Blue Water Global (BLUU) S-1 17 Nov 14 2014 Q3 IPO registration Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 13, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Blue Water Global Group, Inc.	'
Entity Central Index Key	'0001516332	'
Document Type	'S-1	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	126,206,213
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash and equivalents	$77,210	$7,357
Inventory deposits	11,426	'
Current assets	88,636	7,357
Total Assets	88,636	7,357
Current liabilities:	'	'
Accounts payable (related party)	430,435	192,907
Accounts payable (non-related)	5,244	33,000
Convertible notes payable, net of unamortized debt discounts of $227,851 and $77,442, respectively	80,908	27,558
Accrued interest	13,177	1,973
Derivative liability	905,781	'
Total current liabilities	1,435,545	255,438
Total liabilities	1,435,545	255,438
Commitments and contingencies	'	'
Stockholders' (deficit):	'	'
Preferred stock, $0.001 par value, 5,000,000 shares authorized; no shares issued and outstanding	'	'
Common stock, $0.001 par value, 700,000,000 shares authorized; 243,206,213 and 229,331,250 shares issued and outstanding, respectively	266,206	229,331
Additional paid-in capital	1,113,250	486,852
Accumulated deficit	-2,726,365	-964,264
Total stockholders' (deficit)	-1,346,909	-248,081
Total liabilities and stockholders' (deficit)	$88,636	$7,357

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Unamortized debt discounts	$227,851	$77,442
Preferred Stock, par value	$0.00	$0.00
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	'	'
Preferred Stock, shares outstanding	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	700,000,000	700,000,000
Common stock, shares issued	266,206,213	229,331,250
Common stock, shares outstanding	266,206,213	229,331,250

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenues, net	'	'	'	$10,000
Cost of revenues	'	'	'	'
Gross profit	'	'	'	10,000
Expenses:	'	'	'	'
General and administrative	58,271	55,368	98,418	61,533
Consulting fees	100,500	9,000	316,000	27,000
Accounting fees	3,500	1,000	10,500	5,500
Legal fees	37,750	25,486	85,038	84,621
Total expenses	200,021	90,854	509,956	178,654
(Loss) from operations	-200,021	-90,854	-509,956	-168,654
Other income (expense)	'	'	'	'
Interest expense	-113,498	-1,514	-274,274	-1,514
Loss on extinguishment of debt	'	'	-22,624	'
Loss on change in derivative liability	-955,247	'	-955,247	'
Total other income (expense)	-1,068,745	-1,514	-1,252,145	-1,514
Provision for income taxes	'	'	'	'
Net (loss)	($1,268,766)	($92,368)	($1,762,101)	($170,168)
(Loss) per common share, basic and diluted	($0.01)	$0	($0.01)	$0
Weighted average number of common shares outstanding, basic and diluted	251,151,268	227,634,615	241,962,131	206,340,659

Statement_of_Stockholders_Defi

Statement of Stockholders (Deficit) Equity (USD $)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2013	$229,331	$486,852	($964,264)	($248,081)
Beginning Balance, Shares at Dec. 31, 2013	229,331,250	'	'	'
Issuance of Common Stock , shares	3,874,963	'	'	'
Issuance of Common Stock , amount	3,875	36,928	'	40,803
Issuance of common shares for conversion of debt, shares	23,000,000	'	'	'
Issuance of common shares for conversion of debt, amount	23,000	47,000	'	70,000
Issuance of common shares for services, shares	10,000,000	'	'	'
Issuance of common shares for services, amount	10,000	91,000	'	101,000
Discount on convertible notes with Beneficial Conversion Feature	'	312,500	'	312,500
Settlement of derivative liabilities	'	138,970	'	138,970
Net (loss) for the period	'	'	-1,762,101	-1,762,101
Ending Balance, Amount at Sep. 30, 2014	$266,206	$1,113,250	($2,726,365)	($1,346,909)
Ending Balance, Shares at Sep. 30, 2014	266,206,213	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:	'	'
Net (loss)	($1,762,101)	($170,168)
Amortization of discount on convertible debt	260,210	1,429
Change in Fair Market Value derivative	955,247	'
Common stock issued in connection with services provided by consultants	101,000	781
Common stock issued in connection with services associated with subscription receivable	'	50,000
Changes in operating assets and liabilities:	'	'
(Increase) in inventory deposits	-11,426	'
Increase (decrease) in accounts payable (related party)	237,528	62,100
Increase (decrease) in accounts payable (non-related)	-28,035	'
(Increase) decrease in accounts receivable	'	19,000
Increase (decrease) in accrued interest	11,204	85
Net cash provided (used) by operating activities	-236,373	-36,773
Cash flows from financing activities:	'	'
Net proceeds from convertible promissory notes	402,000	32,500
Net proceeds from sale of common stock	40,803	'
Repayment of convertible promissory notes	-136,583	'
Net cash provided (used) by financing activities	306,226	32,500
Net increase (decrease) in cash	69,853	-4,273
Cash- beginning of period	7,357	30,299
Cash- end of period	77,210	26,026
Non-cash investing and financing operating activities:	'	'
Beneficial Conversion Feature (BCF) of convertible notes	312,500	32,500
Discount due to derivative settlement	89,500	'
Settlement of derivative liabilities	138,970	'
Issuance of common shares in connection with debt conversion	70,000	'
Non-cash investing and financing operating activities	610,970	32,500
Supplemental disclosure of cash flow information:	'	'
Interest	'	'
Income taxes	'	'

Summary_of_Significant_Account

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	NOTE 1 – Summary of Significant Accounting Policies
	Unaudited Interim Financial Information
	The accompanying Consolidated Balance Sheet as of September 30, 2014, Consolidated Statements of Operations for the three months ended September 30, 2014 and 2013, for the nine months ended September 30, 2014 and 2013, Statement of Stockholder’s (Deficit) for the nine months ended September 30, 2014, and the Consolidated Statements of Cash Flows for the nine months ended September 30, 2014 and 2013, are unaudited.  These unaudited interim financial statements have been prepared in accordance with accounting principles accepted in the United States of America (“GAAP”).  In the opinion of the company’s management, the unaudited interim financial statements have been prepared on the same basis as the audited financial statements and included all adjustments necessary for the fair presentation of the Company’s statement of financial position at September 30, 2014 and its results of operations and its cash flows for the period ended September 30, 2014.  The results for the period ended September 30, 2014 are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2014.
	Organization
	Blue Water Global Group, Inc. (“Company” or “Blue Water”) is an emerging growth company that was incorporated under the laws of the State of Nevada on March 3, 2011 under the name Blue Water Restaurant Group, Inc.  Blue Water amended its Articles of Incorporation on June 13, 2013 to change its name to Blue Water Global Group, Inc.  The Company is currently developing a chain of casual dining restaurants in popular tourist destinations throughout the Caribbean region under the Blue Water Bar & Grill™ brand and is preparing to launch a line of premium rums which include its flagship rum Blue Water Ultra Premium Rum™ and aged spiced Blue Water Caribbean Gold™ Premium Rum.  Additionally, the Company is engaged in making strategic equity investments in promising businesses that are in the early stages of obtaining their own listing on the OTC Bulletin Board (“OTCBB”).
	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”) for financial information and in accordance with the Securities and Exchange Commission’s (“SEC”) Regulation S-X.  They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of September 30, 2014, for the three months ended September 30, 2014 and 2013, and for the nine months ended September 30, 2014 and 2013.
	Use of Estimates
	The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.  Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment.  Actual results may vary from these estimates.
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.  As of September 30, 2014 and December 31, 2013, the Company had no cash equivalents.
	Revenue Recognition,
	The Company follows the guidance of FASB ASC Topic 605 for revenue recognition.  In general, the Company recognizes revenue when (1) the price is fixed and determinable, (2) persuasive evidence of an arrangement exists, (3) the service has been provided, and (4) collectability is reasonably assured.
	The Company anticipates generating future revenue from two sources: (i) food, beverage and souvenir sales from its Blue Water Bar & Grill™ restaurant concept presently under development and (ii) sales of its of distilled spirits, which includes its flagship Blue Water Ultra Premium Rum™ and aged spiced Blue Water Caribbean Gold™ Premium Rum.  Revenue from all sources will be recognized at the time of the sale.
	Accounts Receivable
	Accounts receivable are stated at net invoice amount.  An allowance for doubtful accounts is based on management’s best estimate of uncollectible receivable balances based on the creditworthiness of the customer and prior collection history.  As of September 30, 2014 and December 31, 2013 the Company had no accounts receivable.
	Inventory Deposit
	As of September 30, 2014 we recorded $11,426 as inventory deposit for an initial order of 18,948 1-liter rum bottles (13,167 of Blue Water Ultra Premium Rum™ and 5,781 of Blue Water Caribbean Gold™ Premium Rum).  The aggregate value of this initial order was $42,484.  These bottles were shipped by our Chinese manufacturer on October 21, 2014.  We paid the remaining balance of $31,058 at the time of shipment.
	Short-Term Investments
	The Company accounts for its short-term investments, which are classified as trading securities, in accordance with US GAAP for certain investments in debt and equity securities, which requires that trading securities be carried at fair value.  Unrealized gains and losses due to changes in fair value as well as realized gains and losses resulting from sales of securities are reported as Other Income/Expenses in the statement of operations.  Fair value of the securities is based upon quoted market prices in active markets or estimated fair value when quoted market prices are not available.  The cost basis for realized gains and losses is determined on a specific identification basis.  As of September 30, 2014 and December 31, 2013, the Company had no short-term investments.
	Long-Term Investments
	The Company accounts for its long-term investments, which are designated as available-for-sale securities, in accordance with US GAAP for certain investments in debt and equity securities, which requires that available-for-sale securities be carried at fair value with unrealized gains and losses, net of tax, included in stockholders' equity under accumulated other comprehensive income (loss).  Fair value of the securities is based upon quoted market prices in active markets or estimated fair value when quoted market prices are not available.  As of September 30, 2014 and December 31, 2013, the Company had long-term investments consisting of (i) 20,000,000 shares of Stream Flow Media, Inc. which were valued at $-0- and (ii) a net 15% interest in Next Level Hockey, LLC which was valued at $-0-.
	Fair Value of Financial Instruments
	ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.  It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value.  A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement.  It prioritizes the inputs into three levels that may be used to measure fair value:
	Level		Description
	Level 1		Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2		Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3		Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The estimated fair values of the Company’s financial instruments are as follows:
			Fair Value Measurement at September 30, 2014 Using:
	Description			9/30/14		Quoted Prices In Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets
		Cash and equivalents	$	77,210	$	77,210	$	-	$	-
		Inventory deposit		11,426		11,426		-		-
	Total assets measured at fair value		$	88,636	$	88,636	$	-	$	-
	Liabilities
		Accounts payable (related party)	$	430,435	$	-	$	430,435	$	-
		Accounts payable (non-related)		5,244		5,244		-		-
		Convertible notes payable, net of unamortized debt discount of $227,851		80,908		-		-		80,908
		Accrued interest		13,177		13,177		-		-
		Derivative liability		905,781		-		-		905,781
	Total liabilities measured at fair value		$	1,435,545	$	18,426	$	430,435	$	986,689
			Fair Value Measurement at December 31, 2013 Using:
	Description			12/31/13		Quoted Prices In Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets
		Cash and equivalents	$	7,357	$	7,357	$	-	$	-
	Total assets measured at fair value		$	7,357	$	7,357	$	-	$	-
	Liabilities
		Accounts payable (related party)	$	192,907	$	-	$	192,907	$	-
		Accounts payable (non-related)		33,000		33,000
		Convertible notes payable, net of unamortized debt discount of $77,442		27,558		-		-		27,558
		Accrued Interest		1,973		-		-
	Total liabilities measured at fair value		$	255,438	$	33,000	$	192,907	$	27,558
	Net Loss per Share Calculation
	Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period.   Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  The Company excludes all potentially dilutive securities from its diluted net loss per share computation since their effect would be anti-dilutive because the Company recorded a loss for the three and nine months ended September 30, 2014 and 2013.
	Beneficial Conversion Feature
	From time to time, the Company may issue convertible notes that may have conversion prices that create an embedded beneficial conversion feature pursuant to the Emerging Issues Task Force guidance on beneficial conversion features.  A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of any attached equity instruments, if any related equity instruments were granted with the debt.  In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital.  The debt discount is amortized to interest expense over the life of the note using either the straight line method or the effective interest method.
	Income Taxes
	The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes.  Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.
	The Company maintains a valuation allowance with respect to deferred tax assets.  Blue Water establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period.  Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset.  Any change in the valuation allowance will be included in income in the year of the change in estimate.
	Accounting for Derivative Instruments
	All derivatives have been recorded on the balance sheet at fair value based on the Black-Scholes calculation.  These derivatives, including embedded derivatives in the Company's convertible notes which have floating conversion prices based on changes to the quoted price of the Company's common stock and common stock equivalents tainted as a result of the derivative, are separately valued and accounted for on the Company's balance sheet.  Fair values for exchange traded securities and derivatives are based on quoted market prices.  Where market prices are not readily available, fair values are determined using market based pricing models incorporating readily observable market data and requiring judgment and estimates.
Fiscal Year
The Company elected December 31st for its fiscal year end.

Going_Concern

Going Concern	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Going Concern	'
	NOTE 2 – Going Concern
	The Company’s independent registered public accounting firm has issued a going concern opinion in their audit report dated March 27, 2014, which can be found in our Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 27, 2014.  This means that the Company’s auditors believe there is substantial doubt that we can continue as an on-going business for the next 12 months.  The Company does not anticipate generating significant revenues until it is able to open its first restaurant presently under development in St. Maarten, Dutch West Indies and have its line of premium rums widely accepted by consumers.
	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United State of America, which contemplate continuation of the Company as a going concern.  The Company has not established a source of revenues sufficient to cover its operating costs, and as such, has incurred an operating loss since its inception.  Further, as of September 30, 2014, the Company had an accumulated net loss of ($2,726,376).  These and other factors raise substantial doubt about the Company’s ability to continue as a going concern.  The accompanying financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern.

Convertible_Promissory_Notes

Convertible Promissory Notes	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Convertible Promissory Notes	'
	NOTE 3 – Convertible Promissory Notes
	Asher Note 1
	On September 16, 2013 we entered into an agreement for the sale of a Convertible Promissory Note (“Asher Note 1”) in the principal amount $32,500 with an interest rate of 8% per annum pursuant to the terms of a Securities Purchase Agreement between Asher Enterprises, Inc. (“Asher”), a Delaware corporation, and Blue Water.  The Asher Note 1 closed on September 18, 2013 and matures on June 18, 2014.  The Asher Note 1 is convertible at 58% of the average of the lowest three trading prices of Blue Water’s common stock during the ten trading day period prior to the conversion date after 180 days.
	The Company analyzed the conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as a liability once the conversion option becomes effective after 180 days due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options.
	The fair value of the embedded beneficial conversion feature resulted in a full discount of $32,500 to the note on the debt issuance date.  The discount will be amortized over the term of the note to interest expense using the straight line method which approximates the effective interest method.
	This note was redeemed and paid in full on February 7, 2014.  No shares were issued in connection with the redemption of this note.  This note incurred an aggregate of $32,500 in amortization expenses that has been recorded in the financial statements as interest expense.
	Asher Note 2
	On November 8, 2013 we entered into an agreement for the sale of a Convertible Promissory Note (“Asher Note 2”) in the principal amount $37,500 with an interest rate of 8% per annum pursuant to the terms of a Securities Purchase Agreement between Asher Enterprises, Inc. (“Asher”), a Delaware corporation, and Blue Water.  The Asher Note 2 closed on November 12, 2013 and matures on May 7, 2014.  The Asher Note 2 is convertible at 58% of the average of the lowest three trading prices of Blue Water’s common stock during the ten trading day period prior to the conversion date after 180 days.
	The Company analyzed the conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as a liability once the conversion option becomes effective after 180 days due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options.
	The fair value of the embedded beneficial conversion feature resulted in a partial discount of $33,033 to the note on the debt issuance date.  The discount will be amortized over the term of the note to interest expense using the straight line method which approximates the effective interest method.
	This note was redeemed and paid in full on April 2, 2014.  No shares were issued in connection with the redemption of this note.  This note incurred an aggregate of $33,033 in amortization expenses that has been recorded in the financial statements as interest expense.
	Asher Note 3
	On December 23, 2013 we entered into an agreement for the sale of a Convertible Promissory Note (“Asher Note 3”) in the principal amount $27,500 with an interest rate of 8% per annum pursuant to the terms of a Securities Purchase Agreement between Asher Enterprises, Inc. (“Asher”), a Delaware corporation, and Blue Water.  The Asher Note 3 closed on January 7, 2014 and matures on September 26, 2014.  The Asher Note 3 is convertible at 58% of the average of the lowest three trading prices of Blue Water’s common stock during the ten trading day period prior to the conversion date after 180 days.
	The Company analyzed the conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as a liability once the conversion option becomes effective after 180 days due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options.
	The fair value of the embedded beneficial conversion feature resulted in a full discount of $27,500 to the note on the debt issuance date.  The discount will be amortized over the term of the note to interest expense using the straight line method which approximates the effective interest method.
	This note was redeemed and paid in full on May 27, 2014.  No shares were issued in connection with the redemption of this note.  This note incurred an aggregate of $27,500 in amortization expenses that has been recorded in the financial statements as interest expense.
	Mermaid Enterprises, N.V. (Derivative Liability)
	On October 9, 2013 we entered into a Purchase Agreement and issued a Convertible Promissory Note (“Mermaid Note”) as payment for the acquisition of three (3) separate business licenses in the country of St. Maarten, Dutch West Indies consisting of one (1) General Business License and two (2) Managing Director’s Licenses.  The value of this transaction was $35,000.
	The Mermaid Note carries a principal amount of $35,000 and an interest rate of 10% per annum.  The Mermaid Note is convertible into shares of our common stock at a fixed price of $0.0005 per share beginning no earlier than April 7, 2014.  The Mermaid Note matures on October 9, 2015.
	The Company has identified the embedded derivatives related to the Mermaid Note.  The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the debenture and to fair value as of each subsequent reporting date.
	On August 13, 2014, when the Mermaid Note was deemed to be a derivative, the Company determined the aggregate fair value of $651,419 of embedded derivatives. The fair value of the embedded derivatives was determined using the Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 325.44%, (3) weighted average risk-free interest rate of 0.1%, (4) expected life of 1.16 years, and (5) estimated fair value of the Company’s common stock of $0.0116 per share.
	The determined fair value of the embedded derivative of $651,419 was charged as a loss on change in derivative liability.
	At September 30, 2014, the Company marked to market the fair value of the derivatives of the Mermaid Note discussed above and determined a fair value of $675,808. The fair value of the embedded derivatives was determined using Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 290.05%, (3) weighted average risk-free interest rate of 0.13%, (4) expected life of 1.02 years, and (5) estimated fair value of the Company’s common stock of $0.0117 per share.
	The Company recorded a gain on change in derivative liability of $24,389 for the nine months ended September 30, 2014.
	On April 10, 2014, the Company issued 10,000,000 shares of its common stock valued at $5,000, or $0.0005 a share, as a partial redemption of this note.
	As of September 30, 2014, the outstanding balance due on the Mermaid Note was $33,259, which includes $3,259 in accrued interest.  During the three months and nine months ended September 30, 2014 this note incurred $3,781 and $11,336, respectively, in amortization expenses that was recorded in the financial statements as interest expense.  Further, as of September 30, 2014, the remaining unamortized debt discount was $19,124.
	Subsequently, on October 23, 2014, Blue Water issued 10,000,000 shares of its common stock valued at $5,000, or $0.0005 a share, as a partial redemption of this note.
	Further, on October 31, 2014, Blue Water repaid the Mermaid Note in full.  Per the terms of the agreement, Blue Water repaid the Mermaid Note at $28,471.  No shares were issued in connection with the redemption of this note.
	JMJ Financial Note
	On January 31, 2014 (“Effective Date”) we sold to JMJ Financial (“JMJ Financial”) a $335,000 Convertible Promissory Note (“JMJ Note”).  The JMJ Note provides up to an aggregate of $300,000 in gross proceeds after taking into consideration an Original Issue Discount (“OID”) of $35,000.
	A key feature of the JMJ Note is that should Blue Water, at its sole discretion, repay all consideration received pursuant to the JMJ Note within 90 days of the Effective Date, there will be zero percent interest charged under the JMJ Note.  Otherwise, there will be a one-time interest charge of 12% for all consideration received by Blue Water pursuant to the JMJ Note.
	At any time after 180 days of the Effective Date, the Investor may convert all or part of the JMJ Note into shares of Blue Water’s common stock at the lesser of $0.0185 a share or 60% of the lowest trade price in the 25 trading days prior to the conversion.
	JMJ Financial has agreed to restrict its ability to convert the JMJ Note and receive shares of common stock such that the number of shares of common stock held by them in the aggregate and their affiliates after such conversion or exercise does not exceed 4.99% of the then issued and outstanding shares of common stock.  The JMJ Note is a debt obligation arising other than in the ordinary course of business, which constitutes a direct financial obligation of Blue Water.  The JMJ Note also provides for penalties and rescission rights if Blue Water does not deliver shares of its common stock upon conversion within the required timeframes.
	This note was redeemed and paid in full on May 8, 2014.  No shares were issued in connection with the redemption of this note.  This note incurred an aggregate of $39,083 in amortization expenses that has been recorded in the financial statements as interest expense.
	JMJ Financial Note 2 (Derivative Liability)
	On August 13, 2014 (“Effective Date”) we sold to JMJ Financial (“JMJ Financial”) a $335,000 Convertible Promissory Note (“JMJ Note 2”).  The JMJ Note provides up to an aggregate of $300,000 in gross proceeds after taking into consideration an Original Issue Discount (“OID”) of $35,000.
	At any time after the Effective Date, the Investor may convert all or part of the JMJ Note 2 into shares of Blue Water’s common stock at the lesser of $0.011 a share or 60% of the lowest trade price in the 25 trading days prior to the conversion.
	The Company has identified the embedded derivatives related to the JMJ Note 2. This embedded derivative included variable conversion or exercise features. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the debenture and to fair value as of each subsequent reporting date.
	At the inception of the JMJ Note 2, the Company determined the aggregate fair value of $73,394 of embedded derivatives. The fair value of the embedded derivatives was determined using the Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 318.39%, (3) weighted average risk-free interest rate of 0.43%, (4) expected life of 2 years, and (5) estimated fair value of the Company’s common stock of $0.0110 per share.
	The determined fair value of the embedded derivative of $73,394 was charged as a debt discount up to the net proceeds of the note with the remainder, $32,636, charged to current period operations as a loss on change in derivative liability.
	At September 30, 2014, the Company marked to market the fair value of the derivatives of the JMJ Note 2 discussed above and determined a fair value of $70,408. The fair value of the embedded derivatives was determined using Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 309.44%, (3) weighted average risk-free interest rate of 0.58%, (4) expected life of 1.87 years, and (5) estimated fair value of the Company’s common stock of $0.0117 per share.
	The Company recorded a gain on change in derivative liability of $2,986 for the nine months ended September 30, 2014.
	As of September 30, 2014, the outstanding balance due on the JMJ Note 2 was $40,758, which includes $-0- in accrued interest.  During the three months and nine months ended September 30, 2014 this note incurred $3,071 and $3,071, respectively, in amortization expenses that was recorded in the financial statements as interest expense.  Further, as of September 30, 2014, the remaining unamortized debt discount was $37,687.
	Subsequently, on November 7, 2014, Blue Water repaid the JMJ Note 2 in full.  Per the terms of the agreement, Blue Water repaid the JMJ Note 2 at $40,758.31.  No shares were issued in connection with the redemption of this note.
	Prim Note (Derivative Liability)
	On March 27, 2014 we entered into an agreement for the sale of a Convertible Promissory Note (“Prim Note”) to an accredited investor in the principal amount of $100,000 with an interest rate of 10% per annum.  The Prim Note is convertible into shares of our common stock at a fixed price of $0.005 per share beginning no earlier than 180 days from the date of issue.  The Prim Note matures on March 26, 2016.
	The Company has identified the embedded derivatives related to the Prim Note.  The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivatives as of the inception date of the debenture and to fair value as of each subsequent reporting date.
	On August 13, 2014, when the Prim Note was deemed to be a derivative, the Company determined the aggregate fair value of $213,794 of embedded derivatives. The fair value of the embedded derivatives was determined using the Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 318.70%, (3) weighted average risk-free interest rate of 0.43%, (4) expected life of 1.62 years, and (5) estimated fair value of the Company’s common stock of $0.0110 per share.
	The determined fair value of the embedded derivative of $213,794 was charged as a loss on change in derivative liability.
	On September 29, 2014, the Company issued 13,000,000 shares of its common stock valued at $65,000, or $0.005 a share, as a partial redemption of this note.  In conjunction with this partial conversion, the Company reduced $138,970 in its derivative liability through additional paid in capital and incurred a ($3,999) loss on change in derivative liability.
	At September 30, 2014, the Company marked to market the fair value of the derivatives of the Prim Note discussed after the conversion above and determined a fair value of $77,425. The fair value of the embedded derivatives was determined using Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 309.77%, (3) weighted average risk-free interest rate of 0.36%, (4) expected life of 1.49 years, and (5) estimated fair value of the Company’s common stock of $0.0117 per share.  On September 30, 2014 the Company recorded a $1,402 gain on change in derivative liability from the conversion date above.
	The Company recorded a loss on change in derivative liability of ($2,597) for the nine months ended September 30, 2014.
	As of September 30, 2014, the outstanding balance due on the Prim Note was $40,101, which includes $5,101 in accrued interest.  During the three months and nine months ended September 30, 2014 this note incurred $57,320 and $70,409, respectively, in amortization expenses that was recorded in the financial statements as interest expense.  Further, as of September 30, 2014, the remaining unamortized debt discount was $29,591.
	Subsequently, on October 31, 2014, Blue Water repaid the Prim Note in full.  Per the terms of the agreement, Blue Water repaid the Prim Note at $40,403.  No shares were issued in connection with the redemption of this note.
	Adar Bays, LLC Financing
	On May 19, 2014, the Company entered into a Securities Purchase Agreement with Adar Bays, LLC, an accredited investor (“Adar Bays”), pursuant to which we issued Adar Bays two convertible notes.  The first note, due May 19, 2015 in the principal amount of $50,000 (“AB Note 1”), was issued in exchange for $50,000 in cash.  The second note, due May 19, 2015 in the principal amount of $50,000 (“AB Note 2” and, together with AB Note 1, the “AB Notes”), was issued in exchange for a full-recourse, collateralized promissory note from Adar Bays in the amount of $50,000 (“AB Payment Note”).  The AB Payment Note is due on January 15, 2015, unless the Company does not meet the current public information requirement pursuant to Rule 144, in which case both AB Note 2 and the AB Payment Note may be cancelled.  The AB Payment Note is secured by AB Note 1.
	Interest on the AB Notes accrues at the rate of 8% per annum.  The Company is not required to make any payments on the AB Notes until maturity.  The Company has the right to repay the AB Notes at any time during the first six months of the notes at a rate of 125% of the unpaid principal amount during the first 90 days, 135% of the unpaid principal amount between days 91 and 150, and 145% of the unpaid principal amount between days 151 and 180.
	Adar Bays may convert the outstanding principal on the AB Notes into shares of the Company’s common stock beginning no earlier than 180 days from the date of issue at the conversion price per share equal to 55% of the lowest daily closing bid with a 20 day look back immediately preceding and including the date of conversion.  There is no minimum conversion price.
	The fair value of the embedded beneficial conversion feature resulted in a full discount of $50,000 to the AB Notes on the debt issuance date.  The discount will be amortized over the term of the note to interest expense using the straight line method which approximates the effective interest method.
	As of September 30, 2014, the outstanding balance due on the AB Note 1 was $51,468, which includes $1,468 in accrued interest.  During the three months and nine months ended September 30, 2014 this note incurred $12,603 and $18,356, respectively, in amortization expenses that was recorded in the financial statements as interest expense.  Further, as of September 30, 2014, the remaining unamortized debt discount was $31,644.
	LG Capital Funding, LLC
	On May 19, 2014, the Company entered into a Securities Purchase Agreement with LG Capital Funding, LLC, an accredited investor (“LG Capital”), pursuant to which we issued LG Capital two convertible notes.  The first note, due May 19, 2015 in the principal amount of $100,000 (“LG Note 1”), was issued in exchange for $100,000 in cash.  The second note, due May 19, 2015 in the principal amount of $100,000 (“LG Note 2” and, together with LG Note 1, the “LG Notes”), was issued in exchange for a full-recourse, collateralized promissory note from LG Capital in the amount of $100,000 (“LG Payment Note”).  The LG Payment Note is due on January 15, 2015, unless we do not meet the current public information requirement pursuant to Rule 144, in which case both LG Note 2 and the LG Payment Note may be cancelled.  The LG Payment Note is secured by LG Note 1.
	Interest on the LG Notes accrues at the rate of 8% per annum.  The Company is not required to make any payments on the LG Notes until maturity.  The Company has the right to repay the LG Notes at any time during the first six months of the notes at a rate of 125% of the unpaid principal amount during the first 90 days, 135% of the unpaid principal amount between days 91 and 150, and 145% of the unpaid principal amount between days 151 and 180.
LG Capital may convert the outstanding principal on the LG Notes into shares of the Company’s common stock beginning no earlier than 180 days from the date of issue at the conversion price per share equal to 55% of the lowest daily closing bid with a 20 day look back immediately preceding and including the date of conversion.  There is no minimum conversion price.
The fair value of the embedded beneficial conversion feature resulted in a full discount of $100,000 to the LG Notes on the debt issuance date.  The discount will be amortized over the term of the note to interest expense using the straight line method which approximates the effective interest method.
As of September 30, 2014, the outstanding balance due on the LG Note 1 was $102,937, which includes $2,937 in accrued interest.  During the three months and nine months ended September 30, 2014 this note incurred $25,205 and $36,712, respectively, in amortization expenses that was recorded in the financial statements as interest expense.  Further, as of September 30, 2014, the remaining unamortized debt discount was $63,288.
KBM Worldwide Note 1 (Derivative Liability)
On August 26, 2014 we entered into an agreement for the sale of a Convertible Promissory Note (“KBM Note 1”) in the principal amount $53,000 with an interest rate of 8% per annum pursuant to the terms of a Securities Purchase Agreement between KBM Worldwide, Inc. (“KBM”), a New York corporation, and Blue Water.  The KBM Note 1 matures on May 28, 2015.  The KBM Note 1 is convertible at 58% of the average of the lowest three trading prices of Blue Water’s common stock during the ten trading day period prior to the conversion date after 180 days.
At the inception of the KBM Note 1, the Company determined the aggregate fair value of $85,972 of embedded derivatives. The fair value of the embedded derivatives was determined using the Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 318.74%, (3) weighted average risk-free interest rate of 0.085%, (4) expected life of 0.75 years, and (5) estimated fair value of the Company’s common stock of $0.0116 per share.
The determined fair value of the embedded derivative of $85,972 was charged as a debt discount up to the net proceeds of the note with the remainder, $32,972, charged to current period operations as non-cash loss on change in derivative liability.
At September 30, 2014, the Company marked to market the fair value of the derivatives of the KBM Note 1 discussed above and determined a fair value of $82,141. The fair value of the embedded derivatives was determined using Black-Scholes Option Pricing Model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 309.44%, (3) weighted average risk-free interest rate of 0.08%, (4) expected life of 0.66 years, and (5) estimated fair value of the Company’s common stock of $0.0117 per share.
The Company recorded a gain on change in derivative liability of $3,832 for the nine months ended September 30, 2014.
As of September 30, 2014, the outstanding balance due on the KBM Note 1 was $53,407, which includes $407 in accrued interest.  During the three months and nine months ended September 30, 2014 this note incurred $6,745 and $6,745, respectively, in amortization expenses that was recorded in the financial statements as interest expense.  Further, as of September 30, 2014, the remaining unamortized debt discount was $46,255.
The table below provides a summary of the convertible promissory notes as of September 30, 2014:
Description-			Amount ($)
Mermaid Note			30,000
Prim Note			35,000
AB Note 1			50,000
LG Note 1			100,000
KBM Note 1			53,000
JMJ Note 2			40,758
	Less unamortized debt discount		-227,851
Net		$	80,908

Investment_Agreement_with_Dutc

Investment Agreement with Dutchess Opportunity Fund II, LP	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Investment Agreement with Dutchess Opportunity Fund II, LP	'
	NOTE 4 – Investment Agreement with Dutchess Opportunity Fund II, LP
	On September 16, 2013, the Company entered into an Investment Agreement (“Investment Agreement”) with Dutchess Opportunity Fund, II, LP, a Delaware limited partnership (“Dutchess”).  Pursuant to the terms of the Investment Agreement, Dutchess committed to purchase, in a series of purchase transactions (“Puts”), up to five million ($5,000,000) dollars of the Company’s common stock over a period of up to thirty-six (36) months.
	The amount that the Company is entitled to request with each Put delivered to Dutchess is equal to, at its option, either (i) two hundred (200%) percent of the average daily volume (U.S. market only) of its common stock for three (3) trading days prior to the applicable Put Notice Date, multiplied by the average of the three (3) daily closing prices immediately preceding the Put Date or (ii) one-hundred thousand ($100,000) dollars.  The purchase price to be paid by Dutchess for the shares of the Company’s common stock covered by each Put will be equal to ninety-five (95%) percent of the lowest daily volume weighted average price (“VWAP”) of the Company’s common stock during the period beginning on the Put Notice Date and ending on and including the date that is five (5) trading days after such Put Notice Date (“Pricing Period”).  The “Put Notice Date” is the trading day immediately following the day on which Dutchess receives a Put Notice from the Company.
	In conjunction with the Investment Agreement, the Company also entered into a registration rights agreement (“Registration Rights Agreement”) with Dutchess.  Pursuant to the Registration Rights Agreement, the Company filed a registration statement on Form S-1 with the Securities and Exchange Commission (“SEC”) on October 10, 2013 covering 20,000,000 shares of the Company’s common stock underlying a portion of the Investment Agreement.  In addition, during the term of the Registration Rights Agreement, the Company is obligated to maintain the effectiveness of this registration statement, as well as any subsequent registration statements that may be associated with the Investment Agreement and/or Registration Rights Agreement.
	On June 10, 2014 the Company terminated the Investment Agreement with Dutchess and subsequently withdrew its effective registration statement with the SEC.
	The Company received aggregate net proceeds of $42,563, or approximately $0.01 a share, from the sale of 4,174,963 registered shares of our common stock under the Dutchess Investment Agreement during the term of this agreement.

Common_Stock

Common Stock	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Common Stock	'
	NOTE 5 – Common Stock
	On September 9, 2013, the Company filed a Certificate of Change to effect a forward stock split on the basis of 10 new shares for each one old share.  This corporate action resulted in the total number of authorized shares of common stock to increase from 70,000,000 to 700,000,000 (shares of preferred stock were not affected by this corporate action) and the total number of issued and outstanding shares of common stock increased from 22,703,125 to 227,031,250; par value for the Company’s shares of common stock remained unchanged at $0.001 par value.  The weighted average shares outstanding in the Statements of Operations have been adjusted for all periods to take this forward stock split into consideration.
	During the three months and nine months ended September 30, 2014 the Company issued an aggregate of 23,000,000 and 46,874,963 shares, respectively, of its common stock for $70,000 and $216,803 ($115,803 for cash and $101,000 for services).
	As of September 30, 2014, the total number of common shares authorized that may be issued by the Company was 700,000,000 shares, $0.001 per share, and it had 266,206,213 shares of its common stock issued and outstanding.

Preferred_Stock

Preferred Stock	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Preferred Stock	'
	NOTE 6 – Preferred Stock
	The total number of preferred shares authorized that may be issued by the Company is 5,000,000 shares with a par value of $0.001 per share.
	As of September 30, 2014, the Company had no shares of its preferred stock issued and outstanding.

Investments

Investments	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Investment Agreement with Dutchess Opportunity Fund II, LP	'
	NOTE 7 – Investments
	Long-Term Investments; Available-For-Sale Securities
	The following table summarizes the Company’s long-term Available-For-Sale (AFS) Securities as of September 30, 2014:
		As of September 30, 2014
					Gross Unrealized Gains		Gross Unrealized Losses
									Estimated Fair Value
			Cost
	Equity securities (1)	$	-	$	-	$	-	$	-
	Total	$	-	$	-	$	-	$	-
	(1) Company’s long-term AFS securities consisted solely of 20,000,000 shares of Stream Flow Media, Inc. which were valued at $-0- and a net 15% interest in Next Level Hockey, LLC which was valued at $-0-.
	The following table summarizes the Company’s long-term Available-For-Sale (AFS) Securities as of December 31, 2013:
		As of December 31, 2013
					Gross Unrealized Gains		Gross Unrealized Losses
									Estimated Fair Value
			Cost
	Equity securities (1)	$	-	$	-	$	-	$	-
	Total	$	-	$	-	$	-	$	-
	(1) Company’s long-term AFS securities consisted solely of 20,000,000 shares of Stream Flow Media, Inc. which were valued at $-0- and a net 15% interest in Next Level Hockey, LLC which was valued at $-0-.
	All of our investments, excluding trading securities, are subject to periodic impairment review. The impairment analysis requires significant judgment to identify events or circumstances that would likely have significant adverse effect on the future value of the investment. We consider various factors in determining whether an impairment is other-than-temporary, including the severity and duration of the impairment, forecasted recovery, the financial condition and near-term prospects of the investee, and our ability and intent to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value.

Strategic_Alliance_Agreement_w

Strategic Alliance Agreement with Taurus Financial Partners, LLC	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Strategic Alliance Agreement with Taurus Financial Partners, LLC	'
	NOTE 8 – Strategic Alliance Agreement with Taurus Financial Partners, LLC
	On June 21, 2013 the Company entered into a Strategic Alliance Agreement with Taurus Financial Partners, LLC (“Taurus”).  Under this Strategic Alliance Agreement the Company was granted the exclusive right to participate in Taurus’s future Registered Spin-Off transactions.
	In a typical Registered Spin-Off transaction, the Company will acquire between 10 – 15% of an operating business that is in the process of “going public” on the OTC Bulletin Board.  Taurus will then register these shares with the Securities and Exchange Commission (“SEC”).  Once Taurus has registered these shares with the SEC, the Company will “spin-off” approximately one-third of them to its then stockholders in the form of a special stock dividend.
	Stream Flow Media, Inc.
	On December 2, 2013 the Company entered into its first Registered Spin-Off transaction pursuant to the Strategic Alliance Agreement with Stream Flow Media, Inc., a Colorado corporation (“Stream Flow”).  As per the terms of this transaction, Stream Flow issued 20,000,000 shares of its common stock, $0.001 par value, to Blue Water, which represents approximately 20% of Stream Flow’s issued and outstanding shares of common stock as of November 13, 2014 in return for the Company agreeing to pay all of Stream Flow’s expenses related to obtaining a listing on the OTCBB.
	Stream Flow is presently in the process of preparing and filing its Form 15c2-11 with FINRA to obtain its listing on the OTCBB.  Once Stream Flow obtains its listing on the OTCBB, and upon approval by both the SEC and FINRA, the Company will issue a special one-time stock dividend of approximately 25%, or 5,000,000, of its Stream Flow shares to its shareholders.  The remaining Stream Flow shares will be sold by the Company over an 18-24 month period with the net proceeds going towards financing new units of its Blue Water Bar & Grill™ restaurant concept and expanding the distribution and marking of its premium distilled spirits.
	The Company accounts for its Stream Flow asset as Available-For-Sale (AFS) securities that are carried in the financial statements at fair value.  Changes in fair value are recorded in the financial statements as an unrealized gain (loss) in Other Comprehensive Income (OCI).
	As of September 30, 2014 and December 31, 2013, the Company had accumulated $-0- in costs related to the Stream Flow shares and there were no observable inputs for a fair valuation.  Accordingly, the Company carried the Stream Flow shares at a $-0- valuation on the balance sheet for the periods.
	Next Level Hockey, LLC
	On September 5, 2014 the Company entered into a definitive agreement with Next Level Hockey, LLC (“Next Level”), a New Jersey limited liability company.  As per the terms of this transaction, the Company will receive a net 15% equity interest in Next Level when it goes public on the OTCBB in return for the Company agreeing to pay all of Next Level’s expenses related to obtaining a listing on the OTCBB.
	Next Level will convert from a limited liability company to a “C” corporation during the three months ending December 31, 2014 and will prepare and submit its initial Registration Statement on Form S-1 with the SEC during the three months ending March 31, 2015.
	The Company accounts for its Next Level investment as Available-For-Sale (AFS) securities that are carried in the financial statements at fair value.  Changes in fair value are recorded in the financial statements as an unrealized gain (loss) in Other Comprehensive Income (OCI).
	As of September 30, 2014, the Company had accumulated $-0- in costs related to the Next Level investment and there were no observable inputs for a fair valuation.  Accordingly, the Company carried the Next Level investment at a $-0- valuation on the balance sheet for the period.

Subsidiaries

Subsidiaries	9 Months Ended
	Sep. 30, 2014
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]	'
Subsidiaries	'
	NOTE 9– Subsidiaries
	As of September 30, 2014, the Company had the following wholly-owned subsidiaries:
	Name of Subsidiary		Place of Incorporation
	Blue Water Bar & Grill, N.V. (1)		St. Maarten, Dutch West Indies
	Blue Water Beverage Brands, Ltd. (2)		British Virgin Islands
	BWG Investments & Development, Ltd. (3)		British Virgin Islands
		-1	As of September 30, 2014, Blue Water Bar & Grill, N.V. (i) was in good standing with the government of St. Maarten, (ii) had no assets or liabilities, (iii) maintained an operating Business License, and (iv) maintained two Managing Director’s Licenses.
		-2	As of September 30, 2014, Blue Water Beverage Brands, Ltd. (i) was in good standing with the government of the British Virgin Islands, (ii) had no assets or liabilities, and (iii) maintained an operating Business License enabling it to conduct operations both inside and outside of the BVI.
		-3	As of September 30, 2014, Blue Water Beverage Brands, Ltd. (i) was in good standing with the government of the British Virgin Islands, (ii) had no assets or liabilities, and (iii) maintained an operating Business License enabling it to conduct operations both inside and outside of the BVI.

Related_Party_Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	NOTE 10 – Related Party Transactions
	As of September 30, 2014, the Company operated out of office space that is being provided to us by our Vice President, Michael Hume, free of charge.  There is no written agreement or other material terms relating to this arrangement.
	Additionally, a significant portion of the Company’s expenses have been paid by Taurus Financial Partners, LLC (“Taurus”), an independent service provider that currently provides SEC EDGAR compliance and filing services to the Company, and have been accounted for under the accounts payable to a related party line item.  As of September 30, 2014, the Company’s accounts payable to Taurus aggregated $430,435, of which $42,232 and $237,528 were accrued during the three month and nine months ended September 30, 2014, respectively.
	As of September 30, 2014, Taurus owned 62.6% of the Company’s issued and outstanding common stock.  Further, on March 21, 2014 Taurus voluntarily entered into a Stock Lock-Up Agreement whereby none of its holdings could be sold until March 31, 2015 at the earliest.  It is important to note that our President and Chief Executive Officer, J. Scott Sitra, is concurrently the President and Chief Executive Officer at Taurus and has voting disposition over the controlling block of Taurus shares once the stock lock-up agreement expires.

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2014
Accounting Changes and Error Corrections [Abstract]	'
Recent Accounting Pronouncements	'
	NOTE 11 – Recent Accounting Pronouncements
	In January 2013, the FASB issued ASU No. 2013-01, Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities, which clarifies which instruments and transactions are subject to the offsetting disclosure requirements originally established by ASU 2011-11.  The new ASU addresses preparer concerns that the scope of the disclosure requirements under ASU 2011-11 was overly broad and imposed unintended costs that were not commensurate with estimated benefits to financial statement users.  In choosing to narrow the scope of the offsetting disclosures, the Board determined that it could make them more operable and cost effective for preparers while still giving financial statement users sufficient information to analyze the most significant presentation differences between financial statements prepared in accordance with U.S. GAAP and those prepared under IFRSs.  Like ASU 2011-11, the amendments in this update will be effective for fiscal periods beginning on, or after January 1, 2013.  The adoption of ASU 2013-01 has not had a material impact on the Company’s financial position or results of operations.
	In February 2013, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, to improve the transparency of reporting these reclassifications.  Other comprehensive income includes gains and losses that are initially excluded from net income for an accounting period.  Those gains and losses are later reclassified out of accumulated other comprehensive income into net income.  The amendments in the ASU do not change the current requirements for reporting net income or other comprehensive income in financial statements.  All of the information that this ASU requires already is required to be disclosed elsewhere in the financial statements under U.S. GAAP.  The new amendments will require an organization to:
	·
	Present (either on the face of the statement where net income is presented or in the notes) the effects on the line items of net income of significant amounts reclassified out of accumulated other comprehensive income - but only if the item reclassified is required under U.S. GAAP to be reclassified to net income in its entirety in the same reporting period; and
	·
	Cross-reference to other disclosures currently required under U.S. GAAP for other reclassification items (that are not required under U.S. GAAP) to be reclassified directly to net income in their entirety in the same reporting period.  This would be the case when a portion of the amount reclassified out of accumulated other comprehensive income is initially transferred to a balance sheet account (e.g., inventory for pension-related amounts) instead of directly to income or expense.
	The amendments apply to all public and private companies that report items of other comprehensive income.  Public companies are required to comply with these amendments for all reporting periods (interim and annual).  The amendments are effective for reporting periods beginning after December 15, 2012, for public companies.  Early adoption is permitted.  The adoption of ASU No. 2013-02 has not had a material impact on the Company’s financial position or results of operations.
	In July 2013, FASB issued ASU No. 2013-11, "Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists."  The provisions of ASU No. 2013-11 require an entity to present an unrecognized tax benefit, or portion thereof, in the statement of financial position as a reduction to a deferred tax asset for a net operating loss carryforward or a tax credit carryforward, with certain exceptions related to availability. ASU No. 2013-11 is effective for interim and annual reporting periods beginning after December 15, 2013.  The adoption of ASU No. 2013-11 is not expected to have a material impact on the Company's Consolidated Financial Statements.
	In June 2014, the FASB issued ASU 2014-10, "Development Stage Entities".  The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage.  The amendments in this update are applied retrospectively.  The Company elected early adoption of ASU 2014-10.  The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements from the Company.
	The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial statements.

Subsequent_Events

Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	NOTE 12 – Subsequent Events
	KBM Worldwide Note 2
	On October 1, 2014 we entered into an agreement for the sale of a Convertible Promissory Note (“KBM Note 2”) in the principal amount $43,000 with an interest rate of 8% per annum pursuant to the terms of a Securities Purchase Agreement between KBM Worldwide, Inc. (“KBM”), a New York corporation, and Blue Water.  The KBM Note 2 matures on July 3, 2015.  The KBM Note 2 is convertible at 58% of the average of the lowest three trading prices of Blue Water’s common stock during the ten trading day period prior to the conversion date after 180 days.
	The Company analyzed the conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the instrument should be classified as a liability once the conversion option becomes effective after 180 days due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options.
	The fair value of the embedded beneficial conversion feature resulted in a partial discount of $32,258 to the note on the debt issuance date.  The discount will be amortized over the term of the note to interest expense using the straight line method which approximates the effective interest method.
	Redemption of Mermaid Note
	On October 31, 2014, Blue Water repaid the Mermaid Note in full.  Per the terms of the agreement, Blue Water repaid the Mermaid Note at $28,471.  No shares were issued in connection with the redemption of this note.
	Redemption of Prim Note
	On October 31, 2014, Blue Water repaid the Prim Note in full.  Per the terms of the agreement, Blue Water repaid the Prim Note at $40,403.  No shares were issued in connection with the redemption of this note
	Redemption of JMJ Note 2
	On November 7, 2014, Blue Water repaid the JMJ Note 2 in full.  Per the terms of the agreement, Blue Water repaid the JMJ Note 2 at $40,758.31.  No shares were issued in connection with the redemption of this note.
	Inventory Deposit
	As of September 30, 2014 we recorded $11,426 as inventory deposit for an initial order of 18,948 1-liter rum bottles (13,167 of Blue Water Ultra Premium Rum™ and 5,781 of Blue Water Caribbean Gold™ Premium Rum).  The aggregate value of this initial order was $42,484.  These bottles were shipped by our Chinese manufacturer on October 21, 2014.  We paid the remaining balance of $31,058 at the time of shipment.
	Issuance of Preferred Stock
	On November 13, 2014, our Board of Directors designated a new class of preferred stock: Class A Series Preferred Stock.  Taurus Financial Partners, LLC, an affiliate shareholder controlled by our President and CEO, tendered 150,000,000 shares of our common stock in exchange for 150,000 shares of Class A Preferred Stock.  Subsequently, we cancelled these tendered shares, which resulted in us having 126,206,213 shares of common stock issued and outstanding.
	No other material events or transactions have occurred during this subsequent event reporting period which required recognition or disclosure in the financial statements.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Unaudited Interim Financial Information	'
	Unaudited Interim Financial Information
	The accompanying Consolidated Balance Sheet as of September 30, 2014, Consolidated Statements of Operations for the three months ended September 30, 2014 and 2013, for the nine months ended September 30, 2014 and 2013, Statement of Stockholder’s (Deficit) for the nine months ended September 30, 2014, and the Consolidated Statements of Cash Flows for the nine months ended September 30, 2014 and 2013, are unaudited.  These unaudited interim financial statements have been prepared in accordance with accounting principles accepted in the United States of America (“GAAP”).  In the opinion of the company’s management, the unaudited interim financial statements have been prepared on the same basis as the audited financial statements and included all adjustments necessary for the fair presentation of the Company’s statement of financial position at September 30, 2014 and its results of operations and its cash flows for the period ended September 30, 2014.  The results for the period ended September 30, 2014 are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2014.
Organization	'
	Organization
	Blue Water Global Group, Inc. (“Company” or “Blue Water”) is an emerging growth company that was incorporated under the laws of the State of Nevada on March 3, 2011 under the name Blue Water Restaurant Group, Inc.  Blue Water amended its Articles of Incorporation on June 13, 2013 to change its name to Blue Water Global Group, Inc.  The Company is currently developing a chain of casual dining restaurants in popular tourist destinations throughout the Caribbean region under the Blue Water Bar & Grill™ brand and is preparing to launch a line of premium rums which include its flagship rum Blue Water Ultra Premium Rum™ and aged spiced Blue Water Caribbean Gold™ Premium Rum.  Additionally, the Company is engaged in making strategic equity investments in promising businesses that are in the early stages of obtaining their own listing on the OTC Bulletin Board (“OTCBB”).
Basis of Presentation	'
	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with United States Generally Accepted Accounting Principles (“US GAAP”) for financial information and in accordance with the Securities and Exchange Commission’s (“SEC”) Regulation S-X.  They reflect all adjustments which are, in the opinion of the Company’s management, necessary for a fair presentation of the financial position and operating results as of September 30, 2014, for the three months ended September 30, 2014 and 2013, and for the nine months ended September 30, 2014 and 2013.
Use of Estimates	'
	Use of Estimates
	The accompanying financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.  Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment.  Actual results may vary from these estimates.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.  As of September 30, 2014 and December 31, 2013, the Company had no cash equivalents.
Revenue Recognition	'
	Revenue Recognition,
	The Company follows the guidance of FASB ASC Topic 605 for revenue recognition.  In general, the Company recognizes revenue when (1) the price is fixed and determinable, (2) persuasive evidence of an arrangement exists, (3) the service has been provided, and (4) collectability is reasonably assured.
	The Company anticipates generating future revenue from two sources: (i) food, beverage and souvenir sales from its Blue Water Bar & Grill™ restaurant concept presently under development and (ii) sales of its of distilled spirits, which includes its flagship Blue Water Ultra Premium Rum™ and aged spiced Blue Water Caribbean Gold™ Premium Rum.  Revenue from all sources will be recognized at the time of the sale.
Accounts Receivable	'
	Accounts Receivable
	Accounts receivable are stated at net invoice amount.  An allowance for doubtful accounts is based on management’s best estimate of uncollectible receivable balances based on the creditworthiness of the customer and prior collection history.  As of September 30, 2014 and December 31, 2013 the Company had no accounts receivable.
Inventory deposits	'
	Inventory Deposit
	As of September 30, 2014 we recorded $11,426 as inventory deposit for an initial order of 18,948 1-liter rum bottles (13,167 of Blue Water Ultra Premium Rum™ and 5,781 of Blue Water Caribbean Gold™ Premium Rum).  The aggregate value of this initial order was $42,484.  These bottles were shipped by our Chinese manufacturer on October 21, 2014.  We paid the remaining balance of $31,058 at the time of shipment.
Short-Term Investments	'
	Short-Term Investments
	The Company accounts for its short-term investments, which are classified as trading securities, in accordance with US GAAP for certain investments in debt and equity securities, which requires that trading securities be carried at fair value.  Unrealized gains and losses due to changes in fair value as well as realized gains and losses resulting from sales of securities are reported as Other Income/Expenses in the statement of operations.  Fair value of the securities is based upon quoted market prices in active markets or estimated fair value when quoted market prices are not available.  The cost basis for realized gains and losses is determined on a specific identification basis.  As of September 30, 2014 and December 31, 2013, the Company had no short-term investments.
Long-Term Investments	'
	Long-Term Investments
	The Company accounts for its long-term investments, which are designated as available-for-sale securities, in accordance with US GAAP for certain investments in debt and equity securities, which requires that available-for-sale securities be carried at fair value with unrealized gains and losses, net of tax, included in stockholders' equity under accumulated other comprehensive income (loss).  Fair value of the securities is based upon quoted market prices in active markets or estimated fair value when quoted market prices are not available.  As of September 30, 2014 and December 31, 2013, the Company had long-term investments consisting of (i) 20,000,000 shares of Stream Flow Media, Inc. which were valued at $-0- and (ii) a net 15% interest in Next Level Hockey, LLC which was valued at $-0-.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	ASC 820, “Fair Value Measurements” and ASC 825, Financial Instruments, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.  It establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value.  A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement.  It prioritizes the inputs into three levels that may be used to measure fair value:
	Level		Description
	Level 1		Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2		Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3		Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	The estimated fair values of the Company’s financial instruments are as follows:
			Fair Value Measurement at September 30, 2014 Using:
	Description			9/30/14		Quoted Prices In Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets
		Cash and equivalents	$	77,210	$	77,210	$	-	$	-
		Inventory deposit		11,426		11,426		-		-
	Total assets measured at fair value		$	88,636	$	88,636	$	-	$	-
	Liabilities
		Accounts payable (related party)	$	430,435	$	-	$	430,435	$	-
		Accounts payable (non-related)		5,244		5,244		-		-
		Convertible notes payable, net of unamortized debt discount of $227,851		80,908		-		-		80,908
		Accrued interest		13,177		13,177		-		-
		Derivative liability		905,781		-		-		905,781
	Total liabilities measured at fair value		$	1,435,545	$	18,426	$	430,435	$	986,689
			Fair Value Measurement at December 31, 2013 Using:
	Description			12/31/13		Quoted Prices In Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets
		Cash and equivalents	$	7,357	$	7,357	$	-	$	-
	Total assets measured at fair value		$	7,357	$	7,357	$	-	$	-
	Liabilities
		Accounts payable (related party)	$	192,907	$	-	$	192,907	$	-
		Accounts payable (non-related)		33,000		33,000
		Convertible notes payable, net of unamortized debt discount of $77,442		27,558		-		-		27,558
		Accrued Interest		1,973		-		-
	Total liabilities measured at fair value		$	255,438	$	33,000	$	192,907	$	27,558
Net Loss per Share Calculation	'
	Net Loss per Share Calculation
	Basic net loss per common share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding for the period.   Diluted earnings per shares is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive.  The Company excludes all potentially dilutive securities from its diluted net loss per share computation since their effect would be anti-dilutive because the Company recorded a loss for the three and nine months ended September 30, 2014 and 2013.
Beneficial Conversion Feature	'
	Beneficial Conversion Feature
	From time to time, the Company may issue convertible notes that may have conversion prices that create an embedded beneficial conversion feature pursuant to the Emerging Issues Task Force guidance on beneficial conversion features.  A beneficial conversion feature exists on the date a convertible note is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of any attached equity instruments, if any related equity instruments were granted with the debt.  In accordance with this guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital.  The debt discount is amortized to interest expense over the life of the note using either the straight line method or the effective interest method.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes pursuant to FASB ASC 740, Income Taxes.  Under FASB ASC 740-10-25, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.
	The Company maintains a valuation allowance with respect to deferred tax assets.  Blue Water establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period.  Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about its ability to realize the related deferred tax asset.  Any change in the valuation allowance will be included in income in the year of the change in estimate.
Accounting for Derivative Instruments	'
	Accounting for Derivative Instruments
	All derivatives have been recorded on the balance sheet at fair value based on the Black-Scholes calculation.  These derivatives, including embedded derivatives in the Company's convertible notes which have floating conversion prices based on changes to the quoted price of the Company's common stock and common stock equivalents tainted as a result of the derivative, are separately valued and accounted for on the Company's balance sheet.  Fair values for exchange traded securities and derivatives are based on quoted market prices.  Where market prices are not readily available, fair values are determined using market based pricing models incorporating readily observable market data and requiring judgment and estimates.
Fiscal Year	'
	Fiscal Year
	The Company elected December 31st for its fiscal year end.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
			Fair Value Measurement at September 30, 2014 Using:
	Description			9/30/14		Quoted Prices In Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets
		Cash and equivalents	$	77,210	$	77,210	$	-	$	-
		Inventory deposit		11,426		11,426		-		-
	Total assets measured at fair value		$	88,636	$	88,636	$	-	$	-
	Liabilities
		Accounts payable (related party)	$	430,435	$	-	$	430,435	$	-
		Accounts payable (non-related)		5,244		5,244		-		-
		Convertible notes payable, net of unamortized debt discount of $227,851		80,908		-		-		80,908
		Accrued interest		13,177		13,177		-		-
		Derivative liability		905,781		-		-		905,781
	Total liabilities measured at fair value		$	1,435,545	$	18,426	$	430,435	$	986,689
			Fair Value Measurement at December 31, 2013 Using:
	Description			12/31/13		Quoted Prices In Active Markets For Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	Assets
		Cash and equivalents	$	7,357	$	7,357	$	-	$	-
	Total assets measured at fair value		$	7,357	$	7,357	$	-	$	-
	Liabilities
		Accounts payable (related party)	$	192,907	$	-	$	192,907	$	-
		Accounts payable (non-related)		33,000		33,000
		Convertible notes payable, net of unamortized debt discount of $77,442		27,558		-		-		27,558
		Accrued Interest		1,973		-		-
	Total liabilities measured at fair value		$	255,438	$	33,000	$	192,907	$	27,558

Convertible_Promissory_Notes_T

Convertible Promissory Notes (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Convertible Debt	'
	Description-			Amount ($)
	Mermaid Note			30,000
	Prim Note			35,000
	AB Note 1			50,000
	LG Note 1			100,000
	KBM Note 1			53,000
	JMJ Note 2			40,758
		Less unamortized debt discount		-227,851
	Net		$	80,908

Investments_Tables

Investments (Tables)	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Schedule of Available-for-sale Securities Reconciliation	'
		As of September 30, 2014
					Gross Unrealized Gains		Gross Unrealized Losses
									Estimated Fair Value
			Cost
	Equity securities	$	-	$	-	$	-	$	-
	Total	$	-	$	-	$	-	$	-
	The following table summarizes the Company’s long-term Available-For-Sale (AFS) Securities as of December 31, 2013:
		As of December 31, 2013
					Gross Unrealized Gains		Gross Unrealized Losses
									Estimated Fair Value
			Cost
	Equity securities	$	-	$	-	$	-	$	-
	Total	$	-	$	-	$	-	$	-

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Cash and equivalents	$77,210	$7,357
Inventory deposit	11,426	'
Total assets measured at fair value	88,636	7,357
Accounts payable (related party)	430,435	192,907
Accounts payable (non-related)	5,244	33,000
Convertible notes payable, net of unamortized debt discount	80,908	27,558
Accrued Interest	13,177	1,973
Derivative liability	905,781	'
Total liabilities measured at fair value	1,435,545	255,438
Quoted Prices In Active Markets For Identical Assets (Level 1) [Member]	'	'
Cash and equivalents	77,210	7,357
Inventory deposit	11,426	'
Total assets measured at fair value	88,636	7,357
Accounts payable (related party)	'	'
Accounts payable (non-related)	5,244	33,000
Convertible notes payable, net of unamortized debt discount	'	'
Accrued Interest	13,177	'
Derivative liability	'	'
Total liabilities measured at fair value	18,426	33,000
Significant Other Observable Inputs (Level 2) [Member]	'	'
Cash and equivalents	'	'
Total assets measured at fair value	'	'
Accounts payable (related party)	430,435	192,907
Accounts payable (non-related)	'	'
Convertible notes payable, net of unamortized debt discount	'	'
Accrued Interest	'	'
Derivative liability	'	'
Total liabilities measured at fair value	430,435	192,907
Significant Unobservable Inputs (Level 3) [Member]	'	'
Cash and equivalents	'	'
Total assets measured at fair value	'	'
Accounts payable (related party)	'	'
Accounts payable (non-related)	'	'
Convertible notes payable, net of unamortized debt discount	80,908	27,558
Accrued Interest	'	'
Derivative liability	905,781	'
Total liabilities measured at fair value	$986,689	$27,558

Summary_of_Significant_Account4

Summary of Significant Accounting Policies - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Unamortized debt discount	$227,851	$77,442

Summary_of_Significant_Account5

Summary of Significant Accounting Policies (Details Narrative 1) (USD $)	Oct. 21, 2014	Sep. 30, 2014
Summary Of Significant Accounting Policies Details Narrative 1	'	'
Inventory	$31,058	$11,426
Inventory, gross	'	$42,484

Summary_of_Significant_Account6

Summary of Significant Accounting Policies (Details Narrative 2) (USD $)	Sep. 30, 2014
Long-term investments, shares	20,000,000
Long term investments, value	$0

Going_Concern_Details_Narrativ

Going Concern (Details Narrative) (USD $)	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Accumulated Net Loss	($2,726,376)

Convertible_Promissory_Notes_D

Convertible Promissory Notes (Details Narrative) (USD $)

9 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

9 Months Ended

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Aug. 13, 2014

Oct. 31, 2014

Sep. 30, 2014

Aug. 13, 2014

Sep. 30, 2014

Aug. 13, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Aug. 26, 2014

Sep. 30, 2014

Sep. 30, 2014

Asher Note 1 [Member]

Asher Note 2 [Member]

Asher Note 3 [Member]

Mermaid Note [Member]

Mermaid Note [Member]

Mermaid Note [Member]

JMJ Note [Member]

JMJ Note [Member]

Prim Note [Member]

Prim Note [Member]

AB Note 1 [Member]

LG Note 1 [Member]

KBM Note 1 [Member]

KBM Note 1 [Member]

JMJ Note 2 [Member]

Original Note

'

'

'

'

'

'

'

'

'

$335,000

'

'

'

'

'

'

'

Gross proceeds from note

'

'

'

'

'

'

'

35,000

'

300,000

'

'

'

'

'

'

'

Original Issue Discount

'

'

'

'

'

'

'

'

'

35,000

'

'

'

'

'

'

'

Principal Amount

'

'

32,500

37,500

27,500

'

'

30,000

'

39,083

'

35,000

50,000

100,000

'

53,000

40,758

Interest Rate

'

'

8.00%

8.00%

8.00%

'

'

10.00%

'

12.00%

'

10.00%

8.00%

8.00%

'

8.00%

'

Maturity date

'

'

18-Jun-14

7-May-14

26-Sep-14

'

'

9-Oct-15

'

'

'

26-Mar-16

'

'

'

'

'

Convertible rate

'

'

58.00%

58.00%

58.00%

'

'

'

'

'

'

'

'

'

'

58.00%

'

Convertible price per share

'

'

'

'

'

'

$0.00

$0.00

'

$0.02

'

$0.01

'

'

'

'

'

Gain (Loss) on derivative liablitiy

'

'

'

'

'

'

'

24,389

32,636

2,986

213,794

-2,597

'

'

32,972

3,832

'

Beneficial conversion feature discount

'

'

32,500

33,033

27,500

651,419

'

675,808

73,394

70,408

213,794

77,425

50,000

100,000

85,972

82,141

'

Convertible notes payable

'

'

'

'

'

'

'

33,259

'

40,758

'

40,101

51,468

102,937

'

53,407

'

Accrued Interest

'

'

'

'

'

'

'

3,259

'

0

'

5,101

1,468

2,937

'

407

'

Unamortized debt discount

-227,851

-77,442

'

'

'

'

'

19,124

'

37,687

'

29,591

31,644

63,288

'

46,255

'

Issuance of common shares for conversion of debt, shares

'

'

'

'

'

'

10,000,000

10,000,000

'

'

'

13,000,000

'

'

'

'

'

Issuance of common shares for conversion of debt, amount

$70,000

'

'

'

'

'

$5,000

$5,000

'

'

'

$65,000

'

'

'

'

'

Black-scholes option pricing method

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Dividend Yield

'

'

'

'

'

0.00%

'

0.00%

0.00%

0.00%

0.00%

0.00%

'

'

0.00%

0.00%

'

Expected volatility

'

'

'

'

'

325.44%

'

290.05%

318.39%

309.44%

318.70%

309.77%

'

'

318.74%

309.44%

'

Risk-free interest rate

'

'

'

'

'

0.10%

'

13.00%

0.43%

58.00%

0.43%

36.00%

'

'

0.85%

0.08%

'

Expected Life (years)

'

'

'

'

'

'1 year 1 month 6 days

'

'1 year 0 months 2 days

'2 years 0 months 0 days

'1 year 8 months 7 days

'1 year 6 months 2 days

'1 year 4 months 9 days

'

'

'0 years 7 months 5 days

'0 years 6 months 6 days

'

Price per share

'

'

'

'

'

$0.01

'

$0.01

$0.01

$0.01

$0.01

$0.01

'

'

$0.01

$0.01

'

Convertible_Promissory_Notes_D1

Convertible Promissory Notes (Details Narrative) (Parenthetical)	9 Months Ended
	Sep. 30, 2014
JMJ Note [Member]	'
Terms	'
	A key feature of the JMJ Note is that should Blue Water, at its sole discretion, repay all consideration received pursuant to the JMJ Note within 90 days of the Effective Date, there will be zero percent interest charged under the JMJ Note. Otherwise, there will be a one-time interest charge of 12% for all consideration received by Blue Water pursuant to the JMJ Note.
	At any time after 180 days of the Effective Date, the Investor may convert all or part of the JMJ Note into shares of Blue Water’s common stock at the lesser of $0.011 a share or 60% of the lowest trade price in the 25 trading days prior to the conversion.
	JMJ Financial has agreed to restrict its ability to convert the JMJ Note and receive shares of common stock such that the number of shares of common stock held by them in the aggregate and their affiliates after such conversion or exercise does not exceed 4.99% of the then issued and outstanding shares of common stock. The JMJ Note is a debt obligation arising other than in the ordinary course of business, which constitutes a direct financial obligation of Blue Water. The JMJ Note also provides for penalties and rescission rights if Blue Water does not deliver shares of its common stock upon conversion within the required timeframes.
Prim Note [Member]	'
Terms	'On September 29, 2014, the Company issued 13,000,000 shares of its common stock valued at $65,000, or $0.005 a share, as a partial redemption of this note.  In conjunction with this partial conversion, the Company reduced $138,970 in its derivative liability through additional paid in capital and incurred a ($3,999) loss on change in derivative liability.
AB Note 1 [Member]	'
Terms	'
	The Company has the right to repay the AB Notes at any time during the first six months of the notes at a rate of 125% of the unpaid principal amount during the first 90 days, 135% of the unpaid principal amount between days 91 and 150, and 145% of the unpaid principal amount between days 151 and 180.
	Adar Bays may convert the outstanding principal on the AB Notes into shares of the Company’s common stock beginning no earlier than 180 days from the date of issue at the conversion price per share equal to 55% of the lowest daily closing bid with a 20 day look back immediately preceding and including the date of conversion. There is no minimum conversion price.
LG Note 1 [Member]	'
Terms	'
	The Company has the right to repay the LG Notes at any time during the first six months of the notes at a rate of 125% of the unpaid principal amount during the first 90 days, 135% of the unpaid principal amount between days 91 and 150, and 145% of the unpaid principal amount between days 151 and 180.
	LG Capital may convert the outstanding principal on the LG Notes into shares of the Company’s common stock beginning no earlier than 180 days from the date of issue at the conversion price per share equal to 55% of the lowest daily closing bid with a 20 day look back immediately preceding and including the date of conversion. There is no minimum conversion price.

Convertible_Promissory_Notes_D2

Convertible Promissory Notes (Details Narrative 1) (USD $) (USD $)	1 Months Ended	0 Months Ended	1 Months Ended
	Oct. 31, 2014	Nov. 07, 2014	Oct. 31, 2014
	Mermaid Note [Member]	JMJ Note [Member]	Prim Note [Member]
Note redemption	'	'	'
Payment on note	$28,471	$40,758	$40,403

Convertible_Promissory_Notes_D3

Convertible Promissory Notes (Details Narrative 2) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014
Mermaid Note [Member]	'	'
Interest Expense	$3,784	$11,336
JMJ Note [Member]	'	'
Interest Expense	3,071	3,071
Prim Note [Member]	'	'
Interest Expense	53,320	70,409
AB Note 1 [Member]	'	'
Interest Expense	12,603	18,356
LG Note 1 [Member]	'	'
Interest Expense	25,205	36,712
KBM Note 1 [Member]	'	'
Interest Expense	$6,745	$6,745

Convertible_Promissory_Notes_C

Convertible Promissory Notes - Convertible Debt (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Convertible notes payable	$80,908	$27,558
Mermaid Note [Member]	'	'
Principal Amount	30,000	'
Prim Note [Member]	'	'
Principal Amount	35,000	'
AB Note 1 [Member]	'	'
Principal Amount	50,000	'
LG Note 1 [Member]	'	'
Principal Amount	100,000	'
KBM Note 1 [Member]	'	'
Principal Amount	53,000	'
JMJ Note 2 [Member]	'	'
Principal Amount	$40,758	'

Investment_Agreement_with_Dutc1

Investment Agreement with Dutchess Opportunity Fund II, LP (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Common stock available for investment	$5,000,000
Common stock avaiable, shares	20,000,000
Aggregate net proceeds	$42,563
Share price	$0.01
Common stock issued for investment agreement, shares	4,174,963

Common_Stock_Details_Narrative

Common Stock (Details Narrative) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 09, 2013	Sep. 07, 2013
Equity [Abstract]	'	'	'	'	'
Common Stock, Shares Authorized	700,000,000	700,000,000	700,000,000	70,000,000	'
Common Stock, Shares Issued	266,206,213	266,206,213	229,331,250	227,031,250	22,703,125
Par value	$0.00	$0.00	$0.00	'	'
Shares issued during period, shares	23,000,000	46,874,963	'	'	'
Shares issued during period, value	$70,000	$216,803	'	'	'
Shares issued during period, cash	'	115,803	'	'	'
Shares issued during period, services	'	$101,000	'	'	'

Preferred_Stock_Details_Narrat

Preferred Stock (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Equity [Abstract]	'	'
Preferred Stock, Shares Authorized	5,000,000	5,000,000
Preferred stock, par value	$0.00	$0.00

Investments_Details_Narrative

Investments (Details Narrative) (USD $)	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
Long-term investments, shares	20,000,000
Long term investments, value	$0

Related_Party_Transactions_Det

Related Party Transactions (Details Narrative) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014
Related Party Transactions [Abstract]	'	'
Accounts payable acquired	$430,435	$430,435
Increase in accounts payable acquired	$42,232	$237,528
Ownership	62.60%	62.60%

Subsequent_Event_Details_Narra

Subsequent Event (Details Narrative) (USD $)	0 Months Ended
	Oct. 02, 2014	Nov. 13, 2014
	KBM Note 2 [Member]	Preferred Stock
Principal Amount	$43,000	'
Interest Rate	8.00%	'
Convertible rate	58.00%	'
Beneficial conversion feature discount	$32,258	'
Common stock, tendered	'	150,000,000
Cancellation of Preferred Stock, shares	'	150,000
Common stock issued and outstanding	'	126,206,213