Csa (CSAX) 10-Q 1 Dec 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 20, 2017
Document And Entity Information
Entity Registrant Name	CSA HOLDINGS INC.
Entity Central Index Key	1,586,988
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
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	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		175,375,148
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,017

UNAUDITED CONSOLIDATED BALANCE

UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash
Accounts receivable - net of allowance for doubtful accounts	189,046	247,109
Prepaid expenses	20,925	88,422
Total Current Assets	209,971	335,531
Property and Equipment	111,450	163,103
GOODWILL	1,057,509	1,057,509
TOTAL ASSETS	1,378,929	1,556,143
CURRENT
Bank overdraft	20,718	19,838
Accounts payable	368,355	441,740
Accrued compensation and related benefits	20,576
Related party notes payable	133,995	342,905
Note payable - from acquisition	25,748	25,748
Taxes payable	91,128	109,143
Convertible notes payable - net of discount		55,125
Preferred dividends payable	18,621	18,621
Unit redemption payable		302,500
Total Current Liabilities	674,141	1,315,620
TOTAL LIABILITIES	674,141	1,315,620
STOCKHOLDERS’ EQUITY(DEFICIT)
Preferred stock, $.001 par value, 20,000,000 shares authorized - issued and outstanding - 1,461,853 as of September 30, 2017 and December 31, 2016	1,461	1,461
Common stock, $.001 par value, 500,000,000 shares authorized-issued and outstanding - 175,375,148 as of September 30, 2017 and 126,351,955 as of December 31, 2016	175,375	126,352
Additional paid-in capital	4,964,162	3,723,939
Accumulated deficit	(4,441,210)	(3,611,229)
TOTAL STOCKHOLDERS’ EQUITY	699,789	240,523
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 1,378,929	$ 1,556,143

UNAUDITED CONSOLIDATED BALANCE3

UNAUDITED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Common shares, shares authorized	500,000,000	500,000,000
Common shares, par value	$ 0.001	$ 0.001
Common shares, shares issued	175,375,148	126,351,955
Common shares, shares outstanding	175,375,148	126,351,955
Preferred stock, share authorized	20,000,000	20,000,000
Preferred stock, share par value	$ 0.001	$ 0.001
Preferred stock, share issued	1,461,853	1,461,853
Preferred stock, share outstanding	1,461,853	1,461,853

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
REVENUE	$ 913,196	$ 728,921	$ 2,826,491	$ 1,313,203
DIRECT COSTS	631,984	458,417	2,122,450	847,936
GROSS PROFIT	281,211	270,504	704,041	465,267
OPERATING EXPENSES
Wages and benefits	182,132	190,678	571,991	498,255
Professional fees	73,987	60,791	299,092	298,962
Bad debts expense(recovered)		(183)	14,111	(60,253)
General and administrative	235,513	80,155	622,593	209,257
Total Operating Expenses	491,632	331,441	1,507,787	946,221
LOSS FROM OPERATIONS	(210,421)	(60,937)	(803,746)	(480,954)
OTHER INCOME (EXPENSE)
Interest expense	(2,937)	(6,299)	(26,235)	(26,297)
Net Loss	$ (213,357)	$ (67,236)	$ (829,981)	$ (507,251)
Weighted average shares outstanding Basic and fully diluted	150,364,543	166,598,261	136,550,336	137,350,518
Net loss per share - basic and fully diluted	$ 0	$ 0	$ (0.01)	$ 0

UNAUDITED CONDENSED CONSOLIDAT5

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash Flows from Operating Activities
Net loss	$ (829,981)	$ (507,251)
Adjustments to reconcile net loss
Depreciation	43,581	32,326
Stock based compensation	139,622	38,553
Loss on sale of assets - net	15,160
Interest expense		1,800
Discount amortization		10,606
Changes in operating assets and liabilities
Accounts receivable	58,063	(121,128)
Prepaid expenses	67,497	(31,315)
Accounts payable (including bank overdraft)	(72,505)	88,617
Accrued compensation	20,576	60,924
Taxes payable	(18,015)
Deferred revenue		59,775
Cash Used in Operating Activities	(576,002)	(367,093)
Cash Flows from Investing Activities
Purchase of Big Als		(350,000)
Purchase of furniture and equipment	(7,089)	(9,928)
Cash Used in Investing Activities	(7,089)	(359,928)
Cash Flows from Financing Activities
Proceeds from issuance of shares	348,000	643,170
Proceeds of convertible debt	235,082	238,200
Cash Provided by Financing Activities	583,082	881,370
Change in Cash and Cash Equivalents		154,349
Cash and Cash Equivalents - Beginning of period		56,932
Cash and Cash Equivalents -End of period		211,281
SUPPLEMENTAL DISCLOSURES
Interest paid
Income taxes paid
NON-CASH FINANCING ACTIVITES
Shares issued in debt conversions	801,625

UNAUDITED STATEMENT OF CHANGES

UNAUDITED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY - 9 months ended Sep. 30, 2017 - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2016	$ 1,461	$ 126,352	$ 3,723,939	$ (3,611,229)	$ 240,523
Beginning Balance, Shares at Dec. 31, 2016	1,461,853	126,351,955
Issuance of common shares for cash, Share		8,100,000
Issuance of common shares for cash, Amount		$ 8,100	339,900		348,000
NP - Converted to Stock, Share		40,923,193
NP - Converted to Stock, Amount		$ 40,923	760,702		801,625
Stock option awards			139,622		139,622
Net loss				(829,981)	(829,981)
Ending Balance, Amount at Sep. 30, 2017		$ 175,375	$ 4,969,162	$ (4,441,210)	$ 699,789
Ending Balance, Shares at Sep. 30, 2017		175,375,148

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
1. ORGANIZATION AND BASIS OF PRESENTATION	Organization and nature of business CSA Holdings Inc. (“we,” “us,” “our,” “CSA Holdings,” or the “Company”) was incorporated in Nevada on June 12, 2013 under the name Asta Holdings, Corp. The name was changed to CSA Holdings, Inc. effective July 9, 2015. Following our September 4, 2015 acquisition of a 100% ownership interest in CSA, LLC (“Canna Security”), our wholly owned subsidiary, we became a security solutions provider catering to businesses in the legalized cannabis industry. We provide our customers security system design services, installation, consulting services in physical security solutions and security systems as part of the state licensing process in the legalized cannabis business. Historically, we had been engaged solely in the business of yacht maintenance, repairs, refurbishing, winterizing, custom refinishing and modifications, interior customization and professional boat detailing in the Russian Federation and had been exploring expansion in North America until its acquisition of CSA, LLC (“Canna Security”). Basis of presentation and going concern The accompanying unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In our opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the nine-month period ended September 30, 2017 are not necessarily indicative of the results that may be expected for the year ending December 31, 2017. These unaudited financial statements should be read in conjunction with the unaudited financial statements and notes thereto for the year ended December 31, 2016. The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”) applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has experienced recurring losses and negative cash flows from operating activities since inception. As of September 30, 2017, we had a significant working capital deficit and an accumulated deficit. The Company anticipates that it will continue to incur losses into the foreseeable future and plans to fund its losses from operations and capital funding needs through future public or private equity or debt financings, other third-party funding, collaborations or a combination of these. There can be no assurance that the Company will be able to obtain equity or debt financing on acceptable terms, or at all. If the Company is not able to secure adequate additional funding, the Company may be forced to make reductions in spending, extend payment terms with suppliers, liquidate assets where possible, and/or suspend or curtail planned programs. Any of these actions could materially harm the Company’s business, results of operations, and future prospects, including its ability to continue as a going concern. ’’ The accompanying financial statements do not include any adjustments to reflect the possible future effects of the recoverability and classification of assets or the amounts and classification of liabilities that may result from uncertainty related to the Company’s ability to continue as a going concern.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
2. Summary of Significant Accounting Policies	The following are significant accounting policies followed by the Company in the preparation and presentation of its financial statements Use of estimates Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates. Loss per Common Share Basic net loss per common share is computed by dividing net loss, less the preferred stock dividends, by the weighted average number of common shares outstanding. Dilutive loss per share includes any additional dilution from common stock equivalents, such as stock options and warrants, and convertible instruments, if the impact is not antidilutive. Since the Company incurred net losses for the periods presented, all equity-linked instruments are considered anti-dilutive. Recently Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
3. PROPERTY AND EQUIPMENT	Property and equipment consists of the following as of September 30, 2017 and December 31, 2016: September 30, December 31, 2017 2016 Vehicles $ 158,372 $ 158,372 Furniture and equipment 49,078 63,520 Software 9,779 9,779 Total property and equipment at cost 217,229 231,671 Less accumulated depreciation (105,779 ) (68,568 ) Property and equipment, net $ 111,450 $ 152,793

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
4. COMMITMENTS AND CONTINGENCIES	Operating Lease In September 2016, the Company entered into a three-year lease with base monthly lease payments averaging $2,561. Litigation From time to time, the Company is involved in litigation relating to claims arising out of its operations in the normal course of business. Any adverse outcome of any claim, in management’s opinion, individually or in the aggregate, would not have a material effect on the Company’s financial condition, results of operations or cash flows.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
5. NOTES PAYABLE	In December 2015, the Company issued a convertible note in the aggregate principal amount of $84,000. The note is secured by the Company’s vehicles, and provides for the conversion of all principal and interest outstanding under the notes into shares of the Company’s common stock beginning six months after the issuance date (“conversion date”) at a conversion rate of 65% of the lowest listed closing market price of the Company’s common stock for the previous ten trading days immediately prior to the conversion date, but not lower than $0.10 per share. This note was converted to common stock in August 2017. – See note 10. On June 30, 2016 Adriatic Advisors, LLC purchased this note. Adriatic is controlled by Jelena Doukas (“Doukas”) who is a beneficial owner of the Corporation’s 5% Series A Convertible Preferred Stock (the “Series A Preferred”). In August 2016, the Company issued a convertible note in the aggregate principal amount of $55,125. The note is secured by the Company’s vehicles, and provides for the conversion of all principal and interest outstanding under the notes into shares of the Company’s common stock beginning six months after the issuance date (“conversion date”) at a conversion rate of 65% of the lowest listed closing market price of the Company’s common stock for the previous ten trading days immediately prior to the conversion date, with a floor of $0.0035 per share. This note was converted to common stock in August 2017. – See note 10

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
6. RELATED PARTY TRANSACTIONS	As of September 30, 2017, and December 31, 2016, the Company had outstanding related party notes payable totaling $98,905 and $342,905, respectively. As of September 30, 2017, $48,905 of the outstanding notes payable was in default, however, no demand for damages has been received.

STOCK BASED COMPENSATION

STOCK BASED COMPENSATION	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
7. STOCK BASED COMPENSATION	During the year ended December 31, 2016, the Company granted 5,000,000 stock options The total grant date fair value of the options granted during the year ended December 31, 2016 was $159,979. The grant date fair value for the award was calculated with a Black-Scholes Option pricing model with the following assumptions: expected volatility of 300%; an average expected term of 6.5 years; risk free rates based on U.S. Treasury instruments for the expected term; and no dividend payment expectations. There were no additional options granted during the nine months ended September 30, 2017. The following table summarizes the Company’s option activity the September 30, 2017: Weighted Average Weighted Remaining Average Contractual Aggregate Options Shares Exercise Price Term (years) Intrinsic Value Outstanding at December 31, 2013 - $ - Options granted 775,000 0.0001 Exercised - Forfeited, cancelled or expired — — Outstanding at December 31, 2014 775,000 $ 0.0001 Options granted 1,000,000 0.18 Exercised — — Forfeited, cancelled or expired — — Outstanding at December 31, 2015 1,775,000 $ 0.18 9.75 $ 0.23 Options granted in 2016 5,000,000 0.18 0.41 Outstanding at September 30, 2017 6,775,000 $ 0.18 9.75 $ 0.23 The options granted and vested, as a private company during the year ended December 31, 2014, were accounted for under the intrinsic value method. In accordance with this method, the Company is required to re-measures the intrinsic value of the outstanding options at each reporting date through the date of settlement. The change related to the intrinsic value of the applicable awards is included in payroll and related costs in the accompanying consolidated statements of operations. As of December 31, 2016, the outstanding options subject to re-measurement had an intrinsic value of $0.41. As a result of the re-measurements, the Company recognized stock option expense of $146,301 for the year ended December 31, 2016 and for the nine months ended September 30, 2017 stock option expense was $108,595. The Board of Directors of CSA LLC., adopted at a meeting of the Directors of the Corporation that Tom Siciliano who has served as COO for 10 months and President for the last 14 months of CSA LLC will be granted 2,000,000 new stock options at a price of .03. We are also approving, when the company has money available - the payment of $30k in expenses and interest for his relocation back in November 2015 that was never paid, plus $45k in back wages and small bonus for his efforts to keep the company going strong and growing. The effective date is October 10, 2017.

STOCKHOLDER'S EQUITY

STOCKHOLDER'S EQUITY	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
8. STOCKHOLDER’S EQUITY	Common Stock For the period from January 1, 2017 through September 30, 2017, we issued a total of 10,285,714 shares of restricted and unregistered common stock in private placements for cash proceeds totaling approximately $348,000. On April 3, 2017, CSA Holdings, Inc. (the “Company”) issued 200,000 shares to James Willett for $10,000 cash. On April 4, 2017, the Company issued 500,000 shares to Frank Gallo for $25,000 cash. On April 6, 2017, the Company issued 300,000 shares to Emil Assentato for $15,000 cash. On April 6, 2017, the Company issued 100,000 shares to Chuck Smith for $5,000 cash. On April 7, 2017, the Company issued 200,000 shares to Christopher Parks for $10,000 cash. On April 7, 2017, the Company issued 200,000 shares to Bradley Nattrass for $10,000 cash. On April 4, 2017, the Company issued 400,000 shares to Kathryn Trickey for $20,000 cash. On April 7, 2017, the Company issued 200,000 shares to James Lowe for $10,000 cash. On April 10, 2017, the Company issued 3,800,000 shares to Jose Antoni Silva for $190,000 cash. On April 21, 2017, the Company issued 300,000 shares to Bagel Hole for $15,000 cash. On August 1, 2017, the Company issued 1,900,000 shares to MOD Worldwide, LLC for $38,000 cash. For the period from January 1, 2017 through September 30, 2017, the Company entered into several debt conversions and issued 40,923,192 shares for the amount totaling approximately $801,625. On August 22, 2017, CSA Holdings, Inc. (the “Company”) entered into a Debt Conversion, Accord and Satisfaction Agreement with Adriatic Advisors, LLC (“Adriatic”) and Jelena Doukas (“Doukas”). The Agreement provided for issuance of 8,000,000 shares of common stock of the Company in exchange for the cancellation of certain debt obligations of the Company and a mutual release of potential claims between the parties to the agreement. On August 22, 2017, the Company entered into a Debt Conversion, Accord and Satisfaction Agreement with Pure Energy 714, LLC (“Pure Energy”). The Agreement provided for issuance of 7,000,000 shares of common stock of the Company in exchange for the cancellation of certain debt obligations of the Company and a mutual release of potential claims between the parties to the agreement. On August 24, 2017, the Company entered into a Stock Purchase Agreement with Emil Assentato (“Assentato”). The Agreement provided for the purchase and issuance of 10,756,528 shares of restricted common stock of the Company to Assentato for a purchase price of $300,000 On August 24, 2017, the Company entered into a Termination Agreement with Dixie Holdings, LLC (“Dixie”) and James Willett (“Willett”). The Agreement provided for issuance of 4,333,333 shares of restricted common stock of the Company to Dixie and 9,500,000 shares of restricted common stock of the Company to Willett in exchange for the cancellation of repayment obligations of the Company in the amount of $302,500 arising under the Unit Purchase Agreement between CSA, LLC, a wholly-owned subsidiary of the Company, Dixie and Willett dated October 15, 2013 On August 24, 2017, the Company entered into a Stock Purchase Agreement with Willett. The Agreement provided for the purchase and issuance of 1,333,333 shares of restricted common stock of the Company to Willett for a purchase price of $40,000.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
9. SUBSEQUENT EVENTS	The Company has evaluated subsequent events through November 30, 2017, the date these financial statements were available for issuance and is not aware of any event that would have a material impact on the accompanying financial statements.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Use of estimates	Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
Loss per Common Share	Basic net loss per common share is computed by dividing net loss, less the preferred stock dividends, by the weighted average number of common shares outstanding. Dilutive loss per share includes any additional dilution from common stock equivalents, such as stock options and warrants, and convertible instruments, if the impact is not antidilutive. Since the Company incurred net losses for the periods presented, all equity-linked instruments are considered anti-dilutive.
Recently Issued Accounting Pronouncements	From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	September 30, December 31, 2017 2016 Vehicles $ 158,372 $ 158,372 Furniture and equipment 49,078 63,520 Software 9,779 9,779 Total property and equipment at cost 217,229 231,671 Less accumulated depreciation (105,779 ) (68,568 ) Property and equipment, net $ 111,450 $ 152,793

STOCK BASED COMPENSATION (Table

STOCK BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2017
Share-based Compensation [Abstract]
Schedule of option activity	Weighted Average Weighted Remaining Average Contractual Aggregate Options Shares Exercise Price Term (years) Intrinsic Value Outstanding at December 31, 2013 - $ - Options granted 775,000 0.0001 Exercised - Forfeited, cancelled or expired — — Outstanding at December 31, 2014 775,000 $ 0.0001 Options granted 1,000,000 0.18 Exercised — — Forfeited, cancelled or expired — — Outstanding at December 31, 2015 1,775,000 $ 0.18 9.75 $ 0.23 Options granted in 2016 5,000,000 0.18 0.41 Outstanding at September 30, 2017 6,775,000 $ 0.18 9.75 $ 0.23

ORGANIZATION AND BASIS OF PRE19

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative)	9 Months Ended
	Sep. 30, 2017	Sep. 04, 2015
Organization And Basis Of Presentation Details Narrative
Entity Incorporation, State Country Name	Nevada
Entity Incorporation, Date of Incorporation	Jun. 12, 2013
Ownership interest in Canna Security		100.00%

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Property and equipment, gross	$ 217,229	$ 231,671
Less accumulated depreciation	(105,779)	(68,568)
Property and equipment, net	111,450	163,103
Vehicles [Member]
Property and equipment, gross	158,372	158,372
Furniture and Fixtures [Member]
Property and equipment, gross	49,078	63,520
Software Development [Member]
Property and equipment, gross	$ 9,779	$ 9,779

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	9 Months Ended
	Sep. 30, 2017USD ($)
Commitments And Contingencies Details Narrative
Monthly lease payments	$ 2,561
Lease term	3 years

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended
	Aug. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Convertible Note [Member]
Aggregate principal amount	$ 55,125
Conversion rate percentage of lowest listed closing market price	65.00%
Floor price per share	$ 0.0035
Series A Preferred Stock [Member] | Jelena Doukas [Member] | Adriatic Advisors, Llc [Member]
Ownership percentage in series A convertible preferred stock.		5.00%
Promissory Note [Member]
Aggregate principal amount			$ 84,000
Conversion beginning date			6 months
Conversion rate percentage of lowest listed closing market price			65.00%
Floor price per share			$ 0.10

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Related Party Transactions Details Narrative
Notes payable to related party	$ 98,905	$ 342,905
Notes payable	$ 48,905

STOCK BASED COMPENSATION (Detai

STOCK BASED COMPENSATION (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Granted	5,000,000
Granted	$ 0
Stock Option [Member]
Share Beginning balance		1,775,000	775,000
Granted		5,000,000	1,000,000	775,000
Share Ending balance	6,775,000		1,775,000	775,000
Weighted Average Exercise Price Begning	$ 0.18	$ 0.18	$ 0.0001
Exercised
Granted		0.18	0.18	0.0001
Weighted Average Exercise Price Ending	$ 0.18	$ 0.18	$ 0.18	$ 0.0001
Weighted average remaining contractual term	9 years 9 months		9 years 9 months
Aggregate intrinsic value			$ 1
Granted		$ 1
Aggregate intrinsic value	$ 1			$ 1

STOCK BASED COMPENSATION (Det25

STOCK BASED COMPENSATION (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Options granted	5,000,000
Total grant date fair value of options	$ 159,979
Option pricing method	Black-Scholes Option pricing model
Expected volatility	300.00%
Expected term	6 years 18 days
Expected dividend rate	0.00%
Aggregate intrinsic value of options granted	$ 0
Stock option expense	$ 108,595	$ 146,301
Stock based compensation description	We are also approving, when the company has money available - the payment of $30k in expenses and interest for his relocation back in November 2015 that was never paid, plus $45k in back wages and small bonus for his efforts to keep the company going strong and growing. The effective date is October 10, 2017.
Board of Directors [Member]
Options granted	2,000,000
Stock options price	$ 0.03

STOCKHOLDER'S EQUITY (Details N

STOCKHOLDER'S EQUITY (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Aug. 24, 2017	Aug. 22, 2017	Sep. 30, 2017	Aug. 31, 2017	Apr. 21, 2017	Apr. 10, 2017	Apr. 07, 2017	Apr. 06, 2017	Apr. 04, 2017	Apr. 03, 2017	Dec. 31, 2016
Common stock share issued in private placement			175,375,148								126,351,955
Cash proceeds			$ 175,375								$ 126,352
Debt conversion share issued			40,923,192
Debt conversion amount			$ 801,625
CSA Holdings, Inc [Member]
Issuance of common stock		8,000,000
Pure Energy [Member]
Issuance of common stock		7,000,000
James Willett [Member]
Common stock share issued in private placement										200,000
Cash proceeds										$ 10,000
Frank Gallo [Member]
Common stock share issued in private placement									500,000
Cash proceeds									$ 25,000
Emil Assentato [Member]
Common stock share issued in private placement								300,000
Cash proceeds								$ 15,000
Chuck Smith [Member]
Common stock share issued in private placement								100,000
Cash proceeds								$ 5,000
Christopher Parks [Member]
Common stock share issued in private placement							200,000
Cash proceeds							$ 10,000
Bradley Nattrass [Member]
Common stock share issued in private placement							200,000
Cash proceeds							$ 10,000
Kathryn Trickey [Member]
Common stock share issued in private placement									400,000
Cash proceeds									$ 20,000
James Lowe [Member]
Common stock share issued in private placement							200,000
Cash proceeds							$ 10,000
Jose Antoni Silva [Member]
Common stock share issued in private placement						3,800,000
Cash proceeds						$ 190,000
Bagel Hole [Member]
Common stock share issued in private placement					300,000
Cash proceeds					$ 15,000
MOD Worldwide, LLC [Member]
Common stock share issued in private placement				1,900,000
Cash proceeds				$ 38,000
Assentato [Member] | Restricted Stock [Member]
Issuance of common stock	10,756,528
Proceeds from issuance of restricted common stock	$ 300,000
Dixie [Member] | Restricted Stock [Member]
Issuance of common stock	4,333,333
Proceeds from issuance of restricted common stock	$ 302,500
Willett [Member] | Restricted Stock [Member]
Issuance of common stock	9,500,000
Proceeds from issuance of restricted common stock	$ 302,500
Willett [Member] | Restricted Stock [Member] | Stock Purchase Agreement [Member]
Issuance of common stock	1,333,333
Proceeds from issuance of restricted common stock	$ 40,000
Common Stock
Common stock share issued in private placement			10,285,714
Cash proceeds			$ 348,000
Issuance of common stock			8,100,000