DKG Capital (DKGH) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 23, 2016	Jun. 30, 2014
Document And Entity Information
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Entity Registrant Name	RERAISE GAMING CORPORATION
Entity Central Index Key	1,592,411
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 429,866
Is Entity a Voluntary Filer?	No
Is Entity a Well-known Seasoned Issuer?	No
Is Entity's Reporting Status Current?	Yes
Entity Common Stock, Shares Outstanding		17,376,000

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash	$ 11,651	$ 21,113
Related party advances	1,351
Total current assets	13,002	$ 21,113
Long term assets
Intangible asset, less accumulated amortizaion of $3,192 and $1,059 respectively	3,208	5,341
Total long term assets	3,208	5,341
Total assets	16,210	26,454
Current liabilities
Accounts payable and accrued liabilities	9,157	2,477
Loan payable - related party	30,000	30,000
Notes payable - related parties	$ 50,000	25,000
Payable - related party		1,500
Total current liabilities	$ 89,157	58,977
Stockholders' deficit
Common stock, 100,000,000 shares authorized, at $0.001 par value, 17,376,000 and 17,271,000 shares issued and outstanding, respectively	17,377	17,272
Additional paid in capital	2,682,623	2,630,228
Accumulated deficit	(2,772,947)	(2,680,023)
Total stockholders' deficit	(72,947)	(32,523)
Total liabilities and stockholders' deficit	$ 16,210	$ 26,454

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Balance Sheets [Abstract]
Accumulated amortization of intangible assets	$ 3,192	$ 1,059
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, par value per share	$ 0.001	$ 0.001
Common stock, shares issued	17,376,000	17,271,000
Common Stock, shares outstanding	17,376,000	17,271,000

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
Revenue
Operating expenses
General and administrative	$ 38,838	$ 2,432,702
Product endorsement	27,500
Professional fees	23,508
Total operating expenses	89,846	$ 2,432,702
Loss from operations	(89,846)	(2,432,702)
Other expenses
Interest expense	(3,078)	(726)
Total other expenses	(3,078)	(726)
Loss before provision for income taxes	(92,924)	(2,433,428)
Net loss	$ (92,924)	$ (2,433,428)
Basic and diluted loss per share	$ (0.01)	$ (0.15)
Weighted average shares outstanding Basic and diluted	17,352,493	16,547,438

Statement of Stockholders' Equi

Statement of Stockholders' Equity (Deficit) - USD ($)	Total	Common shares [Member]	Stock payable [Member]	Additional paid in capital [Member]	Accumulated deficit [Member]
Balance at Dec. 31, 2013	$ 2,155	$ 12,374	$ 50,000	$ 186,376	$ (246,595)
Balance, shares at Dec. 31, 2013		12,473,500
Common stock issued to liquidate stock payable		$ 100	$ (50,000)	49,900
Common stock issued for services	$ 2,393,750	$ 4,788		2,388,962
Common stock issued for services, shares	4,787,500	4,787,500
Common stock issued for cash	$ 5,000	$ 10		4,990
Common stock issued for cash, shares	10,000	10,000
Balance at Dec. 31, 2014	$ (32,523)	$ 17,271		$ 2,630,228	$ (2,680,023)
Balance, shares at Dec. 31, 2014		17,271,000
Net loss for the year	(2,433,428)				$ (2,433,428)
Common stock issued for services	$ 27,500	$ 55		$ 27,445
Common stock issued for services, shares	55,000	55,000
Common stock issued for cash	$ 25,000	$ 50		24,950
Common stock issued for cash, shares	50,000	50,000
Balance at Dec. 31, 2015	$ (72,947)	$ 17,376		$ 2,682,623	$ (2,772,947)
Balance, shares at Dec. 31, 2015		17,376,000
Net loss for the year	$ (92,924)				$ (92,924)

Statements of Cash Flow

Statements of Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities
Net (loss)	$ (92,924)	$ (2,433,428)
Adjustments to reconcile net loss to cash used in operating activities
Common stock issued for services	27,500	2,393,750
Amortization	2,133	$ 1,059
Change in operating assets and liabilities:
Increase (decrease) in related party advance	(1,351)
Increase (decrease) in accounts payable	6,680	$ 2,477
Net cash used in operating activities	$ (57,962)	(36,142)
Cash flows from investing activities
Capitalized website development costs		(6,400)
Net cash used in investing activities		(6,400)
Cash flows from financing activities
Proceeds from sale of common shares	$ 25,000	$ 5,000
Repayment of related party payable	(1,500)
Proceeds from notes payable - related party	25,000	$ 25,000
Net cash provided by financing activities	48,500	30,000
Net decrease in cash	(9,462)	(12,542)
Cash, beginning	21,113	33,655
Cash, ending	11,651	21,113
Cash paid:
Interest	$ 1,358	$ 772
Income taxes
Supplementary disclosure for non cash financing and investment activity
Common shares issued for subscriptions payable		$ 50,000

ORGANIZATION AND OPERATIONS

ORGANIZATION AND OPERATIONS	12 Months Ended
	Dec. 31, 2015
ORGANIZATION AND OPERATIONS [Abstract]
ORGANIZATION AND OPERATIONS	NOTE 1 - ORGANIZATION AND OPERATIONS ReRaise Gaming Corporation (“the Company”) located in Las Vegas, Nevada, was incorporated on October 2, 2013, in the State of Nevada. As of December 31, 2015 the Company has acquired a variety of poker games, some with patents and some with patents pending, in addition to those we are developing. Each of the games has been acquired or is being developed for different segments of the poker market, namely video poker, brick and mortar, as well as online poker. Several of the games are available on line, at no charge, to test their viability.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Company's financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States. The Company has elected a December 31 fiscal year-end. Use of Estimates The preparation of financial statements in 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. A change in managements' estimates or assumptions could have a material impact on the Company's financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company's financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Cash and Cash Equivalents For purposes of the statements of cash flows, cash equivalents include all highly liquid investments with original maturities of three months or less which are not securing any corporate obligations. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts. Website Development Costs The Company capitalizes its costs to develop its website when preliminary development efforts are successfully completed, management has authorized and committed project funding, and it is probable that the project will be completed and the website will be used as intended. Such costs are amortized on a straight-line basis over the estimated useful life of the related asset, which approximates three The Company capitalized website development costs of $ 6,400 2,133 1,059 Revenue Recognition The Company intends to recognize revenue when it is realized or realizable and earned, and therefore only recognizes revenue on sales once those sales meet the following requirements, in accordance with the contracts entered into with its customers. The contracts must meet all of the following four criteria in order to recognize revenue: • Persuasive evidence of an arrangement exists • Delivery has occurred • The sales price is fixed or determinable • Collection is reasonably assured Cost of Sales Cost of sales is the direct cost associated with the earning of revenue and predominantly includes the cost of delivering the “game” to the customer, including permits, licenses, payroll and payroll related costs and the cost of the infrastructure to support the delivery. Impairment of Long-lived Assets The Company reviews long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows of the asset. If the carrying amount of the asset is determined not to be recoverable, a write-down to fair value is recorded. Fair values are determined based on quoted market values, discounted cash flows, or external appraisals, as applicable. The Company reviews long-lived assets for impairment at the individual asset or the asset group level for which the lowest level of independent cash flows can be identified. No impairment expense has been recorded on long-lived assets for the years ended December 31, 2015 and December 31, 2014 respectively. Income Taxes Income taxes are accounted for under the asset and liability method. 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 and operating loss and tax credit carry forwards. 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. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2015 or December 31, 2014. Fair Value Measurements The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or inputs that are corroborated by market data Level 3: Unobservable inputs that are not corroborated by market data Stock-Based Compensation The Company records stock-based compensation at fair value as of the date of grant and recognizes the corresponding expense over the requisite service period (usually the vesting period), utilizing the Black-Scholes option-pricing model. The volatility component of the calculation is based on the historic volatility of the Company's stock or the expected future volatility. The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination behavior. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of Loss per Common Share Basic earnings per share are calculated dividing income available to common stockholders by the weighted average number of common shares outstanding. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, warrants and options are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were no dilutive shares, options or warrants outstanding as of December 31, 2015 and 2014. Reclassifications Certain prior year amounts have been reclassified to conform with the current year presentation. Specifically, the Company reclassified a note payable to a related party note payable and decreased the net carryforward losses disclosed in footnote #9. Recently Adopted Accounting Pronouncements In August 2014, FASB issued (ASU) No. 2014-15, Presentation of Financial Statements – Going Concern; Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern. The amendments in this update provide guidance in GAAP about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. In doing so, the amendments should reduce diversity in the timing and content of footnote disclosures. The guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early adoption is permitted but not required; at this time we are not early adopting. As the objective of this accounting standard is to provide guidance on the disclosure of uncertainties about an entity's ability to continue as a going concern, the adoption of this standard is not expected to impact our financial position or results of operations. On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915). Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders' equity, (2) label the financial statements as those of a development stage entity; (3) disclose a description of the development stage activities in which the entity is engaged and (4) 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 amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued. The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements. There are no other recent accounting pronouncements that are expected to have a material effect on the Company's financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2015
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and marketing. As a result, the Company incurred accumulated net losses from inception (October 2, 2013) through the period ended December 31, 2015 of $ 2,772,947 2,680,023 2,393,750 27,500 The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock or through debt financing and, ultimately, the achievement of significant operating revenues. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2015
COMMITMENTS AND CONTINGENCIES [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 4- COMMITMENTS AND CONTINGENCIES The Company entered into an agreement with Chris Moneymaker, an individual to use his name and likeness alongside a brief positive quote on the Company's website, paraphernalia or literature. In exchange, the Company will compensate Chris Moneymaker the following: • $ 10,000 • $ 1,000 24 1,000,000 • Additional $ 500

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2015
INTANGIBLE ASSETS [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS During the period from inception through December 31, 2013, the Company entered into an agreement to purchase, three newly developed poker games, from an individual who was an officer of the company and who resigned from that position as a condition of a mutually acceptable agreement. The purchase price was $ 35,000 300,000 0.50 During the year ended December 31, 2014, and as part of its marketing strategy to acquaint users with its product, the Company has undertaken to build its own interactive website. The Company capitalized website development costs of $ 6,400 1,059 2,133 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted- Average Remaining Life Capitalized website development costs $ 6,400 $ (3,192 ) $ 3,208 1.17 Total 6,400 (3,192 ) 3,208 1.17

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2015
NOTES PAYABLE [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE On June 2, 2014 the Company borrowed $ 25,000 5 26,250 2,000,000 5 1,322.50 26,322.50 2,000,000 On June 8, 2015 the Company borrowed $ 25,000 2 25,042 July 8, 2015 July 8, 2016 25,682 10

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS The Company had borrowed, during 2013, $ 1,500 1,500 On June 2, 2014 the Company borrowed $ 25,000 5 one 26,250 2,000,000 5 1,322.50 26,322.50 On June 8, 2015 the Company borrowed $ 25,000 2 one 25,042 25,682 one 10 10 As of December 31, 2015, the Company has an outstanding advance to the Company's President of $ 1,351 The Company has been provided office space by its chief executive officer at no

STOCKHOLDERS EQUITY

STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2015
STOCKHOLDERS' EQUITY [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8 - STOCKHOLDERS' EQUITY The total number of common shares authorized that may be issued by the Company is 100,000,000 0.001 17,376,000 17,271,000 During the year ended December 31, 2014, the Company issued 10,000 0.50 5,000 During the year ended December 31, 2014, the Company issued 4,787,500 0.50 2,393,750 During the year ended December 31, 2015, the Company issued 55,000 0.50 27,500 During the year ended December 31, 2015, the Company issued, for cash, 50,000 0.50 25,000

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2015
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 9—INCOME TAXES Net deferred tax assets consist of the following components: December 31, 2014 December 31, 2015 Deferred tax asset: Net operating loss carryforwards $ (27,746 ) $ (60,269 ) Valuation allowance 27,746 60,269 Net deferred tax asset $ - $ - The Company has accumulated net operating loss carryovers of approximately $ 172,000 1986 2033 2013 2015

SUMMARY OF SIGNIFICANT ACCOUN16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)	12 Months Ended
	Dec. 31, 2015
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Basis of Presentation	Basis of Presentation The Company's financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States. The Company has elected a December 31 fiscal year-end.
Use of Estimates	Use of Estimates The preparation of financial statements in 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. A change in managements' estimates or assumptions could have a material impact on the Company's financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. The Company's financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the statements of cash flows, cash equivalents include all highly liquid investments with original maturities of three months or less which are not securing any corporate obligations. The Company maintains its cash in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts.
Website Development Costs	Website Development Costs The Company capitalizes its costs to develop its website when preliminary development efforts are successfully completed, management has authorized and committed project funding, and it is probable that the project will be completed and the website will be used as intended. Such costs are amortized on a straight-line basis over the estimated useful life of the related asset, which approximates three The Company capitalized website development costs of $ 6,400 2,133 1,059
Revenue Recognition	Revenue Recognition The Company intends to recognize revenue when it is realized or realizable and earned, and therefore only recognizes revenue on sales once those sales meet the following requirements, in accordance with the contracts entered into with its customers. The contracts must meet all of the following four criteria in order to recognize revenue: • Persuasive evidence of an arrangement exists • Delivery has occurred • The sales price is fixed or determinable • Collection is reasonably assured
Cost of Sales	Cost of Sales Cost of sales is the direct cost associated with the earning of revenue and predominantly includes the cost of delivering the “game” to the customer, including permits, licenses, payroll and payroll related costs and the cost of the infrastructure to support the delivery.
Impairment of Long-Lived Assets	Impairment of Long-lived Assets The Company reviews long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows of the asset. If the carrying amount of the asset is determined not to be recoverable, a write-down to fair value is recorded. Fair values are determined based on quoted market values, discounted cash flows, or external appraisals, as applicable. The Company reviews long-lived assets for impairment at the individual asset or the asset group level for which the lowest level of independent cash flows can be identified. No impairment expense has been recorded on long-lived assets for the years ended December 31, 2015 and December 31, 2014 respectively.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. 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 and operating loss and tax credit carry forwards. 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. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. The Company also follows the guidance related to accounting for income tax uncertainties. In accounting for uncertainty in income taxes, the Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. No liability for unrecognized tax benefits was recorded as of December 31, 2015 or December 31, 2014.
Fair Value Measurements	Fair Value Measurements The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or inputs that are corroborated by market data Level 3: Unobservable inputs that are not corroborated by market data
Stock-Based Compensation	Stock-Based Compensation The Company records stock-based compensation at fair value as of the date of grant and recognizes the corresponding expense over the requisite service period (usually the vesting period), utilizing the Black-Scholes option-pricing model. The volatility component of the calculation is based on the historic volatility of the Company's stock or the expected future volatility. The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination behavior. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of
Loss per Common Share	Loss per Common Share Basic earnings per share are calculated dividing income available to common stockholders by the weighted average number of common shares outstanding. Diluted earnings per share are based on the assumption that all dilutive convertible shares and stock options and warrants were converted or exercised. Dilution is computed by applying the treasury stock method. Under this method, warrants and options are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. There were no dilutive shares, options or warrants outstanding as of December 31, 2015 and 2014.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform with the current year presentation. Specifically, the Company reclassified a note payable to a related party note payable and decreased the net carryforward losses disclosed in footnote #9.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In August 2014, FASB issued (ASU) No. 2014-15, Presentation of Financial Statements – Going Concern; Disclosures of Uncertainties about an Entity's Ability to Continue as a Going Concern. The amendments in this update provide guidance in GAAP about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. In doing so, the amendments should reduce diversity in the timing and content of footnote disclosures. The guidance is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early adoption is permitted but not required; at this time we are not early adopting. As the objective of this accounting standard is to provide guidance on the disclosure of uncertainties about an entity's ability to continue as a going concern, the adoption of this standard is not expected to impact our financial position or results of operations. On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915). Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders' equity, (2) label the financial statements as those of a development stage entity; (3) disclose a description of the development stage activities in which the entity is engaged and (4) 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 amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued. The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements. There are no other recent accounting pronouncements that are expected to have a material effect on the Company's financial statements.

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2015
INTANGIBLE ASSETS [Abstract]
Schedule of Intangible Assets	Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted- Average Remaining Life Capitalized website development costs $ 6,400 $ (3,192 ) $ 3,208 1.17 Total 6,400 (3,192 ) 3,208 1.17

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
INCOME TAXES [Abstract]
Schedule of Net Deferred Tax Asset	December 31, 2014 December 31, 2015 Deferred tax asset: Net operating loss carryforwards $ (27,746 ) $ (60,269 ) Valuation allowance 27,746 60,269 Net deferred tax asset $ - $ -

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Useful life	3 years
Capitalized website development costs		$ 6,400
Amortization of capitalized website development costs	$ 2,133	$ 1,059

GOING CONCERN (Details)

GOING CONCERN (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
GOING CONCERN [Abstract]
Accumulated net losses	$ 2,772,947	$ 2,680,023
Stock issued for consulting and other services	$ 27,500	$ 2,393,750

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	12 Months Ended
	Dec. 31, 2015USD ($)
COMMITMENTS AND CONTINGENCIES [Abstract]
Amount of agreement signing bonus	$ 10,000
Amount of compensation paid per month	$ 1,000
Term period of consulting contract	24 months
Amount raised from the contract initiated	$ 1,000,000
Additional amount of compensation paid per month for every $1,000,000 thereafter that is raised	$ 500

INTANGIBLE ASSETS (Narrative) (

INTANGIBLE ASSETS (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014
INTANGIBLE ASSETS [Abstract]
Acquisition of interactive web site	$ 35,000
Shares issued to purchase intangible assets	300,000
Shares issued, price per share	$ 0.50
Capitalized website development costs			$ 6,400
Amortization of capitalized website development costs		$ 2,133	$ 1,059

INTANGIBLE ASSETS (Schedule of

INTANGIBLE ASSETS (Schedule of Intangible Assets) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 6,400
Accumulated Amortization	(3,192)	$ (1,059)
Net Carrying Amount	$ 3,208	$ 5,341
Weighted-Average Remaining Life	1 year 2 months 1 day
Capitalized website development costs [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 6,400
Accumulated Amortization	(3,192)
Net Carrying Amount	$ 3,208
Weighted-Average Remaining Life	1 year 2 months 1 day

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
June 2, 2014 Borrowing [Member]
Short-term Debt [Line Items]
Amount borrowed		$ 25,000
Interest rate		5.00%
Amount of note to be repayable		$ 26,250
Note secured against number of shares		2,000,000
Maturity date		Jun. 1, 2015
June 2, 2014 Extension [Member]
Short-term Debt [Line Items]
Interest rate	5.00%
Amount of note to be repayable	$ 26,322.50
Note secured against number of shares	2,000,000
Accrued interest	$ 1,322.50
Maturity date	Jun. 1, 2016
June 8, 2015 Borrowing [Member]
Short-term Debt [Line Items]
Amount borrowed	$ 25,000
Interest rate	2.00%
Amount of note to be repayable	$ 25,042
Maturity date	Jul. 8, 2015
June 8, 2015 Extension [Member]
Short-term Debt [Line Items]
Amount of note to be repayable	$ 25,682
Maturity date	Jul. 8, 2016
Default interest rate	10.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Notes payable - related parties	$ 50,000	$ 25,000
Repayment of related party payable	1,500
Related party advances	$ 1,351
June 2, 2014 Borrowing [Member]
Related Party Transaction [Line Items]
Amount borrowed		$ 25,000
Interest rate		5.00%
Amount of note to be repayable		$ 26,250
Note secured against number of shares		2,000,000
Maturity date		Jun. 1, 2015
June 2, 2014 Extension [Member]
Related Party Transaction [Line Items]
Interest rate	5.00%
Amount of note to be repayable	$ 26,322.50
Note secured against number of shares	2,000,000
Accrued interest	$ 1,322.50
Maturity date	Jun. 1, 2016
June 8, 2015 Borrowing [Member]
Related Party Transaction [Line Items]
Amount borrowed	$ 25,000
Interest rate	2.00%
Amount of note to be repayable	$ 25,042
Maturity date	Jul. 8, 2015
June 8, 2015 Extension [Member]
Related Party Transaction [Line Items]
Amount of note to be repayable	$ 25,682
Maturity date	Jul. 8, 2016
Default interest rate	10.00%
President [Member]
Related Party Transaction [Line Items]
Loan from related party			$ 1,500
Repayment of related party payable	$ 1,500
Related party advances	$ 1,351

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
STOCKHOLDERS' EQUITY [Abstract]
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, par value per share	$ 0.001	$ 0.001
Common stock, shares issued	17,376,000	17,271,000
Common Stock, shares outstanding	17,376,000	17,271,000
Common stock issued for cash	$ 25,000	$ 5,000
Common stock issued for cash, shares	50,000	10,000
Common stock issued for services	$ 27,500	$ 2,393,750
Common stock issued for services, shares	55,000	4,787,500
Price per share	$ 0.50	$ 0.50

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ (60,269)	$ (27,746)
Valuation allowance	$ 60,269	$ 27,746
Net deferred tax asset
Accumulated net operating loss carryforwards	$ 172,000
Tax carryforwards expiration year	Dec. 31, 2033
Minimum [Member]
Income Tax Contingency [Line Items]
Tax years open to examination	2,013
Maximum [Member]
Income Tax Contingency [Line Items]
Tax years open to examination	2,015