Kaya (KAYS) 10-Q 28 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	18-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Alternative Fuels Americas, Inc.	'
Entity Central Index Key	'0001530746	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-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	'	71,009,325
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$111,954	$185
Total current assets	111,954	185
Prepaid Expenses	7,632	'
Receivable from third party	11,000	'
Property and equipment, net:	8,283	2,821
Security Deposit	3,000	'
Total Assets	141,869	3,006
Current liabilities:	'	'
Accounts payable and accrued expenses	458,359	514,926
Current Portion of Installment Agreement	'	5,000
Current Portion Loans Payable - Stockholders	47,300	796,900
Total current liabilities	505,659	1,316,826
Loan Payable - Stockholders	750,000	'
Total Non Current Liabilities	750,000	'
Total Liabilities	1,255,659	1,316,826
Stockholders' deficit	'	'
Convertible preferred stock - Series C, $.001 par value; 10,000,000 shares authorized, 55,120 and 55,120 shares issued at March 31, 2013 and December 31, 2012 respectively	55	55
Common stock, $.001 par value; 250,000,000 shares authorized; 68,494,325 and 70,949,325 shares issued and outstanding at March 31, 2014 and December 31, 2013 , respectively	70,949	68,494
Additional paid-in capital	3,204,448	2,956,948
Deficit accumulated during the development stage	-4,365,908	-4,339,272
Non-Controlling Interest	-23,334	'
Net Stockholders' Deficit	-1,113,790	-1,313,820
Total Liabilities and Net Capital Deficiency	$141,869	$3,006

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Preferred Stock Par Value	$0.00	$0.00
Preferred Stock Shares Authorized	10,000,000	10,000,000
Preferred Stock Shares Issued	55,120	55,120
Preferred Stock Shares Outstanding	55,120	55,120
Common Stock Par Value	$0.00	$0.00
Common Stock Shares Authorized	250,000,000	250,000,000
Common Stock Shares Issued	70,949,325	68,494,325
Common Stock Shares Outstanding	70,949,325	68,494,325

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended		83 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Revenue:	'	'	'
Sales	'	'	'
Cost of sales	'	'	'
Gross profit	'	'	'
Selling, general and administrative	'	'	'
Professional Fees	99,670	16,275	879,773
Salaries & Wages	'	4,065	85,105
Other	62,048	15,547	3,546,269
Loss from Operations	161,718	35,887	4,511,147
Other Income (Expenses)	90,995	'	471,660
Forgiveness of Debts	21,369	'	21,369
Loss from obligation settlement	'	'	-75,002
Gain on settlement of accounts payable	'	'	191,311
Interest	-616	-14,164	-487,432
Loss before Income tax	-49,970	-50,051	-4,389,241
Income Tax	'	'	'
Net Loss	-49,970	-50,051	-4,389,241
Net Loss Attribute to non-controlling interest	-23,334	'	-23,334
Net loss attributed to Alternative Fuels Americas, Inc.	($26,636)	($50,050)	($4,365,907)
Basic and Diluted loss per share	$0	$0	'
Weighted shares of common stock outstanding	70,949,325	68,049,325	'

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended		83 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014
Statement of Cash Flows [Abstract]	'	'	'
Cash flows from operating activities: Net loss	($49,970)	($50,051)	($4,389,242)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Depreciation	373	1,259	12,184
Gain from derecognition of sale liabilities	'	'	-571,976
Gain from restructure Stockholder Loan	-92,364	'	-92,364
Equity-based compensation	'	'	149,000
Loss from obligation settlement	'	'	75,002
Merger-related costs	'	'	6,567
Changes in assets and liabilities:	'	'	'
Other assets	-21,632	'	-21,632
Accounts payable and accrued expenses	48,697	-5,991	1,651,475
Net cash used in operating activities	-114,896	-54,783	-3,180,986
Cash flows from investing activities:	'	'	'
Proceeds from Equipment disposal	-5,835	'	4,131
Purchase of property and equipment	-5,835	'	-24,599
Net cash used in investing activities	-5,835	'	-20,468
Cash flows from financing activities:	'	'	'
Proceeds from convertible promissory notes	'	18,000	650,000
Payments against installment agreement	-5,000	-10,000	-75,002
Payments to stock holder loan	-12,500	'	-12,500
Proceeds from stockholder loans	'	54,000	803,900
Proceeds from sale of common stock	250,000	'	1,947,010
Net cash provided by financing activities	232,500	62,000	3,313,408
Net increase (decrease) in cash	111,769	7,217	111,954
Cash at beginning of period	185	'	'
Cash at end of period	111,954	7,217	111,954
Supplemental cash flow information :	'	'	'
Value of common shares issued for settlement of accounts payable	'	'	8,689
Value of common shares issued for payment of services	'	'	607,639
Value of common shares issued for conversion of convertible promissory notes and accrued interest	'	'	1,008,583
Value of common shares issued in merger	'	'	6,567
Value of convertible preferred shares of subsidiary issued	'	'	'
Value of convertible preferred shares of subsidiary issued	$96,000	'	$96,000

1_ORGANIZATION_AND_NATURE_OF_T

1. ORGANIZATION AND NATURE OF THE BUSINESS	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
1. ORGANIZATION AND NATURE OF THE BUSINESS	'
	NOTE 1 – ORGANIZATION AND NATURE OF THE BUSINESS
	Organization
	Alternative Fuels Americas, Inc. (“AFAI”, “Company”) is a development stage company. The Company was incorporated in 1993 and has engaged in a number of businesses. Its name was changed on May 11, 2007 to NetSpace International Holdings, Inc. (a Delaware corporation) (“NetSpace”). NetSpace acquired 100% of Alternative Fuels Americas, Inc. (a Florida corporation) in January 2010 in a stock-for-member interest transaction and issued 6,567,247 shares of common stock and 100,000 shares of Series C convertible preferred stock to existing shareholders. A Certificate of Amendment to the Certificate of Incorporation was filed in October 2010 changing the Company’s name from NetSpace International Holdings, Inc. to Alternative Fuels Americas, Inc. (a Delaware corporation).
	The Company has three subsidiaries: Alternative Fuels Americas, Inc. (a Florida corporation) and Alternative Fuels Costa Rica AFA-CR, LTDA (located in Costa Rica) which are both wholly-owned, and as of 2014, Marijuana Holdings Americas, Inc. (a Florida corporation) which is a majority owned subsidiary.
	Nature of the Business
	The Company intends to be a “seed–to-pump” biofuels company. Operations will be in Latin America and will include growing plants suitable for conversion into biofuels, extraction of crude oil from plant matter, refining the crude oil into international grade biodiesel, and selling the refined oil to end users in countries where the oil is produced.
	Additionally, the Company operates a subsidiary, Marijuana Holdings Americas, Inc., a Florida corporation, that intends to pursue medical and/or recreational licenses for the growing, processing and/or sale of marijuana in jurisdictions where it is legal and permissible under local laws. The subsidiary was formed in March 2014.
	In March 2014 Marijuana Holdings Americas, Inc. (through local Oregon subsidiaries) began the application process to obtain licenses to operate medical marijuana dispensaries in Oregon. On March 21, 2014 the Company received notice from the Oregon Health Authority that MJAI Oregon 1 had been granted provisional licensing approval to operate their first Medical Marijuana Dispensary in Portland, Oregon.
	Risks
	The Company has been operating with extremely limited available cash and desperately needs additional sources of financing. See Note 2 and Note 10. If such financing is not obtained, the Company may have to curtail its operations.
	The Company is subject to all the risks inherent in an early stage company operating in the biodiesel industry and has numerous competitors globally. These competitors may have more substantial resources and be able to succeed in manufacturing products faster than those that are contemplated by the Company’s plan of operations. Many of these competitors have substantially greater financial and technical resources and production and marketing capabilities than the Company, primarily in other parts of the world. Reference is also made to the “Risk Factors” set forth in the Company’s Annual Report on Form 10-K for the year-ended December 31, 2013.

2_LIQUIDITY_AND_GOING_CONCERN

2. LIQUIDITY AND GOING CONCERN	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
2. LIQUIDITY AND GOING CONCERN	'
	NOTE 2 - LIQUIDITY AND GOING CONCERN
	The Company’s consolidated financial statements as of and for the three months ended March 31, 2014 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company incurred a net loss of $417,090 for the year ended December 31, 2013 and $49,971 for the three months ended March 31, 2014. At March 31, 2014 the Company has a working capital deficiency of $ 1,143,705 and is totally dependent on its ability to raise capital. The Company acknowledges that its Plan of Operations may not result in generating positive working capital in the near future. Although management believes that it will be able to successfully execute its business plan, which includes third-party financing and capital issuance, and meet the Company’s future liquidity needs, there can be no assurances in that regard. These matters raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this material uncertainty.
	Management recognizes that the Company must generate additional funds to successfully develop its operations and activities to become a seed to pump Biofuels Company. Management plans include
	- The creation of Special Purpose Vehicles/Entities with which to generate capital for use in a geographic region;
	- the sale of additional equity and debt securities;
	- alliances and/or partnerships with entities interested in and having the resources to support the further development of the Company’s business plan;
	- other business transactions to assure continuation of the Company’s development and operations; and, development of a unified brand and the pursuit of licenses to operate medical marijuana facilities under the branded name.

3_SUMMARY_OF_SIGNIFICANT_ACCOU

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES AND BASIS OF PRESENTATION	'
	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICES AND BASIS OF PRESENTATION
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements of the Company and the notes thereto have been prepared in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission (“SEC”). The December 31, 2013 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited financial statements and the notes thereto that are included in the Company’s Annual Report on form 10-K for the year ended December 31, 2013 filed with the SEC on April 22, 2014.
	The information presented as of March 31, 2014 and for the three months ended March 31, 2014 has not been audited. In the opinion of management, the unaudited interim financial statements include all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the Company’s financial position as of March 31, 2014, the condensed consolidated results of its operations for the three months ended March 31, 2014 and 2013, and its condensed consolidated changes in net capital deficiency and cash flows for the three months ended March 31, 2013. These results of operations for the three months ended March 31, 2014 and 2013 are not necessarily indicative of the results for the full year.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and the differences could be material
	Concentration of Credit Risk
	Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash. Management believes the financial risks associated with these financial instruments are minimal. The Company places its cash with high credit quality financial institutions and makes short-term investments in high credit quality money market instruments of short-term duration. The Company maintains its cash in bank deposit accounts which, at times, may exceed federally insured limits.
	Cash and Cash Equivalents
	The Company considers all investments purchased with original maturities of three months or less to be cash and cash equivalents.
	Fair Value of Financial Instruments
	The Company follows the provisions of ASC 820. This Topic defines fair value, establishes and measurement framework and expands disclosures about fair value measurements.
	The carrying amount of financial instruments including cash, accounts payable and accrued expenses, and notes payable approximates fair value at December 31, 2013 and March 31, 2014.
	Property and Equipment
	Furniture, fixtures and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Routine maintenance and repairs are charged to expense as incurred and major renovations or improvements are capitalized.
	Long-Lived Assets
	The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. In 2014 the Company terminated its agreement to purchase 40,000 Jatropha trees and will not be acquiring the trees or retaining those trees already purchased.
	Earnings Per Share
	In accordance with ASC 260, Earnings per Share, the Company calculates basic earnings per share by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed if the Company has net income; otherwise it would be antidilutive, and would result from the conversion of a convertible note
	Income Taxes
	The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes.  Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740.
	ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.
	Re-Classifications
	Certain amounts in 2013 were reclassified to conform to the 2014 presentation. These reclassifications had no effect on consolidated net loss for the periods presented.

4_DEBT_AND_INSTALLMENT_AGREEME

4. DEBT AND INSTALLMENT AGREEMENT	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
4. DEBT AND INSTALLMENT AGREEMENT	'
	NOTE 4 - DEBT AND INSTALLMENT AGREEMENT
		March 31,		December 31,
		2014		2013
	Loan payable - stockholder, 8%, due on demand, unsecured(4)	$	750,000	$	737,100
	Loan payable- Stockholder, due on Nov 1,2014, unsecured ( 2)		7,500		10,000
	Loan payable- Stockholder, unsecured ( 3)		14,800		24,800
	Convertible note - stockholder, 10%, due April 30, 2013,unsecured (1)		25,000		25,000
		$	797,300	$	796,900
	-1	At the option of the holder the convertible note may be converted into shares of the Company’s common stock at the lesser of $0.40 or 20% discount to the market price, as defined, of the Company’s common stock. The Company is currently in discussions with the lender on a payment schedule.
	-2	On July 1, 2013 the company received $10,000 loan from a shareholder. In consideration for Payee making the loan to AFAI, AFAI extended to Payee an option (the “Option”) to purchase Five Hundred Thousand (500,000) shares of common stock in AFAI for a price of $.10 per share (the “Exercise Price”) for a period of three (3) years from the date of this note (the “Option Life”). In the event that AFAI completes a sale of stock at a price lower than $.10 per share during the Option Life (whether via a bona fide public offering, or a sale of restricted stock pursuant to rule 504 or any other form of exemption available to the company) then the Exercise Price of the option shall be adjusted to that price for the duration of the term of the Option Life. On October 31, 2013 the maturity date of the note was extended to November 31, 2014 with four quarterly payments of $2500.00 due March 31, 2014, June 30, 2014, September 30, 2014 and November 30, 2014. Additionally, the option was surrendered to the company in exchange for 100,000 shares of AFAI stock as full payment for all interest due through November 30, 2014.
	-3	In 3rd Qtr of 2013 a stockholder of the company agree to loan the company up to $25,000 for expenses on an as needed, non-interest bearing basis.
	-4	At December 31, 2013 the Company was indebted to an affiliated shareholder of the Company for $840,955, which consisted of $737,100 principal and $103,895 accrued interest, with interest accruing at 10%. On January 2,2014 the Company entered into a Debt Modification Agreement whereby the total amount of the debt was reduced to $750,000.00 and there is no accrued interest or principal due until December 31, 2015. $500,000 of the debt is convertible into 50,000 Series C
	-5	Convertible Preferred Shares of AFAI, which if converted are subject to resale restrictions through December 31, 2015. The remaining $250,000 is not convertible.

5_STOCKHOLDERS_EQUITY

5. STOCKHOLDERS EQUITY	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
5. STOCKHOLDERS EQUITY	'
	NOTE 5 – STOCKHOLDERS’ EQUITY
	The Company has 10,000,000 shares of preferred stock authorized with a par value of $0.001, of which 100,000 shares have been designated as Series C convertible preferred stock (“Series C” or “Series C preferred stock”). The Board has the authority to issue the shares in one or more series and to fix the designations, preferences, powers and other rights, as it deems appropriate.
	Each share of Series C has 433.9297 votes on any matters submitted to a vote of the stockholders of the Company and is entitled to dividends equal to the dividends of 433.9297 shares of common stock. Each share of Series C preferred stock is convertible at any time at the option of the holder into 433.9297 shares of common stock.
	The Company has 250,000,000 shares of common stock authorized with a par value of $0.001. Each share of common stock has one vote per share for the election of directors and all other items submitted to a vote of stockholders. The common stock does not have cumulative voting rights, preemptive, redemption or conversion rights.
	In 2011 the Company issued 3,570,000 shares of common stock to consultants. The shares were valued at $119,000, the fair value of the stock at the time. In 2012 the Company issued 300,000 shares of common stock to its directors and 3,043,194 shares of common stock to consultants. The shares were valued at $30,000 and $604,296, respectively, the fair value of the stock at the time.
	The Company used a Level 3 fair value measurement to determine fair value, which are significant unobservable inputs as defined in ASC 820, previously SFAS No. 157 “Fair Value Measurements”. The 2011 shares were issued with a twelve-month right of rescission by the Company which resulted in discounts to the then market value of the common stock in of 75%. The 2012 shares were discounted 56% to market to reflect marketability and minority interest discounts. The then market value of the stock was determined by using the value of shares being sold under the Company’s private placement in 2011 and with respect to trading on the OTCC BB in 2012.
	In January 2014 the Company issued 2,400,000 shares of common stock to consultants. The shares were valued at $96,000, the fair value of the stock at the time. Also during January, 2014 Marijuana Holdings Americas, Inc. agreed to issue 55 shares of Convertible Preferred shares to the Company, and 15 shares each to the Company's president and BMN Consultants, a company controlled by a shareholder. These shares are convertible to a number of shares which once issued will provide the shareholder an ownership interest in the outstanding common shares of 55%, 15% and 15%, for the Company, its president and a shareholder, respectively. Although none of the preferred shares have been converted at the date of this filing, the Company maintains effective majority control over the subsidiary.

6_LEASES

6. LEASES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
6. LEASES	'
	NOTE 6 – LEASES
	The Company is obligated under operating lease agreements for its corporate office in Fort Lauderdale, which expires March 2016. The Company concluded an agreement in March 2014 terminating its obligations for leases held for land in Tempate, Costa Rica. The Company concluded the term of its lease agreement for offices maintained in Hollywood, Florida. the Company signed 2 new leases that started in May 2014 and June 2014.
	Minimum future lease commitments are:
	Year		Amount
		2014		36,646
		2015		58,158
		2016		36,367
		2017		29,885
		2018		25,816
	Rent expense was $7,139 for the three months ended March 31, 2014, and $17,900 for the year ended December 31, 2013, respectively.

7_STOCK_OPTION_PLAN

7. STOCK OPTION PLAN	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
7. STOCK OPTION PLAN	'
	NOTE 7 – STOCK OPTION PLAN
	In 2011 the Alternative Fuels America, Inc. 2011 Incentive Stock Plan (the “Plan”), which provides for equity incentives to be granted to the Company’s employees, executive officers or directors or to key advisers or consultants. Equity incentives may be in the form of stock options with an exercise price not less than the fair market value of the underlying shares as determined pursuant to the 2011 Incentive Stock Plan, restricted stock awards, other stock based awards, or any combination of the foregoing. The 2011 Incentive Stock Plan is administered by the board of directors. 2,500,000 shares of our common stock are reserved for issuance pursuant to the exercise of awards under the 2011 Incentive Stock Plan. In January, 2014 the Company’s board of directors approved the issuance of 2,400,000 shares of our common stock to consultants of the company.

8_RELATED_PARTY_TRANSACTIONS

8. RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
8. RELATED PARTY TRANSACTIONS	'
	NOTE 8 – RELATED PARTY TRANSACTIONS
	The Company has agreements covering certain of its management personnel (See Note 11). Such agreements provide for minimum compensation levels and are subject to annual adjustment.
	The Company’s Chief Executive Officer holds 50,000 shares of its Series C preferred stock. These shares can be converted into 21,696,485 shares of the Company’s common stock at his option.
	The Company’s largest stockholder has from time to time provided unsecured loans to the Company which is due on demand and bear interest at 10%. At March 31, 2014 the aggregate amount of the loans was $750,000 and accrued but unpaid interest amounted to $0. See Note 4.

9_INCOME_TAXES

9. INCOME TAXES	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
9. INCOME TAXES	'
	NOTE 9 – INCOME TAXES
	The Company has a deferred tax asset as shown in the following:
		2013			2012
	Tax loss carry-forward	$	1,509,625		$	1,169,000
	Valuation allowance		(1,509,625	)		(1,169,000	)
		$	-		$	$           -
	A valuation allowance has been recognized to offset the deferred tax assets because realization of such assets is uncertain.  The Company has net operating loss carryforwards of approximately $4,264,300 at December 31, 2013 that expire beginning in 2025. However, utilization of these losses may be limited pursuant to Section 382 of the Internal Revenue Code due to a recapitalization in 2007 and subsequent stock issuances.

10_COMMITMENTS_AND_CONTINGENCI

10. COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
10. COMMITMENTS AND CONTINGENCIES	'
	NOTE 10 – COMMITMENTS AND CONTINGENCIES
	None

11_SUBSEQUENT_EVENTS

11. SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
11. SUBSEQUENT EVENTS	'
	NOTE 11 – SUBSEQUENT EVENTS
	In the second quarter of 2014, the Company raised funds $60,000 from the sale of units comprised of shares of the Company’s stock and shares of its majority owned subsidiary, Marijuana Holdings Americas, Inc (MJAI). Each unit consists of 1,000,000 shares of common stock of AFAI and 1,000,000 shares of common stock of MJAI.
	A Cayman Islands based investment fund purchased .5 units for $50,000.00 (500,000 shares of AFAI restricted common stock and 500,000 shares of restricted common shares of MJAI). Additionally an accredited investor purchased .1 units for $10,000 (100,000 shares of AFAI restricted common stock and 100,000 shares of restricted common shares of MJAI). These shares were issued pursuant to the exemption from registration afforded by Section 4 (a) (2) of the Securities Act of 1933, as amended.
	The Company has signed a new lease for office space. The two year lease requires the Company pay a monthly rental fee of $2,544.
	In April, 2014 MJAI, through its wholly owned subsidiary , MJAI Oregon 1, LLC (MJAI Oregon 1) Oregon company, entered into a lease for space to operate their first medical marijuana dispensary in Portland, Oregon. The five-year lease requires MJAI Oregon 1to pay a monthly rental fee of $2,255.00 the first year with annual lease payment escalations of 4% and a security deposit of $12,000.00. The dispensary is located are located at 1719 SE Hawthorne Boulevard, Portland, Oregon and will operate under the proprietary brand name of “Kaya Shack “TM. As of May 15, 2014 the Company has expended approximately $25,000.00 in remodeling expenses and an incurred additional expenses of approximately $20,000 for security systems, personnel, local legal fees and other related expenses for this location.

3_SUMMARY_OF_SIGNIFICANT_ACCOU1

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICES AND BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements of the Company and the notes thereto have been prepared in accordance with the instructions for Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission (“SEC”). The December 31, 2013 condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The unaudited condensed consolidated financial statements included herein should be read in conjunction with the audited financial statements and the notes thereto that are included in the Company’s Annual Report on form 10-K for the year ended December 31, 2013 filed with the SEC on April 22, 2014.
	The information presented as of March 31, 2014 and for the three months ended March 31, 2014 has not been audited. In the opinion of management, the unaudited interim financial statements include all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the Company’s financial position as of March 31, 2014, the condensed consolidated results of its operations for the three months ended March 31, 2014 and 2013, and its condensed consolidated changes in net capital deficiency and cash flows for the three months ended March 31, 2013. These results of operations for the three months ended March 31, 2014 and 2013 are not necessarily indicative of the results for the full year.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and the differences could be material
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash. Management believes the financial risks associated with these financial instruments are minimal. The Company places its cash with high credit quality financial institutions and makes short-term investments in high credit quality money market instruments of short-term duration. The Company maintains its cash in bank deposit accounts which, at times, may exceed federally insured limits.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all investments purchased with original maturities of three months or less to be cash and cash equivalents.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company follows the provisions of ASC 820. This Topic defines fair value, establishes and measurement framework and expands disclosures about fair value measurements.
	The carrying amount of financial instruments including cash, accounts payable and accrued expenses, and notes payable approximates fair value at December 31, 2013 and March 31, 2014.
Property and Equipment	'
	Property and Equipment
	Furniture, fixtures and equipment are stated at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Routine maintenance and repairs are charged to expense as incurred and major renovations or improvements are capitalized.
Long-Lived Assets	'
	Long-Lived Assets
	The Company reviews long-lived assets and certain identifiable intangibles held and used for possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. In evaluating the fair value and future benefits of its intangible assets, management performs an analysis of the anticipated undiscounted future net cash flow of the individual assets over the remaining amortization period. The Company recognizes an impairment loss if the carrying value of the asset exceeds the expected future cash flows. In 2014 the Company terminated its agreement to purchase 40,000 Jatropha trees and will not be acquiring the trees or retaining those trees already purchased.
Earnings Per Share	'
	Earnings Per Share
	In accordance with ASC 260, Earnings per Share, the Company calculates basic earnings per share by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed if the Company has net income; otherwise it would be antidilutive, and would result from the conversion of a convertible note
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes in accordance with ASC 740, Accounting for Income Taxes, as clarified by ASC 740-10, Accounting for Uncertainty in Income Taxes.  Under this method, deferred income taxes are determined based on the estimated future tax effects of differences between the financial statement and tax basis of assets and liabilities given the provisions of enacted tax laws. Deferred income tax provisions and benefits are based on changes to the assets or liabilities from year to year. In providing for deferred taxes, the Company considers tax regulations of the jurisdictions in which the Company operates, estimates of future taxable income, and available tax planning strategies. If tax regulations, operating results or the ability to implement tax-planning strategies vary, adjustments to the carrying value of deferred tax assets and liabilities may be required. Valuation allowances are recorded related to deferred tax assets based on the “more likely than not” criteria of ASC 740.
	ASC 740-10 requires that the Company recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the “more-likely-than-not” threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.
Re-Classifications	'
	Re-Classifications
	Certain amounts in 2013 were reclassified to conform to the 2014 presentation. These reclassifications had no effect on consolidated net loss for the periods presented.

4_DEBT_AND_INSTALLMENT_AGREEME1

4. DEBT AND INSTALLMENT AGREEMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Debt and Installment Agreement	'
		March 31,		December 31,
		2014		2013
	Loan payable - stockholder, 8%, due on demand, unsecured(4)	$	750,000	$	737,100
	Loan payable- Stockholder, due on Nov 1,2014, unsecured ( 2)		7,500		10,000
	Loan payable- Stockholder, unsecured ( 3)		14,800		24,800
	Convertible note - stockholder, 10%, due April 30, 2013,unsecured (1)		25,000		25,000
		$	797,300	$	796,900

6_LEASES_Tables

6. LEASES (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Leases	'
	Year		Amount
		2014		36,646
		2015		58,158
		2016		36,367
		2017		29,885
		2018		25,816

9_INCOME_TAXES_Tables

9. INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
		2013			2012
	Tax loss carry-forward	$	1,509,625		$	1,169,000
	Valuation allowance		(1,509,625	)		(1,169,000	)
		$	-		$	$           -

1_ORGANIZATION_AND_NATURE_OF_T1

1. ORGANIZATION AND NATURE OF THE BUSINESS (Details Narrative)	10-May-07
Common Stock	'
Stock Issued	6,567,247
Preferred Stock - Class C	'
Stock Issued	100,000

2_LIQUIDITY_AND_GOING_CONCERN_

2. LIQUIDITY AND GOING CONCERN (Details Narrative) (USD $)	3 Months Ended		12 Months Ended	83 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'	'
Net Loss	($49,970)	($50,051)	($417,090)	($4,389,242)
Working Capital Deficiency	$1,143,705	'	'	$1,143,705

4_DEBT_AND_INSTALLMENT_AGREEME2

4. DEBT AND INSTALLMENT AGREEMENT - Debt and Installment Agreement (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013
Note Payable	$797,300		$796,900
Stockholder 8% Due on Demand	'		'
Note Payable	750,000	[1]	737,100	[1]
Stockholder Due on Nov 1 2014	'		'
Note Payable	7,500	[2]	10,000	[2]
Stockholder Unsecured	'		'
Note Payable	14,800	[3]	24,800	[3]
Stockholder 10% Due on April 30 2013	'		'
Note Payable	$25,000	[4]	$25,000	[4]
[1]	(4) At December 31, 2013 the Company was indebted to an affiliated shareholder of the Company for $840,955, which consisted of $737,100 principal and $103,895 accrued interest, with interest accruing at 10%. On January 2, 2014 the Company entered into a Debt Modification Agreement whereby the total amount of the debt was reduced to $750,000.00 and there is no accrued interest or principal due until December 31, 2015. $500,000 of the debt is convertible into 50,000 Series C.
[2]	(2) On July 1 2013 the company received $10000 loan from a shareholder. In consideration for Payee making the loan to AFAI AFAI extended to Payee an option (the Option) to purchase Five Hundred Thousand (500000) shares of common stock in AFAI for a price of $.10 per share (the Exercise Price) for a period of three (3) years from the date of this note (the Option Life). In the event that AFAI completes a sale of stock at a price lower than $.10 per share during the Option Life (whether via a bona fide public offering or a sale of restricted stock pursuant to rule 504 or any other form of exemption available to the company) then the Exercise Price of the option shall be adjusted to that price for the duration of the term of the Option Life. On October 31, 2013 the maturity date of the note was extended to November 31, 2014 with four quarterly payments of $2500.00 due March 31, 2014, June 30, 2014, September 30, 2014 and November 30, 2014. Additionally, the option was surrendered to the company in ex
[3]	(3) In 3rd Qtr of 2013 a stockholder of the company agree to loan the company up to $25,000 for expenses on an as needed, non-interest bearing basis.
[4]	(1) At the option of the holder the convertible note may be converted into shares of the Companys common stock at the lesser of $0.40 or 20 percent discount to the market price as defined of the Companys common stock. The Company is currently in discussions with the lender on a payment schedule.

5_STOCKHOLDERS_EQUITY_Details_

5. STOCKHOLDERS EQUITY (Details Narrative) (USD $)	3 Months Ended		12 Months Ended	83 Months Ended		3 Months Ended	12 Months Ended			3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2011	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2012	Dec. 31, 2012	Mar. 31, 2014	Mar. 31, 2014
						Consultants	Consultants	Directors	Directors	Preferred Stock - Class C
Preferred Stock Par Value	$0.00	'	'	$0.00	$0.00	'	'	'	'	'
Preferred Stock Shares Authorized	10,000,000	'	'	10,000,000	10,000,000	'	'	'	'	100,000
Common Stock Par Value	$0.00	'	'	$0.00	$0.00	'	'	'	'	'
Common Stock Shares Authorized	250,000,000	'	'	250,000,000	250,000,000	'	'	'	'	'
Voting Rights	'	'	'	'	'	'	'	'	'	'433.9297
Dividend Entitlement	'	'	'	'	'	'	'	'	'	'433.9297
Conversion Ratio	'	'	'	'	'	'	'	'	21,696,485	433.9297
Issuance of stock for services, Shares	'	'	3,570,000	'	'	2,400,000	3,043,194	300,000	'	'
Issuance of stock for services, Value	'	'	$119,000	$607,639	'	$96,000	$604,296	$30,000	'	'
Discount to Common Stock	'	'	75.00%	'	'	'	'	'	'	'

6_LEASES_Leases_Details

6. LEASES - Leases (Details) (USD $)	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
2014	$36,646
2015	58,158
2016	36,367
2017	29,885
2018	$25,816

6_LEASES_Details_Narrative

6. LEASES (Details Narrative) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'
Rent Expense	$7,139	$17,900

7_STOCK_OPTION_PLAN_Details_Na

7. STOCK OPTION PLAN (Details Narrative)	12 Months Ended		3 Months Ended	12 Months Ended
	Dec. 31, 2011	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2012
			Consultants	Consultants
Shares Reserved for Issuance	'	2,500,000	'	'
Issuance of stock for services, Shares	3,570,000	'	2,400,000	3,043,194

8_RELATED_PARTY_TRANSACTIONS_D

8. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Related Party Debt, Interest Rate	10.00%	'
Related Party Debt	$750,000	'
Accrued but Unpaid Interest	$0	'
Preferred Stock Held by Officer	55,120	55,120
Directors	'	'
Preferred Stock Held by Officer	50,000	'
Preferred Stock, Common Stock Converted Into	21,696,485	'

9_INCOME_TAXES_Income_Taxes_De

9. INCOME TAXES - Income Taxes (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'	'
Tax loss carryforward	$1,509,625	$1,169,000
Valuation allowance	-1,509,625	-1,169,000
Deferred Tax Asset	'	'

9_INCOME_TAXES_Details_Narrati

9. INCOME TAXES (Details Narrative) (USD $)	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Net Operating Loss Carryforwards	$4,264,300

11_SUBSEQUENT_EVENTS_Details_N

11. SUBSEQUENT EVENTS (Details Narrative) (USD $)	2 Months Ended
	27-May-14
Funds Raised through Sale of Stock	$60,000
Caymen Islands Investment Firm | AFAI Common Stock	'
Units Sold	0.5
Consideration Received in Sale of Units	50,000
Shares Sold	500,000
Caymen Islands Investment Firm | MJAI Common Stock	'
Shares Sold	500,000
Accredited Investor | AFAI Common Stock	'
Units Sold	0.1
Consideration Received in Sale of Units	10,000
Shares Sold	100,000
Accredited Investor | MJAI Common Stock	'
Shares Sold	100,000
AFAI	'
Monthly Rental Fee	2,544
MJAI	'
Monthly Rental Fee	2,255
Lease Payment Escalations	4.00%
Security Deposit	12,000
Remodeling Expenses	25,000
Secuirty System Install	$20,000