Capstone Financial 10-K 30 Apr 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Apr. 24, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	CAPSTONE FINANCIAL GROUP, INC.
Entity Central Index Key	1558432
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
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 Public Float			$64,541,448
Entity Common Stock, Shares Outstanding		94,564,648
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

STATEMENT_OF_FINANCIAL_CONDITI

STATEMENT OF FINANCIAL CONDITION (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Financial instruments, at fair value	$28,838,301
Cash	12,685
Note receivable	603,952
Line of credit receivable, net - related party		580,043
Accrued interest receivable - related party		6,542
Prepaid expense	86,209	16,895
Furniture and equipment, net	6,500
Deposit	65,000	100,000
Total assets	29,612,647	703,480
LIABILITIES
Accounts payable		12,973
Accrued taxes payable	1,600	800
Accrued expenses	45,524
Accrued payroll liabilities	1,423	11,960
Accrued interest payable - related party	4,431	4,519
Short term advances payable - related party	94,306
Note payable - related party	1,203,552
Deferred Revenue	116,662
Warrant put option	9,973,684
Deferred tax liability	6,742,723
Total liabilities	18,183,905	30,252
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value, 10,000,000 shares authorized, no and no shares issued and outstanding
Common stock, $0.001 par value, 2,000,000,000 shares authorized; 94,564,648 and 93,025,000 issued and outstanding as of December 31, 2014 and 2013, respectively	94,565	93,025
Additional paid in capital	1,176,633	1,353,677
Retained earnings (deficit)	10,157,544	-773,474
Total stockholders' equity	11,428,742	673,228
Total liabilities and stockholders' equity	$29,612,647	$703,480

STATEMENT_OF_FINANCIAL_CONDITI1

STATEMENT OF FINANCIAL CONDITION (Parenthetical) (USD $)	Dec. 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	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	94,564,648	93,025,000
Common stock shares outstanding	94,564,648	93,025,000

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Investment Income:
Services income	$83,338	$171,188
Interest - related party	36,585
Total revenue	119,923	171,188
Operating expenses:
Payroll expense	243,107	205,607
Professional fees	360,241	383,760
General and administrative	606,740	302,150
Forgiveness of debt - related party	1,089,617
Interest expense		2,963
Interest expense - related party	20,916	4,938
Total operating expenses	2,320,621	899,418
Realized and Unrealized Loss on Investments
Realized gain on investment securities, net	1,019,326
Unrealized gain on investment securities, net	18,855,913
Gain on investments, net	19,875,239
Net income (loss) before tax	17,674,541	-728,230
Income tax provision (benefit)	6,743,523	800
Net income ( loss)	$10,931,018	($729,030)
Net income (loss) per share - basic and diluted	$0.12	($0.01)
Weighted average shares outstanding - basic and diluted	93,890,264	83,387,110

STATEMENTS_OF_STOCKHOLDERS_EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Common Stock	Additional Paid-In Capital	Retained Earnings (Deficit)	Total
Beginning Balance at Dec. 31, 2012	$80,200	($75,700)	($44,444)	($39,944)
Beginning Balance, Shares at Dec. 31, 2012	80,200,000
Shares issued for cash	10,000	40,000		50,000
Shares issued for cash, Shares	10,000,000
Issuance of common stock for services	1,000	4,000		5,000
Issuance of common stock for services (shares)	1,000,000
Cancellation of common stock for services	-1,000	-4,000		-5,000
Cancellation of common stock for services (shares)	-1,000,000
Shares issued for cash	1,470	306,732		308,202
Shares issued for cash, Shares	1,470,000
Shares issued for cash	1,355	1,082,645		1,082,645
Shares issued for cash, Shares	1,355,000
Net income			-729,030	-729,030
Ending Balance at Dec. 31, 2013	93,025	1,353,677	-773,474	673,228
Ending Balance, Shares at Dec. 31, 2013	93,025,000
Shares issued for cash	488	414,512		415,000
Shares issued for cash, Shares	488,237
Shares issued for cash	412	349,788		350,200
Shares issued for cash, Shares	412,000
Shares issued for cash	438	371,562		371,562
Shares issued for cash, Shares	349,788
Shares issued for cash	202	171,298		171,500
Shares issued for cash, Shares	201,764
Demeed Dividend		-1,484,204		-1,484,204
Net income			10,931,018	10,931,018
Ending Balance at Dec. 31, 2014	$94,565	$1,176,633	$10,157,544	$11,428,742
Ending Balance, Shares at Dec. 31, 2014	94,564,648

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$10,931,018	($729,030)
Adjustments to reconcile net income to net cash used in operating activities:
Purchases of investments	-8,704
Net change in unrealized gain on investment securities	-18,855,913
Forgiveness of Debt - related party	1,089,617	14,202
Depreciation	333
(Increase) decrease in assets:
Note receivable	-603,952
Receivable line of credit, net - related party		-580,043
Accrued interest receivable - related party	-32,633	-6,542
Prepaid expense	76,282	-16,895
Deposits	35,000	100,000
Increase (decrease) in liabilities:
Accounts payable	-12,973	12,673
Accrued taxes payable	800	800
Accrued expenses	45,524
Accrued payroll liabilities	-10,537	11,960
Accrued interest payable - related party	22,122	4,236
Accrued interest payable		-501
Deferred revenue	116,662
Deferred tax liability	6,742,723
Net cash used in operating activities	-464,631	-1,389,140
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock, net of offering costs	1,308,700	1,428,000
Net proceeds of line of credit - related party	925,690	45,000
Short term advances payable - related party	94,306
Net cash provided by financing activities	477,316	1,383,000
Increase (decrease) in cash	12,685	-6,140
CASH AT BEGINNING OF PERIOD		6,140
CASH AT END OF PERIOD	12,685
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Assets acquired in acquisition	-152,429
Liabilities assumed in acquisition	1,636,633
Deemed dividend	($1,484,204)

ORGANIZATION_AND_DESCRIPTION_O

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS
	Organization
	The business focus of Capstone Financial Group, Inc. (the "Company") is to invest in stock of other companies. The Company seeks to discover, unlock and grow value in privately-held or illiquid companies, including through the exercise of friendly influence at a company in support of operational improvements and strategic initiatives. In some cases, the Company might be one of the largest shareholders of the other company.
	The Company seeks to work closely and constructively with the management and boards of the other companies. While the Company does not manage the day-to-day operations of these companies, the Company seeks to maintain a thorough understanding of how they operate and evaluate their performance and prospects on an ongoing basis.
	The Company may also seek to actively trade in its strategic investment positions and/or enter into private securities transactions with regard to those positions, to capitalize on price fluctuations and realize profits or minimize losses.
	The Company was incorporated on July 10, 2012 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.
	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. Effective in 2014, the Company transitioned its business plan to its current business focus.
	At December 31, 2014 the Company’s investments are entirely focused in one entity, Twinlab. Twinlab also holds a put to require the Company to exercise minimum monthly warrant amounts.  The Company is currently selling a portion of its investment in Twinlab to fund this put obligation. Management believes that it will be able to liquidate a sufficient portion of its investment and/or raise additional capital to fund its put obligation as and when it becomes due. However, no assurance can be given that market conditions in the future will continue to allow the Company to sell its investments in sufficient quantities to fund its put obligation or to raise additional capital to do so. (See Note 3)

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 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.
	Reclassifications
	Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no effect on the previous reported results of operations or stockholders’ equity.
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires the Company’s 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 any 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. 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.
	The Company’s investments are valued 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 below.
	Common Stocks
	Generally, when the Company invests in common stocks that are traded on the NASDAQ Markets or over-the-counter markets (such as the OTCBB, OTCQB or OTC Pink marketplaces), 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. Investments in non-marketable common stocks at December 31, 2014 were valued based on subsequent transactions with unrelated third parties. These positions are classified as Level 3 securities by the Company.
	Derivative Financial Instruments
	Derivative financial instruments include stock options and call and put warrants at December 31, 2014. Derivatives are accounted for at fair value with changes in fair value reported in operations. The significant unobservable inputs used in the fair value measurement of the Company’s derivative financial instruments include the underlying common stock, duration, volatility and discount rate, which are used in the Black-Scholes model. Changes to any of those inputs in isolation would result in fluctuations in the fair value measurement.
	Investment Transaction, Related Income and Expenses
	Purchases and sales of investments are recorded on a trade-date basis. Realized gains and losses on investments are recognized on the first-in, first-out method. Dividend income on investments owned is recognized on the exdividend date, net of applicable withholding taxes.
	Revenue Recognition
	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.
	Earnings per Share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share 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 December 31, 2014 and 2013, there were no dilutive common shares equivalents outstanding.
	Concentration Risks
	During the year ended December 31, 2014, the Company had $83,338 in revenue generated from two customers for consulting services and had interest income from a related party of $36,585.  During the year ended December 31, 2013, the Company had $164,593 in revenue generated from two customers.
	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 50% likelihood of being sustained upon examination by the taxing authorities. As of December 31, 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.
	Advertising costs
	Advertising costs are expensed as incurred. For the years ended December 31, 2014 and 2013, advertising costs of $62,816 and $44,173, respectively, were included in general and administrative expenses.
	Recent Accounting Pronouncements
	The Company has evaluated the recent accounting pronouncements through the date of this filing, and management does not expect adoption of such pronouncements to have an impact on the Company’s financial statements.

INVESTMENTS_AT_FAIR_VALUE

INVESTMENTS, AT FAIR VALUE	12 Months Ended
	Dec. 31, 2014
Investments, All Other Investments [Abstract]
INVESTMENTS, AT FAIR VALUE	NOTE 3 – INVESTMENTS, AT FAIR VALUE
	Investments in securities and unrealized gain, net are comprised of the following at December 31, 2014.
				Cost		Estimated			Unrealized
						Fair Value			Gain (Loss)
	ASSETS
	Common Stocks		$	6,215	$	8,350,500		$	8,344,288
	Unlisted Call Options			2,492		6,312,801			6,310,309
	Warrants - "A" (the First Warrant)			---		9,947,368			9,947,368
	Warrants - "B" (the Second Warrant)			---		4,227,632			4,227,632
			$	8,707	$	28,838,301		$	28,829,597
	LIABILITIES
	Warrant put option		$	---	$	-9,973,684		$	-9,973,684
	For the year ended December 31, 2014, the Company recorded a net unrealized gain on investment securities of $18,855,913.
	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 December 31, 2014, this investment is carried at $0 value under management’s valuation guidelines.
	In August 2014, the Company purchased 10,987,500 split-adjusted shares of common stock of Twinlab Consolidated Holdings, Inc. (“Twinlab”) in private transactions from 25 shareholders for total consideration of $3,296.  In November 2014, the Company sold 436,681 of these shares.
	In August 2014, the Company purchased options to acquire 8,743,000 outstanding shares of Twinlab’s Common Stock (collectively, the “Call Options”) in a private transaction from 14 stockholders, for total consideration of $2,623. The Call Options exercise price is $0.0001 per share and the Call Options expire in August 2015. Such options are immediately exercisable and in February 2015, the Company exercised 7,244,500 of those options.
	In September 2014, Twinlab issued to the Company a Series A Warrant 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”) and a Series B Warrant to purchase up to 22,368,421 shares of Twinlab’s Common Stock at an exercise price of $0.76 per share (the “Second Warrant”). Both the First Warrant and the Second Warrant are 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 and thereafter at a rate of no less than 1,461,988 shares of Common Stock (“the Minimum Amount”) per month (the “Minimum Rate”) over the term of the First Warrant, Twinlab has the right (subject to certain conditions) to require the Company to exercise the First Warrant at the Minimum Rate for the duration of the First Warrant.
	Fair Value of Financial Instruments
	The Company's financial instruments recorded at fair value have been categorized based upon a fair value hierarchy in accordance with accounting guidance. The following fair value hierarchy table presents information about the Company's financial instruments measured at fair value.
			Assets and Liabilities Measured at
			Fair Value on a Recurring Basis
			31-Dec-14									31-Dec-13
			Level 2			Level 3				Total		Total
	Assets
	Financial instruments, at fair value:
	Common Stocks		$	—		$	8,350,500			$	8,350,500	$	—
	Unlisted Call Options			—			6,312,801				6,312,801		—
	Warrants - "A" (the First Warrant)			—			9,947,368				9,947,368		—
	Warrants - "B" (the Second Warrant)			—			4,227,632				4,227,632		—
	Total Financial instruments, at fair value			—			28,838,301				28,838,301		—
	Total assets held at fair value		$	—		$	28,838,301			$	28,838,301	$	—
	Liabilities
	Financial instruments owed, at fair value:
	Warrant put option			—			9,973,684				9,973,684		—
	Total liabilities held at fair value		$	—		$	9,973,684			$	9,973,684	$	—
	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 or liability 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.
	At December 31, 2014, the Company recorded its investment in Twinlab common stock at $0.76 per share which is management's estimate of the fair market value and is based, in part, on the subsequent sale of Twinlab common shares to unrelated parties in 2015 (see Note 11).
	At December 31, 2014, the Company recorded its investment in the Call Options at the estimated fair market value of $0.76 per option share, which reflects management’s estimate of the fair market value of the underlying common stock of Twinlab.
	At December 31, 2014, the Company recorded its investment in the First Warrant and the Second Warrant and its liability under the Put Agreement at management's estimate of the fair market value using the Black-Scholes option pricing model with the following weighted-average assumptions:
		For the year ended
		31-Dec-14
	Volatility	44%
	Risk - free interest rate	0.58%
	Dividend yield	-
	Expected life in years	2

LINE_OF_CREDIT_RECEIVABLE_NET_

LINE OF CREDIT RECEIVABLE, NET - RELATED PARTY	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
LINE OF CREDIT RECEIVABLE, NET - RELATED PARTY	NOTE 4 – LINES OF CREDIT, 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. (“Affluent”), which was owned and controlled by Darin Pastor. The line of credit bore interest at 2% per annum with principal and interest due on August 8, 2015. At December 31, 2013, the balance payable on the line of credit was $892,093.
	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 Darin Pastor. 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 December 31, 2013, the balance receivable on the line of credit was $1,472,136.
	Due to a right of offset, the receivable and payable under the crossing revolving lines of credit with Affluent had been presented in the accompanying balance sheet as a $580,043 net receivable at December 31, 2013.
	As part of an October 28, 2014 transaction, the crossing revolving lines of credit with Affluent were cancelled, and the Company forgave its $1,089,617 net receivable thereunder. (See Note 8.)

NOTE_RECEIVABLE

NOTE RECEIVABLE	12 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
NOTE RECEIVABLE	NOTE 5 – NOTE RECEIVABLE
	On November 14, 2014 the Company loaned $600,000 to Twinlab’s chief executive officer/controlling shareholder under an unsecured note due December 29, 2015 bearing interest at 5%. At December 31, 2014 the balance receivable on the note is $603,952.

DEPOSIT

DEPOSIT	12 Months Ended
	Dec. 31, 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. In 2014, the Company made a deposit of $65,000 toward an anticipated purchase transaction.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 7 – STOCKHOLDERS’ EQUITY
	On September 6, 2013, the Company effected 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 this forward stock split.

DEEMED_DIVIDEND_TO_RELATED_PAR

DEEMED DIVIDEND TO RELATED PARTY; FORGIVENESS OF DEBT - RELATED PARTY	12 Months Ended
	Dec. 31, 2014
Notes to Financial Statements
DEEMED DIVIDEND TO RELATED PARTY; FORGIVENESS OF DEBT - RELATED PARTY	NOTE 8 – DEEMED DIVIDEND TO RELATED PARTY; FORGIVENESS OF DEBT - RELATED PARTY
	On October 28, 2014, the Company entered into a transaction in which it acquired directly from Darin Pastor (the former sole shareholder of Affluent) certain fixed assets and prepaid expenses of Affluent amounting to $152,429 and assumed certain promissory notes of Affluent (which had been dissolved in April 2014) in favor of Darin Pastor with an aggregate outstanding principal balance of $1,636,633. In the transaction, liabilities exceeded assets transferred and a deemed dividend of $1,484,204 was recorded in additional paid-in capital. As the transaction was between related parties, the assets and liabilities transferred were recorded at their carryover bases. In connection with such transaction, the crossing revolving lines of credit between the Company and Affluent (see Note 4) were cancelled; the Company forgave its $1,089,617 net receivable thereunder and recorded a $1,089,617 loss.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES
	The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.
	At December 31, 2014 and 2013, the Company had cumulative federal operating loss carryforwards of $1,905,580 and $735,653, respectively, which begin to expire in 2032.
	The Company recognizes deferred tax assets to the extent that the Company believes these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income and tax-planning.
	Components of net deferred taxes are as follows at December 31, 2014 and 2013:
			2014			2013
	Deferred tax assets:
	Net operating loss carryforward		$	768,417		$	302,397
	Total deferred tax assets			768,417			302,397
	Less:  Valuation allowance			-			-302,397
	Net deferred tax assets		$	768,417		$	-
			2014			2013
	Deferred tax liabilities:
	Unrealized gains		$	7,511,140		$	-
	Net deferred tax liabilities			7,511,140			-
	Total deferred taxes		$	6,742,723		$	-
	The valuation allowance for deferred tax assets as of December 31, 2014 and 2013 was $0 and $302,397, respectively. The net operating losses will begin to expire in 2032.  In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized.  The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible.  Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment.
	Reconciliation between the statutory rate and the effective tax rate is as follows at December 31, 2014 and 2013:
			2014		2013
	Federal statutory rate		34.00%		-35.00%
	State taxes, net of federal benefit		4.15%		0.00%
	Change in valuation allowance		0%		35%
	Effective tax rate		38.15%		0%
	The components of income tax expense (benefit) for the years ended December 31, 2014 and 2013 are as follows:
			2014		2013
	Current tax expense (benefit)	$	800		800
	Deferred tax expense (benefit)		6,742,723		-
	Total income tax expense (benefit)	$	6,743,523		800

MARKET_CREDIT_AND_LIQUIDITY_RI

MARKET, CREDIT AND LIQUIDITY RISK	12 Months Ended
	Dec. 31, 2014
Risks and Uncertainties [Abstract]
MARKET, CREDIT AND LIQUIDITY RISK	NOTE 10 – MARKET, CREDIT AND LIQUIDITY RISK
	Market risk is the potential loss the Company may incur as a result of changes in the market or fair value of a particular financial instrument. Risks arise in options and warrant contracts from changes in the market or fair value of their underlying financial instruments.
	Credit risk is the potential loss the Company may incur as a result of the failure of a counterparty or an issuer to make payments according to the terms of a contract. Credit risk can arise from investment activities in financially distressed issuers. To manage this risk, the Company may seek to diversify its investment portfolio with respect to specific credits, sectors and asset classes.
	The Company is also subject to market concentration risk since a significant portion of its investment portfolio has similar characteristics, and is therefore affected similarly by changes in economic conditions.
	Investments of the Company trade in relatively thin markets and throughout the year, depending upon market conditions, may be considered illiquid. As a result, the market values can be more volatile and difficult to determine relative to other securities. In addition, if the Company is required to liquidate all or a portion of its portfolio quickly, it may realize significantly less than the value at which it previously recorded its investments.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 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 are no events which require adjustments to, or disclosure in, the financial statements for the period ended December 31, 2014.
	In February 2015, the Company exercised the Call Options. Optionors honored the exercise as to 7,244,500 Twinlab shares, and the acquisition of the 7,244,500 Twinlab shares has been completed. Other optionors have not yet honored the exercise, as to at least 1,498,500 Twinlab shares.
	In March and April 2015, the Company sold 2,210,756 Twinlab shares to unrelated third parties for approximately $1,680,159.
	In April 2015, the Company partially exercised the First Warrant and received 657,895 Twinlab shares in exchange for an aggregate exercise price of approximately $500,000.
	In April 2015, the Company entered into a 126-month Lease Agreement for 17,335 square feet of space in an office building at 8600 Transit Road, East Amherst, NY 14051, for the Company headquarters office. The lease extends to October 31, 2025. Base rent is $23,113 per month through April 30, 2016 (following a free base-rent period ending October 31, 2015), with annual 3% monthly base rent increases on each April 30 from 2016 through the end of the lease term.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
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.
Reclassifications	Reclassifications
	Certain reclassifications have been made to the prior year financial statements to conform to the current year presentation. The reclassification had no effect on the previous reported results of operations or stockholders’ equity.
Use of estimates	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires the Company’s 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 any 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. 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.
	The Company’s investments are valued 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 below.
Common Stocks	Common Stocks
	Generally, when the Company invests in common stocks that are traded on the NASDAQ Markets or over-the-counter markets (such as the OTCBB, OTCQB or OTC Pink marketplaces), 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. Investments in non-marketable common stocks at December 31, 2014 were valued based on subsequent transactions with unrelated third parties. These positions are classified as Level 3 securities by the Company.
Derivative financial instruments	Derivative Financial Instruments
	Derivative financial instruments include stock options and call and put warrants at December 31, 2014. Derivatives are accounted for at fair value with changes in fair value reported in operations. The significant unobservable inputs used in the fair value measurement of the Company’s derivative financial instruments include the underlying common stock, duration, volatility and discount rate, which are used in the Black-Scholes model. Changes to any of those inputs in isolation would result in fluctuations in the fair value measurement.
Investment Transaction, Related Income and Expenses	Investment Transaction, Related Income and Expenses
	Purchases and sales of investments are recorded on a trade-date basis. Realized gains and losses on investments are recognized on the first-in, first-out method. Dividend income on investments owned is recognized on the exdividend date, net of applicable withholding taxes.
Revenue recognition	Revenue Recognition
	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.
Earnings per share	Earnings per Share
	The Company follows ASC Topic 260 to account for the earnings per share. Basic earnings per common share 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 December 31, 2014 and 2013, there were no dilutive common shares equivalents outstanding.
Concentration Risks	Concentration Risks
	During the year ended December 31, 2014, the Company had $83,338 in revenue generated from two customers for consulting services and had interest income from a related party of $36,585.  During the year ended December 31, 2013, the Company had $164,593 in revenue generated from two customers.
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 50% likelihood of being sustained upon examination by the taxing authorities. As of December 31, 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.
Advertising costs	Advertising costs
	Advertising costs are expensed as incurred. For the years ended December 31, 2014 and 2013, advertising costs of $62,816 and $44,173, respectively, were included in general and administrative expenses.
Recent pronouncements	Recent Accounting Pronouncements
	The Company has evaluated the recent accounting pronouncements through the date of this filing, and management does not expect adoption of such pronouncements to have an impact on the Company’s financial statements.

INVESTMENTS_AT_FAIR_VALUE_Tabl

INVESTMENTS, AT FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2014
Investments At Fair Value Tables
Schedule of Investments in securities and unrealized gains	Investments in securities and unrealized gain, net are comprised of the following at December 31, 2014.
			Cost		Estimated			Unrealized
					Fair Value			Gain (Loss)
	ASSETS
	Common Stocks	$	6,215	$	8,350,500		$	8,344,288
	Unlisted Call Options		2,492		6,312,801			6,310,309
	Warrants - "A" (the First Warrant)		---		9,947,368			9,947,368
	Warrants - "B" (the Second Warrant)		---		4,227,632			4,227,632
		$	8,707	$	28,838,301		$	28,829,597
	LIABILITIES
	Warrant put option	$	---	$	-9,973,684		$	-9,973,684
Schedule of Assets and Liabilities measured at Fair Value on a Recurring Basis	The following fair value hierarchy table presents information about the Company's financial instruments measured at fair value.
		Assets and Liabilities Measured at
		Fair Value on a Recurring Basis
		31-Dec-14									31-Dec-13
		Level 2			Level 3				Total		Total
	Assets
	Financial instruments, at fair value:
	Common Stocks	$	—		$	8,350,500			$	8,350,500	$	—
	Unlisted Call Options		—			6,312,801				6,312,801		—
	Warrants - "A" (the First Warrant)		—			9,947,368				9,947,368		—
	Warrants - "B" (the Second Warrant)		—			4,227,632				4,227,632		—
	Total Financial instruments, at fair value		—			28,838,301				28,838,301		—
	Total assets held at fair value	$	—		$	28,838,301			$	28,838,301	$	—
	Liabilities
	Financial instruments, at fair value:
	Warrant put option		—			9,973,684				9,973,684		—
	Total liabilities held at fair value	$	—		$	9,973,684			$	9,973,684	$	—

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
Income Taxes Tables
Components of net deferred tax assets	Components of net deferred taxes are as follows at December 31, 2014 and 2013:
			2014			2013
	Deferred tax assets:
	Net operating loss carryforward		$	768,417		$	302,397
	Total deferred tax assets			768,417			302,397
	Less:  Valuation allowance			-			-302,397
	Net deferred tax assets		$	768,417		$	-
			2014			2013
	Deferred tax liabilities:
	Unrealized gains		$	7,511,140		$	-
	Net deferred tax liabilities			7,511,140			-
	Total deferred taxes		$	6,742,723		$	-
Reconciliation between the statutory rate and the effective tax	Reconciliation between the statutory rate and the effective tax rate is as follows at December 31, 2014 and 2013:
			2014		2013
	Federal statutory rate		34.00%		-35.00%
	State taxes, net of federal benefit		4.15%		0.00%
	Change in valuation allowance		0%		35%
	Effective tax rate		38.15%		0%
Schedule of Income Tax (Benifits)	The components of income tax expense (benefit) for the years ended December 31, 2014 and 2013 are as follows:
			2014		2013
	Current tax expense (benefit)	$	800		800
	Deferred tax expense (benefit)		6,742,723		-
	Total income tax expense (benefit)	$	6,743,523		800

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Dec. 31, 2014	Dec. 31, 2013
Assets [Member]
Total Assets/Liabilities Held at Fair Value	$28,838,301
Assets [Member] | Fair Value, Inputs, Level 2 [Member]
Total Assets/Liabilities Held at Fair Value
Assets [Member] | Fair Value, Inputs, Level 3 [Member]
Total Assets/Liabilities Held at Fair Value	28,838,301
Assets [Member] | Equity [Member]
Financial Investment owned at fair value	8,350,500
Assets [Member] | Equity [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment owned at fair value
Assets [Member] | Equity [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment owned at fair value	8,350,500
Assets [Member] | Option [Member]
Financial Investment owned at fair value	6,312,801
Assets [Member] | Option [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment owned at fair value
Assets [Member] | Option [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment owned at fair value	6,312,801
Assets [Member] | Warrant A [Member]
Financial Investment owned at fair value	9,947,368
Assets [Member] | Warrant A [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment owned at fair value
Assets [Member] | Warrant A [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment owned at fair value	9,947,368
Assets [Member] | Warrant B [Member]
Financial Investment owned at fair value	4,227,632
Assets [Member] | Warrant B [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment owned at fair value
Assets [Member] | Warrant B [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment owned at fair value	4,227,632
Liabilities [Member]
Total Assets/Liabilities Held at Fair Value	9,973,684
Liabilities [Member] | Fair Value, Inputs, Level 2 [Member]
Total Assets/Liabilities Held at Fair Value
Liabilities [Member] | Fair Value, Inputs, Level 3 [Member]
Total Assets/Liabilities Held at Fair Value	9,973,684
Liabilities [Member] | Option [Member]
Financial Investment owned at fair value	9,973,684
Liabilities [Member] | Option [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment owned at fair value
Liabilities [Member] | Option [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment owned at fair value	9,973,684
Liabilities [Member] | Corporate Debt [Member]
Financial Investment owned at fair value	1,033,000
Liabilities [Member] | Corporate Debt [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment owned at fair value
Liabilities [Member] | Corporate Debt [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment owned at fair value

INVESTMENTS_AT_FAIR_VALUE_Deta

INVESTMENTS, AT FAIR VALUE (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Unrealized gain on investment securities, net	$18,855,913
Assets [Member] | Cost [Member]
Unrealized gain on investment securities, net	8,707
Assets [Member] | Estimate of Fair Value [Member]
Unrealized gain on investment securities, net	28,838,301
Assets [Member] | Unrealized Gain (loss) [Member]
Unrealized gain on investment securities, net	28,829,597
Assets [Member] | Equity [Member] | Cost [Member]
Unrealized gain on investment securities, net	6,215
Assets [Member] | Equity [Member] | Estimate of Fair Value [Member]
Unrealized gain on investment securities, net	8,350,500
Assets [Member] | Equity [Member] | Unrealized Gain (loss) [Member]
Unrealized gain on investment securities, net	8,344,285
Assets [Member] | Option [Member] | Cost [Member]
Unrealized gain on investment securities, net	2,492
Assets [Member] | Option [Member] | Estimate of Fair Value [Member]
Unrealized gain on investment securities, net	6,312,801
Assets [Member] | Option [Member] | Unrealized Gain (loss) [Member]
Unrealized gain on investment securities, net	6,310,309
Assets [Member] | Warrant A [Member] | Cost [Member]
Unrealized gain on investment securities, net
Assets [Member] | Warrant A [Member] | Estimate of Fair Value [Member]
Unrealized gain on investment securities, net	9,947,368
Assets [Member] | Warrant A [Member] | Unrealized Gain (loss) [Member]
Unrealized gain on investment securities, net	9,947,368
Assets [Member] | Warrant B [Member] | Cost [Member]
Unrealized gain on investment securities, net
Assets [Member] | Warrant B [Member] | Estimate of Fair Value [Member]
Unrealized gain on investment securities, net	4,227,632
Assets [Member] | Warrant B [Member] | Unrealized Gain (loss) [Member]
Unrealized gain on investment securities, net	4,227,632
Liability [Member] | Warrant Put Option [Member] | Cost [Member]
Unrealized gain on investment securities, net
Liability [Member] | Warrant Put Option [Member] | Estimate of Fair Value [Member]
Unrealized gain on investment securities, net	-9,973,684
Liability [Member] | Warrant Put Option [Member] | Unrealized Gain (loss) [Member]
Unrealized gain on investment securities, net	($9,973,684)

INVESTMENTS_AT_FAIR_VALUE_Deta1

INVESTMENTS, AT FAIR VALUE (Details 2) (Fair Value, Measurements, Recurring [Member], USD $)	Dec. 31, 2014	Dec. 31, 2013
Assets [Member]
Total Assets/Liabilities Held at Fair Value	$28,838,301
Assets [Member] | Fair Value, Inputs, Level 2 [Member]
Total Assets/Liabilities Held at Fair Value
Assets [Member] | Fair Value, Inputs, Level 3 [Member]
Total Assets/Liabilities Held at Fair Value	28,838,301
Assets [Member] | Equity [Member]
Financial Investment at fair value	8,350,500
Assets [Member] | Equity [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment at fair value
Assets [Member] | Equity [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment at fair value	8,350,500
Assets [Member] | Option [Member]
Financial Investment at fair value	6,312,801
Assets [Member] | Option [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment at fair value
Assets [Member] | Option [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment at fair value	6,312,801
Assets [Member] | Warrant A [Member]
Financial Investment at fair value	9,947,368
Assets [Member] | Warrant A [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment at fair value
Assets [Member] | Warrant A [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment at fair value	9,947,368
Assets [Member] | Warrant B [Member]
Financial Investment at fair value	4,227,632
Assets [Member] | Warrant B [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment at fair value
Assets [Member] | Warrant B [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment at fair value	4,227,632
Liabilities [Member]
Total Assets/Liabilities Held at Fair Value	9,973,684
Liabilities [Member] | Fair Value, Inputs, Level 2 [Member]
Total Assets/Liabilities Held at Fair Value
Liabilities [Member] | Fair Value, Inputs, Level 3 [Member]
Total Assets/Liabilities Held at Fair Value	9,973,684
Liabilities [Member] | Option [Member]
Financial Investment at fair value	9,973,684
Liabilities [Member] | Option [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Investment at fair value
Liabilities [Member] | Option [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Investment at fair value	$9,973,684

INVESTMENTS_AT_FAIR_VALUE_Deta2

INVESTMENTS, AT FAIR VALUE (Details 3)	12 Months Ended
	Dec. 31, 2014
Investments At Fair Value Details 3
Volatility	44.00%
Risk - free interest rate	0.58%
Dividend yield
Expected life in years	2 years

LINE_OF_CREDIT_RECEIVABLE_NET_1

LINE OF CREDIT RECEIVABLE, NET - RELATED PARTY (Details Narrative) (USD $)	12 Months Ended		0 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Sep. 13, 2014	Aug. 08, 2014
Line of credit Balance Payable	$925,690	$45,000
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	$1,032,882

DEPOSIT_Details_Narrative

DEPOSIT (Details Narrative) (USD $)	Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Deposit Details Narrative
Deposits made by Company	($65,000)	$65,000	($100,000)

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	0 Months Ended	1 Months Ended
	Sep. 06, 2013	Aug. 31, 2014	Jun. 30, 2014	Feb. 28, 2014	Dec. 31, 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		437,647	412,000	488,237	94,564,648	59,412	1,000	93,025,000
Common stock for cash		$372,000	$350,200	$415,000
Stock subscriptions payable.		$27,500
Common Stock Forward Stock Split	20:01

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Net operating loss carryforward	$768,417	$302,397
Total deferred tax assets	768,417	302,397
Less: Valuation allowance		-302,397
Net deferred tax assets	768,417
Deferred tax liabilities:
Unrealized gains	7,511,140
Net deferred tax liabilities	7,511,140
Total deferred taxes	$6,742,723

INCOME_TAXES_Details_2

INCOME TAXES (Details 2)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Taxes Details 2
Federal statutory rate	34.00%	-35.00%
State taxes, net of federal benefit	4.15%	0.00%
Change in valuation allowance	0.00%	35.00%
Effective tax rate	38.15%	0.00%

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Taxes Details 3
Current tax expense (benefit)	$800	$800
Deferred tax expense (benefit)	6,742,723
Total income tax expense (benefit)	$6,743,523	$800