Galenfeha (GLFH) 10-Q 15 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	15-May-15
Document Type	10-Q
Amendment Flag	FALSE
Document Period End Date	31-Mar-15
Trading Symbol	gale
Entity Registrant Name	Galenfeha, Inc.
Entity Central Index Key	1574676
Current Fiscal Year End Date	-19
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		89,911,000
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$593,441	$94,668
Accounts receivable	430,621	113,506
Inventory	308,391	138,380
Total current assets	1,332,453	346,554
Fixed Assets, Net	181,689	185,105
Other Assets
Goodwill	240,050	0
Investments	0	66,000
Deposits	1,000	1,000
Total Assets	1,755,192	598,659
Current Liabilities
Accounts payable and accrued liabilities	79,991	34,309
Current maturities of long term debt	4,789	4,741
Related party convertible promissory note, net of net discount	49,315	143,493
Due to officer	24,316	24,316
Total current liabilities	158,411	206,859
Long Term Debt	13,303	14,518
Total liabilities	171,714	221,377
Stockholders' Equity
Common stock subscribed	1,143,950	0
Capital stock Authorized: 500,000,000 common shares, $0.001 par value Issued and outstanding shares: 79,162,000 shares at March 31, 2015 and 77,812,000 shares at December 31, 2014	79,162	77,812
Additional paid-in capital	1,043,638	909,988
Accumulated deficit	-683,272	-610,518
Total stockholders' equity	1,583,478	377,282
Total Liabilities and Stockholders' Equity	$1,755,192	$598,659

CONDENSED_BALANCE_SHEETS_Paren

CONDENSED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Common Stock, Shares Authorized	500,000,000	500,000,000
Common Stock, Par Value Per Share	$0.00	$0.00
Common Stock, Shares, Issued	79,162,000	77,812,000
Common Stock, Shares, Outstanding	79,162,000	77,812,000

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Product sales, net	$316,702	$0
Cost of Sales	194,826	0
Gross Profit	121,876	0
Expenses
General and administrative	39,412	27,384
Payroll expenses	111,048	0
Professional fees	2,913	19,972
Engineering research and development	1,601	22,304
Depreciation expense	4,847	273
Total expenses	159,821	69,933
Loss from continuing operations	-37,945	-69,933
Other (Expense) Income
Interest income	15	6
Interest expense	-34,824	0
Total other (expense)	-34,809	6
Net loss	($72,754)	($69,927)
Net loss per share basic and diluted	$0	$0
Weighted average number of common shares outstanding, basic and diluted	78,442,000	51,373,111

CONDENSED_STATEMENT_OF_CHANGES

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY (USD $)	Common Stock [Member]	Common Stock Subscribed [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated [Member]	Total
Beginning Balance at Mar. 14, 2013
Common shares issued for cash and assets at $0.001 per share	$45,000				$45,000
Common shares issued for cash and assets at $0.001 per share (Shares)	45,000,000
Common shares issued for cash at $0.025 per share	6,252		150,048		156,300
Common shares issued for cash at $0.025 per share (Shares)	6,252,000
Common shares subscribed		22,500			22,500
Loss for the period				-136,495	136,495
Ending Balance at Dec. 31, 2013	51,252	22,500	150,048	-136,495	87,305
Ending Balance (Shares) at Dec. 31, 2013	51,252,000
Common shares issued for cash and assets at $0.020 per share	500		9,500		10,000
Common shares issued for cash and assets at $0.020 per share (Shares)	500,000
Common shares issued for cash at $0.025 per share	25,160		603,840		629,000
Common shares issued for cash at $0.025 per share (Shares)	25,160,000
Common shares subscribed	900	-22,500	21,600
Issuance of subscribed shares (Shares)	900,000
Beneficial conversion feature of convertible promissory note			125,000		125,000
Loss for the period				-474,023	-474,022
Ending Balance at Dec. 31, 2014	77,812		909,988	-610,518	377,282
Ending Balance (Shares) at Dec. 31, 2014	77,812,000
Common shares issued for cash at $0.10 per share	1,350		133,650		135,000
Common shares issued for cash at $0.10 per share (Shares)	1,350,000
Common shares subscribed in acquisition of subsidiary		191,750			191,750
Common shares subscribed		952,200			952,200
Loss for the period				-72,754	-72,754
Ending Balance at Mar. 31, 2015	$79,162	$1,143,950	$1,043,638	($683,272)	$1,583,478
Ending Balance (Shares) at Mar. 31, 2015	79,162,000

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Operating Activities
Net Loss	($72,754)	($69,927)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	4,847	273
Amortization of debt discount	30,822	0
Changes in Operating Assets and Liabilities:
(Increase) in accounts receivable	-317,115	0
(Increase) in inventory	-99,311	0
Increase in accounts payable and accrued liabilities	45,682	17,480
Net cash used in operating activities	-407,829	-52,174
Investing Activities
Purchase of fixed assets	-1,431	0
Investment in subsidiary	-53,000	0
Net cash used in investing activities	-54,431	0
Financing Activities
Payments on note payable	-1,167	0
Payments on convertible promissory note	-125,000	0
Sale of capital stock	1,087,200	10,000
Net cash provided by financing activities	961,033	10,000
Increase in cash	498,773	-42,174
Cash at beginning of period	94,668	73,480
Cash and cash equivalents at end of period	593,441	31,306
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Assets contributed for common stock	0	2,500
Stock issued in acquisition of subsidiary	$191,750	$0

NATURE_OF_BUSINESS

NATURE OF BUSINESS	3 Months Ended
	Mar. 31, 2015
NATURE OF BUSINESS [Text Block]	NOTE 1 - NATURE OF BUSINESS
	The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2015, and for all periods presented herein, have been made.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2015 audited financial statements included in its Form 10-K filed with the Securities and Exchange Commission. The results of operations for the period ended March 31, 2015 and the same period last year are not necessarily indicative of the operating results for the full years.
	Galenfeha incorporated in the State of Nevada on March 14, 2013, as a for-profit company with a fiscal year end of December 31. Our business office is located at 420 Throckmorton Street, Suite 200, Ft. Worth Texas 76102. We are an engineering company who provides engineering services and alternative power products. Since our inception, we have been providing contractual engineering services, implementing our new products and proprietary technology across multiple disciplines.
	On March 21, 2015 the Company completed its acquisition of Daylight Pumps, LLC (“Daylight”) for stock and cash. Daylight will continue to operate under its current name. Daylight produces injections pumps to the oil and gas industry.
	Our revenue stream comes from our contractual engineering services and products we develop and manufacture for natural gas producers, and various industries primarily in the states of Texas and Louisiana. Our engineering services and products reduce our customer’s cost associated with current energy production, including carbon footprint, hazardous waste, and other non-sustainable aspects of producing energy with current technologies.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2015
GOING CONCERN [Text Block]	NOTE 2 - GOING CONCERN
	The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. In view of these matters, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including term notes until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Text Block]	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	BASIS OF PRESENTATION
	The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States (See Note 2 regarding the assumption that the Company is a “going concern”).
	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. These estimates and assumptions also affect the reported amounts of revenues, costs and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates.
	REVENUE RECOGNITION
	The Company recognizes revenue for sales and billing for freight charges upon delivery of the product to the customer at a fixed and determinable price with a reasonable assurance of collection, passage of title to the customer as indicated by shipping terms and fulfillment of all significant obligations, pursuant to the guidance provided by Accounting Standards Codification (“ASC”) Topic 605. For sales to all customers, including manufacturer representatives, distributors or their third-party customers, these criteria are met at the time product is shipped. When other significant obligations remain after products are delivered, revenue is recognized only after such obligations are fulfilled. In addition, judgments are required in evaluating the credit worthiness of our customers. Credit is not extended to customers and revenue is not recognized until we have determined that collectability is reasonably assured. The Company estimates customer product returns based on historical return patterns and reduces sales and cost of sales accordingly. As of March 31, 2015, 100% of sales were to a single customer.
	CASH AND CASH EQUIVALENTS
	All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash at March 31, 2015 and December 31, 2014 was $593,440 and $94,668, respectively.
	ACCOUNTS RECEIVABLE
	Accounts receivable represents the uncollected portion of amounts recorded as revenues. Management performs periodic analyses to evaluate all outstanding accounts receivable to estimate an allowance for doubtful accounts that may not be collectible, based on the best facts available to management. Management considers historical collection patterns, accounts receivable aging trends and specific identification of disputed invoices in its analyses. After all reasonable attempts to collect a receivable have failed, the receivable is directly written off. As of March 31, 2015 and December 31, 2014, the balance of the allowance for doubtful accounts was $0 and $0, respectively.
	As of March 31, 2015, accounts receivable from one customer comprised 100% of total accounts receivable for a sales made in the quarter ended March 31, 2015.
	INVENTORIES
	Inventories are stated at the lower of cost, determined on a first-in, first-out basis (“FIFO”), or market, including direct material costs and direct and indirect manufacturing costs. As of March 31, 2015, all work in process inventory assembled had been sold and only cost of materials and freight-in are included in raw material inventory.
	PROPERTY
	Property, plant and equipment is recorded at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to ten years for furniture, fixtures, and equipment. Expenditures for repairs and maintenance are charged to expense as incurred.
	RESEARCH AND DEVELOPMENT COSTS
	Research and development costs, predominately internal labor costs and costs of materials, are charged to expense when incurred.
	ADVERITISING EXPENSES
	Advertising expenses are expensed as incurred. The Company expensed advertising costs of $6,306 and $nil for the three month periods ended March 31, 2015 and 2014, respectively.
	SHIPPING AND HANDLING CHARGES
	The Company incurs costs related to shipping and handling of its manufactured products. These costs are expensed as incurred as a component of cost of sales. Shipping and handling charges related to the receipt of raw materials are also incurred, which are recorded as a cost of the related inventory.
	NET INCOME (LOSS) PER COMMON SHARE
	Net income (loss) per share is calculated in accordance with FASB ASC topic, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.
	Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at March 31, 2015. As of March 31, 2015, the Company had no dilutive potential common shares.
	FAIR VALUE ACCOUNTING
	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The three levels of the fair value hierarchy are described below:
	Level 1        Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
	Level 2        Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;
	Level 3        Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	In June 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2014-10, “Development Stage Entities (Topic 915), Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, "Consolidation” (“ASU 2014-10”). The amendments in ASU 2014-10 remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from accounting principles generally accepted in the United States of America (“U.S. GAAP”). In addition, the amendments eliminate the requirements for development stage entities to: (i) present inception-to-date information in the statements of income, cash flows, and shareholder equity; (ii) label the financial statements as those of a development stage entity; (iii) disclose a description of the development stage activities in which the entity is engaged; and (iv) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The presentation and disclosure requirements in ASC Topic 915, "Development Stage Entities" are no longer required for interim and annual reporting periods beginning after December 15, 2014. The revised consolidation standards will take effect in annual periods beginning after December 15, 2015, however, early adoption is permitted. The Company has elected to early adopt the provisions of ASU 2014-10 for this unaudited condensed consolidated financial statements.
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company’s present or future financial statements.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2015
PROPERTY AND EQUIPMENT [Text Block]	NOTE 4 – PROPERTY AND EQUIPMENT
	Property and equipment are stated at cost, less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the related assets, ranging from three to seven years.
	A summary is as follows:
			2014			2014
	Manufacturing assets	$	120,835		$	120,835
	Vehicles		56,828			56,828
	Furniture and equipment		10,045			8,614
	Improvements		6,280			6,280
			193,988			192,557
	Less accumulated depreciation		(12,299	)		(7,452	)
	Property and equipment, net	$	181,689		$	185,105
	Depreciation expense related to property and equipment was $4,847 and $273 for the three months ended March 31, 2015 and 2014, respectively.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2015
NOTES PAYABLE [Text Block]	NOTE 5 – NOTES PAYABLE
	The Company issued a convertible promissory note to a related party. The Company accounts for convertible notes payable in accordance with the guidelines established by the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 470-20,Debt with Conversion and Other Options, Emerging Issues Task Force ("EITF") 98-5, Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios, and EITF 00-27, Application of Issue No 98-5 To Certain Convertible Instruments. The Beneficial Conversion Feature ("BCF") of a convertible note is normally characterized as the convertible portion or feature of certain notes payable that provide a rate of conversion that is below market value or in-the-money when issued. The Company records a BCF related to the issuance of a convertible note when issued and also records the estimated fair value of any warrants issued with those convertible notes. Beneficial conversion features that are contingent upon the occurrence of a future event are recorded when the contingency is resolved.
	The BCF of a convertible note is measured by allocating a portion of the note's proceeds to the warrants, if applicable, and as a discount on the carrying amount of the convertible note equal to the intrinsic value of the conversion feature, both of which are credited to additional paid-in-capital. The value of the proceeds received from a convertible note is then allocated between the conversion features and warrants and the debt on an allocated fair value basis. The allocated fair value is recorded in the financial statements as a debt discount (premium) from the face amount of the note and such discount is amortized over the expected term of the convertible note (or to the conversion date of the note, if sooner) and is charged to interest expense.
	The beneficial conversion discount is being amortized over the one year life of the promissory note. As of March 31, 2015, $49,315 of the discount has been amortized as interest. Interest amortized for the three months ended March 31, 2015 and 2014 was $30,822 and $nil, respectively.
	The Company incurred a loan of $20,000 in the acquisition of a vehicle. The note has an interest rate of 4.04%, payable in payments of $452.65 for 48 months.
	The current maturities and five year debt schedule for the two notes is as follows:
	2015	$	124,741
	2016		4,986
	2017		5,191
	2018		3,126
			138,044
	Less current maturities		(124,741	)
		$	13,303
	During the three months ended March 31, 2015, interest expense accrued on the convertible promissory note was $3,812 and interest expense incurred and paid on the auto loan was $191. No interest was incurred during the three months ended March 31, 2014.

SHAREHOLDERS_EQUITY

SHAREHOLDERS EQUITY	3 Months Ended
	Mar. 31, 2015
SHAREHOLDERS EQUITY [Text Block]	NOTE 6 - SHAREHOLDERS’ EQUITY
	COMMON STOCK
	The authorized common stock of the Company consists of 500,000,000 shares with a par value of $0.001.
	On March 11, 2014, the Company sold 500,000 shares at the fixed price of $0.02 to an employee of the Company for $10,000.
	On April 17, 2013, the company filed with the Securities and Exchange Commission an exemption from registration offering on Form D. The offering was closed on April 17, 2014. During this private offering, the Company issued 32,312,000 shares that were subscribed in the one year period at a fixed price of $.025 per share for total proceeds of $807,800.
	On February 17, 2015, the Company sold 1,350,000 shares of its common stock to one private investor at a price of $0.10 per share, for a total of $135,000. Between February 2 and April 27, 2015, the Company sold 10,272,000 shares of common stock to 117 private investors at a fixed price of $0.10 per share, or an aggregate sale price of $1,027,200. These shares were issued on May 1, 2015.
	There are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
COMMITMENTS AND CONTINGENCIES [Text Block]	NOTE 7 - COMMITMENTS AND CONTINGENCIES
	The Company entered into a lease agreement for office and research facilities in Texas. One lease is for five years at $24,000 per year beginning September 20, 2013. The second lease is for $10,200 per year for 24 months. The lease commitments for the facilities are:
	Year
	Ended		Amount
	2015	$	34,200
	2016		27,400
	2017		24,000
	2018		11,750
		$	97,350
	From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations.

BUSINESS_COMBINATION

BUSINESS COMBINATION	3 Months Ended
	Mar. 31, 2015
BUSINESS COMBINATION [Text Block]	NOTE 8 – BUSINESS COMBINATION
	On March 21, 2015, the Company completed its acquisition of Daylight Pumps, LLC, a corporation organized under the laws of Arkansas. The acquisition was for the business process and $10,000 inventory assets. Consideration was $58,300 in cash and 76,700 common shares of stock. The former owners will continue to operate the Company under the Daylight Pumps name.
	The acquisition was reported as follows:
			21-Mar-15
	Inventory assets	$	10,000
			10,000
	Cash for consideration		58,300
	Stock for consideration		191,750
	Total Consideration		250,050
	Goodwill	$	240,050

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2015
SUBSEQUENT EVENTS [Text Block]	NOTE 9 – SUBSEQUENT EVENTS
	On May 1, 2015, the Company issued 250,000 shares of common stock to Pietro Pagliaruli for CAD/CAM Engineering Design Services for GLFH1200 series battery development. On May 1, 2015, the Company issued 33,125 shares of common stock to Warren T. Robertson as a quarterly percentage valuation, part of the acquisition terms of Daylight Pumps, LLC. Also on May 1, 2015, 47,000 shares of common stock for percentage balance of inventory, and 146,875 shares of common stock as a quarterly percentage valuation, were issued to Wayne Hightower, as part of the acquisition terms of Daylight Pumps, LLC.

Recovered_Sheet1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2015
BASIS OF PRESENTATION [Policy Text Block]	BASIS OF PRESENTATION
	The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States (See Note 2 regarding the assumption that the Company is a “going concern”).
USE OF ESTIMATES [Policy Text Block]	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. These estimates and assumptions also affect the reported amounts of revenues, costs and expenses during the reporting period. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates.
REVENUE RECOGNITION [Policy Text Block]	REVENUE RECOGNITION
	The Company recognizes revenue for sales and billing for freight charges upon delivery of the product to the customer at a fixed and determinable price with a reasonable assurance of collection, passage of title to the customer as indicated by shipping terms and fulfillment of all significant obligations, pursuant to the guidance provided by Accounting Standards Codification (“ASC”) Topic 605. For sales to all customers, including manufacturer representatives, distributors or their third-party customers, these criteria are met at the time product is shipped. When other significant obligations remain after products are delivered, revenue is recognized only after such obligations are fulfilled. In addition, judgments are required in evaluating the credit worthiness of our customers. Credit is not extended to customers and revenue is not recognized until we have determined that collectability is reasonably assured. The Company estimates customer product returns based on historical return patterns and reduces sales and cost of sales accordingly. As of March 31, 2015, 100% of sales were to a single customer.
CASH AND CASH EQUIVALENTS [Policy Text Block]	CASH AND CASH EQUIVALENTS
	All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash at March 31, 2015 and December 31, 2014 was $593,440 and $94,668, respectively.
ACCOUNTS RECEIVABLE [Policy Text Block]	ACCOUNTS RECEIVABLE
	Accounts receivable represents the uncollected portion of amounts recorded as revenues. Management performs periodic analyses to evaluate all outstanding accounts receivable to estimate an allowance for doubtful accounts that may not be collectible, based on the best facts available to management. Management considers historical collection patterns, accounts receivable aging trends and specific identification of disputed invoices in its analyses. After all reasonable attempts to collect a receivable have failed, the receivable is directly written off. As of March 31, 2015 and December 31, 2014, the balance of the allowance for doubtful accounts was $0 and $0, respectively.
	As of March 31, 2015, accounts receivable from one customer comprised 100% of total accounts receivable for a sales made in the quarter ended March 31, 2015.
INVENTORIES [Policy Text Block]	INVENTORIES
	Inventories are stated at the lower of cost, determined on a first-in, first-out basis (“FIFO”), or market, including direct material costs and direct and indirect manufacturing costs. As of March 31, 2015, all work in process inventory assembled had been sold and only cost of materials and freight-in are included in raw material inventory.
PROPERTY [Policy Text Block]	PROPERTY
	Property, plant and equipment is recorded at cost. Depreciation is computed using the straight-line method over estimated useful lives of three to ten years for furniture, fixtures, and equipment. Expenditures for repairs and maintenance are charged to expense as incurred.
RESEARCH AND DEVELOPMENT COSTS [Policy Text Block]	RESEARCH AND DEVELOPMENT COSTS
	Research and development costs, predominately internal labor costs and costs of materials, are charged to expense when incurred.
ADVERTISING [Policy Text Block]	ADVERITISING EXPENSES
	Advertising expenses are expensed as incurred. The Company expensed advertising costs of $6,306 and $nil for the three month periods ended March 31, 2015 and 2014, respectively.
SHIPPING AND HANDLING CHARGES [Policy Text Block]	SHIPPING AND HANDLING CHARGES
	The Company incurs costs related to shipping and handling of its manufactured products. These costs are expensed as incurred as a component of cost of sales. Shipping and handling charges related to the receipt of raw materials are also incurred, which are recorded as a cost of the related inventory.
NET INCOME (LOSS) PER COMMON SHARE [Policy Text Block]	NET INCOME (LOSS) PER COMMON SHARE
	Net income (loss) per share is calculated in accordance with FASB ASC topic, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.
	Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at March 31, 2015. As of March 31, 2015, the Company had no dilutive potential common shares.
FAIR VALUE ACCOUNTING [Policy Text Block]	FAIR VALUE ACCOUNTING
	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC, fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The three levels of the fair value hierarchy are described below:
	Level 1        Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
	Level 2        Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;
	Level 3        Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS [Policy Text Block]	RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
	In June 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update (“ASU”) No. 2014-10, “Development Stage Entities (Topic 915), Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, "Consolidation” (“ASU 2014-10”). The amendments in ASU 2014-10 remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from accounting principles generally accepted in the United States of America (“U.S. GAAP”). In addition, the amendments eliminate the requirements for development stage entities to: (i) present inception-to-date information in the statements of income, cash flows, and shareholder equity; (ii) label the financial statements as those of a development stage entity; (iii) disclose a description of the development stage activities in which the entity is engaged; and (iv) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The presentation and disclosure requirements in ASC Topic 915, "Development Stage Entities" are no longer required for interim and annual reporting periods beginning after December 15, 2014. The revised consolidation standards will take effect in annual periods beginning after December 15, 2015, however, early adoption is permitted. The Company has elected to early adopt the provisions of ASU 2014-10 for this unaudited condensed consolidated financial statements.
	Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company’s present or future financial statements.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2015
Schedule of Property, Plant and Equipment [Table Text Block]			2014			2014
	Manufacturing assets	$	120,835		$	120,835
	Vehicles		56,828			56,828
	Furniture and equipment		10,045			8,614
	Improvements		6,280			6,280
			193,988			192,557
	Less accumulated depreciation		(12,299	)		(7,452	)
	Property and equipment, net	$	181,689		$	185,105

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2015
Schedule of Debt [Table Text Block]	2015	$	124,741
	2016		4,986
	2017		5,191
	2018		3,126
			138,044
	Less current maturities		(124,741	)
		$	13,303

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2015
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Year
	Ended		Amount
	2015	$	34,200
	2016		27,400
	2017		24,000
	2018		11,750
		$	97,350

BUSINESS_COMBINATION_Tables

BUSINESS COMBINATION (Tables)	3 Months Ended
	Mar. 31, 2015
Business Combination, Segment Allocation [Table Text Block]			21-Mar-15
	Inventory assets	$	10,000
			10,000
	Cash for consideration		58,300
	Stock for consideration		191,750
	Total Consideration		250,050
	Goodwill	$	240,050

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Summary Of Significant Accounting Policies 1	100.00%
Summary Of Significant Accounting Policies 2	$593,440
Summary Of Significant Accounting Policies 3	94,668
Summary Of Significant Accounting Policies 4	0
Summary Of Significant Accounting Policies 5	0
Summary Of Significant Accounting Policies 6	100.00%
Summary Of Significant Accounting Policies 7	6,306
Summary Of Significant Accounting Policies 8	$0

PROPERTY_AND_EQUIPMENT_Narrati

PROPERTY AND EQUIPMENT (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Property And Equipment 1	$4,847
Property And Equipment 2	$273

NOTES_PAYABLE_Narrative_Detail

NOTES PAYABLE (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
	M
Notes Payable 1	$49,315
Notes Payable 2	30,822
Notes Payable 3	0
Notes Payable 4	20,000
Notes Payable 5	4.04%
Notes Payable 6	452.65
Notes Payable 7	48
Notes Payable 8	3,812
Notes Payable 9	$191

SHAREHOLDERS_EQUITY_Narrative_

SHAREHOLDERS EQUITY (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Shareholders Equity 1	500,000,000
Shareholders Equity 2	$0.00
Shareholders Equity 3	500,000
Shareholders Equity 4	0.02
Shareholders Equity 5	10,000
Shareholders Equity 6	32,312,000
Shareholders Equity 7	$0.03
Shareholders Equity 8	807,800
Shareholders Equity 9	1,350,000
Shareholders Equity 10	$0.10
Shareholders Equity 11	135,000
Shareholders Equity 12	10,272,000
Shareholders Equity 13	117
Shareholders Equity 14	$0.10
Shareholders Equity 15	$1,027,200

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Narrative) (Details)	3 Months Ended
	Mar. 31, 2015
	M
Commitments And Contingencies 1	24,000
Commitments And Contingencies 2	10,200
Commitments And Contingencies 3	24

BUSINESS_COMBINATION_Narrative

BUSINESS COMBINATION (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Business Combination 1	$10,000
Business Combination 2	$58,300
Business Combination 3	76,700

SUBSEQUENT_EVENTS_Narrative_De

SUBSEQUENT EVENTS (Narrative) (Details)	3 Months Ended
	Mar. 31, 2015
Subsequent Events 1	250,000
Subsequent Events 2	33,125
Subsequent Events 4	47,000
Subsequent Events 5	146,875

Schedule_of_Property_Plant_and

Schedule of Property, Plant and Equipment (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Property And Equipment Schedule Of Property, Plant And Equipment 1	$120,835
Property And Equipment Schedule Of Property, Plant And Equipment 2	120,835
Property And Equipment Schedule Of Property, Plant And Equipment 3	56,828
Property And Equipment Schedule Of Property, Plant And Equipment 4	56,828
Property And Equipment Schedule Of Property, Plant And Equipment 5	10,045
Property And Equipment Schedule Of Property, Plant And Equipment 6	8,614
Property And Equipment Schedule Of Property, Plant And Equipment 7	6,280
Property And Equipment Schedule Of Property, Plant And Equipment 8	6,280
Property And Equipment Schedule Of Property, Plant And Equipment 9	193,988
Property And Equipment Schedule Of Property, Plant And Equipment 10	192,557
Property And Equipment Schedule Of Property, Plant And Equipment 11	-12,299
Property And Equipment Schedule Of Property, Plant And Equipment 12	-7,452
Property And Equipment Schedule Of Property, Plant And Equipment 13	181,689
Property And Equipment Schedule Of Property, Plant And Equipment 14	$185,105

Schedule_of_Debt_Details

Schedule of Debt (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Notes Payable Schedule Of Debt 1	$124,741
Notes Payable Schedule Of Debt 2	4,986
Notes Payable Schedule Of Debt 3	5,191
Notes Payable Schedule Of Debt 4	3,126
Notes Payable Schedule Of Debt 5	138,044
Notes Payable Schedule Of Debt 6	-124,741
Notes Payable Schedule Of Debt 7	$13,303

Schedule_of_Future_Minimum_Ren

Schedule of Future Minimum Rental Payments for Operating Leases (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 1	$34,200
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 2	27,400
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 3	24,000
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 4	11,750
Commitments And Contingencies Schedule Of Future Minimum Rental Payments For Operating Leases 5	$97,350

Business_Combination_Segment_A

Business Combination, Segment Allocation (Details) (USD $)	3 Months Ended
	Mar. 31, 2015
Business Combination Business Combination, Segment Allocation 1	$10,000
Business Combination Business Combination, Segment Allocation 2	10,000
Business Combination Business Combination, Segment Allocation 3	58,300
Business Combination Business Combination, Segment Allocation 4	191,750
Business Combination Business Combination, Segment Allocation 5	250,050
Business Combination Business Combination, Segment Allocation 6	$240,050