Capstone Financial 10-Q/A 8 Apr 15 2014 Q2 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Apr. 08, 2015
Document And Entity Information
Entity Registrant Name	CAPSTONE FINANCIAL GROUP, INC.
Entity Central Index Key	1558432
Document Type	10-Q
Document Period End Date	30-Jun-14
Amendment Flag	TRUE
Amendment Description	Capstone Financial Group, Inc. is filing this amendment of its Quarterly Report on Form 10-Q for the second quarter of 2014 in order to (a) correct the reporting of substantial loans by a related party and substantial Company expenses (as a result of which the Company's Board of Directors concluded on November 13, 2014 that for comparative purposes the previously issued unaudited financial statements and certain other financial information contained in the original Form 10-Q should no longer be relied upon, (b) conform the financial statements to the accounting and financial reporting conventions of the investment company industry, in view of the 2014 change in the Company's business focus, (c) revise certain asset valuations, and (d) make certain other corrections.
Current Fiscal Year End Date	-19
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	93,925,237	94,564,648
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2014

STATEMENT_OF_FINANCIAL_CONDITI

STATEMENT OF FINANCIAL CONDITION (Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current assets:
Cash	$9,466
Line of credit receivable, net - related party	731,980	580,043
Accrued interest receivable - related party	25,237	6,542
Prepaid expense	1,939	16,895
Deposit	175,800	100,000
Total assets	944,422	703,480
LIABILITIES
Accounts payables		12,973
Accrued taxes payable	800	800
Accrued payroll liabilities	928	11,960
Accured interest payable - related party	16,350	4,519
Total liabilities	18,078	30,252
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no shares issued and outstanding as June 30, 2014 and December 31, 2013
Common stock, $0.001 par value, 2,000,000,000 shares authorized; issued and outstanding 93,925,237 at June 30, 2014 and 93,025,000 at December 31, 2013	93,925	93,025
Additional paid in capital	2,117,977	1,353,677
Common stock subscription - (169,412 shares)	144,000
Accumulated deficit	-1,429,558	-773,474
Total stockholders' equity	926,344	673,228
Total liabilities and stockholders' equity	$944,422	$703,480

STATEMENT_OF_FINANCIAL_CONDITI1

STATEMENT OF FINANCIAL CONDITION (Unaudited) (Parenthetical) (USD $)	Jun. 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	93,925,237	93,025,000
Common stock shares outstanding	93,925,237	93,025,000
Stock subscribed - Common	169,412

STATEMENTS_OF_OPERATIONS_Unaud

STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenue:
Interest - related party	$10,188		$18,695
Total revenue	10,188		18,695
Operating expenses:
Payroll expense	45,821		122,155
Professional fees	102,960	45,148	185,522	109,096
General and administrative	186,876	752	365,936	1,433
Interest expense		1,333		2,311
Interest expense - related party	7,008	150	11,831	298
Total expenses	342,665	47,383	685,444	113,138
Realized and Unrealized Gain (Loss) on Investments
Net realized gain on investment securities	13,584		13,584
Unrealized loss on investment securities			-2,919
Net Gain on investments	13,584		10,665
Net loss	($318,893)	($47,383)	($656,084)	($113,138)
Net loss per share - basic and diluted	$0	($0.01)	($0.01)	$0
Shares used in computation of basic and diluted earnings per share	93,758,721	4,510,000	93,499,507	4,358,066

STATEMENT_OF_CHANGES_IN_EQUITY

STATEMENT OF CHANGES IN EQUITY (DEFICIT) (Unaudited) (USD $)	Common Stock	Additional Paid-In Capital	Retained Loss	Stock subscriptions receivable [Member]	Total
Beginning Balance at Dec. 31, 2013	$93,025	$1,353,677	($773,474)		$673,228
Beginning Balance, Shares at Dec. 31, 2013	93,025,000
Shares issued for cash	900	764,300			350,200
Shares issued for cash, Shares	900,237
Shares issued for Affluent acquisition	1				1
Shares issued for Affluent acquisition, Shares	1,000
Stock subscription receivable				144,000	144,000
Net loss			-656,084		-656,084
Ending Balance at Jun. 30, 2014	$93,925	$2,117,977	($1,429,558)	$144,000	$926,344
Ending Balance, Shares at Jun. 30, 2014	93,925,237

STATEMENTS_OF_CASH_FLOWS_Unaud

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	($656,084)	($113,138)
Adjustments to reconcile net income to net cash used in operating activities:
Purchase of investments	-2,919
Net change in unrealized depreciation on investment securities	2,919
(Increase) decrease in operating assets:
Accrued interest receivable - related party	-18,695
Prepaid expense	14,956
Deposits	-75,800
Increase (decrease) in operating liabilities:
Accounts payable	-12,973	149
Accrued payroll liabilities	-11,032
Accrued interest payable - related party	11,831	297
Accrued interest payable		2,311
Net cash used in operating activities	-747,797	-110,381
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock, net of offering costs	765,200	50,000
Proceeds from sale of stock subscriptions received	144,000
Net repayments of line of credit, net - related party	-151,937	57,200
Net cash provided by financing activities	757,263	107,200
NET CHANGE IN CASH	9,466	-3,181
CASH AT BEGINNING OF PERIOD		6,140
CASH AT END OF PERIOD	$9,466	$2,959

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
	Organization
	Capstone Financial Group, Inc. ("Capstone or the "Company"), an investment company headquartered in Irvine, California, uses capital to acquire the outstanding stock of other companies. Capstone does not produce goods or services itself.  Rather, its primary purpose is to own and trade shares of other companies. Capstone's principals have previous experience of implementing operational improvements through the exercise of influence at a company, often as a result of becoming one of its largest shareholders. The principals seek to improve privately-held or illiquid companies through operational and strategic initiatives designed to increase their overall value.
	Capstone works with the management and boards of its portfolio companies, aiming to significantly enhance the portfolio companies long-term earnings power in an effort to increase shareholder value.  While Capstone does not manage the day-to-day operations of these companies, Capstone maintains a thorough understanding of how these companies operate and evaluates their performance and prospects on an ongoing basis.
	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 its 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 Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 915, the Company was considered a development stage company.  During the year ended December 31, 2013, the Company exited the development stage and effective January 1, 2014 transitioned its business plan to that of an investment company.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accompanying financial statements have been prepared using the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America (“GAAP”), and the accounting and financial reporting conventions of the investment company industry.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires Company management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of 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.
	Cash Equivalents
	The Company considers only investments in short-term money market funds with original maturities of three months or less to be cash equivalents.
	Investments
	Investments primarily comprise strategic, non-controlling equity ownership interests in privately held or illiquid businesses. These strategic investments are accounted for at fair value. The Company currently values its investments at fair value as determined by internal valuation guidelines as well as outside appraisals.
	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.
	Fair Value Measurements
	GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:
		•	Level 1: Inputs to the valuation methodology are quoted prices, unadjusted, for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and shall be used to measure fair value whenever available.
		•	Level 2: Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets; inputs to the valuation methodology include quoted prices for identical or similar assets or liabilities in markets that are not active; or inputs to the valuation methodology that are derived principally from or can be corroborated by observable market data by correlation or other means.
		•	Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Level 3 assets and liabilities include financial instruments whose value is determined using discounted cash flow methodologies, as well as instruments for which the determination of fair value requires significant management judgment or estimation.
	This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs used in valuing certain financial assets and liabilities were unavailable. In situations where there is little, if any, market activity for an asset at the measurement date, the fair value measurement objective remains to measure the financial asset at the price that would be received by the holder of the financial asset (or liability) in an orderly transaction that is not a forced liquidation or distressed sale at the measurement date.
	The following describes the valuation methodologies the Company uses to measure its investments at fair value on a recurring basis:
	Common Stocks
	Generally, when the Company invests in common stocks that are traded on the NASDAQ Markets or over-the-counter markets (such as OTCBB or Pink Sheets), such common stocks are valued at the last traded price. If there is no trade on a measurement date, the Company will typically value the common stock at the closing bid price. However, in certain circumstances, the closing trading price is not considered to be a fair indication of the value for which the Company can sell the common stock. In such cases, the common stock must be analyzed to determine what exit price the Company would receive when liquidating the position. These positions are classified as Level 3 securities by the Company.
	The significant unobservable inputs used in the fair value measurement of the Company’s Level 3 common stocks are duration and discount rate, which are used in a discounted cash flow model. Increases or decreases in any of those inputs in isolation would result in a lower or higher fair value measurement, respectively.
	The following table sets forth the Company’s investments by level within the fair value hierarchy. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The valuation methodology for each investment type and discussion of key unobservable inputs is described above
	Revenue Recognition - Investment Services
	The Company recognizes revenue for services when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the investment banking service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable.
	The Company will record revenue when it is realizable and earned and the investment services have been rendered to the customers.  During the three months and six months ended June 30, 2014, the Company recorded $13,584 in revenue related to realized gains on securities. The Company also recorded interest income of $10,188 and $18,695 for the three and six months ending June 30, 2014 from a related entity.
	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 equivalents outstanding.
	Concentration of Revenue
	During the six months ended June 30, 2014, there was $33,703 in revenue generated from one customer for consulting services and interest income from a related party of $18,695.  Additionally, there were realized and very large unrealized gains recorded from one security holdings.
	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 June 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 June 30, 2014 no income tax expense has been incurred.
	Recent Accounting 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_UNCERTAINTY

GOING CONCERN UNCERTAINTY	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN UNCERTAINTY	NOTE 3 – GOING CONCERN UNCERTAINTY
	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
	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.

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2014
Investments, All Other Investments [Abstract]
INVESTMENTS	NOTE 4 – INVESTMENTS
	During the first quarter of 2014, the Company purchased shares in a company traded on the OTC Markets for a total of $2,919. The Company currently categorizes these holdings as level 3 assets. As of June 30, 2014, this investment is carried at $0 value based on management valuation guidelines.

LINE_OF_CREDIT_RECEIVABLE_NET_

LINE OF CREDIT RECEIVABLE, NET - RELATED PARTY	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]
LINE OF CREDIT RECEIVABLE, NET - RELATED PARTY	NOTE 5 – LINE OF CREDIT RECEIVABLE, NET – RELATED PARTY
	On August 8, 2013, the Company entered into (as borrower) an unsecured $500,000 revolving line of credit with Capstone Affluent Strategies, Inc., which was owned and controlled by the Company’s chief executive officer. The line of credit bore interest at 2% per annum with principal and interest due on August 8, 2015. At June 30, 2014, the balance payable on the line of credit was $1,400,374.
	On September 13, 2013, the Company entered into (as lender) an unsecured $500,000 revolving line of credit with Capstone Affluent Strategies, Inc., which was owned and controlled by the Company’s chief executive officer. In October 2013, the maximum amount available under this line of credit was increased to $2,000,000. The line of credit bore interest at 2% per annum with principal and interest due on September 13, 2015. At June 30, 2014, the balance receivable on the line of credit was $2,132,354.
	The above receivable and payable with Capstone Affluent Strategies, Inc. has been presented as a net receivable in the accompanying statements of financial position in the amount of $731,980 due to a right of offset. Capstone Affluent Strategies has been dissolved and is presented as a net receivable from Darin Pastor (See Note 7).

DEPOSIT

DEPOSIT	6 Months Ended
	Jun. 30, 2014
Banking and Thrift [Abstract]
DEPOSIT	NOTE 6 – DEPOSIT
	At December 31, 2013 the Company had made a $100,000 deposit related to an anticipated purchase transaction. In February 2014, the transaction was cancelled and the $100,000 was repaid to the Company. During the first six months of 2014 the Company made a deposit of $65,000 toward acquiring another entity as well as $110,800 for developmental costs associated with software which was refunded in the third quarter of 2014. The deposit relating to the entity acquisition remains outstanding.

LINE_OF_CREDIT_PAYABLE_RELATED

LINE OF CREDIT PAYABLE - RELATED PARTY	6 Months Ended
	Jun. 30, 2014
Receivables [Abstract]
LINE OF CREDIT PAYABLE - RELATED PARTY	NOTE 7 – LINE OF CREDIT PAYABLE – RELATED PARTY
	On August 8, 2013, the Company executed a revolving credit line with an entity owned and controlled by the Company’s chief executive officer 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 (See Note 5).

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2014
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8 – 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.
	On September 6, 2013, the Company affected a 20-for-1 forward stock split of its $0.001 par value common stock and increased its authorized common stock to 2,000,000,000 shares.
	All shares and per share amounts have been retroactively restated to reflect the split discussed above.
	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 June 2014, the Company issued 412,000 shares of common stock for cash of $350,200 and recorded a common stock subscription totaling $144,000.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES
	None

RESTATEMENT

RESTATEMENT	6 Months Ended
	Jun. 30, 2014
Notes to Financial Statements
RESTATEMENT	NOTE 10 – RESTATEMENT
	The table below reflects the original filing on Form 10-Q and the restatement of the original financial statements to correct their omission of certain operating expenses.
	2014 (As Originally Recorded)			30-Jun-14			2014 (As Restated)			30-Jun-14
	Cash		$	10,870
	Note Receivable			110,800			ASSETS:
	Prepaid expense			272,709			Cash and cash equivalents		$	9,466
	Total current assets			394,379
	Investment securities			2,433,867			Receivable line of credit, net - related party			731,980
	Furniture & Equipment, net			11,874			Receivable interest  - related party			25,237
	Accrued interest receivable - related party			—			Prepaids			1,939
	Deposit receivable			65,000			Other assets - deposit			175 800
	Total assets		$	2,905,120			Total assets		$	944,422
	LIABILITIES AND EQUITY						LIABILITIES AND EQUITY
							Accrued taxes payable		$	800
	Accounts payable		$	—			Accrued payroll liabilities			928
	Taxes payable			567,155			Accrued interest payable - related party			16,350
	Total current liabilities			567,155			Total current liabilities			18,078
	Note and interest payable - related party			2,255,640
	Total liabilities			2,822,795			Total liabilities			18,078
	Total stockholders' equity (deficit)			82,325			EQUITY			926,344
			$	2,905,120			Total liabilities and equity		$	944,422
	2014 (As Originally Recorded)					For the three and six months ended					2014 (As Restated)				For the three and six months ended
						June 30,									June 30,
	Revenue:				$	2,446,565		$	2,480,268		Investment income:			$	10,188	$	18,695
	Operating expenses:										Expenses:
		General and administrative				509,175			509,289			Payroll expense			45,821		122,155
		Payroll expense				57,378			114,517			Professional fees			102,960		185,522
		Bad debt expense				44,067			44,067			General and administrative			186,876		365,936
						-			-			Debt interest expense			-		-
						-			-			Interest expense - related party			7,008		11,831
		Professional fees				49,959			119,143						-		-
			Total operating expenses			660,579			787,016				Total expenses		342,665		685,444
	Other income (expense):
		Interest expense - related party				-25,148			-25,148		Realized and Unrealized Loss on Investments
			Total other income (expense)			-25,148			-25,148			Net realized gain on investment securities			13,584		13,584
	Net loss before benefit for income taxes					1,760,838			1,668,104			Unrealized loss on investment securities			-		-2,919
		Income tax				567,155			567,155				Net gain on investments		13,584		10,665
	Net loss				$	1,193,683		$	1,100,949		Net Loss			$	-318,893	$	(656,084)
	Weighted average number of common shares										Weighted average number of common shares
	outstanding - basic					93,768,248			93,540,285		outstanding - basic				93,758,721		93,499,507
	Net loss per share - basic				$	0.02		$	0.02		Net loss per share - basic			$	0	$	(0.01)

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS
	The Company has evaluated subsequent events through the date the financial statements were available to be issued. Except as noted below, there were no events which require adjustments to, or disclosure in, the financial statements for the period ended June 30, 2014.
	In August 2014, the Company purchased 10,987,500 shares of common stock of Twinlab Consolidated Holdings, Inc. (“Twinlab”) in private transactions from 25 shareholders, for total consideration of $3,296.
	During August 2014, the Company issued 437,647 shares of common stock for cash of $372,000 as well as recorded a stock payable totaling $27,500. In August 2014 the Company also rescinded 1,000 shares issued in January 2014 for the Affluent acquisition, which was rescinded in May 2014.
	Additionally, in August 2014, the Company purchased options to acquire 8,743,000 currently-outstanding shares of Twinlab’s Common Stock (collectively, the “Stock Option”) in a private transaction, for total consideration of $2,623. The Stock Option is exercisable at $0.005 per share and expires in August 2015. In November 2014 the Company exercised 436,681 of those options.
	In September 2014, Twinlab issued a Series A Warrant to the Company to purchase up to 52,631,579 shares of Twinlab’s Common Stock at an exercise price of $0.76 per share (the “First Warrant”).
	Twinlab also issued a Series B Warrant to the Company on September 2014 (the “Second Warrant”). Pursuant to the Second Warrant, the Company has the right to purchase up to 22,368,421 shares of Common Stock at an exercise price of $0.76 per share. The Second Warrant is exercisable from October 2014 through October 2017.
	Twinlab and the Company also entered into a Common Stock Put Agreement, dated as of September 30, 2014, as amended on December 15, 2014 (the “Put Agreement”). Pursuant to the Put Agreement, if the Company does not exercise the First Warrant by February 16, 2015 at a rate of no less than 1,461,988 shares of Common Stock (“the Minimum Amount”) per month over the term of the First Warrant (the “Minimum Rate”), Twinlab has the right (subject to certain conditions) to require the Company to exercise the First Warrant monthly at the Minimum Rate for the duration of the First Warrant. In April 2015, the Company exercised 263,158 shares of the "Minimum Amount" of shares per the agreement.
	In October 2014, the Company acquired directly from Darin Pastor (the former sole shareholder of Affluent), certain assets of Affluent and assumed certain liabilities of Affluent (which had been dissolved on April 2014). The Company specifically undertook liability for promissory notes with an original aggregate principal amount of $3.8 million by Capstone Affluent Strategies, Inc. in favor of Darin Pastor. In connection with those transactions, the crossing revolving lines of credit between the Company and Affluent were cancelled.
	In November 2014 the Company sold 436,681 Twinlab shares for approximately $997,000.
	During the fourth quarter ended December 31, 2014, the Company issued 201,764 shares of Company common stock to a total of five accredited investors for a total purchase price of $171,500.
	In February 2015, the Company exercised the Stock Option. Options honored the exercise price as to 7,244,500 Twin lab shares. Other options have not yet honored the exercise, as to at least 1,498,500 Twin lab shares.
	In March of 2015, the Company sold 2,079,158 Twin lab shares to unrelated parties for approximately $1,580,160.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]
Organization	Organization
	Capstone Financial Group, Inc. ("Capstone or the "Company"), an investment company headquartered in Irvine, California, uses capital to acquire the outstanding stock of other companies. Capstone does not produce goods or services itself.  Rather, its primary purpose is to own and trade shares of other companies. Capstone's principals have previous experience of implementing operational improvements through the exercise of influence at a company, often as a result of becoming one of its largest shareholders. The principals seek to improve privately-held or illiquid companies through operational and strategic initiatives designed to increase their overall value.
	Capstone works with the management and boards of its portfolio companies, aiming to significantly enhance the portfolio companies long-term earnings power in an effort to increase shareholder value.  While Capstone does not manage the day-to-day operations of these companies, Capstone maintains a thorough understanding of how these companies operate and evaluates their performance and prospects on an ongoing basis.
	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 its 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 Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 915, the Company was considered a development stage company.  During the year ended December 31, 2013, the Company exited the development stage and effective January 1, 2014 transitioned its business plan to that of an investment company.
Basis of Presentation	Basis of Presentation
	The accompanying financial statements have been prepared using the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America (“GAAP”), and the accounting and financial reporting conventions of the investment company industry.
Use of estimates	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires Company management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of 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.
Cash and cash equivalents	Cash Equivalents
	The Company considers only investments in short-term money market funds with original maturities of three months or less to be cash equivalents.
Investments	Investments
	Investments primarily comprise strategic, non-controlling equity ownership interests in privately held or illiquid businesses. These strategic investments are accounted for at fair value. The Company currently values its investments at fair value as determined by internal valuation guidelines as well as outside appraisals.
	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.
Fair value of financial instruments	Fair Value Measurements
	GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy that prioritizes the use of inputs used in valuation methodologies into the following three levels:
		•	Level 1: Inputs to the valuation methodology are quoted prices, unadjusted, for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and shall be used to measure fair value whenever available.
		•	Level 2: Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets; inputs to the valuation methodology include quoted prices for identical or similar assets or liabilities in markets that are not active; or inputs to the valuation methodology that are derived principally from or can be corroborated by observable market data by correlation or other means.
		•	Level 3: Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Level 3 assets and liabilities include financial instruments whose value is determined using discounted cash flow methodologies, as well as instruments for which the determination of fair value requires significant management judgment or estimation.
	This hierarchy requires the Company to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. For some products or in certain market conditions, observable inputs used in valuing certain financial assets and liabilities were unavailable. In situations where there is little, if any, market activity for an asset at the measurement date, the fair value measurement objective remains to measure the financial asset at the price that would be received by the holder of the financial asset (or liability) in an orderly transaction that is not a forced liquidation or distressed sale at the measurement date.
	The following describes the valuation methodologies the Company uses to measure its investments at fair value on a recurring basis:
	Common Stocks
	Generally, when the Company invests in common stocks that are traded on the NASDAQ Markets or over-the-counter markets (such as OTCBB or Pink Sheets), such common stocks are valued at the last traded price. If there is no trade on a measurement date, the Company will typically value the common stock at the closing bid price. However, in certain circumstances, the closing trading price is not considered to be a fair indication of the value for which the Company can sell the common stock. In such cases, the common stock must be analyzed to determine what exit price the Company would receive when liquidating the position. These positions are classified as Level 3 securities by the Company.
	The significant unobservable inputs used in the fair value measurement of the Company’s Level 3 common stocks are duration and discount rate, which are used in a discounted cash flow model. Increases or decreases in any of those inputs in isolation would result in a lower or higher fair value measurement, respectively.
	The following table sets forth the Company’s investments by level within the fair value hierarchy. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The valuation methodology for each investment type and discussion of key unobservable inputs is described above
Revenue Recognition - Investment Services	Revenue Recognition - Investment Services
	The Company recognizes revenue for services when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the investment banking service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable.
	The Company will record revenue when it is realizable and earned and the investment services have been rendered to the customers.  During the three months and six months ended June 30, 2014, the Company recorded $13,584 in revenue related to realized gains on securities. The Company also recorded interest income of $10,188 and $18,695 for the three and six months ending June 30, 2014 from a related entity.
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 equivalents outstanding.
Concentration of Revenue	Concentration of Revenue
	During the six months ended June 30, 2014, there was $33,703 in revenue generated from one customer for consulting services and interest income from a related party of $18,695.  Additionally, there were realized and very large unrealized gains recorded from one security holdings.
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 June 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 June 30, 2014 no income tax expense has been incurred.
Recent Accounting Pronouncements	Recent Accounting 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.

RESTATEMENT_Tables

RESTATEMENT (Tables)	6 Months Ended
	Jun. 30, 2014
Restatement Tables
Schedule of Restatement	2014 (As Originally Recorded)			30-Jun-14			2014 (As Restated)			30-Jun-14
	Cash		$	10,870
	Note Receivable			110,800			ASSETS:
	Prepaid expense			272,709			Cash and cash equivalents		$	9,466
	Total current assets			394,379
	Investment securities			2,433,867			Receivable line of credit, net - related party			731,980
	Furniture & Equipment, net			11,874			Receivable interest  - related party			25,237
	Accrued interest receivable - related party			—			Prepaids			1,939
	Deposit receivable			65,000			Other assets - deposit			175 800
	Total assets		$	2,905,120			Total assets		$	944,422
	LIABILITIES AND EQUITY						LIABILITIES AND EQUITY
							Accrued taxes payable		$	800
	Accounts payable		$	—			Accrued payroll liabilities			928
	Taxes payable			567,155			Accrued interest payable - related party			16,350
	Total current liabilities			567,155			Total current liabilities			18,078
	Note and interest payable - related party			2,255,640
	Total liabilities			2,822,795			Total liabilities			18,078
	Total stockholders' equity (deficit)			82,325			EQUITY			926,344
			$	2,905,120			Total liabilities and equity		$	944,422
	2014 (As Originally Recorded)					For the three and six months ended					2014 (As Restated)				For the three and six months ended
						June 30,									June 30,
	Revenue:				$	2,446,565		$	2,480,268		Investment income:			$	10,188	$	18,695
	Operating expenses:										Expenses:
		General and administrative				509,175			509,289			Payroll expense			45,821		122,155
		Payroll expense				57,378			114,517			Professional fees			102,960		185,522
		Bad debt expense				44,067			44,067			General and administrative			186,876		365,936
						-			-			Debt interest expense			-		-
						-			-			Interest expense - related party			7,008		11,831
		Professional fees				49,959			119,143						-		-
			Total operating expenses			660,579			787,016				Total expenses		342,665		685,444
	Other income (expense):
		Interest expense - related party				-25,148			-25,148		Realized and Unrealized Loss on Investments
			Total other income (expense)			-25,148			-25,148			Net realized gain on investment securities			13,584		13,584
	Net loss before benefit for income taxes					1,760,838			1,668,104			Unrealized loss on investment securities			-		-2,919
		Income tax				567,155			567,155				Net gain on investments		13,584		10,665
	Net loss				$	1,193,683		$	1,100,949		Net Loss			$	-318,893	$	(656,084)
	Weighted average number of common shares										Weighted average number of common shares
	outstanding - basic					93,768,248			93,540,285		outstanding - basic				93,758,721		93,499,507
	Net loss per share - basic				$	0.02		$	0.02		Net loss per share - basic			$	0	$	(0.01)

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2014
Accounting Policies [Abstract]
Revenue related to realized gains on securities	$14,752	$14,752
Unrealized gains related to securities	34,242,922	-2,919
Interest Income	10,188	18,695
Income from Financial Services Consulting and Commissions		$33,703
Retroactive tax positions	50.00%	50.00%

LINE_OF_CREDIT_RECEIVABLE_NET_1

LINE OF CREDIT RECEIVABLE, NET - RELATED PARTY (Details Narrative) (USD $)	6 Months Ended		0 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Sep. 13, 2014	Aug. 08, 2014
Line of credit Balance Payable	$151,937	($57,200)
Capstone Affluent Strategies, Inc. [Member]
Unsecured revolving line of credit			500,000	500,000
Line of Credit, interest			2.00%	2.00%
Line of credit Balance Payable			$2,132,354	$1,032,883

DEPOSIT_Details_Narrative

DEPOSIT (Details Narrative) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Deposit Details Narrative
Deposit made towards acquiring and entity	$65,000
Developmental costs associated with software	110,800
Total Deposits	$175,800	$100,000

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	0 Months Ended	1 Months Ended
	Sep. 06, 2013	Jun. 30, 2014	Feb. 28, 2014	Jun. 29, 2014	Mar. 31, 2014	Jan. 31, 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		93,925,237	488,237	412,000	59,412	1,000	93,025,000
Common stock for cash		$350,200	$415,001
Stock subscriptions payable.		$144,000
Common Stock Forward Stock Split	20:01

RESTATEMENT_Details

RESTATEMENT (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Current assets:
Cash	$9,466		$2,959	$6,140
Note Receivable	110,800
Prepaid Expenses	1,939	16,895
Other assets - deposit	-175,800	-100,000
Receivable line of credit, net - related party	731,980	580,043
Receivable interest - related party	25,237	6,542
Total assets	944,422	703,480
Current liabilities:
Accrued taxes payable	800	800
Accrued payroll liabilities	928	11,960
Accrued interest payable - related party	16,350	4,519
Total liabilities	18,078	30,252
Total stockholders' equity	926,344	673,228
Total liabilities and stockholders' equity	944,422	703,480
As Originally Recorded [Member]
Current assets:
Cash	10,870
Note Receivable	110,800
Prepaid Expenses	272,709
Other assets - deposit	65,000
Total current assets	394,379
Investment securites	2,433,867
Furniture & Equipment, net	11,874
Accrued interest receivable - related party
Total assets	2,905,120
Current liabilities:
Accrued taxes payable	567,155
Accrued interest payable - related party	2,255,640
Total current liabilities	567,155
Total liabilities	2,822,795
Total stockholders' equity	82,325
Total liabilities and stockholders' equity	2,905,120
Restatement [Member]
Current assets:
Cash	9,466
Prepaid Expenses	1,939
Other assets - deposit	175,800
Receivable line of credit, net - related party	731,980
Receivable interest - related party	25,237
Total assets	944,422
Current liabilities:
Accrued taxes payable	800
Accrued payroll liabilities	928
Accrued interest payable - related party	16,350
Total current liabilities	18,078
Total liabilities	18,078
Total stockholders' equity	926,344
Total liabilities and stockholders' equity	$944,422

RESTATEMENT_Details_2

RESTATEMENT (Details 2) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenue:
Total revenue	$10,188		$18,695
Operating expenses:
General and administrative	186,876	752	365,936	1,433
Payroll expense	45,821		122,155
Professional fees	102,960	45,148	185,522	109,096
Debt interest expense		1,333		2,311
Interest expense - related party	7,008	150	11,831	298
Total operating expenses	342,665	47,383	685,444	113,138
Realized and Unrealized Loss on Investments
Net realized gain on investment securities	13,584		13,584
Unrealized loss on investment securities			-2,919
Net loss on investments	13,584		10,665
Other income (expense):
Net loss per share - basic	$0	($0.01)	($0.01)	$0
Weighted average number of common shares outstanding - basic	93,758,721	4,510,000	93,499,507	4,358,066
As Originally Recorded [Member]
Revenue:
Total revenue	2,446,565		2,480,268
Operating expenses:
General and administrative	509,175		509,289
Payroll expense	57,378		114,517
Bad debt expense	44,067		44,067
Professional fees	49,959		119,143
Other expenses	-25,148		-25,148
Total operating expenses	660,579		787,016
Realized and Unrealized Loss on Investments
Net realized gain on investment securities
Unrealized loss on investment securities
Net loss on investments
Other income (expense):
Total other income (expense)	-25,148		-25,148
Net loss before benefit for income taxes	1,760,838		1,668,104
Income tax	567,155		567,155
Net Loss	1,193,683		1,100,949
Net loss per share - basic	$93,768,248		$93,540,285
Weighted average number of common shares outstanding - basic	0.02		0.02
Restatement [Member]
Revenue:
Total revenue	10,188		18,695
Operating expenses:
General and administrative	186,876		365,936
Payroll expense	45,821		122,155
Professional fees	102,960		240,566
Debt interest expense
Interest expense - related party	7,008		11,831
Total operating expenses	342,665		685,444
Realized and Unrealized Loss on Investments
Net realized gain on investment securities	13,584		13,584
Unrealized loss on investment securities			-2,919
Net loss on investments	13,584		10,665
Other income (expense):
Net Loss	($318,893)		($656,084)
Net loss per share - basic	$93,758,721		$93,499,507
Weighted average number of common shares outstanding - basic	0		-0.01