PHMC (TCAI) 10-K 28 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 28, 2014
Document And Entity Information	'	'
Entity Registrant Name	'ORION FINANCIAL GROUP INC	'
Entity Central Index Key	'0001560449	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	'	$0
Entity Common Stock, Shares Outstanding	'	62,128,395
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$40	$12,151
Total assets	40	12,151
Current liabilities:	'	'
Accounts payable and accrued expenses	15,000	'
Due to related party	11,417	'
Loan payable to shareholder	3,750	'
Total current liabilities	30,167	'
Total liabilities	30,167	'
Stockholders' equity (deficit):	'	'
Common stock, $0.001 par value,250,000,000 shares authorized 62,128,395 and 57,538,395 shares outstanding as of december 31, 2013 and december 31, 2012, respectively	62,128	57,538
Additional paid-in capital	80,689	28,892
Deficit accumulated during development stage	172,944	74,279
Total stockholders' equity (deficit)	-30,127	12,151
Total liabilities and stockholders' equity (deficit)	$40	$12,151

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock shares authorized	250,000,000	250,000,000
Common stock shares issued	62,128,395	57,538,395
Common stock shares outstanding	62,128,395	57,538,395

Statements_Of_Operations

Statements Of Operations (USD $)	9 Months Ended	12 Months Ended	21 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
Operating expenses	'	'	'
General and administrative expenses	$74,279	$98,665	$172,944
Net loss	($74,279)	($98,665)	($172,944)
Basic and diluted loss per share	($0.01)	$0	'
Basic and diluted weighted-average common shares outstanding	13,113,032	60,097,924	'

Statements_Of_Cash_Flows

Statements Of Cash Flows (USD $)	9 Months Ended	12 Months Ended	21 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
Cash flows from operating activities:	'	'	'
Net loss	($74,279)	($98,665)	($172,944)
Changes in operating assets and liabilities:	'	'	'
Accounts payable	'	15,000	15,000
Accounts payable- related party	'	11,417	11,417
Net cash used in operating activities	-74,279	-72,248	-146,527
Cash flows from financing activities:	'	'	'
Proceeds from stock issuance	86,330	56,387	142,717
Borrowings on debt	'	3,750	3,750
Contributed capital	100	'	100
Net cash provided by financing activities	86,430	60,137	146,567
Net increase in cash and cash equivalents	12,151	-12,111	40
Cash and cash equivalents - beginning	'	12,151	'
Cash and cash equivalents - ending	$12,151	$40	$40

Statement_Of_Changes_In_Stockh

Statement Of Changes In Stockholders' Equity (Deficit) (USD $)	Common Stock	Additional Paid-In Capital	Deficit Accumulated During Development Stage	Total
Balance, Amount at Mar. 25, 2012	'	'	'	'
Contributed Capital	'	$100	'	$100
Founders' shares, Shares	56,164,350	'	'	'
Founders' shares, Amount	56,164	-56,164	'	0
Shares issued for cash, Shares	1,374,045	'	'	'
Shares issued for cash, Amount	1,374	84,956	'	86,330
Net loss	'	'	-74,279	-74,279
Balance, Amount at Dec. 31, 2012	57,538	28,892	-74,279	12,151
Balance, Shares at Dec. 31, 2012	57,538,395	'	'	57,538,395
Shares issued for cash, Shares	2,000,000	'	'	'
Balance, Amount at Jan. 31, 2013	'	'	'	'
Balance, Amount at Dec. 31, 2012	57,538	28,892	-74,279	12,151
Balance, Shares at Dec. 31, 2012	57,538,395	'	'	57,538,395
Contributed Capital	'	'	'	'
Shares issued for cash, Shares	4,590,000	'	'	'
Shares issued for cash, Amount	4,590	51,797	'	56,387
Net loss	'	'	-98,665	-98,665
Balance, Amount at Dec. 31, 2013	$62,128	$80,869	($172,944)	($30,127)
Balance, Shares at Dec. 31, 2013	62,128,395	'	'	62,128,395

Organization_And_Nature_Of_Bus

Organization And Nature Of Business	12 Months Ended
	Dec. 31, 2013
Organization And Nature Of Business	'
Organization and nature of business	'
	Note 1 - Organization And Nature of Business
	Orion Financial Group Inc. (the “Company”) was incorporated in the state of Wyoming on March 26, 2012 with an authorized capital of 100,000,000 shares, which was subsequently increased to 250,000,000 shares of common stock, par value of $0.001 per share. The Company’s principal operations are located in San Jose, CA. The Company is a strategic merchant-banking firm providing services to companies requiring cutting-edge advice in the area of corporate growth strategies. The Company provides financing alternatives to experienced executives that seek to purchase (buy-side) divest (sell-side) or recapitalize their public or private company. The Company has selected December 31 as its fiscal year end.

Summary_Of_Significant_Account

Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies	'
Summary of significant accounting policies	'
	Note 2 - Summary of Significant Accounting Policies
	Basis of Presentation
	The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States.
	Development Stage Company
	The Company is currently a development stage enterprise reporting under the provisions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 915. Those standards require the Company to disclose its activities since the date of inception.
	Use Of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.
	Earnings per Share
	The Company computes net earnings per share in accordance with ASC 260 "Earnings per Share". ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.
	Income Taxes
	The Company accounts for income taxes using the asset and liability approach.   Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.
	Recent Accounting Pronouncements
	The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant effect on its financial statements.

Going_Concern

Going Concern	12 Months Ended
	Dec. 31, 2013
Going Concern	'
Going concern	'
	Note 3 – Going Concern
	The Company’s financial statements are prepared using generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs. If the Company is unable to obtain revenue producing contracts or financing, or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern.

Equity

Equity	12 Months Ended
	Dec. 31, 2013
Equity	'
Equity	'
	Note 4 – Equity
	In July 2012, the Company issued 56,164,350 founder shares determined to have a deminimis value given the company’s lack of assets and operations.
	In August 2012, the Company issued 1,044,045 shares to an investor for $86,000 at a price of $0.082 per share.
	Also during August and September 2012, the Company issued 330,000 shares at a price of $0.001 per share for cash of $330.
	In January 2013, the company issued 2,000,000 common shares for proceeds of $20,000.
	In August 2013, the Company issued 1,578,000 common shares for proceeds of $15,187.
	In September 2013, the Company issued 12,000 shares for proceeds of $1,200.
	In November 2013, the Company issued 1,000,000 shares for proceeds of $20,000.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Taxes	'
Income taxes	'
	Note 5– Income Taxes
	The Company follows Accounting Standards Codification 740, Accounting for Income Taxes.
	The Company did not have taxable income for the period from inception (March 26, 2012) through December 31, 2013. The Company’s deferred tax assets consisted of the following as of December 31:
		2013			2012
	Net operating losses carried forward	$	60,530		$	25,998
	Valuation allowance		(60,530	)		(25,998	)
	Net deferred income tax asset		—			—
	The Company has net operating losses carried forward of $172,944 available to offset taxable income in future years which begins expiring in 2023.

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions	'
Related party transactions	'
	Note 6– Related party transactions
	During the year ended December 31, 2013 and 2012 fees of $31,550 and $44,800 for consulting services were paid to our CEO. As of December 31, 2013, $11,417 was due to related parties for services and expenses paid on behalf of the Company.
	The Company engaged HP Accounting to provide accounting services to the Company. Bob Bates, the Company’s interim Chief Financial Officer and director, is a shareholder of HP Accounting. In 2013 it billed $3,500.

Loan_Payable_To_Shareholder

Loan Payable To Shareholder	12 Months Ended
	Dec. 31, 2013
Loan Payable To Shareholder	'
Loan payable to shareholder	'
	NOTE 7 – LOAN PAYABLE TO SHAREHOLDER
	A shareholder loaned the company $3,750 in December 2013. There are no specific terms of repayment.

Equity_Line

Equity Line	12 Months Ended
	Dec. 31, 2013
Equity Line	'
Equity line	'
	Note 8 – EQUITY LINE
	On July 29, 2013, the Company entered into a reserve equity financing agreement (the “Financing Agreement”) with AGS Capital Group, LLC, (“AGS”).  Pursuant to the Financing Agreement, the Company has the right, but not the obligation, to issue $25,000,000 of the Company’s common stock to AGS over the course of 3 years. AGS has indicated that once the Company’s stock starts trading they would loan funds under the agreement. For each advance, the Company may issue an amount of stock equal to $250,000. Such advance will not exceed more than 200% of the average daily trading volume for the previous 10 trading days. The purchase price of the shares shall be set at ninety-one percent (91%) of the lowest of the best closing bid prices of the stock during the fifteen consecutive weekday trading days immediately after the date on which the Company provides an advance notice.
	As of December 31, 2013, no shares have been issued under this agreement.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events	'
Subsequent Event	'
	Note 9 – Subsequent Events
	In January 2014, the Company issued 240,000 shares to investors for $6,000 at a price of $0.025 per share.

Summary_Of_Significant_Account1

Summary Of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies Policies	'
Basis of presentation	'
	Basis of Presentation
	The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States.
Development stage company	'
	Development Stage Company
	The Company is currently a development stage enterprise reporting under the provisions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 915. Those standards require the Company to disclose its activities since the date of inception.
Use of estimates	'
	Use Of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.
Earnings per share	'
	Earnings per Share
	The Company computes net earnings per share in accordance with ASC 260 "Earnings per Share". ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.
Income taxes	'
	Income Taxes
	The Company accounts for income taxes using the asset and liability approach.   Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.
Recent accounting pronouncements	'
	Recent Accounting Pronouncements
	The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant effect on its financial statements.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes Tables	'
Schedule of deferred tax assets	'
	The Company’s deferred tax assets consisted of the following as of December 31:
		2013			2012
	Net operating losses carried forward	$	60,530		$	25,998
	Valuation allowance		(60,530	)		(25,998	)
	Net deferred income tax asset		—			—

Income_Taxes_Schedule_Of_Defer

Income Taxes (Schedule Of Deferred Tax Assets) (Table Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Taxes Schedule Of Deferred Tax Assets Table Details	'	'
Net operating losses carried forward	$60,530	$25,998
Valuation allowance	60,530	25,998
Net deferred income tax asset	'	'

Organization_And_Nature_Of_Bus1

Organization And Nature Of Business (Narrative) (Details) (USD $)	Dec. 31, 2013	Nov. 25, 2013	Dec. 31, 2012	Mar. 27, 2012
Organization And Nature Of Business Narrative Details	'	'	'	'
Common stock, par value	$0.00	$0.00	$0.00	$0.00
Common stock shares authorized	250,000,000	250,000,000	250,000,000	100,000,000

Equity_Narrative_Details

Equity (Narrative) (Details) (USD $)

9 Months Ended

12 Months Ended

21 Months Ended

1 Months Ended

2 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Nov. 30, 2013

Sep. 30, 2013

Aug. 31, 2013

Jan. 31, 2013

Aug. 30, 2012

Jul. 31, 2012

Sep. 30, 2012

Dec. 31, 2012

Dec. 31, 2013

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Common Stock

Stock issued for founder, shares

'

'

'

'

'

'

'

'

56,164,350

'

56,164,350

'

Stock issued during the period for cash, shares

'

'

'

1,000,000

12,000

1,578,000

2,000,000

1,044,045

'

330,000

1,374,045

4,590,000

Stock issued during the period for cash, value

$86,330

$56,387

'

'

'

'

'

$86,000

'

$330

$1,374

$4,590

Proceeds from issuance of stock

$86,330

$56,387

$142,717

$20,000

$1,200

$15,187

$20,000

'

'

'

'

'

Sale of stock price per share

'

'

'

'

'

'

'

$0.08

'

$0.00

'

'

Income_Taxes_Narrative_Details

Income Taxes (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Income Taxes Narrative Details	'
Net operating losses carried forward	$172,944
Net operating losses carry forward expiration date	'
	Available to offset taxable income in future years which begins expiring in 2023.

Related_Party_Transactions_Nar

Related Party Transactions (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CEO	'	'
Fees for consulting and accounting services	$31,550	$44,800
HP Accounting	'	'
Fees for consulting and accounting services	$3,500	'

Loan_Payable_To_Shareholder_Na

Loan Payable To Shareholder (Narrative) (Details) (USD $)	12 Months Ended	21 Months Ended	1 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
			Loans Payable - Shareholder
Short-term Debt [Line Items]	'	'	'
Borrowings on debt	$3,750	$3,750	$3,750

Equity_Line_Narrative_Details

Equity Line (Narrative) (Details) (Financing Agreement - AGS Capital Group, LLC)	0 Months Ended
	Jul. 29, 2013
Financing Agreement - AGS Capital Group, LLC	'
Terms of financing agreement entered with AGS Capital Group, LLC	'
	On July 29, 2013, the Company entered into a reserve equity financing agreement (the “Financing Agreement”) with AGS Capital Group, LLC, (“AGS”).  Pursuant to the Financing Agreement, the Company has the right, but not the obligation, to issue $25,000,000 of the Company’s common stock to AGS over the course of 3 years. AGS has indicated that once the Company’s stock starts trading they would loan funds under the agreement. For each advance, the Company may issue an amount of stock equal to $250,000. Such advance will not exceed more than 200% of the average daily trading volume for the previous 10 trading days. The purchase price of the shares shall be set at ninety-one percent (91%) of the lowest of the best closing bid prices of the stock during the fifteen consecutive weekday trading days immediately after the date on which the Company provides an advance notice.

Subsequent_Events_Narrative_De

Subsequent Events (Narrative) (Details) (USD $)	9 Months Ended	12 Months Ended	1 Months Ended					2 Months Ended	9 Months Ended	12 Months Ended	1 Months Ended
	Dec. 31, 2012	Dec. 31, 2013	Nov. 30, 2013	Sep. 30, 2013	Aug. 31, 2013	Jan. 31, 2013	Aug. 30, 2012	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2013	Jan. 31, 2014
			Common Stock	Common Stock	Common Stock	Common Stock	Common Stock	Common Stock	Common Stock	Common Stock	Subsequent Event
											Common Stock
Stock issued during the period for cash, shares	'	'	1,000,000	12,000	1,578,000	2,000,000	1,044,045	330,000	1,374,045	4,590,000	240,000
Stock issued during the period for cash, value	$86,330	$56,387	'	'	'	'	$86,000	$330	$1,374	$4,590	$6,000
Sale of stock price per share	'	'	'	'	'	'	$0.08	$0.00	'	'	$0.03