Africa Growth (AFGC) 10-Q 23 Nov 15 2015 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 23, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Brenham Oil & Gas Corp.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		128,031,564
Amendment Flag	false
Entity Central Index Key	1,501,720
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 6,497	$ 6,000
Total current assets	6,497	6,000
Oil and gas properties, full cost method
Costs subject to amortization	92,622	91,503
Costs not being amortized	91,900	341,900
Accumulated depletion	(4,536)	(3,962)
Total assets	186,483	435,441
Current liabilities:
Accounts payable and accrued expenses	19,231	249,235
Accounts payable — related parties	621,000	505,695
Total current liabilities	640,231	754,930
Long-term liabilities:
Asset retirement obligations	6,650	5,621
Total liabilities	$ 646,881	$ 760,551
Commitments and contingencies
Stockholders' deficit:
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, 0 shares issued and outstanding	$ 0	$ 0
Common stock, $0.0001 par value, 200,000,000 shares authorized; 128,293,536 shares issued and outstanding	12,830	12,830
Less: treasury stock, at cost; 261,972 and 251,472 shares	(4,728)	(4,461)
Additional paid-in capital	992,981	992,981
Accumulated deficit	(1,461,481)	(1,326,460)
Total stockholders' deficit	(460,398)	(325,110)
Total liabilities and stockholders' deficit	$ 186,483	$ 435,441

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Preferred stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	128,293,536	128,293,536
Common stock, shares outstanding	128,293,536	128,293,536
Treasury stock, shares	261,972	251,472

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Oil and gas revenues	$ 1,726	$ 9,016	$ 5,736	$ 25,080
Costs and expenses:
Lease operating expenses	1,758	9,580	8,039	26,248
General and administrative	34,731	49,534	110,616	150,942
Depletion and accretion	394	645	2,102	2,266
Impairment of oil and gas assets	0	0	20,000	0
Total operating expenses	36,883	59,759	140,757	179,456
Net loss	$ (35,157)	$ (50,743)	$ (135,021)	$ (154,376)
Net loss per common share — basic and diluted (in Dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding — basic and diluted (in Shares)	128,293,036	128,102,064	128,293,113	128,102,064

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net loss	$ (135,021)	$ (154,376)
Adjustments to reconcile net loss to cash used in operating activities:
Depletion and accretion	2,102	2,266
Impairment of oil and gas property	20,000	0
Changes in operating assets and liabilities:
Accounts receivable	0	1,721
Accounts payable and accrued expenses	(1,622)	(11,905)
Net cash used in operating activities	(114,541)	(162,294)
Cash flows from investing activities:
Payment of deposit for purchase of oil and gas property	0	(20,000)
Net cash used in investing activities	0	(20,000)
Cash flows from financing activities:
Payments for acquisition of treasury stock	(267)	(1,706)
Advances from related parties, net	115,305	185,783
Net cash provided by financing activities	115,038	184,077
Net increase in cash and cash equivalents	497	1,783
Cash and cash equivalents, beginning of period	6,000	6,859
Cash and cash equivalents, end of period	6,497	8,642
Supplemental disclosures:
Interest paid	0	0
Income taxes paid	0	0
Non-cash investing and financing transactions:
Unpaid portion of Inez oil and gas property acquisition	0	230,000
Change in estimate of asset retirement obligation	$ 499	$ 162

Note 1. Summary of Significant

Note 1. Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 1. Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited interim consolidated financial statements of Brenham Oil & Gas Corp. ("Brenham") have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in Brenham's Annual Report on Form 10-K filed with the SEC for the year ended December 31, 2014. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year as reported in the Form 10-K have been omitted. Organization, Ownership and Business Brenham Oil & Gas, Inc. was incorporated under the laws of the State of Texas in November 1997 and became a wholly-owned subsidiary of American International Industries, Inc. ("American") in November 1997. On April 21, 2010, the Company was re-domiciled in Nevada as Brenham Oil & Gas Corp. ("Brenham") and Brenham Oil & Gas, Inc. became a wholly-owned subsidiary of Brenham. American was issued 64,977,093 shares of common stock of Brenham in connection with the reorganization in exchange for all shares outstanding of Brenham Oil & Gas, Inc. The reorganization has been retroactively applied to the consolidated financial statements for all periods presented. Use of Estimates In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates. Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company incurred a loss from operations during the nine months ended September 30, 2015, has financial commitments in excess of current capital resources, and expects to incur further losses in the future, thus raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management plans to obtain the necessary financing to meet its obligations. These financials do not include any adjustments relating to the recoverability and reclassification of recorded asset amounts, or amounts and classifications of liabilities that might result from this uncertainty. Cash and Cash Equivalents Brenham considers all short-term securities purchased with a maturity of three months or less to be cash equivalents. Accounts Receivable Accounts receivable consist primarily of receivables from oil and gas revenue, and are carried at the expected net realizable value. Oil & Gas Properties The Company follows the full cost method of accounting for its investments in oil and gas properties, whereby all costs incurred in connection with the acquisition, exploration for and development of petroleum and natural gas reserves, including unproductive wells, are capitalized. Such costs include lease acquisition, geological and geophysical activities, rentals on non-producing leases, drilling, completing and equipping of oil and gas wells and administrative costs directly attributable to those activities, and asset retirement costs. General and administrative costs related to production and general overhead are expensed as incurred. Disposition of oil properties are accounted for as a reduction of capitalized costs, with no gain or loss recognized unless such adjustment would significantly alter the relationship between capital costs and proved reserves of oil, in which case the gain or loss is recognized in the statement of operations. Future development, site restoration, dismantlement and abandonment costs, are estimated property by property, based upon current economic conditions and regulatory requirements, and are included in amortization of our oil and natural gas property costs. Depletion of capitalized oil properties and estimated future development costs, excluding unproved properties, are based on the unit-of-production method based on proved reserves. At the end of each quarter, the unamortized cost of oil and natural gas properties, net of related deferred income taxes, is limited to the sum of the estimated future after-tax net revenues from proved properties, after giving effect to cash flow hedge positions, discounted at 10%, and the lower of cost or fair value of unproved properties, adjusted for related income tax effects. This limitation is known as the "ceiling test," and is based on SEC rules for the full cost oil and gas accounting method. There was no ceiling test write-down recorded during the nine months ended September 30, 2015 and 2014. The Company assesses the carrying value of its unproved properties for impairment periodically. If the results of an assessment indicate that an unproved property is impaired (which was assessed in connection with the Company's evaluation of goodwill impairment), then the carrying value of the unproved properties is added to the proved oil property costs to be amortized and subject to the ceiling test. The Company recorded an oil and gas impairment of $20,000 during the nine months ended September 30, 2015. As of September 30, 2015 and December 31, 2014, the Company has properties in the amount of $91,900 and $341,900, respectively, which are being excluded from amortization because they have not been evaluated to determine whether proved reserves are associated with those properties. Costs in excess of the present value of estimated future net revenues as discussed above are charged to impairment expense. Income Taxes Brenham is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized. Interest and penalties associated with income taxes are included in selling, general and administrative expense. Brenham has adopted ASC 740-10 "Accounting for Uncertainty in Income Taxes," which prescribes a comprehensive model of how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the company has taken or expects to take on a tax return. ASC 740-10 states that a tax benefit from an uncertain position may be recognized if it is more likely than not that the position is sustainable, based upon its technical merits. The tax benefit of a qualifying position is the largest amount of tax benefit that is greater than 50 percent likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all relevant information. As of September 30, 2015, Brenham had not recorded any tax benefits from uncertain tax positions. Net Loss Per Common Share Net loss per common share is computed by dividing the net loss by the weighted average number of shares outstanding during a period. The weighted average number of shares was calculated by taking the number of shares outstanding and weighting them by the amount of time that they were outstanding. Basic and diluted net losses per share were the same, as there were no common stock equivalents outstanding. For the nine months ended September 30, 2015 and 2014, 3,000,000 stock options were excluded from the computation of diluted net loss per share, as the inclusion of such stock options would be anti-dilutive. Recent Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company's financial position, operations, or cash flows. Subsequent Events The Company has evaluated all transactions through the date the consolidated financial statements were issued for subsequent event disclosure consideration.

Note 2. Oil and Gas Properties

Note 2. Oil and Gas Properties	9 Months Ended
	Sep. 30, 2015
Oil and Gas Property [Abstract]
Oil and Gas Properties [Text Block]	Note 2. Oil and Gas Properties Brenham uses the full cost method of accounting for oil and gas producing activities. Costs to acquire mineral interests in oil and gas properties, to drill and equip exploratory wells used to find proved reserves, and to drill and equip development wells, including directly related overhead costs and related asset retirement costs are capitalized. Properties not subject to amortization consist of exploration and development costs that are evaluated on a property-by-property basis. Amortization of these unproved property costs begins when the properties become proved, or their values become impaired and the corresponding costs are added to the capitalized costs subject to amortization. During the three and nine months ended September 30, 2015, depletion of oil and gas properties of $189 and $574, respectively, was recorded. During the three and nine months ended September 30, 2014, depletion of oil and gas properties of $472 and $1,293, respectively, was recorded. Costs of oil and gas properties are amortized using the units of production method. Sales of oil and natural gas properties are accounted for as adjustments to the net full cost pool, and generally, no gain or loss is recognized. In applying the full cost method, Brenham performs an impairment test (ceiling test) at each reporting date, whereby the carrying value of oil and gas properties is compared to the "estimated present value" of its proved reserves discounted at a 10-percent interest rate of future net revenues, based on current economic and operating conditions at the end of the period, plus the cost of properties not being amortized, plus the lower of cost or fair market value of unproved properties included in costs being amortized, less the income tax effects related to book and tax basis differences of the properties. If capitalized costs exceed this limit, the excess is charged as an impairment expense. During the nine months ended September 30, 2015 and 2014, the Company recorded $20,000 and $0 of impairment expense, respectively. Below are the components of the oil and gas properties balance: September 30, 2015 December 31, 2014 Royalty interest in 24 acres in Washington County, Texas (a) $ - $ - Royalty interest in 700 acres in the Permian Basin (b) 8,400 8,400 10% working interest in the Pierce Junction Field (c) 87,500 87,500 Lease of 394 acres in the Gillock Field (d) 83,500 83,500 Lease of 332 acres in Inez Prospect (e) - 250,000 Capitalized asset retirement costs 5,122 4,003 Total oil and gas properties 184,522 433,403 Accumulated depletion (4,536 ) (3,962 ) Net capitalized costs $ 179,986 $ 429,441 a) Royalty interest in 24 acres in Washington County, Texas - , b) Royalty interest in 700 acres in the Permian Basin - On July 22, 2011, the Company entered into an Asset Purchase and Sale Agreement with Doug Pedrie, Davis Pedrie Associates, LLC and Energex Oil, Inc. ("Sellers"), pursuant to which the Company acquired 700 acres of unproved property located in the Permian Basin near Abilene, Texas. The agreement provided for the Sellers to complete all oil lease assignments by August 15, 2011. The purchase consideration for the acquisition is the issuance to Sellers of 2,000,000 restricted shares of Brenham common stock valued at $8,400, with an additional 2,000,000 restricted shares to be issued contingent upon realization of certain production targets in 2012. On March 8, 2012, this agreement was rescinded and replaced with an agreement that in consideration for the Brenham share issuance; Brenham has a 2.5% overriding royalty interest in all of the leases associated with this property and any properties acquired or renewed in the future within a ten-mile radius. In addition, the contingency to issue additional shares was removed. c) 10% working interest in the Pierce Junction Field - d) Lease of 394 acres in the Gillock Field- e) Lease of 332 acres in the Inez Prospect -

Note 3. Accounts Payable - Rela

Note 3. Accounts Payable - Related Parties	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 3. Accounts Payable — Related Parties Related party payables at September 30, 2015 consisted of $489,900 owed to American as advances to assist with Brenham's operating expenses, and $131,100 owed to KDT for the acquisition of mineral rights for the Gillock Field. Related party payables at December 31, 2014 consists of $374,595 owed to American as advances to assist with Brenham's operating expenses, and $131,100 owed to KDT and Daniel Dror II Trust of 2012 for the acquisition of mineral rights for the Gillock Field. KDT is owned by an entity which is controlled by the brother of Daniel Dror, Brenham's Chairman, Chief Executive Officer, and President. Daniel Dror II is the adult son of Daniel Dror, Brenham's Chairman and Chief Executive Officer. The advances to Brenham are non-interest bearing and due on demand.

Note 4. Asset Retirement Obliga

Note 4. Asset Retirement Obligations	9 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation Disclosure [Text Block]	Note 4. Asset Retirement Obligations The Company estimates the present value of future costs of dismantlement and abandonment of its wells, facilities, and other tangible long-lived assets, recording them as liabilities in the period incurred. Asset retirement obligations are calculated using an expected present value technique. Salvage values are excluded from the estimation. When the liability is initially recorded, the entity increases the carrying amount of the related long-lived asset. Accretion of the liability is recognized each period, and the capitalized cost is amortized over the useful life of the related asset. Upon settlement of the liability, the Company incurs a gain or loss based upon the difference between the estimated and final liability amounts. The Company records gains or losses from settlements as adjustments to the full cost pool. During the three and nine months ended September 30, 2015, accretion expense of $205 and $1,528, respectively, was recorded. During the three and nine months ended September 30, 2014, accretion expense of $527 and $855, respectively, was recorded. The following table represents the change in the Company's asset retirement obligations during the nine months ended September 30, 2015: Asset retirement obligations as of December 31, 2014 $ 5,621 Current year revision to previous estimates (499 ) Accretion during the nine months ended September 30, 2015 1,528 Asset retirement obligations as of September 30, 2015 $ 6,650

Note 5. Equity

Note 5. Equity	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 5. Equity Stock Options On December 5, 2012, Brenham issued 3,000,000 stock options to Brenham's Vice President - Exploration, Mr. L. Rogers Hardy, with an exercise price of $0.035 per share, expiring in 3 years, valued at $104,974 and recorded as share-based compensation. Brenham estimated the fair value of each stock option at the grant date as $0.035 by using the Black-Scholes option-pricing model, with the following weighted-average assumptions used for grants in 2012: December 5, 2012 Dividend yield 0.0 % Expected volatility 423.12 % Risk free interest 0.75 % Expected lives 3 years A summary of the status of Brenham's stock options to employees during the nine months ended September 30, 2015 is presented below: Shares Weighted Average Exercise Price Intrinsic Value Outstanding and exercisable as of December 31, 2014 3,000,000 $ 0.035 Granted - - Exercised - N/A Canceled / Expired - N/A Outstanding and exercisable as of September 30, 2015 3,000,000 $ $ -

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited interim consolidated financial statements of Brenham Oil & Gas Corp. ("Brenham") have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in Brenham's Annual Report on Form 10-K filed with the SEC for the year ended December 31, 2014. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal year as reported in the Form 10-K have been omitted.
Organization Ownership and Business, Policy [Text Block]	Organization, Ownership and Business Brenham Oil & Gas, Inc. was incorporated under the laws of the State of Texas in November 1997 and became a wholly-owned subsidiary of American International Industries, Inc. ("American") in November 1997. On April 21, 2010, the Company was re-domiciled in Nevada as Brenham Oil & Gas Corp. ("Brenham") and Brenham Oil & Gas, Inc. became a wholly-owned subsidiary of Brenham. American was issued 64,977,093 shares of common stock of Brenham in connection with the reorganization in exchange for all shares outstanding of Brenham Oil & Gas, Inc. The reorganization has been retroactively applied to the consolidated financial statements for all periods presented.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates In preparing financial statements in conformity with accounting principles generally accepted in the United States of America, management is required to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.
Going Concern, Policy [Text Block]	Going Concern The consolidated financial statements have been prepared on a going concern basis, which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company incurred a loss from operations during the nine months ended September 30, 2015, has financial commitments in excess of current capital resources, and expects to incur further losses in the future, thus raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management plans to obtain the necessary financing to meet its obligations. These financials do not include any adjustments relating to the recoverability and reclassification of recorded asset amounts, or amounts and classifications of liabilities that might result from this uncertainty.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Brenham considers all short-term securities purchased with a maturity of three months or less to be cash equivalents.
Receivables, Policy [Policy Text Block]	Accounts Receivable Accounts receivable consist primarily of receivables from oil and gas revenue, and are carried at the expected net realizable value.
Oil and Gas Properties Policy [Policy Text Block]	Oil & Gas Properties The Company follows the full cost method of accounting for its investments in oil and gas properties, whereby all costs incurred in connection with the acquisition, exploration for and development of petroleum and natural gas reserves, including unproductive wells, are capitalized. Such costs include lease acquisition, geological and geophysical activities, rentals on non-producing leases, drilling, completing and equipping of oil and gas wells and administrative costs directly attributable to those activities, and asset retirement costs. General and administrative costs related to production and general overhead are expensed as incurred. Disposition of oil properties are accounted for as a reduction of capitalized costs, with no gain or loss recognized unless such adjustment would significantly alter the relationship between capital costs and proved reserves of oil, in which case the gain or loss is recognized in the statement of operations. Future development, site restoration, dismantlement and abandonment costs, are estimated property by property, based upon current economic conditions and regulatory requirements, and are included in amortization of our oil and natural gas property costs. Depletion of capitalized oil properties and estimated future development costs, excluding unproved properties, are based on the unit-of-production method based on proved reserves. At the end of each quarter, the unamortized cost of oil and natural gas properties, net of related deferred income taxes, is limited to the sum of the estimated future after-tax net revenues from proved properties, after giving effect to cash flow hedge positions, discounted at 10%, and the lower of cost or fair value of unproved properties, adjusted for related income tax effects. This limitation is known as the "ceiling test," and is based on SEC rules for the full cost oil and gas accounting method. There was no ceiling test write-down recorded during the nine months ended September 30, 2015 and 2014. The Company assesses the carrying value of its unproved properties for impairment periodically. If the results of an assessment indicate that an unproved property is impaired (which was assessed in connection with the Company's evaluation of goodwill impairment), then the carrying value of the unproved properties is added to the proved oil property costs to be amortized and subject to the ceiling test. The Company recorded an oil and gas impairment of $20,000 during the nine months ended September 30, 2015. As of September 30, 2015 and December 31, 2014, the Company has properties in the amount of $91,900 and $341,900, respectively, which are being excluded from amortization because they have not been evaluated to determine whether proved reserves are associated with those properties. Costs in excess of the present value of estimated future net revenues as discussed above are charged to impairment expense.
Income Tax, Policy [Policy Text Block]	Income Taxes Brenham is a taxable entity and recognizes deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to be in effect when the temporary differences reverse. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date of the rate change. A valuation allowance is used to reduce deferred tax assets to the amount that is more likely than not to be realized. Interest and penalties associated with income taxes are included in selling, general and administrative expense. Brenham has adopted ASC 740-10 "Accounting for Uncertainty in Income Taxes," which prescribes a comprehensive model of how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the company has taken or expects to take on a tax return. ASC 740-10 states that a tax benefit from an uncertain position may be recognized if it is more likely than not that the position is sustainable, based upon its technical merits. The tax benefit of a qualifying position is the largest amount of tax benefit that is greater than 50 percent likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all relevant information. As of September 30, 2015, Brenham had not recorded any tax benefits from uncertain tax positions.
Earnings Per Share, Policy [Policy Text Block]	Net Loss Per Common Share Net loss per common share is computed by dividing the net loss by the weighted average number of shares outstanding during a period. The weighted average number of shares was calculated by taking the number of shares outstanding and weighting them by the amount of time that they were outstanding. Basic and diluted net losses per share were the same, as there were no common stock equivalents outstanding. For the nine months ended September 30, 2015 and 2014, 3,000,000 stock options were excluded from the computation of diluted net loss per share, as the inclusion of such stock options would be anti-dilutive.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to have a material impact on the Company's financial position, operations, or cash flows.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events The Company has evaluated all transactions through the date the consolidated financial statements were issued for subsequent event disclosure consideration.

Note 2. Oil and Gas Properties

Note 2. Oil and Gas Properties (Tables)	9 Months Ended
	Sep. 30, 2015
Oil and Gas Property [Abstract]
Capitalized Costs Relating to Oil and Gas Producing Activities Disclosure [Table Text Block]	Below are the components of the oil and gas properties balance: September 30, 2015 December 31, 2014 Royalty interest in 24 acres in Washington County, Texas (a) $ - $ - Royalty interest in 700 acres in the Permian Basin (b) 8,400 8,400 10% working interest in the Pierce Junction Field (c) 87,500 87,500 Lease of 394 acres in the Gillock Field (d) 83,500 83,500 Lease of 332 acres in Inez Prospect (e) - 250,000 Capitalized asset retirement costs 5,122 4,003 Total oil and gas properties 184,522 433,403 Accumulated depletion (4,536 ) (3,962 ) Net capitalized costs $ 179,986 $ 429,441 a) Royalty interest in 24 acres in Washington County, Texas - , b) Royalty interest in 700 acres in the Permian Basin - On July 22, 2011, the Company entered into an Asset Purchase and Sale Agreement with Doug Pedrie, Davis Pedrie Associates, LLC and Energex Oil, Inc. ("Sellers"), pursuant to which the Company acquired 700 acres of unproved property located in the Permian Basin near Abilene, Texas. The agreement provided for the Sellers to complete all oil lease assignments by August 15, 2011. The purchase consideration for the acquisition is the issuance to Sellers of 2,000,000 restricted shares of Brenham common stock valued at $8,400, with an additional 2,000,000 restricted shares to be issued contingent upon realization of certain production targets in 2012. On March 8, 2012, this agreement was rescinded and replaced with an agreement that in consideration for the Brenham share issuance; Brenham has a 2.5% overriding royalty interest in all of the leases associated with this property and any properties acquired or renewed in the future within a ten-mile radius. In addition, the contingency to issue additional shares was removed. c) 10% working interest in the Pierce Junction Field - d) Lease of 394 acres in the Gillock Field- e) Lease of 332 acres in the Inez Prospect -

Note 4. Asset Retirement Obli13

Note 4. Asset Retirement Obligations (Tables)	9 Months Ended
	Sep. 30, 2015
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Asset Retirement Obligations [Table Text Block]	The following table represents the change in the Company's asset retirement obligations during the nine months ended September 30, 2015: Asset retirement obligations as of December 31, 2014 $ 5,621 Current year revision to previous estimates (499 ) Accretion during the nine months ended September 30, 2015 1,528 Asset retirement obligations as of September 30, 2015 $ 6,650

Note 5. Equity (Tables)

Note 5. Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Brenham estimated the fair value of each stock option at the grant date as $0.035 by using the Black-Scholes option-pricing model, with the following weighted-average assumptions used for grants in 2012: December 5, 2012 Dividend yield 0.0 % Expected volatility 423.12 % Risk free interest 0.75 % Expected lives 3 years
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	A summary of the status of Brenham's stock options to employees during the nine months ended September 30, 2015 is presented below: Shares Weighted Average Exercise Price Intrinsic Value Outstanding and exercisable as of December 31, 2014 3,000,000 $ 0.035 Granted - - Exercised - N/A Canceled / Expired - N/A Outstanding and exercisable as of September 30, 2015 3,000,000 $ $ -

Note 1. Summary of Significan15

Note 1. Summary of Significant Accounting Policies (Details) - USD ($)	Apr. 21, 2010	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Accounting Policies [Abstract]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	64,977,093
Fair Value Inputs, Discount Rate				10.00%
Impairment of Oil and Gas Properties		$ 0	$ 0	$ 20,000	$ 0
Unproved Oil and Gas Property, Successful Effort Method		$ 91,900		$ 91,900		$ 341,900
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount				3,000,000	3,000,000

Note 2. Oil and Gas Propertie16

Note 2. Oil and Gas Properties (Details)		Apr. 10, 2014USD ($)	May. 30, 2013USD ($)	Mar. 12, 2013USD ($)	Mar. 08, 2012	Jul. 22, 2011USD ($)ashares	Sep. 30, 2015USD ($)a	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)a$ / a	Sep. 30, 2014USD ($)	Dec. 31, 2014USD ($)a	Dec. 31, 2013USD ($)a$ / ashares	Dec. 31, 2002USD ($)a
Note 2. Oil and Gas Properties (Details) [Line Items]
Depletion							$ 189	$ 472	$ 574	$ 1,293
Fair Value Inputs, Discount Rate									10.00%
Impairment of Oil and Gas Properties							0	$ 0	$ 20,000	$ 0
Capitalized Costs of Unproved Properties Excluded from Amortization, Cumulative							$ 91,900		$ 91,900		$ 341,900
Washington County, TX Project [Member
Note 2. Oil and Gas Properties (Details) [Line Items]
Gas and Oil Area, Developed, Gross (in Acres) | a							24		24		24
Capitalized Costs of Unproved Properties Excluded from Amortization, Cumulative	[1]						$ 0		$ 0		$ 0
Oil and Gas Property, Price per Acre (in Dollars per Acre) | $ / a									1
Permian Basin Project [Member]
Note 2. Oil and Gas Properties (Details) [Line Items]
Gas and Oil Area, Developed, Gross (in Acres) | a						700	700		700		700
Capitalized Costs of Unproved Properties Excluded from Amortization, Cumulative	[2]						$ 8,400		$ 8,400		$ 8,400
Stock Issued During Period, Shares, Purchase of Assets (in Shares) | shares						2,000,000
Stock Issued During Period, Value, Purchase of Assets						$ 8,400
Oil and Gas, Royalty Interst					2.50%
Peirce Junction Field Project [Member]
Note 2. Oil and Gas Properties (Details) [Line Items]
Capitalized Costs of Unproved Properties Excluded from Amortization, Cumulative	[3]						$ 87,500		$ 87,500		$ 87,500
Oil and Gas, Working Interest				10.00%					10.00%		10.00%
Payments to Acquire Oil and Gas Property				$ 50,000
Debt Instrument, Face Amount				$ 70,000
Debt Instrument, Maturity Date				Aug. 31, 2013
Repayments of Long-term Debt			$ 37,500
Increase (Decrease) in Unproved Oil and Gas Property			$ 32,500
Gillock Field [Member]
Note 2. Oil and Gas Properties (Details) [Line Items]
Gas and Oil Area, Developed, Gross (in Acres) | a							394		394		394	394
Capitalized Costs of Unproved Properties Excluded from Amortization, Cumulative	[4]						$ 83,500		$ 83,500		$ 83,500
Oil and Gas Property, Price per Acre (in Dollars per Acre) | $ / a												300
Stock Issued During Period, Shares, Purchase of Assets (in Shares) | shares												3,326,316
Stock Issued During Period, Value, Purchase of Assets									316,000
Oil and Gas, Working Interest												100.00%
Acquisition Costs, Period Cost									447,100			$ 131,100
Accounts Payable, Related Parties							$ 131,100		131,100
Gillock Field [Member] | American International Holdings [Member]
Note 2. Oil and Gas Properties (Details) [Line Items]
Stock Issued During Period, Shares, Purchase of Assets (in Shares) | shares												200,000
Gillock Field [Member] | Kemah Development Texas, L.P. [Member]
Note 2. Oil and Gas Properties (Details) [Line Items]
Acquisition Costs, Period Cost													$ 1,175,000
Gas and Oil Area, Undeveloped, Gross (in Acres) | a													437
Mineral Rights, Area (in Acres) | a													394
Inez Prospect Project [Member]
Note 2. Oil and Gas Properties (Details) [Line Items]
Impairment of Oil and Gas Properties									$ 20,000
Gas and Oil Area, Developed, Gross (in Acres) | a							332		332		332
Capitalized Costs of Unproved Properties Excluded from Amortization, Cumulative	[5]						$ 0		$ 0		$ 250,000
Oil and Gas, Working Interest		100.00%
Acquisition Costs, Period Cost		$ 250,000
Deposit Assets											20,000
Accounts Payable											$ 230,000
Shares to be Issued upon Realization of Certain Production Targets [Member] | Permian Basin Project [Member]
Note 2. Oil and Gas Properties (Details) [Line Items]
Stock Issued During Period, Shares, Purchase of Assets (in Shares) | shares						2,000,000
[1]	Royalty interest in 24 acres in Washington County, Texas- The Company has an oil and gas mineral royalty interest, covering a twenty-four acre tract of land located in Washington County, Texas, which is carried on the balance sheet at $0. The royalty interest is currently leased by Anadarko Petroleum Corporation for a term continuing until the covered minerals are no longer produced in paying quantities from the leased premises. Royalties on the minerals produced are currently incidental and paid to the Company as follows: (i) for oil and other liquid hydrocarbons, and (ii) for gas (including casing-head gas); the royalty is one-sixth of the net proceeds realized by Anadarko Petroleum Corporation on the sale thereof, less a proportionate part of ad valorem taxes and production, severance, or other excise taxes. In addition, the Company is entitled to shut-in royalties of $1 per acre of land for every ninety-day period within which one or more of the wells in leased premises, or lands pooled therewith, are capable of producing paying quantities, but such wells are either shut-in or production is not being sold.
[2]	Royalty interest in 700 acres in the Permian Basin - On July 22, 2011, the Company entered into an Asset Purchase and Sale Agreement with Doug Pedrie, Davis Pedrie Associates, LLC and Energex Oil, Inc. ("Sellers"), pursuant to which the Company acquired 700 acres of unproved property located in the Permian Basin near Abilene, Texas. The agreement provided for the Sellers to complete all oil lease assignments by August 15, 2011. The purchase consideration for the acquisition is the issuance to Sellers of 2,000,000 restricted shares of Brenham common stock valued at $8,400, with an additional 2,000,000 restricted shares to be issued contingent upon realization of certain production targets in 2012. On March 8, 2012, this agreement was rescinded and replaced with an agreement that in consideration for the Brenham share issuance; Brenham has a 2.5% overriding royalty interest in all of the leases associated with this property and any properties acquired or renewed in the future within a ten-mile radius. In addition, the contingency to issue additional shares was removed.
[3]	10% working interest in the Pierce Junction Field- On March 12, 2013, Brenham entered into an agreement with an effective date of January 1, 2013, to purchase a 10% working interest in the Pierce Junction Field for $50,000 cash and a $70,000 non-interest bearing note payable due on August 31, 2013. On May 30, 2013, the holder of this note payable accepted $37,500 as full payment and Brenham recorded $32,500 as a reduction in the value of the oil and gas property due to the decrease in the consideration given to acquire it.
[4]	Lease of 394 acres in the Gillock Field- Brenham leased 394 acres in Galveston County for the acquisition of 100% working interest in the Gillock Field from Kemah Development Texas, L.P. ("KDT") and Daniel Dror II Trust of 2012 for $300 per acre, or $131,100 (recorded as accounts payable - related parties in the consolidated balance sheet as of September 30, 2014 and December 31, 2013) and 200,000 shares of American restricted common stock. Brenham issued 3,326,316 shares of Brenham restricted common stock to American as payment in full for the 200,000 shares issued by American on Brenham's behalf. In 2002, KDT paid $1,175,000 for the original 437 acres and the mineral rights to 394 acres. However, KDT assigned no value to the mineral rights. Due to the related parties having no basis in the mineral rights, Brenham expensed the costs associated with the transaction, which totaled $447,100 and consisted of i) $316,000 of stock-based compensation calculated at the grant date fair value of the 3,326,316 shares of Brenham common stock issued to American (which equaled the grant date fair value of the common stock American issued to KDT and the Daniel Dror II Trust of2012) and ii) the $131,100 related party payable.
[5]	Lease of 332 acres in the Inez Prospect - On January 8, 2014, the Company entered into a letter of intent with a third party to acquire a 332-acre oil and gas lease, the " Inez Prospect," located in Victoria County, Texas, and the #1 Roberts Unit well-bore, and all the down-hole equipment and surface equipment associated therewith. On April 10, 2014, the Company and the third party entered into a prospect and lease acquisition agreement. Pursuant to the agreement, the Company has agreed to acquire 100% of the working interest for a total purchase price of $250,000, consisting of a $20,000 nonrefundable deposit, which was paid during the year ended December 31, 2014, and a payment of the remaining $230,000 prior to the beginning of any exploration which was recorded in accounts payable and accrued expenses at December 31, 2014. The Company elected not to complete the purchase of the Inez Prospect and wrote off the amounts recorded as of March 31, 2015. The Company recorded an impairment expense of $20,000 in connection with the write off of this property.

Note 2. Oil and Gas Propertie17

Note 2. Oil and Gas Properties (Details) - Capitalized Costs Relating to Oil and Gas Producing Activities Disclosure - USD ($)		Sep. 30, 2015	Dec. 31, 2014
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Oil and gas properties, costs not subject to amortization		$ 91,900	$ 341,900
Capitalized asset retirement costs		5,122	4,003
Total oil and gas properties		184,522	433,403
Accumulated depletion		(4,536)	(3,962)
Net capitalized costs		179,986	429,441
Washington County, TX Project [Member
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Oil and gas properties, costs not subject to amortization	[1]	0	0
Permian Basin Project [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Oil and gas properties, costs not subject to amortization	[2]	8,400	8,400
Peirce Junction Field Project [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Oil and gas properties, costs not subject to amortization	[3]	87,500	87,500
Gillock Field [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Oil and gas properties, costs not subject to amortization	[4]	83,500	83,500
Inez Prospect Project [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Oil and gas properties, costs not subject to amortization	[5]	$ 0	$ 250,000
[1]	Royalty interest in 24 acres in Washington County, Texas- The Company has an oil and gas mineral royalty interest, covering a twenty-four acre tract of land located in Washington County, Texas, which is carried on the balance sheet at $0. The royalty interest is currently leased by Anadarko Petroleum Corporation for a term continuing until the covered minerals are no longer produced in paying quantities from the leased premises. Royalties on the minerals produced are currently incidental and paid to the Company as follows: (i) for oil and other liquid hydrocarbons, and (ii) for gas (including casing-head gas); the royalty is one-sixth of the net proceeds realized by Anadarko Petroleum Corporation on the sale thereof, less a proportionate part of ad valorem taxes and production, severance, or other excise taxes. In addition, the Company is entitled to shut-in royalties of $1 per acre of land for every ninety-day period within which one or more of the wells in leased premises, or lands pooled therewith, are capable of producing paying quantities, but such wells are either shut-in or production is not being sold.
[2]	Royalty interest in 700 acres in the Permian Basin - On July 22, 2011, the Company entered into an Asset Purchase and Sale Agreement with Doug Pedrie, Davis Pedrie Associates, LLC and Energex Oil, Inc. ("Sellers"), pursuant to which the Company acquired 700 acres of unproved property located in the Permian Basin near Abilene, Texas. The agreement provided for the Sellers to complete all oil lease assignments by August 15, 2011. The purchase consideration for the acquisition is the issuance to Sellers of 2,000,000 restricted shares of Brenham common stock valued at $8,400, with an additional 2,000,000 restricted shares to be issued contingent upon realization of certain production targets in 2012. On March 8, 2012, this agreement was rescinded and replaced with an agreement that in consideration for the Brenham share issuance; Brenham has a 2.5% overriding royalty interest in all of the leases associated with this property and any properties acquired or renewed in the future within a ten-mile radius. In addition, the contingency to issue additional shares was removed.
[3]	10% working interest in the Pierce Junction Field- On March 12, 2013, Brenham entered into an agreement with an effective date of January 1, 2013, to purchase a 10% working interest in the Pierce Junction Field for $50,000 cash and a $70,000 non-interest bearing note payable due on August 31, 2013. On May 30, 2013, the holder of this note payable accepted $37,500 as full payment and Brenham recorded $32,500 as a reduction in the value of the oil and gas property due to the decrease in the consideration given to acquire it.
[4]	Lease of 394 acres in the Gillock Field- Brenham leased 394 acres in Galveston County for the acquisition of 100% working interest in the Gillock Field from Kemah Development Texas, L.P. ("KDT") and Daniel Dror II Trust of 2012 for $300 per acre, or $131,100 (recorded as accounts payable - related parties in the consolidated balance sheet as of September 30, 2014 and December 31, 2013) and 200,000 shares of American restricted common stock. Brenham issued 3,326,316 shares of Brenham restricted common stock to American as payment in full for the 200,000 shares issued by American on Brenham's behalf. In 2002, KDT paid $1,175,000 for the original 437 acres and the mineral rights to 394 acres. However, KDT assigned no value to the mineral rights. Due to the related parties having no basis in the mineral rights, Brenham expensed the costs associated with the transaction, which totaled $447,100 and consisted of i) $316,000 of stock-based compensation calculated at the grant date fair value of the 3,326,316 shares of Brenham common stock issued to American (which equaled the grant date fair value of the common stock American issued to KDT and the Daniel Dror II Trust of2012) and ii) the $131,100 related party payable.
[5]	Lease of 332 acres in the Inez Prospect - On January 8, 2014, the Company entered into a letter of intent with a third party to acquire a 332-acre oil and gas lease, the " Inez Prospect," located in Victoria County, Texas, and the #1 Roberts Unit well-bore, and all the down-hole equipment and surface equipment associated therewith. On April 10, 2014, the Company and the third party entered into a prospect and lease acquisition agreement. Pursuant to the agreement, the Company has agreed to acquire 100% of the working interest for a total purchase price of $250,000, consisting of a $20,000 nonrefundable deposit, which was paid during the year ended December 31, 2014, and a payment of the remaining $230,000 prior to the beginning of any exploration which was recorded in accounts payable and accrued expenses at December 31, 2014. The Company elected not to complete the purchase of the Inez Prospect and wrote off the amounts recorded as of March 31, 2015. The Company recorded an impairment expense of $20,000 in connection with the write off of this property.

Note 2. Oil and Gas Propertie18

Note 2. Oil and Gas Properties (Details) - Capitalized Costs Relating to Oil and Gas Producing Activities Disclosure (Parentheticals) - a	Apr. 10, 2014	Mar. 12, 2013	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2013	Jul. 22, 2011
Washington County, TX Project [Member
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Acres			24	24
Permian Basin Project [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Acres			700	700		700
Peirce Junction Field Project [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Working Interest		10.00%	10.00%	10.00%
Gillock Field [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Acres			394	394	394
Working Interest					100.00%
Inez Prospect Project [Member]
Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items]
Acres			332	332
Working Interest	100.00%

Note 3. Accounts Payable - Re19

Note 3. Accounts Payable - Related Parties (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Note 3. Accounts Payable - Related Parties (Details) [Line Items]
Accounts Payable, Related Parties, Current	$ 621,000	$ 505,695
Affiliated Entity [Member]
Note 3. Accounts Payable - Related Parties (Details) [Line Items]
Accounts Payable, Related Parties, Current	489,900	374,595
Immediate Family Member of Management or Principal Owner [Member]
Note 3. Accounts Payable - Related Parties (Details) [Line Items]
Accounts Payable, Related Parties, Current	$ 131,100	$ 131,100

Note 4. Asset Retirement Obli20

Note 4. Asset Retirement Obligations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation, Accretion Expense	$ 205	$ 527	$ 1,528	$ 855

Note 4. Asset Retirement Obli21

Note 4. Asset Retirement Obligations (Details) - Schedule of Asset Retirement Obligations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Schedule of Asset Retirement Obligations [Abstract]
Asset retirement obligations as of December 31, 2014			$ 5,621
Current year revision to previous estimates			(499)
Accretion during the nine months ended September 30, 2015	$ 205	$ 527	1,528	$ 855
Asset retirement obligations as of September 30, 2015	$ 6,650		$ 6,650

Note 5. Equity (Details)

Note 5. Equity (Details) - USD ($)	Dec. 05, 2012	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)	3,000,000	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.035	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award	3 years
Allocated Share-based Compensation Expense (in Dollars)	$ 104,974
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 0.035

Note 5. Equity (Details) - Sche

Note 5. Equity (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Dec. 05, 2012
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Dividend yield	0.00%
Expected volatility	423.12%
Risk free interest	0.75%
Expected lives	3 years

Note 5. Equity (Details) - Sc24

Note 5. Equity (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($)	Dec. 05, 2012	Sep. 30, 2015
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Outstanding and exercisable as of December 31, 2014		3,000,000
Outstanding and exercisable as of December 31, 2014		$ 0.035
Granted	3,000,000	0
Granted	$ 0.035	$ 0
Exercised		0
Exercised		$ 0
Canceled / Expired		0
Canceled / Expired		$ 0
Outstanding and exercisable as of September 30, 2015		3,000,000
Outstanding and exercisable as of September 30, 2015		$ 0.035
Outstanding and exercisable as of September 30, 2015		$ 0