Baseline Productions (BSSP) 10-K 31 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 30, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	REVE TECHNOLOGIES, INC.
Entity Central Index Key	1495028
Trading Symbol	bssp
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		36,997,970
Entity Public Float			$18,685,353
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

Balance_Sheets_Audited

Balance Sheets (Audited) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$48,928	$120
Prepaid expenses	6,300	1,225
Total current assets	55,228	1,345
Equipment, net of accumulated depreciation of $558 and $161, respectively	1,866	1,029
Total assets	57,094	2,374
Current liabilities:
Accounts payable	8,739	5,218
Line of credit	10,713
Convertible notes - related party, net of discount of $49,598 and $20,483	233,484	105,465
Interest payable - related party	21,609	5,057
Convertible notes - net of discount of $52,829 and $0	4,921
Derivative liability	91,526
Total current liabilities	370,992	115,740
Long-term liabilities:
Line of credit		10,141
Convertible notes - net of discount of $26,714 and $0	1,064
Derivative liability	92,643
Total long-term liabilities	93,707	10,141
Total liabilities	464,699	125,881
Commitments and contingencies
Stockholders' deficit:
Preferred stock: $0.001 par value; 10,000,000 shares authorized, no shares issued and outstanding
Common stock: $0.001 par value; 100,000,000 shares authorized, 36,997,970 shares issued and outstanding at December 31, 2014 and 2013	36,998	36,998
Additional paid in capital	358,798	251,092
Notes receivable - related party		-49,565
Accumulated deficit	-803,401	-362,032
Total stockholders' deficit	-407,605	-123,507
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$57,094	$2,374

Balance_Sheets_Parenthetical_A

Balance Sheets (Parenthetical) (Audited) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Equipment, net of accumulated depreciation	$558	$161
Current liabilities:
Convertible notes - related party, net of discount	49,598	20,483
Convertible notes - net of discount	52,829	0
Long-term liabilities:
Convertible notes - net of discount	$26,714	$0
Stockholders' deficit:
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	36,997,970	36,997,970
Common stock, shares outstanding	36,997,970	36,997,970

Statements_of_Operations_Audit

Statements of Operations (Audited) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Statements Of Operations Audited
Revenue
Operating expenses:
Selling, general and administrative	30,171	8,170
Product development	38,264	4,897
Executive compensation	61,000	32,500
Professional fees	52,050	33,915
Total operating expenses	181,485	79,482
Loss from operations	-181,485	-79,482
Other expense:
Interest expense	-4,052	-11,165
Interest expense - related party	-95,148	-97,811
Write-off receivable - related party	-51,515
Change in derivative liability	-109,169
Total other expense	-259,884	-108,976
Net loss	($441,369)	($188,458)
Basic Loss per Common Share	($0.01)	($0.01)
Weighted average number of common shares outstanding - basic	36,997,970	36,997,970

Statements_of_Stockholders_Def

Statements of Stockholders' Deficit (Audited) (USD $)	Common Stock	Additional Paid-In Capital	Notes Receivable Related Party	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2012	$36,986	$115,355		($173,574)	($21,233)
Beginning Balance, Shares at Dec. 31, 2012	36,985,601
Issuance for settlement of debt, Shares	12,369
Issuance for settlement of debt, Amount	12	22,500			22,512
Notes receivable - related party			-49,565		-49,565
Discount of convertible promissory note due to beneficial conversion feature		113,237			113,237
Net Loss				-188,458	-188,458
Ending Balance, Amount at Dec. 31, 2013	36,998	251,092	-49,565	-362,032	-123,507
Ending Balance, Shares at Dec. 31, 2013	36,997,970
Notes receivable - related party			49,565		49,565
Discount of convertible promissory note due to beneficial conversion feature		72,989			72,989
Discount on convertible promissory note due to detachable warrants		34,717			34,717
Net Loss				-441,369	-441,369
Ending Balance, Amount at Dec. 31, 2014	$36,998	$358,798		($803,401)	($407,605)
Ending Balance, Shares at Dec. 31, 2014	36,997,970

Statements_of_Cash_Flows_Audit

Statements of Cash Flows (Audited) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities
Net loss	($441,369)	($188,458)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation	397	395
Accretion of debt discount	82,081	92,755
Legal fees paid in connection with convertible notes	2,500
Write off notes receivable - related party	51,515
Shares issued for financing expense		10,142
Change in derivative liability	109,169
Changes in operating assets and liabilities:
Decrease (increase) in prepaid expenses	-5,075	-1,225
Increase (decrease) in accounts payable	3,520	3,960
Increase (decrease) in interest payable	572	1,022
Increase (decrease) in interest payable - related party	16,552	5,057
Net cash used in operating activities	-180,138	-76,352
Cash flows from investing activity
Purchase of fixed assets	-1,234	-1,190
Proceeds for notes receivable - related party	-1,955	-54,540
Payments for notes receivable - related party		4,975
Net cash used in investing activities	-3,189	-50,755
Cash flows from financing activities
Proceeds from convertible notes payable	75,000
Proceeds from convertible notes payable - related party	159,005	127,198
Repayments of convertible notes payable - related party	-1,870	-1,250
Proceeds from line of credit		1,125
Net cash provided by financing activities	232,135	127,073
Increase (decrease) in cash and cash equivalents	48,808	-34
Cash and cash equivalents at beginning of period	120	154
Cash and cash equivalents at end of period	48,928	120
Supplemental disclosure of cash flow information:
Interest paid in cash
Income taxes paid in cash
Supplemental disclosure of non-cash transactions:
Debt discount recorded for value of warrants issued	34,717
Debt discount recorded for beneficial conversion feature	156,017	113,237
Common stock issued for conversion of debt		$12,370

ORGANIZATION_RECENT_ACCOUNTING

ORGANIZATION, RECENT ACCOUNTING PRONOUNCEMENTS AND GOING CONCERN	12 Months Ended
	Dec. 31, 2014
Organization Recent Accounting Pronouncements And Going Concern
Note 1. ORGANIZATION, RECENT ACCOUNTING PRONOUNCEMENTS AND GOING CONCERN	Organization
	The Company was incorporated on May 11, 2010 (Date of Inception) under the laws of the State of Nevada, as Bassline Productions, Inc. On March 21, 2014 the Company amended its articles of incorporation and changed its name to Reve Technologies, Inc. We invest in, develop and market emerging hardware, mobile and web applications.
	Recent Accounting Pronouncements
	The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, it has not identified any standards that it believes merit further discussion or will have a significant impact on its financial statements except as described below.
	On June 10, 2014, accounting principles generally accepted in the United States were amended to remove the definition of a development stage entity thereby removing the financial reporting distinction between development stage entities and other reporting entities. In addition, the amendments eliminate the requirements for the Company to present inception-to-date information and to label the financial statements as those of a development stage entity. The amendments are effective for the Company’s financial statements as of December 31, 2016, and interim periods therein; however, early application of each of the amendments is permitted for any reporting period. The Company has adopted the amendments and no longer presents inception-to-date information in the statements of operations, statement of changes in stockholders' deficit and statements of cash flows. In addition, the financial statements will no longer be labeled as those of a development stage entity.
	Going Concern
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. The Company has not yet generated revenues from operations. Since inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring start up costs and expenses. As a result, the Company incurred accumulated net losses from Inception (May 11, 2010) through the period ended December 31, 2014 of $803,401. In addition, the Company’s development activities since inception have been financially sustained through debt and equity financing.
	In view of these conditions, the ability of the Company to continue as a going concern is in substantial doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. Management is planning to raise necessary additional funds for working capital through loans and additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting Policies
Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Estimates
	The preparation of the Company’s financial statements requires management to make estimates and use assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. These estimates and assumptions are affected by management’s application of accounting policies. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from these estimates and assumptions.
	Cash and Cash Equivalents
	Cash and cash equivalents includes highly liquid investments with original maturities of three months or less. The carrying value of these investments approximates fair value.
	Fair Value Measurement
	Pursuant to ASC 820, the Company measures fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the reporting date. ASC 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes the following three levels of inputs that may be used:
	Level 1. Valuations based on quoted prices in active markets for identical assets or liabilities that an entity has the ability to access. The Company has no assets or liabilities valued with Level 1 inputs.
	Level 2. Valuations based on quoted prices for similar assets or liabilities, quoted prices for identical assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities. The Company has no assets or liabilities valued with Level 2 inputs.
	Level 3. Valuations based on inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	In accordance with ASC 820, the following table represents the Company's fair value hierarchy for its financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2014:
		Level 1		Level 2		Level 3		Total
	Liabilities
	Derivative liabilities		-		-		184,169		184,169
	Total Liabilities	$	-	$	-	$	184,169	$	184,169
	The table below sets forth a summary of changes in the fair value of the Company’s Level 3 financial liabilities (derivative liabilities) for the year ended December 31, 2014.
		2014
	Balance at beginning of year	$	-
	Additions to derivative instruments		184,169
	Change in fair value of derivative instruments		-
	Balance at end of period	$	184,169
	The following is a description of the valuation methodologies used for these items:
	Derivative liability — these instruments consist of certain of our notes which are convertible based on a discount to the market value of our common stock. These instruments were valued using pricing models which incorporate the Company’s stock price, volatility, U.S. risk free rate, dividend rate and estimated life.
	Fair Value of Financial Instruments
	The carrying value of cash and cash equivalents, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these instruments and their liquidity. It is not practical to determine the fair value of our notes payable due to the complex terms. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
	Revenue recognition
	We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of our fees is probable. The Company will record revenue when it is realizable and earned.
	Product Development
	Product development costs represent costs incurred to develop the Company’s technology products. Product development costs are expensed when incurred.
	Advertising costs
	Advertising costs are anticipated to be expensed as incurred. The Company recognized $615 and $0 in advertising costs during the years ended December 31, 2014 and 2013, respectively.
	Stock-Based Compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
	Beneficial conversion feature
	If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 "Debt with Conversion and Other Options." In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.
	Income Taxes
	The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of December 31, 2014 and 2013, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company.
	The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months.
	The Company classifies tax-related penalties and net interest as income tax expense. As of December 31, 2014 and 2013, no income tax expense has been incurred.
	Net Income (Loss) Per Share
	The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The computation of diluted net income per share does not assume conversion, exercise or contingent issuance of securities that would have an antidilutive effect on earnings per share. Therefore, when calculating EPS if the Company experienced a loss, there is no inclusion of dilutive securities as their inclusion in the EPS calculation is antidilutive. Furthermore, options and warrants will have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options or warrants (they are in the money).

LINE_OF_CREDIT

LINE OF CREDIT	12 Months Ended
	Dec. 31, 2014
Line Of Credit
Note 3. LINE OF CREDIT	On June 15, 2012, the Company executed a revolving credit line with a third party for up to $50,000. The unsecured line of credit bears interest at 6% per annum with principal and interest due on June 16, 2015. On August 30, 2013, the Company agreed to settle a total amount of principal of $3,681 and accrued interest of $429 in exchange for 4,110 shares of common stock. The shares were issued in 2013 resulting in a $6,772 charge to interest expense. As of December 31, 2014, the balance due under this line of credit totaled $3,926, including $3,634 of principle and $292 of accrued interest. During the years ended December 31, 2014 and 2013, the Company recorded $218 and $364 of interest expense.
	On July 30, 2012, the Company executed a revolving credit line with a third party for up to $50,000. The unsecured line of credit bears interest at 6% per annum with principal and interest due on August 1, 2015. On August 30, 2013, the Company agreed to settle a total amount of principal of $7,428 and accrued interest of $831 in exchange for 8,259 shares of common stock. The shares were issued in 2013 resulting in a $3,370 charge to interest expense. As of December 31, 2014, the balance due under this line of credit totaled $6,788, including $6,322 of principle and $466 of accrued interest. During the years ended December 31, 2014 and 2013, the Company recorded $355 and $658 of interest expense.

CONVERTIBLE_NOTES_PAYABLE_RELA

CONVERTIBLE NOTES PAYABLE - RELATED PARTY	12 Months Ended
	Dec. 31, 2014
Convertible Notes Payable - Related Party
Note 4. CONVERTIBLE NOTES PAYABLE - RELATED PARTY	As of December 31, 2014, the Company had outstanding the following convertible promissory notes (the "Note(s)"):
	Date of:		Conversion						Accrued		Total
	Issuance	Maturity	Price		Status	Principle			Interest		Outstanding
	3/31/13	8/31/13	$	1	Current - Maturity date extended to 06/30/2015	$	8,540		$	1,316	$	9,856
	4/25/13	8/31/13	$	1	Current - Maturity date extended to 06/30/2015		25,000			3,370		28,370
	5/21/13	8/31/13	$	1	Current - Maturity date extended to 06/30/2015		25,000			3,222		28,222
	7/31/13	1/31/14	$	1	Current - Maturity date extended to 06/30/2015		25,500			3,023		28,523
	8/31/13	2/28/14	$	1	Current - Maturity date extended to 06/30/2015		14,195			1,608		15,803
	9/30/13	3/31/14	$	1	Current - Maturity date extended to 06/30/2015		7,545			790		8,335
	10/31/13	4/30/14	$	1	Current - Maturity date extended to 06/30/2015		6,250			597		6,847
	11/30/13	5/30/14	$	1	Current - Maturity date extended to 06/30/2015		4,309			397		4,706
	12/31/13	6/30/14	$	1	Current - Maturity date extended to 06/30/2015		8,509			723		9,232
	1/31/14	7/31/14	$	1	Current - Maturity date extended to 06/30/2015		11,810			916		12,726
	2/28/14	8/31/14	$	1	Current - Maturity date extended to 06/30/2015		11,479			790		12,269
	3/31/14	9/30/14	$	1	Current - Maturity date extended to 06/30/2015		11,879			753		12,632
	6/30/14	12/31/14	$	1	Current - Maturity date extended to 06/30/2015		51,978			2,371		54,349
	9/30/14	3/31/15	$	1	Current - Maturity date extended to 06/30/2015		42,979			1,305		44,284
	12/31/14	6/30/15	$	0.25	Current		28,109			428		28,537
	Debt discount - unamortized portion						(49,598	)		-		-
						$	233,485		$	21,609	$	304,692
	Number of shares issuable upon exercise of the above debt											390,304
	The Notes in the table above are all issued to Amalfi Coast Capital, Inc. (“Amalfi”) a private corporation owning in excess of 5% of the Company’s issued and outstanding shares of common stock. Each Note has identical terms, including a maturity date three to six months from the date of issuance, eight percent (8%) per annum interest rate, no requirement for any payments prior to maturity, and the right to convert the outstanding principle and interest into fully paid and non-assessable shares of the Company's common stock at a fixed conversion price of $0.25 - $1.00 per share. The conversion privilege provides for net share settlement only. Pursuant to ASC 470-20-25-5, the Company determined that due to the market price of the Company's common stock being greater than the conversion price contained in each Note on the commitment date, each Note contained a beneficial conversion feature (“BCF”) with an intrinsic value in excess of the face amount of each Note. The resulting discount to the Notes is recorded to interest expense and amortized over the original maturity term. The Company communicates regularly with the holder who has not expressed a desire to force collection at this time.
	During the year ended December 31, 2014, the Company issued $158,235 of Notes to Amalfi. As a condition to Amalfi’s entry into the September 30, 2014 Note (the “September Note”) of $42,979, the Company issued Amalfi a stock purchase warrant to purchase up to 200,000 shares of common stock (the “Series A Warrant”) at an exercise price of $0.01 for a period on five (5) years, subject to adjustment as provided therein. The Company first allocated between the September Note and Series A Warrant based upon their relative fair values. The estimated fair value of the Series A Warrant issued with the September Note was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $1.12 per share; estimated volatility – 59.5%; risk free interest rate – 1.78%; expected dividend rate - 0% and expected life - 5.0 years. This resulted in allocating $34,717 to the Series A Warrant and $8,262 to the September Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the September Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $39,874. As this amount resulted in a total debt discount that exceeded the September Note proceeds, the amount recorded for the beneficial conversion feature was limited to $8,262. The resulting $42,979 discount to the September Note is being accreted over the six month term of the September Note using the effective interest method.
	From November 4, 2013 through January 21, 2014, the Company borrowed amounts totaling $1,870 from an officer, director and shareholder of the Company. The loaned amounts bore interest from 0% to 1%. The principal amount was convertible into shares of common stock at a rate of $1 per share. The Company recorded a debt discount related to the beneficial conversion feature of $954 which was amortized over the life of each of the three loans. During the year ended December 31, 2014, the Company repaid the loan in total and fully amortized the remaining debt discount of $499.
	During the year ended December 31, 2014, the Company had interest expense – related party of $95,148 of which $16,553 is interest and $78,596 is amortization of debt discount. During the year ended December 31, 2013, the Company had interest expense – related party of $97,811 of which $5,057 is interest and $92,754 is amortization of debt discount.

CONVERTIBLE_NOTES_PAYABLE_AND_

CONVERTIBLE NOTES PAYABLE AND DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2014
Convertible Notes Payable And Derivative Liabilities
Note 5. CONVERTIBLE NOTES PAYABLE AND DERIVATIVE LIABILITIES	JMJ Financial
	On December 3, 2014 (the "Effective Date"), the Company received $25,000 and sold to JMJ Financial, a Nevada sole proprietorship (the "Investor"), a $250,000 Convertible Promissory Note (the "JMJ Note"). Under the JMJ Note, Investor will advance various amounts up to $225,000 in gross proceeds after taking into consideration an original issue discount ("OID") of $25,000. Each advance carries the following terms: (i) matures two years from the date of advance (the “Maturity Date”) (ii) no interest for the first 90 days; (iii) may be repaid within 90 days after which the Company may not make further payments prior to the Maturity Date; (iv) includes a 10% OID; and (v) if the Company does not repay each advance on or before 90 days, a one-time interest charge of 12% shall be applied to the principle sum. Investor may convert at their discresion any or all of the outstanding principle and interest at any time from the date of each advance into shares of common stock at a conversion price equal to the lesser of $0.51 or 60% of the lowest trade price in the 25 trading days previous to the conversion. Unless otherwise agreed in writing by both parties, at no time will Investor convert any amount of the Note into common stock that would result in Investor owning more than 4.99% of the common stock outstanding. The JMJ Note is a debt obligation arising other than in the ordinary course of business, which constitutes a direct financial obligation of the Company. The JMJ Note also provides for penalties and rescission rights if the Company does not deliver shares of its common stock upon conversion within the required timeframes.
	The Company recorded a $2,778 discount to the JMJ Note related to the OID which is being accreted over the two year term of the Note.
	We have evaluated the terms and conditions of the JMJ Note. Because the economic characteristics and risks of the equity linked conversion options are not clearly and closely related to a debt-type host, the conversion features require classification and measurement as derivative financial instruments. The accounting treatment of derivative financial instruments requires that the Company record the initial fair value of the derivative first by allocating the fair value of the embedded derivative as a reduction to the face value of the debt recorded as a contra liability or debt discount to be accreted over the term of the note; and if the fair value of the embedded derivative exceeds the face value of the note, the excess embedded derivative fair value is expensed as other expense and the related liability increased. On each reporting date, the fair value of the embedded derivative is calculated with changes in value recorded to other expense.
	The initial fair value of the derivative liability was $57,746 and determined using the Black Scholes option pricing model with a quoted market price of $0.35, a conversion price of $0.12, expected volatility of 79%, no expected dividends, an expected term of two years and a risk-free interest rate of 0.57% resulting in a fair value per share of $0.2495 multiplied by the 231,483 shares that would be issued if the JMJ Note was exercised on the Effective Date. As a result, $25,000 was recorded as a debt discount, $35,186 as other expense and $57,746 as a derivative liability.
	The following table summarizes the derivative liability included in the consolidated balance sheet at December 31, 2014:
	Balance at December 31, 2013	$	-
	Debt discount		25,000
	Day one loss on fair value		32,746
	December 31, 2014 loss on change in fair value		34,897
	Write off due to conversion		-
	Balance at December 31, 2014	$	92,643
	LG Capital
	On December 15, 2014 (the "Closing Date"), the Company issued a $57,750 convertible promissory note (the "LG Note") to LG Capital Funding, LLC, a New York limited liability company (the "Lender"), pursuant to the terms of a Securities Purchase Agreement of the same date. The LGNote provides up to an aggregate of $50,000 in gross proceeds after taking into consideration and OID of $5,250 and $2,500 in legal fees. The LGNote matures on December 15, 2015, accrues interest of 8% and is convertible into shares of common stock any time 180 days after December 15, 2014, beginning on June 13, 2015 at a conversion price equal to 62% of the lowest trading price as quoted on a national exchange for the twenty prior trading days including the date on which the Notice of Conversion is received by Reve. In no event shall Lender effect a conversion if such conversion results in Lender beneficially owning in excess of 9.9% of the outstanding common stock of the Company. Accrued interest shall be paid in shares of common stock at any time at the discretion of the Lender pursuant to the conversion terms above. The LGNote may be prepaid with the following penalties: (i) if the LGNote is prepaid within 30 days of the issuance date, then 115% of the face amount plus any accrued interest; (ii) if the LGNote is prepaid within 31 - 60 days of the issuance date, then 121% of the face amount plus any accrued interest; (iii) if the LGNote is prepaid within 61 - 90 days of the issuance date, then 127% of the face amount plus any accrued interest; (iv) if the LGNote is prepaid within 91 - 120 days of the issuance date, then 133% of the face amount plus any accrued interest; (v) if the LGNote is prepaid within 121 - 150 days of the issuance date, then 139% of the face amount plus any accrued interest; (ii) if the LGNote is prepaid within 151 - 180 days of the issuance date, then 145% of the face amount plus any accrued interest. The LGNote may not be prepaid after the 180th day.
	The Company recorded a $5,250 discount to the LG Note related to the OID which is being accreted over the one year term of the LG Note.
	We have evaluated the terms and conditions of the LG Note. Because the economic characteristics and risks of the equitylinked conversion options are not clearly and closely related to a debt-type host, the conversion features require classification and measurement as derivative financial instruments.
	The initial fair value of the derivative liability was $84,748 and determined using the Black Scholes option pricing model with a quoted market price of $0.50, a conversion price of $0.2108, expected volatility of 82%, no expected dividends, an expected term of one year and a risk-free interest rate of 0.22% resulting in a fair value per share of $0.3074 multiplied by 273,956 shares that would be issued if the LG Note was exercised on the commitment date. As a result, $50,000 was recorded as a debt discount, $34,205 as other expense and $84,748 as a derivative liability.
	The following table summarizes the derivative liability included in the consolidated balance sheet at December 31, 2014:
	Balance at December 31, 2013	$	-
	Debt discount		50,000
	Day one loss on fair value		34,748
	December 31, 2014 loss on change in fair value		6,778
	Write off due to conversion		-
	Balance at December 31, 2014	$	91,526
	Adar Bays, LLC
	On December 17, 2014, the Company closed a Securities Purchase Agreement with Adar Bays, LLC (“Adar Bays”) providing for the purchase of a Convertible Redeemable Note (the “AB Note”) in the aggregate principal amount of $35,000. The AB Note was funded on January 21, 2015 with the Company receiving $29,750 of net proceeds after an original issue discount of 10% and $1,750 in legal fees. The AB Note matures on December 17, 2015, accrues interest of 8% and is convertible into shares of common stock any time 180 days after December 17, 2014, beginning on June 15, 2015 at a conversion price equal to 62% of the lowest trading price as quoted on a national exchange for the twenty prior trading days including the date on which the Notice of Conversion is received by the Company. In no event shall Adar Bays effect a conversion if such conversion results in Adar Bays beneficially owning in excess of 9.9% of the outstanding common stock of the Company. Accrued interest shall be paid in shares of common stock at any time at the discretion of Adar Bays pursuant to the conversion terms above. The AB Note may be prepaid with the following penalties: (i) if the AB Note is prepaid within 30 days of the issuance date, then 115% of the face amount plus any accrued interest; (ii) if the AB Note is prepaid within 31 - 60 days of the issuance date, then 121% of the face amount plus any accrued interest; (iii) if the AB Note is prepaid within 61 - 90 days of the issuance date, then 127% of the face amount plus any accrued interest; (iv) if the AB Note is prepaid within 91 - 120 days of the issuance date, then 133% of the face amount plus any accrued interest; (v) if the AB Note is prepaid within 121 - 150 days of the issuance date, then 139% of the face amount plus any accrued interest; (ii) if the AB Note is prepaid within 151 - 180 days of the issuance date, then 145% of the face amount plus any accrued interest. The AB Note may not be prepaid after the 180th day. The AB Note also contains certain representations, warranties, covenants and events of default, and increases in the amount of the principal and interest rate under the AB Note in the event of such defaults.

STOCKHOLDERS_EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2014
Stockholders Equity
Note 6. STOCKHOLDERS' EQUITY	The Company is authorized to issue 100,000,000 shares of its $0.001 par value common stock and 10,000,000 shares of its $0.001 par value preferred stock. The Company did not authorize terms and rights of preferred shares as of December 31, 2014.
	Common stock
	During the year ended December 31, 2014, the Company recorded $107,706 to additional paid in capital related to the debt discount resulting from the BCF contained in convertible promissory notes issued during the year and related detachable warrants. No common stock was issued during 2014. On May 30, 2014, 38,029,399 shares of common stock were returned and cancelled for no consideration. Due to the significance of the share return, the Company retroactively restated share and per share amounts.
	During the year ended December 31, 2013, the Company entered into the following common stock related transactions:
		·	recorded $113,237 to additional paid in capital related to the debt discount resulting from the BCF contained in convertible promissory notes issued during the year.
		·	on March 10, 2013, the Company's board of directors approved the issuance of a dividend to the shareholders. The shareholders received 2 shares of common stock for each 1 share of common stock held. As of August 6, 2013, the Company received approval from FINRA for the issuance. The Company accounted for this stock dividend as a stock split and the shares and per share amounts were retroactively restated.
		·	on August 30, 2013, the Company agreed to issue a total of 12,369 shares of common stock for the conversion of debt totaling $22,511 which is comprised of $11,940 of principal, $1,261 of accrued interest and $9,310 in financing expense. The shares were issued in November 2013.
		·	on August 30, 2013, the Board of Directors authorized the cancellation of a significant portion of shares of common stock outstanding, of which 33,369,399 of the shares being owned by management or parties affiliated therewith. The shares were canceled in 2014; see above.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
Related Party Transactions
Note 7. RELATED PARTY TRANSACTIONS	Mr. Stehrenberger, our CEO, CFO, and Director, receives regular compensation payments. During the years ended December 31, 2014 and 2013, the Company recorded executive compensation of $61,000 and $32,500.
	As of June 30, 2014, the Company loaned $27,675 to Match Trade, Inc. and $23,840 to On The Curb, LLC. Both entities are owned and controlled by Mr. Stehrenberger. The loans were recorded to equity as notes receivable – related party. Once the merger with Match Trade, Inc. and On The Curb, LLC was closed, these amounts were to be eliminated upon consolidation. In June 2013, the Company postponed the closing of the merger with Match Trade, Inc. and On The Curb, LLC due to the requirement that each company deliver audited financial statements and footnotes. Neither entity was able to deliver audited financial statements and repayment of the loans was not probable. As a result, the Company fully expensed the receivable balances totaling $51,515 on June 30, 2014.
	On September 23, 2014, the Company and Match Trade, Inc. entered into an Assignment and Assumption agreement whereby Match Trade, Inc. assigned and the Company assumed all right title and interest in 1) a mobile matchmaking app for barter and trade, including MatchTrade iOS and Android mobile application code; 2) www.matchtrade.com domain name and related website code and 3) patent #14/022,051 filed on September 9th, 2013 (collectively the “Match Trade Assets”). The Company did not make any payments or issue any stock in exchange for the Match Trade Assets. The Assignment and Assumption agreement was executed by Tamio Stehrenberger, President and Director and sole beneficial owner of Match Trade, Inc.
	On September 23, 2014, the Company and On The Curb, LLC entered into an Assignment and Assumption agreement whereby On The Curb, LLC assigned and the Company assumed all right title and interest in 1) a mobile app for giving away and finding free goods nearby, including OnTheCurb iOS mobile application code and 2) www.onthecurb.com domain name and related website code (collectively the “OnTheCurb Assets”). The Company did not make any payments or issue any stock in exchange for the OnTheCurb Assets. The Assignment and Assumption agreement was executed by Tamio Stehrenberger, President and Director and sole beneficial owner of On The Curb, LLC.

NET_LOSS_PER_SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2014
Net Loss Per Share
Note 8. NET LOSS PER SHARE	During the years ended December 31, 2014 and 2013, the Company recorded a net loss. Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. The Company has not included the effects of convertible debt on net loss per share for the past two fiscal years because to do so would be antidilutive.
	Following is the computation of basic and diluted net loss per share for the years ended December 31, 2014 and 2013:
		Year Ended
		December 31,
		2014			2013
	Basic and Diluted EPS Computation
	Numerator:
	Loss available to common stockholders'	$	(441,369	)	$	(188,458	)
	Denominator:
	Weighted average number of common shares outstanding		36,997,970			36,997,970
	Basic and diluted EPS	$	(0.01	)	$	(0.01	)
	The weighted average shares listed below were not included in the computation of diluted losses per share because to do so would have been antidilutive for the periods presented:
	Convertible promissory notes		1,066,891			129,907

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Taxes
Note 9. INCOME TAXES	No provision for income taxes was recorded in the periods presented due to tax losses incurred in each period. The income tax provision differs from the amount computed by applying the statutory income tax rate of 35% to pre-tax loss as follows:
		December 31,
		2014			2013
	Deferred tax assets:
	Net operating loss carryforwards	$	609,945		$	360,896
	Statutory tax rate		35	%		35	%
	Gross deferred tax  assets		213,481			126,314
	Valuation allowance		(213,481	)		(126,314	)
	Net deferred tax asset	$	-		$	-
	The valuation allowance for deferred tax assets as of December 31, 2014 and 2013 was $213,481 and $126,314, respectively, which will begin to expire 2030. The net change in the total valuation allowance for the year ended December 31, 2014 was an increase of $87,167. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of December 31, 2014 and 2013 and maintained a full valuation allowance.
	As of December 31, 2014 and 2013, there were no unrecognized tax benefits. Accordingly, a tabular reconciliation from beginning to ending periods is not provided. The Company will classify any future interest and penalties as a component of income tax expense if incurred. To date, there have been no interest or penalties charged or accrued in relation to unrecognized tax benefits.
	The Company does not anticipate that the total amount of unrecognized tax benefits will change significantly in the next twelve months.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
Subsequent Events
Note 10. SUBSEQUENT EVENTS	Adar Bays Financing
	On January 21, 2015, the Company received $29,750 from Adar Bays pursuant to the AB Note (See NOTE 5 – CONVERTIBLE NOTES PAYABLE for additional information).
	Typenex Financing
	On January 16, 2015 (the “Effective Date”) Reve Technologies, Inc. (the “Company”) entered into a Securities Purchase Agreement with Typenex Co-Investment, LLC ("Typenex"), for the sale of a 10% convertible note in the principal amount of $225,000 (which includes Typenex legal expenses in the amount of $5,000 and a $20,000 original issue discount) (the “Note”) of which Typenex funded $50,000 upon closing. We have no obligation to pay Typenex any amounts on the unfunded portion of the Note. Additionally, Typenex issued to the Company three secured promissory notes, aggregating $150,000, bearing interest at the rate of 8% per annum with each note maturing fifteen months from January 16, 2015 (the “Investor Notes”). The Investor Notes may be prepaid, without penalty, all or portion of the outstanding balance along with accrued but unpaid interest at any time prior to maturity.
	The Note bears interest at the rate of 10% per annum. All interest and principal must be repaid on April 16, 2015. The Note is convertible into common stock, at Typenex’s option, at the lesser of (i) $0.60, and (ii) 70% (the “Conversion Factor”) of the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding the applicable Conversion, provided that if at any time the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding any date of measurement is below $0.30, then in such event the then-current Conversion Factor shall be reduced to 65% for all future Conversions, subject to other reductions set forth in the Note, a copy of which is filed as an exhibit hereto. In the event the Company elects to prepay all or any portion of the Note, the Company is required to pay to Typenex an amount in cash equal to 125% multiplied by the sum of all principal, interest and any other amounts owing. The Note is secured by all of the assets of the Company and includes customary event of default provisions.
	Typenex has agreed to restrict its ability to convert the Note and receive shares of common stock such that the number of shares of common stock held by them in the aggregate and their affiliates after such conversion or exercise does not exceed 4.99% of the then issued and outstanding shares of common stock. The Note is a debt obligation arising other than in the ordinary course of business, which constitutes a direct financial obligation of the Company. The Note also provides for penalties and rescission rights if we do not deliver shares of our common stock upon conversion within the required timeframes.
	Additionally, the Company granted Typenex four warrants, corresponding to the delivery of four tranches of cash funds, to purchase shares of the Company’s common stock, no par value (the “Common Stock”). The first warrant will entitle the holder to purchase a number of shares equal to $30,000 divided by the closing price on the date the warrants are issued, as such number may be adjusted from time to time pursuant to the terms of the Note, and the remaining warrants will entitle the holder to purchase a number of shares equal to $27,500 divided by the closing price on the date the warrants are issued, as adjusted. The warrants are exercisable for five years at $0.60 per share subject to certain anti-dilution provisions set forth in the warrants, a copy of which is attached as an exhibit hereto. Each warrant is not exercisable until each corresponding tranche is funded.
	The Company claims an exemption from the registration requirements of the Securities Act of 1933, as amended (the “Act) for the private placement of these securities pursuant to Section 4(2) of the Act and/or Regulation D promulgated there under since, among other things, the transaction did not involve a public offering, Typenex is an accredited investor. Typenex took the securities for investment and not resale, and the Company took appropriate measures to restrict the transfer of the securities.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting Policies Policies
Organization	The Company was incorporated on May 11, 2010 (Date of Inception) under the laws of the State of Nevada, as Bassline Productions, Inc. On March 21, 2014 the Company amended its articles of incorporation and changed its name to Reve Technologies, Inc. We invest in, develop and market emerging hardware, mobile and web applications.
Recent Accounting Pronouncements	The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, it has not identified any standards that it believes merit further discussion or will have a significant impact on its financial statements except as described below.
	On June 10, 2014, accounting principles generally accepted in the United States were amended to remove the definition of a development stage entity thereby removing the financial reporting distinction between development stage entities and other reporting entities. In addition, the amendments eliminate the requirements for the Company to present inception-to-date information and to label the financial statements as those of a development stage entity. The amendments are effective for the Company’s financial statements as of December 31, 2016, and interim periods therein; however, early application of each of the amendments is permitted for any reporting period. The Company has adopted the amendments and no longer presents inception-to-date information in the statements of operations, statement of changes in stockholders' deficit and statements of cash flows. In addition, the financial statements will no longer be labeled as those of a development stage entity.
Going Concern	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. The Company has not yet generated revenues from operations. Since inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring start up costs and expenses. As a result, the Company incurred accumulated net losses from Inception (May 11, 2010) through the period ended December 31, 2014 of $803,401. In addition, the Company’s development activities since inception have been financially sustained through debt and equity financing.
	In view of these conditions, the ability of the Company to continue as a going concern is in substantial doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. Management is planning to raise necessary additional funds for working capital through loans and additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying financial statements.
Estimates	The preparation of the Company’s financial statements requires management to make estimates and use assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. These estimates and assumptions are affected by management’s application of accounting policies. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from these estimates and assumptions.
Cash and cash Equivalents	Cash and cash equivalents includes highly liquid investments with original maturities of three months or less. The carrying value of these investments approximates fair value.
Fair Value Measurement	Pursuant to ASC 820, the Company measures fair value as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the reporting date. ASC 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes the following three levels of inputs that may be used:
	Level 1. Valuations based on quoted prices in active markets for identical assets or liabilities that an entity has the ability to access. The Company has no assets or liabilities valued with Level 1 inputs.
	Level 2. Valuations based on quoted prices for similar assets or liabilities, quoted prices for identical assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable data for substantially the full term of the assets or liabilities. The Company has no assets or liabilities valued with Level 2 inputs.
	Level 3. Valuations based on inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	In accordance with ASC 820, the following table represents the Company's fair value hierarchy for its financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2014:
		Level 1		Level 2		Level 3		Total
	Liabilities
	Derivative liabilities		-		-		184,169		184,169
	Total Liabilities	$	-	$	-	$	184,169	$	184,169
	The table below sets forth a summary of changes in the fair value of the Company’s Level 3 financial liabilities (derivative liabilities) for the year ended December 31, 2014.
		2014
	Balance at beginning of year	$	-
	Additions to derivative instruments		184,169
	Change in fair value of derivative instruments		-
	Balance at end of period	$	184,169
	The following is a description of the valuation methodologies used for these items:
	Derivative liability — these instruments consist of certain of our notes which are convertible based on a discount to the market value of our common stock. These instruments were valued using pricing models which incorporate the Company’s stock price, volatility, U.S. risk free rate, dividend rate and estimated life.
Fair value of financial instruments	The carrying value of cash and cash equivalents, accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these instruments and their liquidity. It is not practical to determine the fair value of our notes payable due to the complex terms. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
Revenue recognition	We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of our fees is probable. The Company will record revenue when it is realizable and earned.
Product Development	Product development costs represent costs incurred to develop the Company’s technology products. Product development costs are expensed when incurred.
Advertising costs	Advertising costs are anticipated to be expensed as incurred. The Company recognized $615 and $0 in advertising costs during the years ended December 31, 2014 and 2013, respectively.
Stock-based compensation	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
Beneficial conversion feature	If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature ("BCF"). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 "Debt with Conversion and Other Options." In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.
Income taxes	The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of December 31, 2014 and 2013, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company.
	The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months.
	The Company classifies tax-related penalties and net interest as income tax expense. As of December 31, 2014 and 2013, no income tax expense has been incurred.
Net Income (Loss) Per Share	The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The computation of diluted net income per share does not assume conversion, exercise or contingent issuance of securities that would have an antidilutive effect on earnings per share. Therefore, when calculating EPS if the Company experienced a loss, there is no inclusion of dilutive securities as their inclusion in the EPS calculation is antidilutive. Furthermore, options and warrants will have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options or warrants (they are in the money).

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting Policies Tables
Financial assets and (liabilities) measured at fair value	In accordance with ASC 820, the following table represents the Company's fair value hierarchy for its financial assets and (liabilities) measured at fair value on a recurring basis as of December 31, 2014:
		Level 1		Level 2		Level 3		Total
	Liabilities
	Derivative liabilities		-		-		184,169		184,169
	Total Liabilities	$	-	$	-	$	184,169	$	184,169
Summary of changes in the fair value of the Company's Level 3 financial liabilities (derivative liabilities)	The table below sets forth a summary of changes in the fair value of the Company’s Level 3 financial liabilities (derivative liabilities) for the year ended December 31, 2014.
		2014
	Balance at beginning of year	$	-
	Additions to derivative instruments		184,169
	Change in fair value of derivative instruments		-
	Balance at end of period	$	184,169

CONVERTIBLE_NOTES_PAYABLE_RELA1

CONVERTIBLE NOTES PAYABLE - RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2014
Convertible Notes Payable - Related Party Tables
Convertible promissory notes	As of December 31, 2014, the Company had outstanding the following convertible promissory notes (the "Note(s)"):
	Date of:		Conversion						Accrued		Total
	Issuance	Maturity	Price		Status	Principle			Interest		Outstanding
	3/31/13	8/31/13	$	1	Current - Maturity date extended to 06/30/2015	$	8,540		$	1,316	$	9,856
	4/25/13	8/31/13	$	1	Current - Maturity date extended to 06/30/2015		25,000			3,370		28,370
	5/21/13	8/31/13	$	1	Current - Maturity date extended to 06/30/2015		25,000			3,222		28,222
	7/31/13	1/31/14	$	1	Current - Maturity date extended to 06/30/2015		25,500			3,023		28,523
	8/31/13	2/28/14	$	1	Current - Maturity date extended to 06/30/2015		14,195			1,608		15,803
	9/30/13	3/31/14	$	1	Current - Maturity date extended to 06/30/2015		7,545			790		8,335
	10/31/13	4/30/14	$	1	Current - Maturity date extended to 06/30/2015		6,250			597		6,847
	11/30/13	5/30/14	$	1	Current - Maturity date extended to 06/30/2015		4,309			397		4,706
	12/31/13	6/30/14	$	1	Current - Maturity date extended to 06/30/2015		8,509			723		9,232
	1/31/14	7/31/14	$	1	Current - Maturity date extended to 06/30/2015		11,810			916		12,726
	2/28/14	8/31/14	$	1	Current - Maturity date extended to 06/30/2015		11,479			790		12,269
	3/31/14	9/30/14	$	1	Current - Maturity date extended to 06/30/2015		11,879			753		12,632
	6/30/14	12/31/14	$	1	Current - Maturity date extended to 06/30/2015		51,978			2,371		54,349
	9/30/14	3/31/15	$	1	Current - Maturity date extended to 06/30/2015		42,979			1,305		44,284
	12/31/14	6/30/15	$	0.25	Current		28,109			428		28,537
	Debt discount - unamortized portion						(49,598	)		-		-
						$	233,485		$	21,609	$	304,692
	Number of shares issuable upon exercise of the above debt											390,304

CONVERTIBLE_NOTES_PAYABLE_AND_1

CONVERTIBLE NOTES PAYABLE AND DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2014
Convertible Notes Payable And Derivative Liabilities Tables
Summarizes the derivative liability of JMJ Financial	The following table summarizes the derivative liability included in the consolidated balance sheet at December 31, 2014:
	Balance at December 31, 2013	$	-
	Debt discount		25,000
	Day one loss on fair value		32,746
	December 31, 2014 loss on change in fair value		34,897
	Write off due to conversion		-
	Balance at December 31, 2014	$	92,643
Summarizes the derivative liability of LG Capital	The following table summarizes the derivative liability included in the consolidated balance sheet at December 31, 2014:
	Balance at December 31, 2013	$	-
	Debt discount		50,000
	Day one loss on fair value		34,748
	December 31, 2014 loss on change in fair value		6,778
	Write off due to conversion		-
	Balance at December 31, 2014	$	91,526

NET_LOSS_PER_SHARE_Tables

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2014
Net Loss Per Share Tables
Computation of basic and diluted net loss per share	Following is the computation of basic and diluted net loss per share for the years ended December 31, 2014 and 2013:
		Year Ended
		December 31,
		2014			2013
	Basic and Diluted EPS Computation
	Numerator:
	Loss available to common stockholders'	$	(441,369	)	$	(188,458	)
	Denominator:
	Weighted average number of common shares outstanding		36,997,970			36,997,970
	Basic and diluted EPS	$	(0.01	)	$	(0.01	)
	The weighted average shares listed below were not included in the computation of diluted losses per share because to do so would have been antidilutive for the periods presented:
	Convertible promissory notes		1,066,891			129,907

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes Tables
Summary of Income Tax	No provision for income taxes was recorded in the periods presented due to tax losses incurred in each period. The income tax provision differs from the amount computed by applying the statutory income tax rate of 35% to pre-tax loss as follows:
		December 31,
		2014			2013
	Deferred tax assets:
	Net operating loss carryforwards	$	609,945		$	360,896
	Statutory tax rate		35	%		35	%
	Gross deferred tax  assets		213,481			126,314
	Valuation allowance		(213,481	)		(126,314	)
	Net deferred tax asset	$	-		$	-

ORGANIZATION_RECENT_ACCOUNTING1

ORGANIZATION, RECENT ACCOUNTING PRONOUNCEMENTS AND GOING CONCERN (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Organization Recent Accounting Pronouncements And Going Concern Details Narrative
Accumulated deficit	($803,401)	($362,032)

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Derivative liabilities	$184,169
Total liabilities	184,169
Level 1 [Member]
Derivative liabilities
Total liabilities
Level 2 [Member]
Derivative liabilities
Total liabilities
Level 3 [Member]
Derivative liabilities	184,169
Total liabilities	$184,169

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2014
Summary Of Significant Accounting Policies Details 1
Balance beginning
Additions to derivative instruments	184,169
Change in fair value of derivative instruments
Balance ending	$184,169

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Summary Of Significant Accounting Policies Details 1
Advertising costs	$615	$0

LINE_OF_CREDIT_Details_Narrati

LINE OF CREDIT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Due balance under line of credit	$10,713
Interest expense	4,052	11,165
On June 15, 2012 [Member]
Due balance under line of credit	3,926
Due principle amount	3,634
Accrued interest	292
Interest expense	218	364
On July 30, 2012 [Member]
Due balance under line of credit	6,788
Due principle amount	6,322
Accrued interest	466
Interest expense	$355	$658

CONVERTIBLE_NOTES_PAYABLE_RELA2

CONVERTIBLE NOTES PAYABLE - RELATED PARTY (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Principle	$233,485
Accrued Interest	21,609
Total Outstanding	304,692
Debt discount - unamortized portion	-49,598	-20,483
Number of shares issuable upon exercise of the above debt	390,304
31 March 2013 [Member]
Debt Instrument, Maturity Date	31-Aug-13
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	8,540
Accrued Interest	1,316
Total Outstanding	9,856
25 April 2013 [Member]
Debt Instrument, Maturity Date	31-Aug-13
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	25,000
Accrued Interest	3,370
Total Outstanding	28,370
21 May 2013 [Member]
Debt Instrument, Maturity Date	31-Aug-13
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	25,000
Accrued Interest	3,222
Total Outstanding	28,222
31 July 2013 [Member]
Debt Instrument, Maturity Date	31-Jan-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	25,500
Accrued Interest	3,023
Total Outstanding	28,523
31 August 2013 [Member]
Debt Instrument, Maturity Date	28-Feb-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	14,195
Accrued Interest	1,608
Total Outstanding	15,803
30 September 2013 [Member]
Debt Instrument, Maturity Date	31-Mar-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	7,545
Accrued Interest	790
Total Outstanding	8,335
31 October 2013 [Member]
Debt Instrument, Maturity Date	30-Apr-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	6,250
Accrued Interest	597
Total Outstanding	6,847
30 November 2013 [Member]
Debt Instrument, Maturity Date	30-May-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	4,309
Accrued Interest	397
Total Outstanding	4,706
31 December 2013 [Member]
Debt Instrument, Maturity Date	30-Jun-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	8,509
Accrued Interest	723
Total Outstanding	9,232
31 January 2014 [Member]
Debt Instrument, Maturity Date	31-Jul-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	11,810
Accrued Interest	916
Total Outstanding	12,726
28 February 2014 [Member]
Debt Instrument, Maturity Date	31-Aug-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	11,479
Accrued Interest	790
Total Outstanding	12,269
31 March 2014 [Member]
Debt Instrument, Maturity Date	30-Sep-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	11,879
Accrued Interest	753
Total Outstanding	12,632
30 June 2014 [Member]
Debt Instrument, Maturity Date	31-Dec-14
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	51,978
Accrued Interest	2,371
Total Outstanding	54,349
30 September 2014 [Member]
Debt Instrument, Maturity Date	31-Mar-15
Conversion Price	$1
Status	Current - Maturity date extended to 06/30/2015
Principle	42,979
Accrued Interest	1,305
Total Outstanding	44,284
31 December 2014 [Member]
Debt Instrument, Maturity Date	30-Jun-15
Conversion Price	$0.25
Status	Current
Principle	28,109
Accrued Interest	428
Total Outstanding	$28,537

CONVERTIBLE_NOTES_PAYABLE_RELA3

CONVERTIBLE NOTES PAYABLE - RELATED PARTY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Convertible Notes Payable - Related Party Details Narrative
Notes to third party	$158,235
Debt discount	499
Interest expense - related party	95,148	97,811
Interest	16,553	5,057
Amortization of debt discount	$78,596	$92,754

CONVERTIBLE_NOTES_PAYABLE_AND_2

CONVERTIBLE NOTES PAYABLE AND DERIVATIVE LIABILITIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Balance beginning
Debt discount	499
December 31, 2014 loss on change in fair value	109,169
Balance ending	184,169
JMJ Financial [Member]
Balance beginning
Debt discount	25,000
Day one loss on fair value	32,746
December 31, 2014 loss on change in fair value	34,897
Write off due to conversion
Balance ending	$92,643

CONVERTIBLE_NOTES_PAYABLE_AND_3

CONVERTIBLE NOTES PAYABLE AND DERIVATIVE LIABILITIES (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Balance beginning
Debt discount	499
December 31, 2014 loss on change in fair value	109,169
Balance ending	184,169
LG Capital [Member]
Balance beginning
Debt discount	50,000
Day one loss on fair value	34,748
December 31, 2014 loss on change in fair value	6,778
Write off due to conversion
Balance ending	$91,526

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS EQUITY (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Stockholders Equity Details
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$0.00	$0.00
Preferred stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Additional paid in capital related to the debt	$107,706

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Related Party Transactions Details
Executive compensation	$61,000	$32,500

NET_LOSS_PER_SHARE_Details

NET LOSS PER SHARE (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Numerator:
Loss available to common stockholders'	($441,369)	($188,458)
Denominator:
Weighted average number of common shares outstanding	$36,997,970	$36,997,970
Basic and diluted EPS	($0.01)	($0.01)
The weighted average shares listed below were not included in the computation of diluted losses per share because to do so would have been antidilutive for the periods presented:
Convertible promissory notes	1,066,891	129,907

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Net operating loss carryforwards	$609,945	$360,896
Statutory tax rate	35.00%	35.00%
Gross deferred taxB assets	213,481	126,314
Valuation allowance	-213,481	-126,314
Net deferred tax asset

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Taxes Details Narrative
Valuation allowance for deferred tax assets	($213,481)	($126,314)
Expire Date	2030
Change in the total valuation allowance	$87,167