose of investing in real estate.  The Company owns and operates a building located in Houston, Texas.

Note_2_Summary_of_Significant_1

Note 2. Summary of Significant Accounting Policies (Ananda)	12 Months Ended
	Dec. 31, 2014
Notes
Note 2. Summary of Significant Accounting Policies (Ananda)	NOTE 2.                      SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
	Property and Equipment
	Property and equipment are carried at cost.  Depreciation and amortization are provided principally on the straight-line method over the estimated useful lives of the assets.  Depreciation of the building and improvements is provided over twenty years.  Significant gains and losses from retirements or disposition of assets are credited or charged to income at the time of disposition.
	Maintenance and repair costs are charged against income as incurred.  Significant improvements or betterments are capitalized and depreciated over the estimated economic life of the asset.
	Long-Lived Assets
	Management periodically reviews the Company’s long-lived assets for impairment, whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable.  An impairment loss is recognized when the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset.  The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value.  The Company recorded no impairment on its long-lived assets during the years ended December 31, 2014 and 2013, respectively.
	Organization Costs
	The Company has expensed its organization costs as incurred.
	Fair Value
	The Company’s policy is to recognize transfers between levels of the fair value hierarchy as of the actual date of the event or change in circumstance that caused the transfer.
	Revenue Recognition
	The Company’s revenue is derived from the leasing of commercial and residential property.  The terms of the Company’s operating leases range from one year to five years. Rental income is recognized on the accrual basis at the first of each month when the rents become due.
	Income Taxes
	In connection with its organization as a limited liability company, the Company is taxed as a partnership.  Taxable income or losses of the Company are passed through to the Company’s members, in accordance with each member’s percentage of ownership, for inclusion in each individual member’s income tax return.
	The Company has no tax positions at December 31, 2014 and 2013 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.  Tax years open to examination by the Internal Revenue Service are 2011 through 2014.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles 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.
	The more significant areas requiring the use of management estimates relate to depreciation of property and equipment and amortization of deferred loan costs.  Accordingly, actual results could differ from those estimates.

Note_3_Deferred_Loan_Cost

Note 3. Deferred Loan Cost (Reportable Segment (Ananda))	12 Months Ended
	Dec. 31, 2014
Reportable Segment (Ananda)
Note 3. Deferred Loan Cost	NOTE 3.                      DEFERRED LOAN COST
	Deferred loan costs consist of the following at December 31,
		2014	2013
	Deferred loan costs	$8,341	$8,341
	Accumulated amortization	-834	-278
		$7,507	$8,063
	Future amortization of deferred loan costs is as follows:
	2015	$556
	2016	556
	2017	556
	2018	556
	2019	556
	Thereafter	4,727
		$7,507
	For the years ended December 31, 2014 and 2013, amortization of deferred loan costs was $556 and $3,981, respectively.

Note_4_Longterm_Debt_Ananda

Note 4. Long-term Debt (Ananda) (Reportable Segment (Ananda))	12 Months Ended
	Dec. 31, 2014
Reportable Segment (Ananda)
Note 4. Long-term Debt (Ananda)	NOTE 4.                      LONG-TERM DEBT
	As of December 31, 2014 long-term debt consists of an installment note payable to a bank, bearing interest at 5.57% per annum, secured by a first lien deed of trust on the land and building located in Houston, Texas.  The note is also guaranteed by the members. The note is payable in monthly installments of $3,367 and matures during June, 2028.
	Long-term debt is as follows on December 31,
		2014	2013
	Note payable	$382,719	$401,253
	Less current portion	-19,574	-18,842
	Long-term debt	$363,145	$382,411
	Maturities of long-term debt are as follows:
	2015	$19,574
	2016	20,693
	2017	21,875
	2018	23,126
	2019	24,447
	Thereafter	273,004
		$382,719
	Total interest for the years ended December 31, 2014 and 2013 was $21,867 and $24,205, respectively.

Note_5_Future_Minimum_Lease_Pa

Note 5. Future Minimum Lease Payments (Ananda) (Reportable Segment (Ananda))	12 Months Ended
	Dec. 31, 2014
Reportable Segment (Ananda)
Note 5. Future Minimum Lease Payments (Ananda)	NOTE 5.                      FUTURE MINIMUM LEASE PAYMENTS
	The Company leases commercial space to one tenant under a noncancelable operating lease having a five-year term.  This lease commenced on November 1, 2014.
	Future minimum rents under the lease are as follows:
	2015	$68,400
	2016	68,400
	2017	68,400
	2018	68,400
	2019	57,000
		$330,600
	The Company also leases residential space to a tenant under a noncancelable lease having a one-year term, expiring June 30, 2015.

Note_6_Fair_Value

Note 6. Fair Value	12 Months Ended
	Dec. 31, 2014
Notes
Note 6. Fair Value	NOTE 6.                      FAIR VALUE
	The Company’s financial instruments consist of cash and long-term debt, including the current portion.  The carrying value of cash approximates its fair value.  The carrying value of long-term debt, including the current portion approximates its fair value based on the current rates offered by financial institutions for notes of the same remaining maturity.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between independent and knowledgeable parties who are willing and able to transact for an asset or liability at the measurement date.
	There were no changes in valuation techniques during the current year.

Note_2_Summary_of_Significant_2

Note 2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
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 related primarily to differences between the bases of certain assets and liabilities for financial and income tax reporting.  Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.  Deferred taxes also are recognized for operating losses that are available to offset future federal income taxes.  Valuation allowances are established when necessary to reduce deferred tax assets to amounts expected to be realized.
Investments in Unconsolidated Entities	Investments in Unconsolidated Entities
	The Company accounts for investments in less than 50% owned and more than 20% owned entities using the equity method of accounting.  The Company’s share of earnings (loss) of such entities is recorded as a single amount as equity (loss) in earnings of unconsolidated entities.  Dividends, if any, are recorded as a reduction of the investment.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles 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.
	The more significant areas requiring the use of management estimates relate to the valuation of deferred tax assets and investments in unconsolidated affiliates.  Accordingly, actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue from consulting services when earned, according to the accrual basis of accounting.
Earnings Per Share	Earnings Per Share
	Basic loss per common share is computed by dividing the net income (loss) available to common stockholders by the weighted average number of shares outstanding during the year.  Diluted earnings per share reflect the potential dilution of securities that could share in earnings of an entity.  In a loss year, dilutive common equivalent shares are excluded from the loss per share calculation as the effect would be anti-dilutive.  For the years ended December 31, 2014 and 2013, the Company had no potentially dilutive securities.
Going Concern	Going Concern
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  As shown in the accompanying financial statements, the Company has an accumulated deficit of $522,379 since its inception and has not yet produced earnings from operations.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.
	The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.  Management anticipates that it will be able to raise additional working capital through the issuance of stock through a private equity offering.
	The ability of the Company to continue as a going concern is dependent upon the Company’s ability to attain a satisfactory level of profitability and obtain suitable and adequate financing.  There can be no assurance that management’s plan will be successful.

Note_2_Summary_of_Significant_3

Note 2. Summary of Significant Accounting Policies (Ananda) (Policies)	12 Months Ended
	Dec. 31, 2014
Cash and Cash Equivalents	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Revenue Recognition	Revenue Recognition
	The Company recognizes revenue from consulting services when earned, according to the accrual basis of accounting.
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 related primarily to differences between the bases of certain assets and liabilities for financial and income tax reporting.  Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled.  Deferred taxes also are recognized for operating losses that are available to offset future federal income taxes.  Valuation allowances are established when necessary to reduce deferred tax assets to amounts expected to be realized.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles 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.
	The more significant areas requiring the use of management estimates relate to the valuation of deferred tax assets and investments in unconsolidated affiliates.  Accordingly, actual results could differ from those estimates.
Reportable Segment (Ananda)
Cash and Cash Equivalents	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Property and Equipment	Property and Equipment
	Property and equipment are carried at cost.  Depreciation and amortization are provided principally on the straight-line method over the estimated useful lives of the assets.  Depreciation of the building and improvements is provided over twenty years.  Significant gains and losses from retirements or disposition of assets are credited or charged to income at the time of disposition.
	Maintenance and repair costs are charged against income as incurred.  Significant improvements or betterments are capitalized and depreciated over the estimated economic life of the asset.
Long-lived Assets	Long-Lived Assets
	Management periodically reviews the Company’s long-lived assets for impairment, whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable.  An impairment loss is recognized when the sum of the expected undiscounted future cash flows is less than the carrying amount of the asset.  The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value.  The Company recorded no impairment on its long-lived assets during the years ended December 31, 2014 and 2013, respectively.
Organization Costs	Organization Costs
	The Company has expensed its organization costs as incurred.
Fair Value	Fair Value
	The Company’s policy is to recognize transfers between levels of the fair value hierarchy as of the actual date of the event or change in circumstance that caused the transfer.
Revenue Recognition	Revenue Recognition
	The Company’s revenue is derived from the leasing of commercial and residential property.  The terms of the Company’s operating leases range from one year to five years. Rental income is recognized on the accrual basis at the first of each month when the rents become due.
Income Taxes	Income Taxes
	In connection with its organization as a limited liability company, the Company is taxed as a partnership.  Taxable income or losses of the Company are passed through to the Company’s members, in accordance with each member’s percentage of ownership, for inclusion in each individual member’s income tax return.
	The Company has no tax positions at December 31, 2014 and 2013 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.  Tax years open to examination by the Internal Revenue Service are 2011 through 2014.
Use of Estimates	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles 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.
	The more significant areas requiring the use of management estimates relate to depreciation of property and equipment and amortization of deferred loan costs.  Accordingly, actual results could differ from those estimates.

Note_3_Investment_in_Affiliate1

Note 3. Investment in Affiliate: Summary of Financial Results of Ananda (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Summary of Financial Results of Ananda
	Operations
			2014
	Rental income		$38,400
	Operating expenses		-77,912
	Net loss		($39,512)
	Equity in loss of
	unconsolidated affiliate		$ (15,805)
		2013
	Rental income	$66,035
	Operating expenses	-75,671
	Net loss	($9,636)
	Equity in loss of
	unconsolidated affiliate	$ (3,854)
	df
	Financial Position
		2014	2013
	Cash	72,873	$96,009
	Other current assets	1,423	1,644
	Land, buildings and improvements	441,456	467,355
	Other assets	7,507	8,063
	Total Assets	$523,259	$573,071
	Deposits and accrued expenses	$22,383	14,149
	Mortgage payable	382,719	401,253
	Total Liabilities	405,102	415,402
	Members' equity	277,845	277,845
	Accumulated deficit	-159,688	-120,176
	Total Equity	118,157	157,669
	Total Liabilities and Equity	$523,259	$573,071
	Investment in unconsolidated affiliate	$ 47,263	$ 63,068

Note_4_Notes_Payable_Stockhold1

Note 4. Notes Payable, Stockholders: Schedule of Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Notes Payable
	Notes payable stockholders consist of the following at December 31,
		2014	2013
	Note payable to corporation, bearing interest at 5% per annum;
	unsecured, principal and interest due February 5, 2016	-	$20,000
	Note payable to an individual, bearing interest at 5% per annum;
	unsecured, interest due annually and principal due February 9, 2017	290,960	260,960
	Note payable to an individual bearing interest at 5% per annum;
	unsecured, interest due annually and principal due April 6, 2017	10,000	-
	Note payable to an individual, non-interest bearing,
	unsecured and due on demand	3,500	-
	Note payable to an individual, bearing interest at 7% per annum:
	unsecured, interest due quarterly and principal due January 1, 2020.	190,000	190,000
		$494,460	$470,960

Note_3_Deferred_Loan_Cost_Defe

Note 3. Deferred Loan Cost: Deferred Loan Cost (Tables) (Reportable Segment (Ananda))	12 Months Ended
	Dec. 31, 2014
Reportable Segment (Ananda)
Deferred Loan Cost
	Deferred loan costs consist of the following at December 31,
		2014	2013
	Deferred loan costs	$8,341	$8,341
	Accumulated amortization	-834	-278
		$7,507	$8,063

Note_3_Deferred_Loan_Cost_Sche

Note 3. Deferred Loan Cost: Schedule of Amortization of Deferred Loan Costs (Tables) (Reportable Segment (Ananda))	12 Months Ended
	Dec. 31, 2014
Reportable Segment (Ananda)
Schedule of Amortization of Deferred Loan Costs
	Future amortization of deferred loan costs is as follows:
	2015	$556
	2016	556
	2017	556
	2018	556
	2019	556
	Thereafter	4,727
		$7,507

Note_4_Longterm_Debt_Ananda_Sc

Note 4. Long-term Debt (Ananda): Schedule of Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2014
Schedule of Notes Payable
	Notes payable stockholders consist of the following at December 31,
		2014	2013
	Note payable to corporation, bearing interest at 5% per annum;
	unsecured, principal and interest due February 5, 2016	-	$20,000
	Note payable to an individual, bearing interest at 5% per annum;
	unsecured, interest due annually and principal due February 9, 2017	290,960	260,960
	Note payable to an individual bearing interest at 5% per annum;
	unsecured, interest due annually and principal due April 6, 2017	10,000	-
	Note payable to an individual, non-interest bearing,
	unsecured and due on demand	3,500	-
	Note payable to an individual, bearing interest at 7% per annum:
	unsecured, interest due quarterly and principal due January 1, 2020.	190,000	190,000
		$494,460	$470,960
Reportable Segment (Ananda)
Schedule of Notes Payable
	Long-term debt is as follows on December 31,
		2014	2013
	Note payable	$382,719	$401,253
	Less current portion	-19,574	-18,842
	Long-term debt	$363,145	$382,411

Note_4_Longterm_Debt_Ananda_Sc1

Note 4. Long-term Debt (Ananda): Schedule of Maturities of Long-term Debt (Tables) (Reportable Segment (Ananda))	12 Months Ended
	Dec. 31, 2014
Reportable Segment (Ananda)
Schedule of Maturities of Long-term Debt
	Maturities of long-term debt are as follows:
	2015	$19,574
	2016	20,693
	2017	21,875
	2018	23,126
	2019	24,447
	Thereafter	273,004
		$382,719

Note_5_Future_Minimum_Lease_Pa1

Note 5. Future Minimum Lease Payments (Ananda): Schedule of Future Minimum Rents Under the Lease (Tables)	12 Months Ended
	Dec. 31, 2014
Tables/Schedules
Schedule of Future Minimum Rents Under the Lease
	Future minimum rents under the lease are as follows:
	2015	$68,400
	2016	68,400
	2017	68,400
	2018	68,400
	2019	57,000
		$330,600

Note_1_Organization_and_Backgr2

Note 1. Organization and Background (Details)	12 Months Ended
	Dec. 31, 2014	Jan. 02, 2010
Entity Incorporation, Date of Incorporation	11-Aug-09
Reportable Segment (Ananda)
Business Acquisition, Percentage of Voting Interests Acquired		40.00%

Note_2_Summary_of_Significant_4

Note 2. Summary of Significant Accounting Policies: Earnings Per Share (Details)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Potentially dilutive securities	0	0

Note_2_Summary_of_Significant_5

Note 2. Summary of Significant Accounting Policies: Going Concern (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Details
Accumulated deficit	($522,379)	($455,601)

Note_3_Investment_in_Affiliate2

Note 3. Investment in Affiliate (Details) (Reportable Segment (Ananda))	Jan. 02, 2010
Reportable Segment (Ananda)
Business Acquisition, Percentage of Voting Interests Acquired	40.00%

Note_3_Investment_in_Affiliate3

Note 3. Investment in Affiliate: Summary of Financial Results of Ananda (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net loss	($66,778)	($69,558)
Equity in (loss) income of unconsolidated affiliate	-15,805	-3,854
Cash	1,461	27,812	6,315
Total Assets	48,724	93,880
Accumulated deficit	-522,379	-455,601
Total Liabilities and Equity	48,724	93,880
Investment in unconsolidated affiliate	47,263	63,068
Reportable Segment (Ananda)
Rental income	38,400	66,035
Operating expenses	-77,912	-75,671
Net loss	-39,512	-9,636
Equity in (loss) income of unconsolidated affiliate	-15,805	-3,854
Cash	72,873	96,009	95,515
Other current assets	1,423	1,644
Land, buildings and improvements	441,456	467,355
Other assets	7,507	8,063
Total Assets	523,259	573,071
Deposits and accrued expenses	22,383	14,149
Mortgage payable	382,719	401,253
Total Liabilities	405,102	415,402
Members' equity	277,845	277,845
Accumulated deficit	-159,688	-120,176
Total Equity	118,157	157,669	167,305
Total Liabilities and Equity	523,259	573,071
Investment in unconsolidated affiliate	$47,263	$63,068

Note_4_Notes_Payable_Stockhold2

Note 4. Notes Payable, Stockholders: Schedule of Notes Payable (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Notes payable, stockholders	$494,460	$470,960
Note Payable 1
Notes payable, stockholders	0	20,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	5-Feb-16
Note Payable 2
Notes payable, stockholders	290,960	260,960
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	9-Feb-17
Note Payable 3
Notes payable, stockholders	10,000	0
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	6-Apr-17
Note Payable 4
Notes payable, stockholders	3,500	0
Note Payable 5
Notes payable, stockholders	$190,000	$190,000
Debt Instrument, Interest Rate, Stated Percentage	7.00%
Debt Instrument, Maturity Date	1-Jan-20

Note_4_Notes_Payable_Stockhold3

Note 4. Notes Payable, Stockholders (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Apr. 30, 2014
Proceeds from notes payable to stockholders	$43,500	$90,000
Notes payable, stockholders	494,460	470,960
Investor
Equity Method Investment, Ownership Percentage	95.00%
Note Payable 2
Proceeds from notes payable to stockholders	30,000
Notes payable, stockholders	290,960	260,960
Interest Expense, Debt	5,541
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Note Payable 2a
Debt Instrument, Face Amount			10,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Note Payable 4
Notes payable, stockholders	$3,500	$0

Note_5_Income_Tax_Benefit_Deta

Note 5. Income Tax Benefit (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Details
Net Operating Loss Carryforward	$63,572	$51,877
Less: Valuation Allowance	-63,572	-51,877
Deferred Tax Assets, Net	0	0
Operating Loss Carryforwards	332,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	($11,695)
Average Statutory Tax Rate	17.51%	17.81%
Effective Income Tax Rate Reconciliation, Percent	0.00%	0.00%

Note_6_Commitments_Details

Note 6. Commitments (Details) (Reportable Segment (Ananda), USD $)	Dec. 31, 2014	Dec. 31, 2013
Reportable Segment (Ananda)
Mortgage payable	$382,719	$401,253

Note_8_Subsequent_Events_Detai

Note 8. Subsequent Events (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Proceeds from notes payable to stockholders	$43,500	$90,000
Payment of note payable to stockholder	20,000	0
Subsequent Event | Note Payable 6
Proceeds from notes payable to stockholders	19,000
Debt Instrument, Interest Rate, Stated Percentage	5.00%
Debt Instrument, Maturity Date	6-Jan-18
Subsequent Event | Note Payable 4
Payment of note payable to stockholder	$3,500

Note_1_Organization_and_Backgr3

Note 1. Organization and Background (Ananda) (Details)	12 Months Ended
	Dec. 31, 2014
Entity Incorporation, Date of Incorporation	11-Aug-09
Ananda Investments, LLC
Entity Incorporation, Date of Incorporation	26-Mar-04

Note_2_Summary_of_Significant_6

Note 2. Summary of Significant Accounting Policies (Ananda): Long-lived Assets (Details) (Reportable Segment (Ananda), USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Reportable Segment (Ananda)
Impairment of Long-Lived Assets	$0	$0

Note_3_Deferred_Loan_Cost_Defe1

Note 3. Deferred Loan Cost: Deferred Loan Cost (Details) (Reportable Segment (Ananda), USD $)	Dec. 31, 2014	Dec. 31, 2013
Reportable Segment (Ananda)
Deferred loan costs, gross	$8,341	$8,341
Accumulated Amortization	-834	-278
Deferred loan costs	$7,507	$8,063

Note_3_Deferred_Loan_Cost_Sche1

Note 3. Deferred Loan Cost: Schedule of Amortization of Deferred Loan Costs (Details) (Reportable Segment (Ananda), USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Reportable Segment (Ananda)
2015	$556
2016	556
2017	556
2018	556
2019	556
Thereafter	4,727
Deferred Loan Cost	$7,507	$8,063

Note_3_Deferred_Loan_Cost_Deta

Note 3. Deferred Loan Cost (Details) (Reportable Segment (Ananda), USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Reportable Segment (Ananda)
Amortization of Financing Costs	$556	$3,981

Note_4_Longterm_Debt_Ananda_De

Note 4. Long-term Debt (Ananda) (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Interest expense	$28,132	$26,270
Reportable Segment (Ananda)
Interest expense	21,867	24,205
Notes Payable to Banks | Reportable Segment (Ananda)
Debt Instrument, Interest Rate, Stated Percentage	5.57%
Debt Instrument, Frequency of Periodic Payment	monthly
Debt Instrument, Periodic Payment	$3,367
Debt Instrument, Maturity Date	30-Jun-28

Note_4_Longterm_Debt_Ananda_Sc2

Note 4. Long-term Debt (Ananda): Schedule of Notes Payable (Details) (Reportable Segment (Ananda), USD $)	Dec. 31, 2014	Dec. 31, 2013
Reportable Segment (Ananda)
Mortgage payable	$382,719	$401,253
Current portion of long-term debt	-19,574	-18,842
Long-term debt	$363,145	$382,411

Note_4_Longterm_Debt_Ananda_Sc3

Note 4. Long-term Debt (Ananda): Schedule of Maturities of Long-term Debt (Details) (Reportable Segment (Ananda), USD $)	Dec. 31, 2014	Dec. 31, 2013
Reportable Segment (Ananda)
2015	$19,574
2016	20,693
2017	21,875
2018	23,126
2019	24,447
Thereafter	273,004
Mortgage payable	$382,719	$401,253

Note_5_Future_Minimum_Lease_Pa2

Note 5. Future Minimum Lease Payments (Ananda): Schedule of Future Minimum Rents Under the Lease (Details) (Reportable Segment (Ananda), USD $)	Dec. 31, 2014
Reportable Segment (Ananda)
2015	$68,400
2016	68,400
2017	68,400
2018	68,400
2019	57,000
Operating Leases, Future Minimum Payments Due	$330,600