Capstone Financial 10-Q 18 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 17, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CAPSTONE FINANCIAL GROUP, INC.	'
Entity Central Index Key	'0001558432	'
Document Type	'10-Q	'
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	'	94,362,884
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets_Unaudited

Balance Sheets (Unaudited) (USD $)	Sep. 30, 2014
Current assets:	'
Cash	$138,091
Marketable securities held for trading	54,529,860
Prepaid expenses	184,555
Total current assets	54,852,506
Furniture and equipment	9,373
Deposits	65,000
Total assets	54,926,879
Current liabilities:	'
Accounts payable	'
Deferred Revenue	166,665
Income tax payable	18,200,000
Total current liabilities	18,366,665
Long term liabilities:	'
Accrued interest payable - related party	2,383
Line of credit payable - related party	1,755,041
Total long term liabilities	1,757,424
Total liabilities	20,124,089
Stockholders' equity:	'
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no and no shares issued and outstanding as of Setember 30, 2014 and December 31, 2013, respectively	'
Common stock, $0.001 par value, 2,000,000,000 shares authorized, 94,362,884 shares issued and outstanding as of September 30, 2014	94,363
Additional paid in capital	2,490,388
Stock subscription payable	171,500
Retained earnings (deficit)	32,046,539
Total stockholders' equity	34,802,790
Total liabilities and stockholders' equity	$54,926,879

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 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	0	0
Preferred stock shares outstanding	0	0
Common stock par value	$0.00	$0.00
Common stock shares authorized	2,000,000,000	2,000,000,000
Common stock shares issued	94,362,884	'
Common stock shares outstanding	94,362,884	'

Statements_of_Operations_Unaud

Statements of Operations (Unaudited) (USD $)	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2014
Revenue:	'	'
Realized gains on trading securities	$3,841	$18,055
Unrealized gains on trading securities	52,090,075	54,522,426
Consulting services	'	33,703
Total revenue	52,093,916	54,574,184
Operating expenses:	'	'
General and administrative	222,595	381,423
Payroll expense	51,092	165,609
Bad debt expense	-3,706	40,361
Professional fees	55,046	174,189
Total operating expenses	325,027	761,582
Other income (expense):	'	'
Other income	33,335	33,335
Interest expense - related party	-10,853	-36,001
Total other income(expense)	22,482	-2,666
Net income before provision for income taxes	51,791,371	53,809,936
Income tax provision (benefit)	17,632,845	18,200,000
Net income	$34,158,526	$35,609,936
Weighted average number of common shares outstanding - basic	93,980,460	93,724,753
Net loss per share - basic	$0.36	$0.38

Statements_of_Cash_Flows_Unaud

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES	'
Net income (loss)	$35,609,936
Adjustments to reconcile net income to net cash used in operating activities:	'
Unrealized gain on trading securities	-54,522,426
Changes in operating assets and liabilities:	'
Decrease in accounts receivable	'
(Increase) in securites held for trading	-13,354
(Increase) in notes receivable	'
(Increase) in prepaid expense	-184,555
Decrease in accrued interest receivable - related party	'
Increase in furniture and fixtures	-24,379
(Increase) in deposits	-65,000
Increase in income tax payable	18,200,000
Increase in accrued interest payable - related party	2,383
Increase in deferred revenue	166,665
Net cash used in operating activities	-830,730
CASH FLOWS FROM INVESTING ACTIVITIES	'
Net cash used in investing activities	'
CASH FLOWS FROM FINANCING ACTIVITIES	'
Proceeds from line of credit payable	'
Repayments on line of credit payable - related party	'
Proceeds from line of credit - related party	900,105
Repayments on notes payablet - related party	-945,983
Proceeds from sale of common stock, net of offering costs	843,199
Proceeds for stock subscription payable	-171,500
Net cash provided by financing activities	968,821
NET CHANGE IN CASH	138,091
CASH AT BEGINNING OF PERIOD	'
CASH AT END OF PERIOD	138,091
SUPPLEMENTAL INFORMATION:	'
Interest paid	32,411
Income taxes paid	'

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
	Organization
	The Company was incorporated on July 10, 2012 (Date of Inception) under the laws of the State of Nevada, as Creative App Solutions, Inc.  On August 23, 2013, the Company amended its articles of incorporation and changed their name to Capstone Financial Group, Inc.
	During the period of inception (July 10, 2012) through December 31, 2012, the Company had not commenced significant operations and, in accordance with ASC Topic 915, the Company was considered a development stage company.  During the year ended December 31, 2013, the Company exited the development stage.
	Nature of operations
	During the quarter ended June 30, 2014 the Company changed its business plan and will use its own capital to acquire the outstanding stock of other companies, working closely and constructively with the management and boards of those companies, and aiming to significantly enhance their long-term earnings power and thus increase shareholder value. The Company will also actively trade in our strategic investment positions and will enter into private securities transactions with those positions to capitalize on price fluctuations and realize profits or minimize losses.
	Cash and cash equivalents
	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
	Investments
	Investments primarily comprise strategic non-controlling equity ownership interests. These strategic investments are accounted for under either the equity method, at fair value, or at cost. The equity method of accounting is used when the Company has significant influence. Strategic investments with a readily determinable fair value are held at fair value.  When strategic investments do not have a readily determinable fair value, and the Company is not considered to exert significant influence on operating and financial policies of the investee, the investment is held at a value determined by the use of mark-to-model valuation techniques or is held at cost, less impairment if any.
	Strategic investments are reviewed on an ongoing basis to ensure that the carrying values of the investments have not been impaired. If the Company determines that an impairment loss on a strategic investment has occurred due to a decline in fair value or other market conditions, the investment is written down to its estimated fair value
	Revenue recognition
	We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the company has made a strategic investment for its own account; (3) the gain from our investment is fixed or determinable; and (4) the recognition of gains (realized or unrealized) from our investments.
	The Company will record revenue when it is realizable and earned and the services have been rendered to the customers.  During the nine months ended September 30, 2014, the Company recorded $33,703 in revenue related to financial services consulting and commissions that were assigned by an officer, director, and shareholder of the Company.  The assignment was necessary since the officer, director and shareholder holds the proper licenses in order to conduct business.
	Advertising costs
	Advertising costs are anticipated to be expensed as incurred. Advertising and marketing costs included in general and administrative expenses for the nine months ended September 30, 2014 were $21,048.
	Fair value of financial instruments
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.
	Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market.  Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.
	Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.
	Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
	The Company used level 2 inputs for the valuation of its trading securities.
	Stock-based compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718, which requires the Company to recognize expenses related to the fair value of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
	Earnings per share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.  As of September 30, 2014, there were no dilutive common shares outstanding.
	Use of estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
	Concentration of revenue
	During the nine months ended September 30, 2014, there was $33,703 in revenue generated from one customer for consulting services.  Additionally, there were realized and unrealized gains recorded from one security holding.
	Income taxes
	The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of September 30, 2014 the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company.
	The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months.
	The Company classifies tax-related penalties and net interest as income tax expense. As of September 30, 2014 no income tax expense has been incurred.
	Recent pronouncements
	The Company has evaluated the recent accounting pronouncements through the date of this filing and believes that none of them will have a material effect on the company’s financial statements.

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 accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring startup costs and expenses. In addition, the Company’s development activities since inception have been financially sustained through debt and equity financing.  The Company’s net income for the nine months ended September 30, 2014 of $54,574,184 including unrealized gains on trading securities of $54,522,426.
	The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

MARKETABLE_SECURITIES

MARKETABLE SECURITIES	9 Months Ended
	Sep. 30, 2014
Investments, Debt and Equity Securities [Abstract]	'
MARKETABLE SECURITIES	'
	NOTE 3 – MARKETABLE SECURITIES
	As of September 30, 2014, the Company held shares in one public company of which are all considered trading securities.  During the three months ended June 30, 2014, the Company transitioned the holdings from available for sale to trading based on management’s intent and the Company’s holding began trading on the OTCQB.  The Company currently categorizes this holding as a level 2 asset.

LINE_OF_CREDIT_RECEIVABLE_RELA

LINE OF CREDIT RECEIVABLE - RELATED PARTY	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
LINE OF CREDIT RECEIVABLE - RELATED PARTY	'
	NOTE 4 – LINE OF CREDIT RECEIVABLE – RELATED PARTY
	On September 13, 2013, the Company executed a revolving credit line receivable with an entity owned and controlled by an officer, director, and shareholder for up to $500,000.  In October 2013, the amount was increased for up to $2,000,000.  The unsecured line of credit bears interest at 2% per annum with principal and interest due on September 13, 2015.  During the six months ended June 30, 2014, the Company offset the amount due to the related party against the receivable balance because the entity was dissolved and cannot reasonably expect to get repaid.

LINE_OF_CREDIT_PAYABLE_RELATED

LINE OF CREDIT PAYABLE - RELATED PARTY	9 Months Ended
	Sep. 30, 2014
Receivables [Abstract]	'
LINE OF CREDIT PAYABLE - RELATED PARTY	'
	NOTE 5 – LINE OF CREDIT PAYABLE – RELATED PARTY
	On August 8, 2013, the Company executed a revolving credit line with an entity owned and controlled by an officer, director, and shareholder for up to $500,000.  The unsecured line of credit bears interest at 2% per annum with principal and interest due on August 8, 2015.  During the six months ended June 30, 2014, the Company offset the amount due to the related party against the receivable balance because the entity was dissolved and cannot reasonably expect to get repaid.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 6 – COMMITMENTS AND CONTINGENCIES
	On June 3, 2014, the Company entered into an exclusive letter of intent with a private company, which was amended to an exclusive option agreement on June 27, 2014. Beginning October 1, 2014, the Company is obligated to provide $40,000,000 in funding to the private company, which will take the form of 36 monthly payments of $1,111,111.11 with each payment purchasing a corresponding number of shares of the private company's stock at $0.76 per share. For any monthly payment of $1,111,111.11 that the Company does not make after 30 days of its due, the private company can demand that the Company pay 102% of the past due payment in exchange for the same number of shares the Company would have received for making timely payment. In addition to the aforementioned obligation, the Company also has the right to purchase another 22,681,421 shares of the private company's stock at $0.76 per share.  This right is exercisable in part or in full at any time during the three year period starting October 1, 2014.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 7 – STOCKHOLDERS’ EQUITY
	The Company is authorized to issue 2,000,000,000 shares of its $0.001 par value common stock and 10,000,000 shares of its $0.001 par value preferred stock.
	Common stock
	During January 2014, the Company issued 1,000 shares of its restricted common stock in exchange for 100% of Capstone Affluent Strategies, Inc. (“Affluent”).
	During February 2014, the Company issued 488,237 shares of common stock for cash of $415,000.
	During March 2014, the Company recorded a stock payable totaling $50,500.  As of May 8, 2014, a total of 59,412 shares were issued in relation to the stock subscriptions payable.
	During the three months ended June 30, 2014, the Company sold a total of 522,000 shares of common stock for cash of $443,700.  During the three months ended September 30, 2014 a total of 169,412 shares valued at $144,000 were recorded to stock subscriptions payable.

WARRANTS_AND_OPTIONS

WARRANTS AND OPTIONS	9 Months Ended
	Sep. 30, 2014
Other Liabilities Disclosure [Abstract]	'
WARRANTS AND OPTIONS	'
	NOTE 8 – WARRANTS AND OPTIONS
	As of September 30, 2014, there were no warrants or options outstanding to acquire any additional shares of common stock.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 9 – SUBSEQUENT EVENTS
	On November 13, 2014, the Board of Directors (the “Board”) of Capstone Financial Group, Inc. (the “Company”) concluded that the previously issued audited consolidated financial statements and other financial information contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013 failed to properly account for certain financial information.  Consequently, the Board has concluded that for comparative purposes the previously issued unaudited financial statements and certain other financial information contained in the Company’s Quarterly Reports on Form 10-Q for the fiscal periods ended March 31, 2014 and June 30, 2014, and the Company’s earnings releases and other financial communications subsequent to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013 (collectively, the “Prior Financial Information”), should no longer be relied upon.
	The Board found through a thorough review that its Prior Financial Information did not properly reflect approximately $2.6 million in loans by a related party and approximately $3.2 million in Company expenses in 2013.  The Company has engaged a new accountant and new auditor to revise and amend the Prior Financial Information.
	The Board has discussed the matters disclosed in this Form 8-K pursuant to this Item 4.02 with the Company's current independent registered public accounting firm, Squar Milner, and its former independent registered public accounting firm, Seale & Beers, CPAs.
	As a result of this, Management is reassessing its internal accounting process and control procedures and will report its conclusions in the 2014 Form 10-K.
	The Company intends to file an amended Form 10-K with restated financial statements for the fiscal year ended December 31, 2013 and amended Form 10-Q with restated financial statements for the fiscal quarters ended March 31, 2014 and June 30, 2014 (collectively, the “Amended Reports”) as soon as practicable to correct the errors. The Amended Reports may also correct certain other immaterial errors in connection with the restatement.
	.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Organization	'
	Organization
	The Company was incorporated on July 10, 2012 (Date of Inception) under the laws of the State of Nevada, as Creative App Solutions, Inc.  On August 23, 2013, the Company amended its articles of incorporation and changed their name to Capstone Financial Group, Inc.
	During the period of inception (July 10, 2012) through December 31, 2012, the Company had not commenced significant operations and, in accordance with ASC Topic 915, the Company was considered a development stage company.  During the year ended December 31, 2013, the Company exited the development stage.
Nature of operations	'
	Nature of operations
	During the quarter ended June 30, 2014 the Company changed its business plan and will use its own capital to acquire the outstanding stock of other companies, working closely and constructively with the management and boards of those companies, and aiming to significantly enhance their long-term earnings power and thus increase shareholder value. The Company will also actively trade in our strategic investment positions and will enter into private securities transactions with those positions to capitalize on price fluctuations and realize profits or minimize losses.
Cash and cash equivalents	'
	Cash and cash equivalents
	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Investments	'
	Investments
	Investments primarily comprise strategic non-controlling equity ownership interests. These strategic investments are accounted for under either the equity method, at fair value, or at cost. The equity method of accounting is used when the Company has significant influence. Strategic investments with a readily determinable fair value are held at fair value.  When strategic investments do not have a readily determinable fair value, and the Company is not considered to exert significant influence on operating and financial policies of the investee, the investment is held at a value determined by the use of mark-to-model valuation techniques or is held at cost, less impairment if any.
	Strategic investments are reviewed on an ongoing basis to ensure that the carrying values of the investments have not been impaired. If the Company determines that an impairment loss on a strategic investment has occurred due to a decline in fair value or other market conditions, the investment is written down to its estimated fair value
Revenue recognition	'
	Revenue recognition
	We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the company has made a strategic investment for its own account; (3) the gain from our investment is fixed or determinable; and (4) the recognition of gains (realized or unrealized) from our investments.
	The Company will record revenue when it is realizable and earned and the services have been rendered to the customers.  During the nine months ended September 30, 2014, the Company recorded $33,703 in revenue related to financial services consulting and commissions that were assigned by an officer, director, and shareholder of the Company.  The assignment was necessary since the officer, director and shareholder holds the proper licenses in order to conduct business.
Advertising costs	'
	Advertising costs
	Advertising costs are anticipated to be expensed as incurred. Advertising and marketing costs included in general and administrative expenses for the nine months ended September 30, 2014 were $21,048.
Fair value of financial instruments	'
	Fair value of financial instruments
	Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.
	Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market.  Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.
	Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.
	Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.
	The Company used level 2 inputs for the valuation of its trading securities.
Stock-based compensation	'
	Stock-based compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718, which requires the Company to recognize expenses related to the fair value of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
Earnings per share	'
	Earnings per share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.  As of September 30, 2014, there were no dilutive common shares outstanding.
Use of estimates	'
	Use of estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.
Concentration of revenue	'
	Concentration of revenue
	During the nine months ended September 30, 2014, there was $33,703 in revenue generated from one customer for consulting services.  Additionally, there were realized and unrealized gains recorded from one security holding.
Income taxes	'
	Income taxes
	The Company follows ASC Topic 740 for recording the provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expenses or benefits are based on the changes in the asset or liability each period. If available evidence suggests that it is more likely than not that some portion or all of the deferred tax assets will not be realized, a valuation allowance is required to reduce the deferred tax assets to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income taxes in the period of change.
	Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse.
	The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of those tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities. As of September 30, 2014 the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company.
	The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months.
	The Company classifies tax-related penalties and net interest as income tax expense. As of September 30, 2014 no income tax expense has been incurred.
Recent pronouncements	'
	Recent pronouncements
	The Company has evaluated the recent accounting pronouncements through the date of this filing and believes that none of them will have a material effect on the company’s financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Revenue related	$33,703
Advertising and marketing costs	21,048
Revenue generated from one customer	$33,703
Retroactive tax positions	50.00%

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended	9 Months Ended
	Jun. 30, 2014	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Net income	'	$54,574,184
Unrealized gains on trading securities	$52,090,075	$54,522,426

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Aug. 18, 2014	Dec. 31, 2013
Equity [Abstract]	'	'	'
Common stock par value	$0.00	'	$0.00
Common stock shares authorized	2,000,000,000	'	2,000,000,000
Preferred stock par value	$0.00	'	$0.00
Preferred stock shares authorized	10,000,000	'	10,000,000
Common stock shares total	522,000	'	'
Common stock for cash	$443,700	'	'
Shares valued	'	169,412	'
Stock subscriptions payable.	$171,500	$144,000	'