North American Oil & Gas (NAMG) S-1 15 Sep 14 2013 FY IPO registration Financial data

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
	Dec. 31, 2013
Document And Entity Information	'
Entity Registrant Name	'NORTH AMERICAN OIL & GAS CORP.
Entity Central Index Key	'0001515635
Document Type	'S-1
Document Period End Date	31-Dec-13
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Entity a Well-known Seasoned Issuer	'No
Entity a Voluntary Filer	'No
Entity's Reporting Status Current	'Yes
Entity Filer Category	'Smaller Reporting Company
Document Fiscal Period Focus	'FY
Document Fiscal Year Focus	'2013

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Current Assets	'	'	'
Cash and Cash Equivalents	$18,590	$49,563	$578,928
Accounts Receivable	823	704	4,770
Prepaid Expenses	'	'	4,140
Total Current Assets	19,413	50,267	587,838
Restricted Cash	'	1,037	937,067
Total Long Term Assets	'	1,037	937,067
Oil and Gas Properties, Successful Efforts method, Net	496,764	472,520	278,754
Furniture, Fixtures, and Equipment, Net	5,153	5,876	4,686
Deposits	21,300	21,300	21,300
Total Non-current Assets	523,217	499,696	304,740
TOTAL ASSETS	542,630	551,000	1,829,645
Current Liabilities	'	'	'
Accounts Payable	110,594	62,655	608,550
Accounts Payable - Related Party	106,610	156,610	60,000
Advance from Working Interest Owner	34,176	53,090	736,992
Other Current Liabilities	251,855	172,735	'
Note Payable - Related party	'	50,000	50,000
Total Current Liabilities	503,235	495,090	1,455,542
Long-term Liabilities	'	'	'
Asset Retirement Obligation	108,742	104,100	62,029
Total Liabilities	611,977	599,190	1,517,571
Shareholders' Equity (Deficit)	'	'	'
Common Stock: $0.001 par value; 200,000,000 shares authorized; 61,114,602 shares issued and outstanding at December 31, 2013, and 60,125,000 shares issued and outstanding at December 31, 2012, respectively	62,864	61,115	60,125
Preferred Stock; 25,000,000 authorized; zero issued	'	'	'
Additional paid-in capital	2,260,882	1,818,389	654,155
(Deficit) Accumulated During the Development Stage	-2,393,093	-1,927,694	-402,206
Total Shareholders' Equity (Deficit)	-69,347	-48,190	312,074
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)	$542,630	$551,000	$1,829,645

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Balance Sheets Parenthetical	'	'	'
Common Stock, Par Value	$0.00	$0.00	$0.00
Common Stock, Shares Authorized	200,000,000	200,000,000	200,000,000
Common Stock, Shares Issued	62,864,337	61,114,602	60,125,000
Common Stock, Shares Outstanding	62,864,337	61,114,602	60,125,000
Preferred Stock, Shares Authorized	25,000,000	25,000,000	25,000,000
Preferred Stock, Shares Issued	0	0	0

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended		12 Months Ended		30 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Consolidated Statements Of Operations	'	'	'	'	'	'	'
Total Revenue	'	'	'	'	'	'	'
Expenses	'	'	'	'	'	'	'
Exploration & Leasehold Costs	14,100	47,662	42,795	410,202	457,501	142,664	655,934
Management and Consulting	10,000	39,980	50,500	54,980	119,480	101,774	221,254
General and Administration	109,773	236,848	365,829	569,046	931,607	221,711	1,153,900
Depreciation	361	39	723	78	154	1,927	2,082
Accretion on Asset Retirement Obligation	2,322	1,562	4,642	3,123	9,436	622	10,057
Total Expenses	136,556	326,091	464,489	1,037,428	1,518,178	468,698	2,043,227
Other Income (Expense)	'	'	'	'	'	'	'
Other Expenses	'	'	-2,153	'	-7,310	-800	-8,110
Interest Income	-250	'	1,243	-5,650	'	167	167
Gain on Sale of Oil and Gas Properties	'	'	'	'	'	123,476	123,476
Total Other Income (Expense)	-250	'	-910	-5,650	-7,310	122,843	115,533
Net Loss	($136,306)	($326,091)	($465,399)	($1,043,078)	($1,525,488)	($345,855)	($1,927,694)
Loss per common share Basic and diluted	$0	($0.01)	($0.01)	($0.02)	($0.02)	($0.01)	($0.04)
Weighted average number of shares outstanding Basic and diluted	62,864,337	60,287,222	62,372,315	62,206,111	61,114,602	27,287,500	50,640,219

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-In Capital	Deficit Accumulated During Development Stage	Total
Begining Balance, Amount at Jun. 20, 2011	'	'	'	'
Begining Balance, Shares at Jun. 20, 2011	'	'	'	'
Contributions	'	101,760	'	101,760
Distributions	'	-25,000	'	-25,000
Founder's shares, Amount	24,300	-24,300	'	'
Founder's shares, Shares	24,300,000	'	'	'
Net (loss)	'	'	-56,351	-56,351
Ending Balance, Amount at Dec. 31, 2011	24,300	52,460	-56,351	20,409
Ending Balance, Shares at Dec. 31, 2011	24,300,000	'	'	'
Contributions	'	246,700	'	246,700
Distributions	'	-109,180	'	-109,180
Proceeds from the Sales of Common Stock, Amount	5,000	495,000	'	500,000
Proceeds from the Sales of Common Stock, Shares	5,000,000	'	'	'
Effects of Reverse Merger and Recapitalization, Amount	-30,025	-30,025	'	'
Effects of Reverse Merger and Recapitalization, Shares	-30,825,000	'	'	'
Net (loss)	'	'	-345,855	-345,855
Ending Balance, Amount at Dec. 31, 2012	60,125	654,155	-402,206	312,074
Ending Balance, Shares at Dec. 31, 2012	60,125,000	'	'	'
Proceeds from the Sales of Common Stock, Amount	990	624,030	'	625,020
Proceeds from the Sales of Common Stock, Shares	989,602	'	'	'
Share-based compensation	'	540,204	'	540,204
Net (loss)	'	'	-1,525,488	-1,525,488
Ending Balance, Amount at Dec. 31, 2013	$61,115	$1,818,389	($1,927,694)	($48,190)
Ending Balance, Shares at Dec. 31, 2013	61,114,602	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		12 Months Ended		30 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Cash Flows from Operating Activities:	'	'	'	'	'
Net (Loss)	($465,399)	($1,043,078)	($1,525,488)	($345,855)	($1,927,694)
Adjustments to Reconcile Net (Loss) to Net Cash (Used in) Operating Activities:	'	'	'	'	'
Depreciation expense	723	78	154	1,927	2,082
Accretion expense	4,642	3,123	9,436	622	10,057
(Gain) on sale of oil & gas properties	'	'	'	-123,476	-123,476
Stock based compensation	92,089	356,173	540,204	79,920	620,124
Changes in Assets and Liabilities:	'	'	'	'	'
(Increase)/Decrease in accounts receivable	-119	4,613	4,066	-3,316	-704
(Increase)/Decrease in prepaid and other assets	'	2,484	4,140	-25,055	-21,300
Increase/(Decrease) in accrued expenses	79,120	86,616	172,735	'	172,735
Increase/(Decrease) in accounts payable	50,092	-541,786	-545,895	'	-13,355
Increase/(Decrease) in accounts payable - related party	-50,000	240,000	-143,390	'	-83,390
Net Cash (Used in) Operating Activities	-288,852	-891,776	-1,484,038	-415,233	-1,364,921
Cash Flows from Investing Activities:	'	'	'	'	'
(Purchase) of oil and gas property	-43,158	-537,715	-845,031	-589,670	-1,971,315
Proceeds from the Sale of oil & gas properties	'	'	'	125,000	200,000
(Purchase) of furniture, fixtures and equipment	'	-1,345	-1,346	-6,613	-7,958
Restricted cash	1,037	891,002	936,030	-937,067	-1,037
Net Cash Provided by (Used in) Investing Activities	-42,121	-351,942	89,653	-1,408,350	-1,780,310
Cash Flows from Financing Activities:	'	'	'	'	'
Proceeds from the sale of common stock	300,000	20	625,020	500,080	1,125,100
Contributions	'	'	'	166,700	213,874
(Distributions)	'	'	'	-109,180	-134,180
Advances from working interest owner	'	'	'	1,700,000	1,700,000
Proceeds from related party notes	'	'	240,000	110,000	290,000
Net Cash Provided by (Used in) Financing Activities	300,000	20	865,020	2,367,600	3,194,794
Net Increase (Decrease) in Cash and Cash Equivalents	-30,973	-539,814	-529,365	544,017	49,563
Cash and Cash Equivalents at the Beginning of the Period	49,563	578,928	578,928	34,911	'
Cash and Cash Equivalents at the End of the Period	18,590	39,113	49,563	578,928	49,563
SUPPLEMENTAL DISCLOSURE OF NON-CASH TRANSACTIONS	'	'	'	'	'
Recovery of Oil and Gas Property	'	75,117	75,117	'	75,117
Oil and Gas Properties Acquired with Accounts Payable	'	'	'	563,100	'
Asset Retirment Obligation	'	30,619	-32,635	-61,407	-94,042
Shares issued for conversion of debt	52,153	'	'	'	'
AP for oil and gas additions	$18,914	'	'	'	'

NATURE_OF_BUSINESS

NATURE OF BUSINESS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 1. NATURE OF BUSINESS	'
	Organization
	North American Oil & Gas Corp. and its subsidiary (the “Company” or “NAMOG”) was originally incorporated under the name Calendar Dragon Inc. as a Nevada corporation on April 7, 2010. On October 11, 2012, the Company changed its name under Nevada law from Calendar Dragon Inc. to North American Oil & Gas Corp.
	On November 20, 2012 NAMG entered into an Agreement and Plan of Merger (the “Merger”), by and among the Company, Lani Acquisition, LLC, a Nevada limited liability company and a wholly-owned subsidiary of the Company (“Lani Acquisition”), and Lani, LLC, a California limited liability company. NAMG is primarily engaged in the business of acquiring, exploring, and developing oil and natural gas properties.
	The Company is considered a Development Stage Company, as defined by Financial Accounting Standard Board ("FASB") Accounting Standards Codification ("ASC") 915, “Development Stage Enterprises”. The Company's past and planned future principal business is the acquisition and development of mineral interest in the San Joaquin Basin region of California, with no operating revenue during the period presented. The Company is required to report its operations, shareholders equity (deficit) and cash flows from inception through the date that revenues are generated from management’s intended operations, among other things. Since Inception, the Company has incurred an operating loss of $1,927,694. The Company’s working capital has been generated from the sales of common stock, warrant options and from advances pursuant to the Farm-In Agreement with Avere Energy Corp. The consolidated financial statements are for the period from “Inception” to December 31, 2013.
	Reverse merger and acquisition
	On November 20, 2012, North American Oil & Gas Corp. a Nevada corporation (the “Company”) entered into an Agreement and Plan of Merger dated November 16, 2012 (the “Merger”), by and among the Company, Lani Acquisition, LLC, a Nevada limited liability company and a wholly-owned subsidiary of the Company (“Lani Acquisition”), and Lani, LLC, a California limited liability company (“Lani”).
	Under the terms and conditions of the Merger, the Company issued 24,300,000 shares of common stock of the Company in consideration for all the issued and outstanding limited liability company membership interest in Lani. Subsequent to the Merger, on November 25, 2012, the Company offered and sold in a private offering 5,000,000 shares of common stock to East West Petroleum Corp., at an offering price of $.10 per share for aggregate offering proceeds of $500,000. The effect of the issuances is that former Lani limited liability company membership interest holders, at the time of the merger, held approximately 40.41% of the issued and outstanding shares of common stock of the Company, shareholders of the Company immediately prior to effect of the Merger held approximately 51.27% of the issued and outstanding shares of common stock of the Company, and East West Petroleum Corp. held approximately 8.32% of the issued and outstanding shares of common stock of the Company.
	The Merger by which Lani, LLC became a wholly owned subsidiary of NAMG was treated as a ”reverse acquisition” for accounting purposes. In a reverse acquisition, although NAMG was considered to be the “legal acquirer” that is, Calendar Dragon (now known as NAMG) survived as the parent corporation, Lani was the “accounting acquirer” (that is because Lani’s business was the more significant business).
	As a result of the Merger, Lani’s financial statements became the financial statements of NAMG, and the Company’s stockholder’s equity was recapitalized.

CORRECTION_OF_MATERIAL_ERROR

CORRECTION OF MATERIAL ERROR	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 2. CORRECTION OF MATERIAL ERROR	'
	After the initial filing of an S-1 Registration filing, filing date of April 8, 2014, certain material errors relating to the Consolidated Statements of Changes in Shareholders’ Equity for the year ended December 31, 2013, and the period from June 20, 2011 (Inception) to December 31, 2013 were identified. The Consolidated Statement of Changes in Shareholders’ Equity was restated to correct errors in the presentation of the recapitalization of equity in connection with the reverse merger with Lani, LLC. The correction resulted in a change in shares reported issued in the merger from 54,325,000 to 30, 825,000, and the beginning balance of share outstanding as of December 31, 2011 from zero to 24,300,000. These changes did not affect the ending balance of any equity line item as of December 31, 2012.

GOING_CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Note 3. GOING CONCERN	'	'
	The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs, which indicates a substantial doubt of its ability to continue as a going concern. The Company has accumulated losses of $2,393,093 and has a working capital deficit of $483,822 at June 30, 2014. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease development of operations.	The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs, which indicates a substantial doubt of its ability to continue as a going concern. The company accumulated losses from Inception and has a working capital deficit at December 31, 2013. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease development of operations.
	Recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheets is dependent upon continued operations of the Company, which in turn is dependent upon the Company’s ability to raise additional capital, obtain financing and to succeed in its future operations. If the Company is unable to make it profitable, the Company could be forced to discontinue operations.	Management is currently involved in raising capital to continue the operations and financial requirements the Company foresees. These steps include, but are not limited to:
	The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts.	1)	capital raisings
		2)	farm-in agreements
		3)	Other Investor related interests
		These steps may not be sufficient to provide the Company with the ability to continue as a going concern. Management cannot provide any assurances that the Company will be successful in its operation.
		Recoverability of a major portion of the recorded asset amounts shown in the accompanying balance sheets is dependent upon continued operations of the Company, which in turn is dependent upon the Company’s ability to raise additional capital, obtain financing and to succeed in its future operations. If the Company is unable to make it profitable, the Company could be forced to discontinue operations.
		The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Note 4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'	'
	North American Oil & Gas Corp. (hereinafter referred to as the “Company”) was incorporated in the State of Nevada on April 7, 2010. Since November 16, 2012, the Company has been engaged in the exploration and development of oil and natural gas.	Basis of Presentation
	The accompanying unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s annual report on Form 10-K for the year ended December 31, 2013 filed with the SEC on March 25, 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.	These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Lani, LLC. All inter-company accounts and transactions have been eliminated. These financial statements present the net assets and operations of NAMG from the periods from Inception on June 20, 2011 to December 31, 2013. Accordingly, The financial statements as of the year ended December 31, 2013, and from the period from Inception to December 31, 2013 are those of NAMG alone.
	Commitments and Contingent Liabilities	Use of Estimates
	The Company is engaged in oil and gas exploration and production and may become subject to certain liabilities as they relate to environmental cleanup of well sites or other environmental restoration procedures as they relate to the drilling of oil and gas wells and the operations. In the Company’s acquisition of existing or previously drilled well bores, the Company may not be aware of what environmental safeguards were taken at the time such wells were drilled or during such time the wells were operated. Should it be determined that a liability exists with respect to any environmental clean up or restoration, the liability to cure such a violation could fall upon the Company. Management believes its properties are operated in conformity with local, state, and federal regulations. No claim has been made, nor is the Company aware of any uninsured liability which the Company may have, as it relates to any environmental cleanup, restoration, or the violation of any rules or regulations.	The preparation of financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to the recovery of financial assets, donated expenses, deferred income tax asset valuation allowances and fair value measurements. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
	The Company is contingently liable for all of the asset retirement costs associated with the Pass Exploration 77-20 well, as opposed to its 75% working interest share of such costs. The asset retirement obligation has been calculated using the Company’s share of 75% of the working interest in the leased property. Pursuant to the Farm-In, the Company is contingently liable for 100% of the asset retirement obligation related to the Pass Exploration 77-20 well if the well proves to be incapable of producing oil or gas in commercial quantities. This well was in the drilling process as of December 31, 2013.	Oil and Natural Gas Properties
	Reclassifications	The Company’s oil and gas exploration and production activities are accounted for using the successful efforts method. Under this method, all property acquisition costs and costs of exploratory and development wells are capitalized when incurred, pending determination of whether the well has found proved reserves. If an exploratory well does not find proved reserves, the costs of drilling the well are charged to expense and included within cash flows from investing activities. The costs of development wells are capitalized whether productive or nonproductive. Oil and gas lease acquisition costs are also capitalized. Interest cost is capitalized as a component of property cost for significant exploration and development projects that require greater than six months to be readied for their intended use.
	Certain reclassifications of amounts previously reported have been made to the accompanying consolidated condensed financial statements to maintain consistency between periods presented. The reclassifications had no impact on net (loss) or stockholders’ equity (deficit).	Unproved oil and gas properties are assessed periodically for impairment based on remaining lease terms, drilling results, commodity price outlooks, future plans to develop acreage and other relevant matters. During the year ended December 31, 2013 and the period from June 20, 2011 (Inception) to December 31, 2013, the Company recognized no impairment charges.
		Proceeds from the assignment of partial interests in unproved leases are deferred until such time the assignment occurs. The proceeds are accounted for as a recovery of cost without recognizing any gain or loss unless the proceeds exceed the carrying amount. Proceeds received prior to the assignment of partial interests in unproved leases are accounted for as a current liability in the accompanying consolidated balance sheets.
		Cash and Cash Equivalents
		The Company considers all short-term, highly liquid investments, generally with maturity of three months or less at time of purchase, to be cash equivalents.
		Restricted Cash
		Restricted cash consists of advances from working interest owners designated to be used for the acquisition of leaseholds and other oil and gas exploration and development activities, and general and administrative expenses.
		Concentrations
		The Company’s cash, cash equivalents, restricted cash and accounts receivable are exposed to concentrations of credit risk. The Company manages the risk associated with the cash and cash equivalents by depositing these funds with major financial institutions thereby minimizing exposure for deposits in excess of federally insured amounts. On occasion, the Company may have cash in banks in excess of federally insured amounts. We believe that credit risk associated with cash is remote.
		Included in the Company’s consolidated balance sheet at December 31, 2013, are the net assets of the entity’s oil and gas operations, all of which are located in San Joaquin Basin region of California and which total $472,520.
		The majority of the Company’s working capital as of December 31, 2013 is from three separate Purchase and Sales Agreements that totaled $625,000. Two of these agreements included the issuance of 196,618 warrants.
		Income Taxes
		The Company accounts for income taxes required by the provisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) No. 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.
		The Company evaluates its valuation allowance requirements based on projected future operations. When circumstances change and this causes a change in management’s judgment about the recoverability of deferred tax assets, the impact of the change on the valuation allowance is reflected in current income. As management of the Company does not currently believe that it is more-likely-than-not that the Company will receive the benefit of this asset, a valuation allowance equal to the deferred tax asset has been established at both December 31, 2013 , 2012, and 2011.
		Pursuant to the merger of the Company effective as of November 16, 2012, NAMG is a C Corporation, and Lani LLC, a California Limited Liability company is an LLC and will remain an LLC.
		As of December 31, 2013, the Company had Federal net operating loss carry forwards of approximately $1,114,602 to reduce future taxable income, which expire after 2031. Interest and penalties on tax deficiencies are classified as income taxes in accordance with ASC Topic 740.
		Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management cannot conclude it is more likely than not that the Company will realize the benefits of these deductible differences. As such, a valuation allowance has been recorded for 100% of the estimated deferred tax assets.
		Allowance for Bad Debts
		Management reviews accounts receivable on a regular basis to determine if any receivables will potentially be uncollectible.
		As of December 31, 2013 all but $704 in Company receivables has been fully collected, and, accordingly, no allowance for doubtful accounts has been recorded.
		Deposits
		Deposits consist of a $20,000 bond held by the State of California for plugging and abandonment expenses, and an office lease deposit of $1,300.
		Furniture, Fixtures, and Equipment
		Furniture, fixtures, and equipment are recorded at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, which range from five to seven years. Depreciation expense for the fiscal year ended December 31, 2013 is $2,082, a $155 increase over fiscal year ended December 31, 2012 and the period from Inception to December 31, 2012, respectively.
		Leases
		The Company conducts its operations from leased facilities. Normally, the Company records rental expense on its operating leases over the lease term as it becomes payable. If rental payments are not made on a straight-line basis, per terms of the agreement, the Company records a deferred rent expense and recognizes the rental expense on a straight-line basis throughout the lease term. Rent expense was $14,400 and $10,800 for the years ended December 31, 2013 and 2012, respectively.
		Asset Retirement Obligation
		The Company follows the provisions of ASC 410-10, “Asset Retirement and Environmental Obligations,” at such time as it acquires or drills oil and gas wells. The estimated fair value of the future costs associated with the dismantlement, abandonment, and restoration of oil and gas properties is recorded when incurred, generally upon acquisition or commencement of drilling of a well. The estimated costs are discounted to present values using a credit adjusted risk free rate over the estimated economic life of the oil and gas properties. Such costs are capitalized as part of the related asset. The asset will be depleted on the units-of-production method. The associated liability is classified in other long-term liabilities in the accompanying consolidated balance sheets. The liability will be periodically adjusted to reflect (1) new liabilities incurred, (2) liabilities settled during the period, (3) accretion expense, and (4) revisions to estimated future cash flow requirements. Accretion expense of $9,436 is recorded as a component of leasehold costs in the accompanying statement of operations for the year ended December 31, 2013. $622 accretion expense was incurred as of December 31, 2012.
		The Company is in the development stage and currently does not have incoming revenue.
		Stock Option Plan
		On December 12, 2012, the Board of Directors of the Company approved and adopted the terms and provisions of a 2012 Stock Option Plan (“Plan”) for the Company. An aggregate of 2,000,000 shares of the Company’s common stock are initially reserved for issuance upon exercise of nonqualified and/or stock options which may be granted under the 2012 Stock Option Plan. A total of 850,000 options were issued in 2013. 196,618 warrants were issued in 2013, leaving the Company 546,618 shares remaining in the Plan at December 31, 2013.
		Fair Value Measurements
		The Company follows FASB ASC 820, “Fair Value Measurements and Disclosures,” which defines fair value, establishes a framework for using fair value to measure assets and liabilities, and expands disclosures about fair value measurements. The statement establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows:
		Level 1: Quoted prices are available in active markets for identical assets or liabilities;
		Level 2: Quoted prices in active markets for similar assets and liabilities that are observable for the asset or liability; or
		Level 3: Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations.
		ASC 820 requires financial assets and liabilities to be classified based on the lowest level of input that is significant to the fair value measurement. The assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of the fair value of assets and liabilities and their placement within the fair value hierarchy levels.
		In accordance with the accounting guidance, the company has measured its asset retirement obligation using level 3 inputs using (1) the estimated current cost of abandoning the well, (2) the estimated life of the well; (3) the estimated inflation rate over the estimated life of the well; and (4) and a discount to present value using an estimate of the Company’s credit-adjusted interest rate. As discussed in Note 4, the estimated fair value of the Company’s asset retirement obligation is $94,042 at December 31, 2013. The Company re-evaluated its initial asset retirement obligation in the quarter ending June 30, 2013 realizing an increase in its asset retirement obligation for Well 77-20 of $32,635 in its evaluation of December 31, 2012.
		The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, prepaid expenditures, and short-term liabilities. The fair value of these financial instruments approximates the book value due to the short-term nature of these balances.
		Commitments and Contingent Liabilities
		The Company is engaged in oil and gas exploration and production and may become subject to certain liabilities as they relate to environmental cleanup of well sites or other environmental restoration procedures as they relate to the drilling of oil and gas wells and the operations. In the Company’s acquisition of existing or previously drilled well bores, the Company may not be aware of what environmental safeguards were taken at the time such wells were drilled or during such time the wells were operated. Should it be determined that a liability exists with respect to any environmental clean up or restoration, the liability to cure such a violation could fall upon the Company. Management believes its properties are operated in conformity with local, state, and federal regulations. No claim has been made, nor is the Company aware of any uninsured liability which the Company may have, as it relates to any environmental cleanup, restoration, or the violation of any rules or regulations.
		The Company is contingently liable for all of the asset retirement costs associated with the Pass Exploration 77-20 well, as opposed to its 75% working interest share of such costs. The asset retirement obligation has been calculated using the Company’s share of 75% of the working interest in the leased property. Pursuant to the Farm-In, the Company is contingently liable for 100% of the asset retirement obligation related to the Pass Exploration 77-20 well if the well proves to be incapable of producing oil or gas in commercial quantities. This well was in the drilling process as of December 31, 2013.
		Financial Statement Consolidation
		The Company consolidates all financial reporting entities. The purpose of consolidated financial statements is to present, primarily for the benefit of the owners and creditors of the parent, the results of operations and the financial position of a parent and all its subsidiaries as if the consolidated group were a single economic entity. There is a presumption that consolidated financial statements are more meaningful than separate financial statements and that they are usually necessary for a fair presentation when one of the entities in the consolidated group directly or indirectly has a controlling financial interest in the other entities.
		Subsidiary
		NAMG has one “wholly-owned subsidiary” Lani LLC. It acquired this subsidiary through the merger on November 20, 2012.
		Segment Reporting
		In accordance with FASB ASC No. 280, Segment Reporting the Company has evaluated how it is organized and managed and has identified only one operating segment, which is the exploration and development of oil and gas producing properties.
		Earnings (Loss) Per Share
		Earnings per share is calculated in accordance with FASB ASC No. 260, Earnings Per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding, which were 61,114,602 for the year ended December 31, 2013. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Due to the reported losses, inclusion of common stock equivalents would be anti-dilutive.
		Reclassifications
		Certain reclassifications of amounts previously reported have been made to the accompanying financial statements to maintain consistency between periods presented. The reclassifications had no impact on net income (loss) or shareholders’ equity (deficit).
		Recent Accounting Pronouncements
		The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact of the Company’s financial condition or results of its operations. Various accounting standards and interpretations were issued in. The Company has evaluated the recently issued accounting pronouncements that are effective in 2013 and believe that none of them will have a material effect on the Company’s financial position, results or operations, or cash flows when adopted.

STOCK_OPTIONS

STOCK OPTIONS	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements	'
Note 5. STOCK OPTIONS	'
	The Company awarded Linda Gassaway, Chief Financial Officer, 500,000 shares of stock options on April 1, 2013. The restricted stock options were offered at an exercise price of $.80 per share, and will vest one year from date of grant.
	The fair value of the option grants were estimated on the date of the grant using the Black-Scholes option-pricing model with the following weighted average assumptions: expected volatility of 202.5%, risk free interest rate of 0.76%; and expected term of five years.
	During the six months ended June 30, 2014, the Company recorded stock-based compensation of $92,089 related to options granted in prior periods. At June 30, 2014 the weighted average remaining life of the stock options is 4 years. All options have been fully amortized as of June 30, 2014.

OIL_AND_GAS_PROPERTIES

OIL AND GAS PROPERTIES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 5. OIL AND GAS PROPERTIES	'
	The Company signed a prospect agreement with Solimar Energy LLC (Solimar) in June 2011, granting Solimar the option to acquire 35% of the Company’s 40% working interest in Tejon Footwall Proper as well as 50% working interest in any and all acquisitions in the Tejon Extension area. In exchange, Solimar agreed to pay a $200,000 prospect fee and was to commence drilling on an exploratory well no later than March 31, 2012. This agreement was voided on August 6, 2012, resulting in a Modified Agreement described below.
	In August 2012, the Company signed a Purchase and Sale Agreement with Neon Energy assigning the Company Neon Energy’s 20% interest in the Tejon Footwall Proper, along with operatorship. The cost of this exchange to the Company was $60,000.
	On August 6, 2012, the Company signed a Modified Agreement with Solimar to assign 17.5% interest in the Tejon Footwall Proper to Solimar. This agreement provides the Company with operatorship of shallow drilling on the leasehold, while allowing Solimar operatorship on deep drilling on this same leasehold. Under the original agreement, Solimar paid the Company a $200,000 prospect fee, which was recorded at $76,524 of cost recovery of the Company’s capitalized undeveloped leasehold costs related to the Tejon Footwall Proper prospect, and $123,476 gain on conveyance of working interests.
	On November 13, 2012, NAMG entered into a Farm-In Agreement (“Farm-In”) with Avere Energy Corp, a Delaware corporation (“Avere”) to develop leaseholds in the San Joaquin Basin. Avere was assigned a 25% working interest in the Tejon Ranch Extension leases, a 21.25% interest in the Tejon Main Area leases, and a 50% working interest in the White Wolf lease. Pursuant to the Farm-In, Avere’s obligation was to transfer $2,200,000 for use in NAMG’s operations. These operations include 100% of the working interest costs associated with drilling and testing one (1) exploration well in the Tejon Extension area (in an amount up to a maximum of $1,300,000), $347,500 to secure additional leaseholds in the White Wolf prospect area, and $552,500 to drill a well in the Tejon Main lease area.
	The Farm-In was amended on March 4, 2013. The amendment corrected an administrative error in Section 1.3(d)(ii) of the Farm-in to provide that Avere shall provide NAMG with $347,500 to be used for delay rentals or leasing new acreage in White Wolf. The Farm-In incorrectly stated the amount for White Wolf operations at $647,500. In addition, the wording of Section 1.3(f) of the Agreement had indicated that a $500,000 purchase of common stock by East/West petroleum at $.10 per share was to be exclusively used for White Wolf acquisition purchases. The amendment to the Farm-In allow for more flexibility of use of this capital to include working on existing projects (including the Tejon Main Area and the Tejon Ranch Extension).
	On August 1, 2013 the Company and Avere entered into a Purchase and Sale Agreement with Solimar to purchase an additional interest in the Tejon Main leaseholds. This Agreement resulted in the Company retaining 40% working interest in the Tejon Main Lease, with Avere holding a 50% working interest, and Solimar holding a 10% working interest.
	Combined, the Company at December 31, 2013 has over 174 leaseholds in the San Joaquin Basin with one to four (4) year terms that expire through December 2017.
	Oil and gas properties consist of the following:
		December 31,		December 31,
		2013		2012
	Oil and Gas Property
	Unproved Leaseholds	$	378,478	$	217,347
	Asset Retirement Obligation		94,042		61,407
	Total Oil and Gas Properties	$	472,520	$	278,754

FURNITURE_FIXTURES_AND_EQUIPME

FURNITURE, FIXTURES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 6. FURNITURE, FIXTURES AND EQUIPMENT	'
	A summary of our furniture, fixtures and equipment as of December 31, 2013 and 2012 is as follows:
		December			December
		31, 2013			31, 2012
	Property & Equipment
	Office Furniture	$	2,564		$	2,564
	Computers		5,394			4,049
	Subtotal - Equipment		7,958			6,613
	(Less): Accumulated Depreciation		(2,082	)		(1,927	)
	Net Furniture, Fixtures and Equipment	$	5,876		$	4,686

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Note 7. RELATED PARTY TRANSACTIONS	'	'
	The Company entered into a short-term loan with ASPS Energy Investments, Ltd. (“ASPS”), on September 7, 2012, for the principal sum of $50,000, with interest rate of 3%. The note was due and payable on September 6, 2013, when the outstanding amount of principal and interest was due in full. On February 3, 2014, the outstanding principal of $50,000 as well as accrued interest of $2,153 was converted into 200,590 shares of common stock at a price of $0.26 per share.	The Company entered into a short-term loan with ASPS Energy Investments, Ltd. (“ASPS”) owned proportionately 49.5% by Robert Rosenthal (Chief Executive Officer and President), 49.5% by Mario Traviati, and 1% by Calpel LLC (general partner, Robert Rosenthal manager) on September 7, 2012, for the principal sum of $50,000, with interest rate of 3%. The note was due and payable on September 6, 2013, when the outstanding amount of principal and interest amounted to $53,153.49 was due in full. This note has since been converted to Common Stock numbering 200,590 shares, and was approved by the Board of Directors of the Company, per corporate policy under the Corporation rules of the State of Nevada. The original loan was authorized and approved by the Company President.
	On November 13, 2012, the Company entered into a Farm-In agreement with Avere Energy Corp (“Avere”), a wholly owned subsidiary of East West Petroleum Corp. According to the provisions of the agreement, Avere was to fund $300,000 for overhead, which was funded at 100% as of May 1, 2013. The Company has repaid through cash and overhead deductions in the amount of $193,390 leaving the debt remaining at June 30, 2014 of $106,610. Additionally, Avere has provided $1,300,000 to finance the drilling of Well 77-20 in exchange for a 25% working interest in the Tejon Extension. Well 77-20 has been drilled, and is currently shut in while reviewing additional testing possibilities. As of June 30, 2014 Avere has contributed $1,337,019 towards Well 77-20, with NAMOG’s contribution at $115,275.	On November 13, 2012, the Company entered into a Farm-In agreement with Avere Energy Corp (“Avere”), a wholly owned subsidiary of East West Petroleum Corp. Averre Energy Corp's President at the inception of this Agreement was Gregory Renwick, a NAMG board member from November 20, 2012 until December 6, 2013). This Agreement was approved by the President of the Company, and was ratified by a corporate resolution signed by all members of the Board of Directors, per corporate policy under the Corporation rules of the State of Nevada.
	Through the Farm-In agreement, Avere is to fund $347,500 in total to acquire the White Wolf Prospect in exchange for a 50% working interest. As of June 30, 2014 NAMOG secured 4,663 gross acres, 2,239 net acres, at an average cost per net acre of $135.18. The total costs for the White Wolf leasing acquisition program through June 30, 2014 is $399,823. Avere’s share of these costs at June 30, 2014 is $304,868 leaving a remaining obligation from Avere of $42,632 per this agreement.	According to the provisions of the agreement, Avere was to fund $300,000 for overhead, which was funded at 100% as of May 1, 2013. The Company has repaid through cash and overhead deductions in the amount of $143,390 leaving the debt remaining at December 31, 2013 of $156,610. Additionally, Avere has provided $1,300,000 to finance the drilling of Well 77-20 in exchange for a 25% working interest in the Tejon Extension. Well 77-20 has been drilled, and is currently shut in while reviewing additional testing possibilities. As of December 31, 2013 Avere has contributed $1,337,019 towards Well 77-20, with NAMG’s contribution at $115,275.
	On February 1, 2013, the Company entered into a consulting contract with a Board Director, Cosimo Damiano. The consulting contract is for twelve months beginning January 2013 at a rate of $5,000 per month, and covers a variety of consulting activities in the management and operations of the Company. For the twelve (12) month period ending December 31, 2013 the Company incurred consulting fees totaling $60,000, $30,000 of which is included in accounts payable as of March 31, 2014.	Through the Farm-In agreement, Avere is to fund $347,500 in total to acquire the White Wolf Prospect in exchange for a 50% working interest. As of December 31, 2013 NAMG secured 4,663 gross acres, 2,239 net acres, at an average cost per net acre of $135.18. The total costs for the White Wolf leasing acquisition program through December 31, 2013 is $399,823. Avere’s share of these costs at December 31, 2013 is $292,186 leaving a remaining obligation from Avere of $55,314 per this agreement.
	On April 1, 2013 Donald Boyd, Operations Manager, and Robert Skerry Hoar, Managing Geologist, agreed to termination of services as full time employees, and signed Consulting Agreement contracts with the Company this same date. Each individual contract stipulates $5,000 per month fixed compensation for consulting services in the ongoing operations of NAMOG.	On February 1, 2013, the Company entered into a consulting contract with a Board Director, Cosimo Damiano. The consulting contract is for twelve months beginning January 2013 at a rate of $5,000 per month, and covers a variety of consulting activities in the management and operations of the Company. For the twelve (12) month period ending December 31, 2013 the Company incurred consulting fees totaling $60,000, $40,000 of which is included in accounts payable as of December 31, 2013.
	On July 23, 2014, the Company entered into a short-term promissory note (the “Note”) with ASPS Energy Investments Ltd., a company whose voting and investment control is held by Mr. Robert Rosenthal, the Company’s President and Chief Executive Officer. The Note is for a principal amount of $20,000, bears interest at the rate of 4% per annum, and is payable on or before August 26, 2014. The proceeds from the Note will be used for the Company’s general business purposes.	On April 1, 2013 Donald Boyd, Operations Manager, and Robert Skerry Hoar, Managing Geologist, agreed to termination of services as full time employees, and signed Consulting Agreement contracts with the Company this same date. The contracts stipulate $5,000 per month fixed compensation for consulting services in the ongoing operations of NAMG.

ASSET_RETIREMENT_OBLIGATION

ASSET RETIREMENT OBLIGATION	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 8. ASSET RETIREMENT OBLIGATION	'
	Changes in the Company’s asset retirement obligations were as follows:
		December		December
		31, 2013		31, 2012
	Asset retirement obligation, beginning of period	$	62,029	$	-
	Adjustments to Original ARO Asset		32,635		-
	Liabilities incurred from new drilling		-		61,407
	Accretion expenses		9,436		622
	Asset retirement obligation, end of period	$	104,100	$	62,029

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Note 9. INCOME TAXES	'
	As of December 31, 2012,and 2013 the Company had deferred tax assets amounting to approximately $142,000 and $813,669, respectively. These tax assets are a result of net operating losses and differences between the book and tax basis in oil and gas properties. A valuation allowance has been established due to the uncertainty of the utilization of the operating losses in future periods. As a result, in both years the deferred tax asset was reduced to zero and no income tax benefit was recorded. The net operating loss carry forwards will begin to expire in 2031.
	The income tax effect of temporary differences comprising the deferred tax assets and deferred tax liabilities on the accompanying balance sheets is the result of the following:
		2013			2012
	Deferred Tax Assets, Net
	Net Operating Loss Carry forward	$	635,240		$	60,400
	Basis of Property & Equipment		178,429			81,600
	(Less: Valuation Allowance)		(813,669	)		(142,000	)
	Total Deferred Income tax asset, Net	$	-		$	-
	The provision for income taxes consists of the following components:
		2013			2012
	Current Tax Benefit
	Federal	$	-		$	27,000
	State		-			8,000
			-			35,000
	Deferred Tax Benefit
	Federal		646,638			83,000
	State		167,031			24,000
			813,669			107,000
	Valuation Allowance
	Federal		(646,638	)		(110,000	)
	State		(167,031	)		(32,000	)
			(813,669	)		(142,000	)
	Total	$	-		$	-

EQUITY

EQUITY	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Note 10. EQUITY	'	'
	On January 27, 2014, the Company entered into a Stock Purchase Agreement with Oel und Erdgazforshung AG, a Nevis Corporation, for the sale and issuance of 854,701 shares of the Company’s common stock for a purchase price of $200,000, and warrants to purchase an aggregate of 100,000 shares of Common Stock, at an exercise price of $.30 per share. The Warrants are exercisable immediately and expire January 27, 2017.	Pre-Merger
	On February 3, 2014, ASPS elected to convert its $50,000 loan plus interest to date (totaling $52,154) to Two Hundred-thousand, Five Hundred-ninety (200,590) common shares based on the previous day’s close (Friday, January 31, 2014) of $0.26 per share.	Subsequent to the balance sheet date (merger date) of the Company Calendar Dragon made a series of transactions effecting the common stock of the company.
	On March 28, 2014, the Company entered into a Stock Purchase Agreement with Oel und Erdgazforshung AG, a Nevis Corporation, for the sale and issuance of 694,444 shares of the Company’s common stock for a purchase price of $100,000, and warrants to purchase an aggregate of 50,000 shares of Common Stock, at an exercise price of $.18 per share. The Warrants are exercisable immediately and expire March 28, 2017	1)	The Board of Directors of Calendar Dragon and 1 stockholder holding an aggregate of 2,120,000 shares of common stock issued and outstanding as of September 25, 2012, approved and consented in writing in lieu of a special meeting of the Board of Directors and a special meeting of the stockholders to the following actions:
		-1	An amendment to our Articles of Incorporation to increase the number of shares of authorized common stock from 65,000,000 to 200,000,000;
		-2	The approval of a 19-for-1 forward stock split of the issued and outstanding shares of our common stock;
		-3	An amendment to our Articles of Incorporation to increase the number of shares of authorized “blank check” preferred stock from 10,000,000 to 25,000,000; and
		-4	an amendment to our Articles of Incorporation to effect a change of our name from “Calendar Dragon Inc.” to “North American Oil & Gas Corp.” (the “Name Change”)
		As of the record date, Calendar Dragon had 3,795,000 shares of common stock issued and outstanding.  The voting power representing not less than 3,615,001 shares of common stock was required to pass any stockholder resolutions.  The consenting stockholder (Bouwe Bekking) was the record and beneficial owner of 2,120,000 shares of common stock, which represented approximately 55.8% of the issued and outstanding shares of Calendar Dragon’s common stock.
		2)	The result of the 19- for - 1 forward stock split gave Calendar Dragon 72,105,000 shares of issued and outstanding stock.
		3)	On November 13, 2012, prior to the merger, a small sale of 700,000 shares of common stock was issued to Cosimo Damiano, and 100,000 shares of common stock was issued to Richie Khangura. This brought the stock total to 72,905,000.
		4)	With the merger of November 16, 2014 the Company repurchased shares of stock from Bouwe Bekkinng of 42,080,000 and exchanged shares of stock for Lani interest amounting to 24,300,000.
		As a result of these per-merger/merger events the resulting common stock issued and outstanding at time of merger, November 20, 2012, was 55,125,000. Subsequent to the merger an additional 5,000,000 shares of stock were purchased by East West Petroleum, bringing the December 31, 2012 issued and outstanding shares of stock to 60,125,000.
		Common Stock
		During the year ended December 31, 2013, the Company sold 989,602 shares of common stock for cash. The shares had an aggregate fair value of $625,020 and were sold for between $0.10 and $0.81 per share.
		Option Activity
		In February 2013, the Company’s board of directors approved a stock option grant to purchase an aggregate of 350,000 shares of common stock to two non-employee consultants. The options are exercisable for a term of ten years at $.70 per share and vest on the date of grant. The grant date value of the options was $368,955. The options were valued using the Black-Scholes model with the following assumptions: 255.02% volatility; 5.00 year estimated life; zero dividends; 0.78% discount rate; and, quoted stock price and exercise price of $.70.
		In April 2013, the Company’s board of directors approved a stock option grant to purchase an aggregate of 500,000 shares of common stock to one executive employee. The options are exercisable for a term of ten years at $.80 per share and vest one year from grant date, April 2014. The grant date value of the options was $243,955. The options were valued using the Black-Scholes model with the following assumptions: 255.02% volatility; 5.00 year estimated life; zero dividends; 0.76% discount rate; and, quoted stock price and exercise price of $.80.
		During the twelve months ended December 31, 2013, the Company recorded stock-based compensation of $276,269 and $243,955, respectively, as general and administrative expenses, and G & G Services. At December 31, 2013 the weighted average remaining life of the stock options is 4.25 years. The unamortized amount of stock-based compensation at December 31, 2013 was $92,090. This remaining cost will be expensed in the first quarter of 2014.
		A summary of the Company’s stock option activity and related information is as follows:
				Number of		Weighted-Average Remaining Life (in years)		Weighted Average Exercise Price
				Shares
		Outstanding at January 1, 2013			-	-		-
		Granted Options(1)			850,000		5		0.76
		Exercised			-		-		-
		Cancelled/Expired			-		-		-
		Outstanding at December 31, 2013			850,000		-		-
		Vested and Exercisable at December 31, 2013			350,000		-	$	0.7
		-1	Includes 350,000 options granted to PacSeis February 18, 2013 at an exercise price of $.70 per share, and options granted to Linda Gassaway, Chief Financial Officer of NAMG April 1, 2013 for an exercise price of $.80 per share.
		The following table presents the weighted-average assumptions used to estimate the fair values of the stock options granted in the period presented:
				Twelve Months Ended		Year Ended December 31,
				December 31,		2012
				2013
		Risk-free interest rate(1)			1.14		-
		Expected life (in years)(2)			3.625		-
		Expected volatility(3)			225.02		-
		Dividend yield			-		-
		Weighted-average estimated fair value of options granted during the period			0.795		-
		-1	The Risk Free Rate is a 5 Year Treasury rate.
		-2	The expected life (in years) is based on the simplified method: Expected term =(vesting term + original contractual term)/2).
		-3	The expected volatility is based on the volatility weighted average of stock options
		Warrant Activity
		In October 2013, the Company’s board of directors approved a stock option warrant to purchase an aggregate of 96,618 shares of common stock to Oel und Erdgazforshung AG. The warrants are exercisable for a term of three years at $1.04 per share and vest on grant date. The grant date value of the warrants was $104,483.
		In December 2013, the Company’s board of directors approved a stock option warrant to purchase an aggregate of 100,000 shares of common stock to Oel und Erdgazforshung AG. The warrants are exercisable for a term of three years at $.98 per share and vest on grant date. The grant date value of the warrants was $98,000.
		A summary of the Company’s warrant activity and related information is as follows:
				Number of		Weighted-Average Remaining Life		Weighted Average Exercise Price
				Shares		(in years)
		Outstanding at January 1, 2013			-	-		-
		Granted Warrants (1)			196,618		3	$	1.01
		Exercised			-		-		-
		Cancelled/Expired			-		-		-
		Outstanding at December 31, 2013			196,618		-		-
		Vested and Exercisable at December 31, 2013			196,618		-	$	1.01
		-1	Under a Purchase and Sale Agreement with Oel und Erdgazforshung AG ("OUE"), A Nevis Corp. dated October 16, 2013 the Company issued 246,914 shares of Common Stock, and 96,618 warrants with an exercise price of US $1.04 determined by a formula of a 15% premium to the previous day closing stock price for an aggregate sum of $200,000. Under a Purchase and Sale Agreement with OEG dated December 6, 2013 the Company issued 261,438 shares of Common Stock, and 100,000 warrants with an exercise price of US $.98 for an aggregate sum of $200,000.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Note 11. SUBSEQUENT EVENTS	'	'
	On July 23, 2014, the Company entered into a short-term promissory note (the “Note”) with ASPS Energy Investments Ltd., a company whose voting and investment control is held by Mr. Robert Rosenthal, the Company’s President and Chief Executive Officer. The Note is for a principal amount of $20,000, bears interest at the rate of 4% per annum, and is payable on or before August 26, 2014. The proceeds from the Note will be used for the Company’s general business purposes.	On January 27, 2014, the Company entered into a Stock Purchase Agreement with Oel und Erdgazforshung AG, a German Corporation, for the sale and issuance of 854,701 shares of the Company’s common stock for a purchase price of $200,000, and warrants to purchase an aggregate of 100,000 shares of Common Stock, at an exercise price of $.30 per share. The Warrants are exercisable immediately and expire January 27, 2017.
	On August 12, 2014 the Company entered into a Securities Purchase Agreement with WHC Capital, LLC. (“the Investor”). The Securities Purchase Agreement provides the Company with a note in the principal amount of $210,000 and offers warrants, expiring thirty-six months from the execution of the Agreement and exercisable into 500,000 common shares of the Company’s Common Stock at $.15 per share.	On February 3, 2014, ASPS elected to convert its $50,000 loan plus interest to date (totaling $52,153) to Two Hundred-thousand, Five Hundred-ninety (200,590) common shares based on the previous days close (Friday, January 31, 2014) of $0.26 per share.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Summary Of Significant Accounting Policies Policies	'	'
Basis of Presentation	'	'
		These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Lani, LLC. All inter-company accounts and transactions have been eliminated. These financial statements present the net assets and operations of NAMOG from the periods from Inception on June 20, 2011 to December 31, 2013. Accordingly, The financial statements as of the year ended December 31, 2013, and from the period from Inception to December 31, 2013 are those of NAMOG alone.
Use of Estimates	'	'
		The preparation of financial statements in accordance with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses in the reporting period. The Company regularly evaluates estimates and assumptions related to the recovery of financial assets, donated expenses, deferred income tax asset valuation allowances and fair value measurements. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Oil and Natural Gas Properties	'	'
		The Company’s oil and gas exploration and production activities are accounted for using the successful efforts method. Under this method, all property acquisition costs and costs of exploratory and development wells are capitalized when incurred, pending determination of whether the well has found proved reserves. If an exploratory well does not find proved reserves, the costs of drilling the well are charged to expense and included within cash flows from investing activities. The costs of development wells are capitalized whether productive or nonproductive. Oil and gas lease acquisition costs are also capitalized. Interest cost is capitalized as a component of property cost for significant exploration and development projects that require greater than six months to be readied for their intended use.
		Unproved oil and gas properties are assessed periodically for impairment based on remaining lease terms, drilling results, commodity price outlooks, future plans to develop acreage and other relevant matters. During the year ended December 31, 2013 and the period from June 20, 2011 (Inception) to December 31, 2013, the Company recognized no impairment charges.
		Proceeds from the assignment of partial interests in unproved leases are deferred until such time the assignment occurs. The proceeds are accounted for as a recovery of cost without recognizing any gain or loss unless the proceeds exceed the carrying amount. Proceeds received prior to the assignment of partial interests in unproved leases are accounted for as a current liability in the accompanying consolidated balance sheets.
Cash and Cash Equivalents	'	'
		The Company considers all short-term, highly liquid investments, generally with maturity of three months or less at time of purchase, to be cash equivalents.
Restricted Cash	'	'
		Restricted cash consists of advances from working interest owners designated to be used for the acquisition of leaseholds and other oil and gas exploration and development activities, and general and administrative expenses.
Concentrations	'	'
		The Company’s cash, cash equivalents, restricted cash and accounts receivable are exposed to concentrations of credit risk. The Company manages the risk associated with the cash and cash equivalents by depositing these funds with major financial institutions thereby minimizing exposure for deposits in excess of federally insured amounts. On occasion, the Company may have cash in banks in excess of federally insured amounts. We believe that credit risk associated with cash is remote.
		Included in the Company’s consolidated balance sheet at December 31, 2013, are the net assets of the entity’s oil and gas operations, all of which are located in San Joaquin Basin region of California and which total $472,520.
		The majority of the Company’s working capital as of December 31, 2013 is from three separate Purchase and Sales Agreements that totaled $625,000. Two of these agreements included the issuance of 196,618 warrants.
Income Taxes	'	'
		The Company accounts for income taxes required by the provisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) No. 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based on the difference between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.
		The Company evaluates its valuation allowance requirements based on projected future operations. When circumstances change and this causes a change in management’s judgment about the recoverability of deferred tax assets, the impact of the change on the valuation allowance is reflected in current income. As management of the Company does not currently believe that it is more-likely-than-not that the Company will receive the benefit of this asset, a valuation allowance equal to the deferred tax asset has been established at both December 31, 2013 , 2012, and 2011.
		Pursuant to the merger of the Company effective as of November 16, 2012, NAMOG is a C Corporation, and Lani LLC, a California Limited Liability company is an LLC and will remain an LLC.
		As of December 31, 2013, the Company had Federal net operating loss carry forwards of approximately $1,114,602 to reduce future taxable income, which expire after 2031. Interest and penalties on tax deficiencies are classified as income taxes in accordance with ASC Topic 740.
		Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management cannot conclude it is more likely than not that the Company will realize the benefits of these deductible differences. As such, a valuation allowance has been recorded for 100% of the estimated deferred tax assets.
Allowance for Bad Debts	'	'
		Management reviews accounts receivable on a regular basis to determine if any receivables will potentially be uncollectible.
		As of December 31, 2013 all but $704 in Company receivables has been fully collected, and, accordingly, no allowance for doubtful accounts has been recorded.
Deposits	'	'
		Deposits consist of a $20,000 bond held by the State of California for plugging and abandonment expenses, and an office lease deposit of $1,300.
Furniture, Fixtures, and Equipment	'	'
		Furniture, fixtures, and equipment are recorded at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, which range from five to seven years. Depreciation expense for the fiscal year ended December 31, 2013 is $2,082, a $155 increase over fiscal year ended December 31, 2012 and the period from Inception to December 31, 2012, respectively.
Leases	'	'
		The Company conducts its operations from leased facilities. Normally, the Company records rental expense on its operating leases over the lease term as it becomes payable. If rental payments are not made on a straight-line basis, per terms of the agreement, the Company records a deferred rent expense and recognizes the rental expense on a straight-line basis throughout the lease term. Rent expense was $14,400 and $10,800 for the years ended December 31, 2013 and 2012, respectively.
Asset Retirement Obligation	'	'
		The Company follows the provisions of ASC 410-10, “Asset Retirement and Environmental Obligations,” at such time as it acquires or drills oil and gas wells. The estimated fair value of the future costs associated with the dismantlement, abandonment, and restoration of oil and gas properties is recorded when incurred, generally upon acquisition or commencement of drilling of a well. The estimated costs are discounted to present values using a credit adjusted risk free rate over the estimated economic life of the oil and gas properties. Such costs are capitalized as part of the related asset. The asset will be depleted on the units-of-production method. The associated liability is classified in other long-term liabilities in the accompanying consolidated balance sheets. The liability will be periodically adjusted to reflect (1) new liabilities incurred, (2) liabilities settled during the period, (3) accretion expense, and (4) revisions to estimated future cash flow requirements. Accretion expense of $9,436 is recorded as a component of leasehold costs in the accompanying statement of operations for the year ended December 31, 2013. $622 accretion expense was incurred as of December 31, 2012.
		The Company is in the development stage and currently does not have incoming revenue.
Stock Option Plan	'	'
		On December 12, 2012, the Board of Directors of the Company approved and adopted the terms and provisions of a 2012 Stock Option Plan (“Plan”) for the Company. An aggregate of 2,000,000 shares of the Company’s common stock are initially reserved for issuance upon exercise of nonqualified and/or stock options which may be granted under the 2012 Stock Option Plan. A total of 850,000 options were issued in 2013. 196,618 warrants were issued in 2013, leaving the Company 546,618 shares remaining in the Plan at December 31, 2013.
Fair Value Measurements	'	'
		The Company follows FASB ASC 820, “Fair Value Measurements and Disclosures,” which defines fair value, establishes a framework for using fair value to measure assets and liabilities, and expands disclosures about fair value measurements. The statement establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs that market participants would use in pricing the asset or liability developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy is broken down into three levels based on the reliability of the inputs as follows:
		Level 1: Quoted prices are available in active markets for identical assets or liabilities;
		Level 2: Quoted prices in active markets for similar assets and liabilities that are observable for the asset or liability; or
		Level 3: Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations.
		ASC 820 requires financial assets and liabilities to be classified based on the lowest level of input that is significant to the fair value measurement. The assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of the fair value of assets and liabilities and their placement within the fair value hierarchy levels.
		In accordance with the accounting guidance, the company has measured its asset retirement obligation using level 3 inputs using (1) the estimated current cost of abandoning the well, (2) the estimated life of the well; (3) the estimated inflation rate over the estimated life of the well; and (4) and a discount to present value using an estimate of the Company’s credit-adjusted interest rate. As discussed in Note 4, the estimated fair value of the Company’s asset retirement obligation is $94,042 at December 31, 2013. The Company re-evaluated its initial asset retirement obligation in the quarter ending June 30, 2013 realizing an increase in its asset retirement obligation for Well 77-20 of $32,635 in its evaluation of December 31, 2012.
		The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, prepaid expenditures, and short-term liabilities. The fair value of these financial instruments approximates the book value due to the short-term nature of these balances.
Commitments and Contingent Liabilities	'	'
	The Company is engaged in oil and gas exploration and production and may become subject to certain liabilities as they relate to environmental cleanup of well sites or other environmental restoration procedures as they relate to the drilling of oil and gas wells and the operations. In the Company’s acquisition of existing or previously drilled well bores, the Company may not be aware of what environmental safeguards were taken at the time such wells were drilled or during such time the wells were operated. Should it be determined that a liability exists with respect to any environmental clean-up or restoration, the liability to cure such a violation could fall upon the Company. Management believes its properties are operated in conformity with local, state, and federal regulations. No claim has been made, nor is the Company aware of any uninsured liability which the Company may have, as it relates to any environmental cleanup, restoration, or the violation of any rules or regulations.	The Company is engaged in oil and gas exploration and production and may become subject to certain liabilities as they relate to environmental cleanup of well sites or other environmental restoration procedures as they relate to the drilling of oil and gas wells and the operations. In the Company’s acquisition of existing or previously drilled well bores, the Company may not be aware of what environmental safeguards were taken at the time such wells were drilled or during such time the wells were operated. Should it be determined that a liability exists with respect to any environmental clean up or restoration, the liability to cure such a violation could fall upon the Company. Management believes its properties are operated in conformity with local, state, and federal regulations. No claim has been made, nor is the Company aware of any uninsured liability which the Company may have, as it relates to any environmental cleanup, restoration, or the violation of any rules or regulations.
	The Company is contingently liable for all of the asset retirement costs associated with the Pass Exploration 77-20 well, as opposed to its 75% working interest share of such costs. The asset retirement obligation has been calculated using the Company’s share of 75% of the working interest in the leased property. Pursuant to the Farm-In, the Company is contingently liable for 100% of the asset retirement obligation related to the Pass Exploration 77-20 well if the well proves to be incapable of producing oil or gas in commercial quantities. This well was in the drilling process as of December 31, 2013.	The Company is contingently liable for all of the asset retirement costs associated with the Pass Exploration 77-20 well, as opposed to its 75% working interest share of such costs. The asset retirement obligation has been calculated using the Company’s share of 75% of the working interest in the leased property. Pursuant to the Farm-In, the Company is contingently liable for 100% of the asset retirement obligation related to the Pass Exploration 77-20 well if the well proves to be incapable of producing oil or gas in commercial quantities. This well was in the drilling process as of December 31, 2013.
Financial Statement Consolidation	'	'
		The Company consolidates all financial reporting entities. The purpose of consolidated financial statements is to present, primarily for the benefit of the owners and creditors of the parent, the results of operations and the financial position of a parent and all its subsidiaries as if the consolidated group were a single economic entity. There is a presumption that consolidated financial statements are more meaningful than separate financial statements and that they are usually necessary for a fair presentation when one of the entities in the consolidated group directly or indirectly has a controlling financial interest in the other entities.
Subsidiary	'	'
		NAMOG has one “wholly-owned subsidiary” Lani LLC. It acquired this subsidiary through the merger on November 20, 2012.
Segment Reporting	'	'
		In accordance with FASB ASC No. 280, Segment Reporting the Company has evaluated how it is organized and managed and has identified only one operating segment, which is the exploration and development of oil and gas producing properties.
Earnings (Loss) Per Share	'	'
		Earnings per share is calculated in accordance with FASB ASC No. 260, Earnings Per Share, for the period presented. Basic net loss per share is based upon the weighted average number of common shares outstanding, which were 61,114,602 for the year ended December 31, 2013. Diluted net loss per share is based on the assumption that all dilutive convertible shares and stock options were converted or exercised. Due to the reported losses, inclusion of common stock equivalents would be anti-dilutive.
Reclassifications	'	'
	Certain reclassifications of amounts previously reported have been made to the accompanying consolidated condensed financial statements to maintain consistency between periods presented. The reclassifications had no impact on net (loss) or stockholders’ equity (deficit).	Certain reclassifications of amounts previously reported have been made to the accompanying financial statements to maintain consistency between periods presented. The reclassifications had no impact on net income (loss) or shareholders’ equity (deficit).
Recent Accounting Pronouncements	'	'
		The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements may be expected to cause a material impact of the Company’s financial condition or results of its operations. Various accounting standards and interpretations were issued in. The Company has evaluated the recently issued accounting pronouncements that are effective in 2013 and believe that none of them will have a material effect on the Company’s financial position, results or operations, or cash flows when adopted.

OIL_AND_GAS_PROPERTIES_Tables

OIL AND GAS PROPERTIES (Tables)	12 Months Ended
	Dec. 31, 2013
Oil And Gas Properties Tables	'
Oil and gas properties	'
	Oil and gas properties consist of the following:
		December 31,		December 31,
		2013		2012
	Oil and Gas Property
	Unproved Leaseholds	$	378,478	$	217,347
	Asset Retirement Obligation		94,042		61,407
	Total Oil and Gas Properties	$	472,520	$	278,754

FURNITURE_FIXTURES_AND_EQUIPME1

FURNITURE, FIXTURES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Furniture Fixtures And Equipment Tables	'
Furniture, fixtures and equipment	'
		December			December
		31, 2013			31, 2012
	Property & Equipment
	Office Furniture	$	2,564		$	2,564
	Computers		5,394			4,049
	Subtotal - Equipment		7,958			6,613
	(Less): Accumulated Depreciation		(2,082	)		(1,927	)
	Net Furniture, Fixtures and Equipment	$	5,876		$	4,686

ASSET_RETIREMENT_OBLIGATION_Ta

ASSET RETIREMENT OBLIGATION (Tables)	12 Months Ended
	Dec. 31, 2013
Asset Retirement Obligation Tables	'
Asset retirement obligations	'
	Changes in the Company’s asset retirement obligations were as follows:
		December		December
		31, 2013		31, 2012
	Asset retirement obligation, beginning of period	$	62,029	$	-
	Adjustments to Original ARO Asset		32,635		-
	Liabilities incurred from new drilling		-		61,407
	Accretion expenses		9,436		622
	Asset retirement obligation, end of period	$	104,100	$	62,029

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Deferred tax assets and deferred tax liabilities	'
		2013			2012
	Deferred Tax Assets, Net
	Net Operating Loss Carry forward	$	635,240		$	60,400
	Basis of Property & Equipment		178,429			81,600
	(Less: Valuation Allowance)		(813,669	)		(142,000	)
	Total Deferred Income tax asset, Net	$	-		$	-
Provision for income taxes	'
		2013			2012
	Current Tax Benefit
	Federal	$	-		$	27,000
	State		-			8,000
			-			35,000
	Deferred Tax Benefit
	Federal		646,638			83,000
	State		167,031			24,000
			813,669			107,000
	Valuation Allowance
	Federal		(646,638	)		(110,000	)
	State		(167,031	)		(32,000	)
			(813,669	)		(142,000	)
	Total	$	-		$	-

EQUITY_Tables

EQUITY (Tables)	12 Months Ended
	Dec. 31, 2013							Dec. 31, 2013
								Warrants [Member]
Stock option activity	'							'
		Number of		Weighted-Average Remaining Life (in years)		Weighted Average Exercise Price			Number of		Weighted-Average Remaining Life		Weighted Average Exercise Price
		Shares							Shares		(in years)
								Outstanding at January 1, 2013		-	-		-
	Outstanding at January 1, 2013		-	-		-		Granted Warrants (1)		196,618		3	$	1.01
	Granted Options(1)		850,000		5		0.76	Exercised		-		-		-
	Exercised		-		-		-	Cancelled/Expired		-		-		-
	Cancelled/Expired		-		-		-	Outstanding at December 31, 2013		196,618		-		-
	Outstanding at December 31, 2013		850,000		-		-
								Vested and Exercisable at December 31, 2013		196,618		-	$	1.01
	Vested and Exercisable at December 31, 2013		350,000		-	$	0.7
Estimate the fair values of the stock options	'							'
		Twelve Months Ended		Year Ended December 31,
		December 31,		2012
		2013
	Risk-free interest rate(1)		1.14		-
	Expected life (in years)(2)		3.625		-
	Expected volatility(3)		225.02		-
	Dividend yield		-		-
	Weighted-average estimated fair value of options granted during the period		0.795		-

NATURE_OF_BUSINESS_Details_Nar

NATURE OF BUSINESS (Details Narrative) (USD $)	3 Months Ended		6 Months Ended			12 Months Ended		30 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Nature Of Business Details Narrative	'	'	'	'	'	'	'	'
Operating loss	($136,306)	($326,091)	($465,399)	($1,043,078)	($56,351)	($1,525,488)	($345,855)	($1,927,694)

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	Jun. 30, 2014
Going Concern Details Narrative	'
Accumulated losses	$2,393,093
Working capital deficit	$483,822

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	6 Months Ended		12 Months Ended		30 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Summary Of Significant Accounting Policies Details Narrative	'	'	'	'	'
Net assets of the entity's oil and gas operations	$496,764	'	$472,520	$278,754	$472,520
Working capital from separate Purchase and Sales Agreements	'	'	625,000	'	625,000
Net operating loss carry forwards	'	'	1,114,602	'	1,114,602
Expiry Date	'	'	'2031	'	'
Receivables not collected	'	'	704	'	704
Depreciation expense	723	78	154	1,927	2,082
Rent expense	'	'	14,400	10,800	'
Accretion expense	'	'	9,436	622	'
Remaining shares to be issued under stock option plan	'	'	546,618	'	546,618
Estimated fair value of asset retirement obligation	'	'	$94,042	'	$94,042
Weighted average number of common shares outstanding	'	'	61,114,602	'	'

OIL_AND_GAS_PROPERTIES_Details

OIL AND GAS PROPERTIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Oil and Gas Property	'	'
Unproved Leaseholds	$378,478	$217,347
Asset Retirement Obligation	94,042	61,407
Total Oil and Gas Properties	$472,520	$278,754

OIL_AND_GAS_PROPERTIES_Details1

OIL AND GAS PROPERTIES (Details Narrative)	Dec. 31, 2013
	Leasehold
Oil And Gas Properties Details Narrative	'
Number of leaseholds	174

FURNITURE_FIXTURES_AND_EQUIPME2

FURNITURE, FIXTURES AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Subtotal - Equipment	$7,958	$6,613
(Less): Accumulated Depreciation	-2,082	-1,927
Net Furniture, Fixtures, and Equipment	5,876	4,686
Office Furniture [Member]	'	'
Subtotal - Equipment	2,564	2,564
Computers [Member]	'	'
Subtotal - Equipment	$5,394	$4,049

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Mar. 31, 2014
	acre	acre	acre	acre
Related Party Transactions Details Narrative	'	'	'	'
Overhead funding	'	'	$143,390	'
Additional funding	1,337,019	1,337,019	1,300,000	'
Total funding	115,275	115,275	156,610	'
Avere contibution in financing	'	'	1,337,019	'
NAMOG's contibution in financing	'	'	115,275	'
Area Secured gross	'	'	4,663	'
Area Secured net	'	'	2,239	'
Price of area secured per acre	'135.18	'	'135.18	'
White Wolf leasing acquisition	399,823	399,823	399,823	'
Avere's acquisition cost	'	'	292,186	'
Remaining obligation from Avere	'	'	55,314	42,632
Consulting expenses	'	'	60,000	'
Consulting expenses amount included in accounts payable	30,000	'	40,000	'
Remaining debt amount	'	'	'	106,610
Description of agreement with Avere	'Through the Farm-In agreement, Avere is to fund $347,500 in total to acquire the White Wolf Prospect in exchange for a 50% working interest. As of March 31, 2014 NAMOG secured 4,663 gross acres, 2,239 net acres, at an average cost per net acre of $135.18. The total costs for the White Wolf leasing acquisition program through March 31, 2014 is $399,823. AvereBs share of these costs at March 31, 2014 is $304,868 leaving a remaining obligation from Avere of $42,632 per this agreement.	'Through the Farm-In agreement, Avere is to fund $347,500 in total to acquire the White Wolf Prospect in exchange for a 50% working interest. As of June 30, 2014 NAMOG secured 4,663 gross acres, 2,239 net acres, at an average cost per net acre of $135.18. The total costs for the White Wolf leasing acquisition program through June 30, 2014 is $399,823. AvereBs share of these costs at June 30, 2014 is $304,868 leaving a remaining obligation from Avere of $42,632 per this agreement.	'	'
Gross acres	4,663	4,663	'	4,663
Net acres	2,239	2,239	'	2,239
Total cost amount	304,868	304,868	'	304,868
Cash deduction	193,390	193,390	'	'
Cost per net acre	135.18	135.18	'	'
Leaving a remaining obligation from Avere	$42,632	$42,632	'	'

STOCK_OPTIONS_Details_Narrativ

STOCK OPTIONS (Details Narrative) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Stock Options Details Narrative	'	'
Stock-based compensation	$92,089	'
Weighted average remaining life of stock options	'4 years	'4 years 3 months

ASSET_RETIREMENT_OBLIGATION_De

ASSET RETIREMENT OBLIGATION (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Jun. 30, 2014
Asset Retirement Obligation Details	'	'	'
Asset retirement obligation, beginning of period	$62,029	'	$108,742
Adjustments to Original ARO Asset	32,635	'	'
Liabilities incurred from new drilling	'	61,407	'
Accretion expense	9,436	622	'
Asset retirement obligation, end of period	$104,100	$62,029	$108,742

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Details	'	'
Net Operating Loss Carryforward	$635,240	$60,400
Basis of Property & Equipment	178,429	81,600
(Less: Valuation Allowance)	-813,669	-142,000
Total Deferred Income tax asset, Net	$0	$0

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Current Tax Benefit	'	'
Federal	$0	$27,000
State	0	8,000
Current Income Tax Expense Benefit	0	35,000
DeferredTax Benefit	'	'
Federal	646,638	83,000
State	167,031	24,000
Deferred Income Tax Expense Benefit	813,669	107,000
Valuation Allowance	'	'
Federal	-646,638	-110,000
State	-167,031	-32,000
Valuation Allowance Income Tax Expense Benefit	-813,669	-142,000
Total	$0	$0

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Income Taxes Details Narrative	'	'
Deferred tax assets	$142,000	$813,669
Net operating loss carryforwards expiry date	'2031	'

EQUITY_Details

EQUITY (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Number of shares	'
Granted Options(1)	850,000
Ending balance of Number of shares	850,000
Vested and Exercisable at December 31, 2013	$350,000
Weighted Average remaining life (in years)	'
Granted Options(1)	'5 years
Weighted Average Exercise Price	'
Granted Options(1)	$0.76
Vested and Exercisable at December 31, 2013	$0.70

EQUITY_Details_1

EQUITY (Details 1)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Equity Details 1	'	'
Risk-free interest rate(1)	1.14%	'
Expected life (in years)(2)	'3 years 7 months 15 days	'
Expected volatility(3)	225.02%	'
Dividend yield	'	'
Weighted-average estimated fair value of options granted during the period	'9 months 16 days	'

EQUITY_Details_2

EQUITY (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013
		Warrants [Member]
Number of shares	'	'
Outstanding at January 1, 2013	'	'
Granted Warrants (1)	850,000	196,618
Outstanding at December 31, 2013	850,000	196,618
Vested and Exercisable at December 31, 2013	$350,000	$196,618
Weighted Average Remaining Life (in years)	'	'
Granted Warrants (1)	'5 years	'3 years
Weighted Average Exercise price	'	'
Granted Warrants (1)	$0.76	$1.01
Vested and Exercisable at December 31, 2013	$0.70	$1.01

EQUITY_Details_Narrative

EQUITY (Details Narrative) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
			East West Petroleum [Member]	Oel und Erdgazforshung AG [Member]
Shares issue	'	'	60,125,000	96,618
Shares Outstanding	'	'	60,125,000	'
Common stock issued for cash	'	989,602	'	'
Aggregate fair value	'	$625,020	'	'
Maximun shares price	'	$0.81	'	'
Minimum shares price	'	$0.10	'	'
Stock-based compensation	'	276,269	'	'
General and administrative expenses	'	243,955	'	'
Weighted average remaining life	'4 years	'4 years 3 months	'	'
Unamortized amount of stock-based compensation	'	92,090	'	'
Aggregate shares of common stock	'	'	'	100,000
Warrants are exercisable	'	'	'	$0.98
Warrants	'	'	'	$98,000