American Renaissance Capital Inactive S-117 Jul 142013 FY IPO registrationFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2013
Document And Entity Information	'
Entity Registrant Name	'American Renaissance Capital, Inc.
Entity Central Index Key	'0001614106
Document Type	'S-1
Document Period End Date	31-Dec-13
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Is Entity a Well-known Seasoned Issuer?	'No
Is Entity a Voluntary Filer?	'No
Is Entity's Reporting Status Current?	'No
Entity Filer Category	'Smaller Reporting Company
Document Fiscal Period Focus	'FY
Document Fiscal Year Focus	'2013

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$91	$97
Total assets	91	97
Liabilities:	'	'
Current liabilities	1,675	492
Total liabilities	1,675	492
Stockholders' equity	'	'
Common stock, $0.0001 par value; 1,000,000,000 shares authorized; 35,142,000 issued and outstanding on 12/31/2013, and 13,673,000 issued and outstanding on 12/31/2012 respectively.	3,166	1,217
Paid in Capital	6,545	1,656
Retained deficits	-11,295	-3,268
Total stockholders' equity	-1,584	-395
Total liabilities and stockholders' equity	$91	$97

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Apr. 01, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'	'
Common Stock Par Value	'	$0.00	$0.00
Common Stock Shares Authorized	1,000,000,000	1,000,000,000	1,000,000,000
Common Stock Shares Issued	'	35,142,000	13,673,000
Common Stock Shares Outstanding	'	35,142,000	13,673,000

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
Statements of Operations (USD $)	Dec. 31, 2013	Dec. 31, 2012
REVENUE	'	'
Total revenue	'	'
EXPENSES:	'	'
Professional fees	1,900	1,200
Rent expense	4,584	1,910
Other operating expenses	1,543	158
Total operating expenses	8,027	3,268
NET LOSS FROM OPERATIONS	-8,027	-3,268
NET LOSS	($8,027)	($3,268)

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
Statements of Cash Flows (USD $)	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES	'	'
Net Loss	($8,027)	($3,268)
Increase (decrease) in:	'	'
Accounts Payable	1,183	492
Total adjustments	1,183	492
Net cash used by operating activities	-6,844	-2,776
CASH FLOWS FROM FINANCING ACTIVITIES	'	'
Proceeds from shares issued	6,838	2,873
Net cash provided by financing activities	6,838	2,873
Increase in cash	-6	97
Cash - beginning of year	97	'
Cash - end of period	$91	$97

Shareholders_Equity

Shareholders Equity (USD $)	Captial Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Beginning balance at Dec. 31, 2011	'	'	'	'
Share issued	1,217	1,656	'	2,873
Net Loss	'	'	-3,268	-3,268
Ending balance at Dec. 31, 2012	1,217	1,656	-3,268	-395
Share issued	1,949	4,889	'	6,838
Net Loss	'	'	-8,027	-8,027
Ending balance at Dec. 31, 2013	$3,166	$6,545	($11,295)	($1,584)

1_NATURE_OF_BUSINESS

1 - NATURE OF BUSINESS	12 Months Ended
1 - NATURE OF BUSINESS	Dec. 31, 2013
Accounting Policies [Abstract]	'
1 - NATURE OF BUSINESS	'
	NOTE 1 - NATURE OF BUSINESS

	The Company was formed under the laws of the state of California on February 15, 2012, under the name Afriwealth, LLC. In April 2014, the company decided by the vote of its management and majority shareholder to convert to a C corporation with authorization to issue 1,000,000,000 shares of common stocks. In June of 2014, the company changed its business name to AMERICAN RENAISSANCE CAPITAL, INC.
	American Renaissance Capital, Inc. (hereinafter the “Company”) has limited operations and is developing a business plan to focus on business process improvement and owning and holding investments in community-anchored real estate, properties and businesses in California and US. The company’s business plan focuses on (1) acquiring, rehabilitating and reutilizing dilapidated or abandoned properties; (2) acquiring and restructuring troubled businesses; (3) socially conscious venture capital activities; (4) opportunistic private equity activities; (5) job-creating and community-empowering investments; and (5) general business-process-improvement through partnerships, mergers and acquisitions, (re)capitalizations and investments. The social goals of the Company’s businesses and investments are to build healthier and stronger communities by financially empowering communities, individuals, and families through education, job-opportunities, credits, and wealth-accumulation strategies that help employees and stakeholders to impact lives in the communities while helping stakeholder to build prosperous and sustainable communities. The Company is based in Los Angeles, California. To date, the Company’s business activities have been limited to organizational matters, research of public and private available-for-sale community-based businesses, and raising capital. The Company is considered a development stage company and has not yet realized any revenues from its planned operations.

2_SUMMARY_OF_SIGNIFICANT_ACCOU

2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Development Stage Company
	The Company is a development stage company as defined by ASC 915-10-05, “Development Stage Entity.” The Company is still devoting substantially all of its efforts on establishing its business and its planned principal operations have not commenced. All losses accumulated, since inception, have been considered as part of the Company’s development stage activities.

	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) promulgated in the United States of America.

	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

	Cash and Cash Equivalents
	The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. Negative cash balances (bank overdrafts) are reclassified on the balance sheet to “Other current liabilities.” The Company has $91 and $97 in cash and cash equivalents at December 31, 2013 and 2012 respectively.

	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

	Revenue Recognition
	The Company recognizes revenue to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received net of discounts, rebates, and sales taxes or duty. The Company follows the guidance of ASC 605 for revenue recognition. The Company recognizes revenues when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. The company has no revenue in fiscal year that ended December 31, 2013 and 2012.

	Comprehensive Income
	The Company adopted SFAS No. 130, “Reporting Comprehensive Income,” which requires that an enterprise report, by major components and as a single total, the changes in equity. There were no comprehensive income items for the year ended December 31, 2013 and 2012. The firm did not have any adjustments that would have made comprehensive income different from net income.

	Selling, General and Administrative Expenses
	Selling, general and administrative expenses include general operating expenses, costs incurred for activities which serve securing sales, administrative and advertising expenses.


	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

	Start-Up Costs
	In accordance with ASC 720-15-20, “Start-up Activities”, the Company expenses all costs incurred in connection with the start-up and organization of the Company.

	Income Taxes
	The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

	ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.

	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

	Income Taxes (Cont’d)
	As of January 1, 2013, the Company had analyzed its filing positions in each of the federal and state jurisdictions that required the filing of income tax returns, as well as all open tax years in these jurisdictions. The U.S. federal and California are identified as the “major” tax jurisdictions. Generally, the Company remains subject to Internal Revenue Service examination of their 2012 through 2013 California Franchise Tax Returns. However, the Company has certain tax attribute carry forwards, which will remain subject to review and adjustment by the relevant tax authorities until the statute of limitations closes with respect to the year in which such attributes are utilized.
	Management believed that the income tax filing positions and deductions will be sustained on audit and do not anticipate any adjustments that will result in a material change to the financial position. Therefore, no reserves for uncertain income tax position have been recorded pursuant to ASC 740. In addition, the Company not record a cumulative effect adjustment related to the adoption of ASC 740. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.

	Property and Equipment
	Property and equipment are stated at cost and consist solely of computer equipment. Depreciation is calculated using the straight-line method based on the estimated useful lives of the related assets and starts when the asset is available for use as intended by management. When significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate components of property, plant and equipment. Land is not depreciated. The useful lives of tangible fixed assets are as follows:

	•	Buildings	33 to 50 years
	•	Permanent installations	3 to 25 years
	•	Machinery and equipment	3 to 14 years
	•	Furniture, fixtures, equipment and vehicles	5 to 10 years
	•	Leasehold improvements	Over the term of the lease


	Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized within “Other operating income” or “Other operating expenses” in the income statement. Residual values, useful lives and methods of depreciation are reviewed at each financial year-end and adjusted prospectively, if appropriate.


	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

	Loss per Share
	The Company’s basic loss per share is calculated by dividing its net loss available to common stockholders by the weighted average number of common shares outstanding for the period. The Company’s dilutive loss per share is calculated by dividing its net loss available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity.

	Investing & Lending
	The company intends to invest through loans and equity in targeted community-anchored businesses, properties and other viable assets. These investments and loans are short-term and long-term in nature. The firm makes investments in debt securities and loans, public and private equity securities, and real estate. As at December 31, 2013 and 2012, the Company owns and holds no investments.

Recent Accounting Pronouncements
Adopted
Effective August 2012, the Company adopted ASU No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (ASU 2011-04). ASU 2011-04 represents the converged guidance of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on fair value measurement. A variety of measures are included in the update intended to either clarify existing fair value measurement requirements, change particular principles requirements for measuring fair value or for disclosing information about fair value measurements. For many of the requirements, the FASB does not intend to change the application of existing requirements under Accounting Standards Codification (ASC) Topic 820, Fair Value Measurements. ASU 2011-04 was effective for interim and annual periods beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements.


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

Recent Accounting Pronouncements (Cont’d)
Not Adopted
In December 2011, the FASB issued ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities (ASU 2011-11). The amendments in ASU 2011-11 require the disclosure of information on offsetting and related arrangements for financial and derivative instruments to enable users of its financial statements to understand the effect of those arrangements on its financial position. Amendments under ASU 2011-11 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after January 1, 2013. The Company is evaluating the effect, if any adoption of ASU 2011-11 will have on its financial statements.

3_INCOME_TAXES

3 - INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
3 - INCOME TAXES	'
	NOTE 3 - INCOME TAXES

	As of December 31, 2013, the Company had a net operating loss carry forward of $11,295 that may be available to reduce future years’ taxable income through 2033.

	The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences for the periods presented are as follows:

		31-Dec-13	31-Dec-12
	Deferred tax assets:	-	-
	Net Operating tax carry-forwards	$ 11,295	3,268
	Gross deferred tax asset	11,295	3,268
	Valuation allowance	-11,295	-3,268
	Net deferred tax assets	-	-






	NOTE 3 - INCOME TAXES (CONT’D)

	Realization of deferred tax assets is dependent upon sufficient future taxable income during the period that deductible temporary differences and carry-forwards are expected to be available to reduce taxable income. Due to the change in ownership provisions of the Income Tax laws of the United States, net operating loss carry forwards of approximately $11,295 for federal income tax reporting purposes may be subject to annual limitations. Should a change in ownership occur net operating loss carry forwards may be limited as to use in future years. As the realization of required future taxable income is uncertain, the Company recorded a valuation allowance. As of December 31, 2013, the Company has a net operating loss carry-forward of approximately $11,295, which will expire 20 years from the date the loss was incurred.

4_STOCKHOLDERS_EQUITY

4 - STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
4 - STOCKHOLDERS EQUITY	'
	NOTE 4 - STOCKHOLDERS’ EQUITY

	The Company was formed as a limited liability company and resolved in April 2014 to convert to a California corporation with one class of common stock, no par value and is authorized to issue 1,000,000,000 common shares and no preferred shares. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they chose to do so, elect all of the directors of the Company.
	On December 30, 2012, the Company awarded to Mr. Frank Igwealor, the Company’s managing member, 10,000,000 shares of the Company’s common stock with a par value of $0.0001 for services rendered. The Company also issued 145,000 shares of common stock to Mr. Igwealor for $145.00 in cash. These share issuance were in transactions that were exempt from the registration requirements of the Securities Act of 1933, as amended (the “Act”) in reliance on Section 4(2) of the Act. The certificate memorializing this stock award will be issued as soon as it is convenient for the company to do so.
	On December 30, 2012, the Company made share award to the following entities and persons:
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Los Angeles Community Capital for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Goldstein Franklin, Inc. for services rendered; and
		•	1,528,000 shares of common stock with a par value of $0.0001 were sold to Poverty Solutions, Inc. for $1,528.
	These share issuance were in transactions that were exempt from the registration requirements of the Securities Act of 1933, as amended (the “Act”) in reliance on Section 4(2) of the Act. The certificate memorializing this stock award will be issued as soon as it is convenient for the company to do so


	NOTE 4 - STOCKHOLDERS’ EQUITY (CONT’D)

	On April 30, 2013, the Company made share award to the following entities and persons:
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Kareem Davis for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Aliyu Ahmed for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Ambrose Egbuonu for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Creas Nwokeabia for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Ms. Jenita McClinton for services rendered; and
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Ms. Jannette Reese for services rendered.
	These share issuance were in transactions that were exempt from the registration requirements of the Securities Act of 1933, as amended (the “Act”) in reliance on Section 4(2) of the Act. The certificate memorializing this stock award will be issued as soon as it is convenient for the company to do so.
	On December 30, 2013, the Company made share award to the following entities and persons:
		•	10,000,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Frank Igwealor for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to American Biopharmaceutical Holdings, Inc. for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Goldstein Franklin, Inc. for services rendered; and
		•	1,719,000 shares of common stock with a par value of $0.0001 were sold to Poverty Solutions, Inc. for $3,438.
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to American Community Capital, LP. for services rendered; and
		•	750,000 shares of common stock with a par value of $0.0001 were sold to Poverty Solutions, Inc. for $1,500.





	NOTE 4 - STOCKHOLDERS’ EQUITY (CONT’D)

	These share issuance were in transactions that were exempt from the registration requirements of the Securities Act of 1933, as amended (the “Act”) in reliance on Section 4(2) of the Act. The certificate memorializing this stock award will be issued as soon as it is convenient for the company to do so.
	As of December 31, 2013 and 2012, the Company’s common stocks outstanding are 35,142,000 and 13,673,000 shares respectively.

5_RELATED_PARTY_TRANSACTIONS

5 - RELATED PARTY TRANSACTIONS	12 Months Ended
5 - RELATED PARTY TRANSACTIONS	Dec. 31, 2013
Related Party Transactions [Abstract]	'
5 - RELATED PARTY TRANSACTIONS	'
	NOTE 5 - RELATED PARTY TRANSACTIONS

	The managing member, CEO and director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available, he may face a conflict in selecting between the Company and his other business interests. The Company is formulating a policy for the resolution of such conflicts.
	Since inception, the company’s principal shareholder has advanced the Company most of the money it uses to fund working capital expenses. This advance is unsecured and does not carry an interest rate or repayment terms; however, its principal shareholder has orally agreed for this advance to be capitalized into common stock or additional paid-in capital at the end of every year.
	As of December 31, 2013 and 2012, the Company has no obligation to related parties. The company has a practice of converting related parties’ obligation into member’s capital account by subscription at the end of every reportable period.
	The Company does not own any property. It currently shares a leased office with two other organizations that are affiliated to its principal shareholder at 3699 Wilshire Blvd., Suite 530, Los Angeles, California 90010. Its principal shareholder and seasonal staff use this location. The approximate cost of the shared office space varies between $322 and $400 per month. The Company recorded rent expense of $4,584 and $1,910 in 2013 and 2012.

6_GOING_CONCERN

6 - GOING CONCERN	12 Months Ended
6 - GOING CONCERN	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
6 - GOING CONCERN	'
	NOTE 6 – GOING CONCERN

	The Company's financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established a source of revenues to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.
	Management intends to focus on raising additional funds for the first and second quarters going forward. We cannot provide any assurance or guarantee that we will be able to generate revenues. Potential investors must be aware if the Company were unable to raise additional funds through the sale of our common stock and generate sufficient revenues, any investment made into the Company would be lost in its entirety.
	The Company has net losses for the period from February 15, 2012 (inception) to December 31, 2013 of $11,295. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

7_FAIR_VALUE

7 - FAIR VALUE	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
7 - FAIR VALUE	'
	NOTE 7 – FAIR VALUE

	The Company adopted Financial Accounting Standards ("SFAS") ASC 820 Measurements and Disclosures, for assets and measured at fair value on a recurring basis. The ASC 820 had no effect on the Company's financial. ASC 820 accomplishes the following key objectives:
		•	Defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date;
		•	Establishes a three-level hierarchy (the “Valuation Hierarchy") for fair value measurements;
		•	Requires consideration of the Company's creditworthiness when valuing liabilities; and
		•	Expands disclosures about instruments measured at fair value.




	NOTE 7 – FAIR VALUE (CONT’D)

	The Valuation Hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. A financial instrument's categorization within the Valuation Hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The three levels of the Valuation Hierarchy and the distribution of the Company's financial assets within it are as follows:
	Level - 1		inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	Level - 2		inputs to the valuation methodology included quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.
	Level - 3		inputs to the valuation methodology are unobservable and significant to the fair value measurement.
	Certain financial instruments are carried at cost on the balance sheet, which approximates fair value due to their short-term, highly liquid nature. These instruments include cash and cash equivalents, accounts receivable, accrued expenses and other liabilities and deferred revenue.

8_COMMITMENTS_AND_CONTINGENCIE

8 - COMMITMENTS AND CONTINGENCIES	12 Months Ended
8 - COMMITMENTS AND CONTINGENCIES	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
8 - COMMITMENTS AND CONTINGENCIES	'
	NOTE 8 – COMMITMENTS AND CONTINGENCIES

	The Company has no real property and do not presently owned any interests in real estate. 20% of the total office space was allocated for its office use and the rent was shared with two other related organizations controlled by the director. At present, there is no written lease with the landlord and the rent is on a month-to-month basis. The Company’s executive, administrative and operating offices are located at 3699 Wilshire Blvd., Suite 530, Los Angeles, CA 90010.
	Management believed that the current facilities are adequate and that any additional suitable space will be available as maybe required. The anticipated rental obligation for office space through 2014 is $4,584.
	From time to time, the Company may be involved in certain legal actions and claims arising in the normal course of business. Management is of the opinion that such matters will be resolved without material effect on the Company’s financial condition or results of operations.

9_SUBSEQUENT_EVENTS

9 - SUBSEQUENT EVENTS	12 Months Ended
9 - SUBSEQUENT EVENTS	Dec. 31, 2013
Subsequent Events [Abstract]	'
9 - SUBSEQUENT EVENTS	'
	NOTE 9 – SUBSEQUENT EVENTS

	In accordance with ASC 855, Subsequent Events, the Company has evaluated subsequent events occurring after December 31, 2013 through July 10, 2014.
	During this period, The Company made share award to entities and persons as follow:
	12-Jan-14
	On January 12, 2014, the Company awarded to American Community Capital, LP, a Los Angeles based firm, 10,000,000 shares of the Company common stock with a par value of $0.0001 for services rendered. We issued these securities in reliance upon the exemption contained in Section 4(2) of the Securities Act of 1933, as amended. When printed, these securities will bear a restrictive legend.
	30-Mar-14
	On March 30, 2014, the Company made share awards, in exchange for cash and services, to the following entities and persons:
		•	2,500,000 shares of the Company common stock with a par value of $0.0001 were awarded to Mr. Frank Igwealor for services rendered;
		•	500,000 shares of the Company common stock with a par value of $0.0001 were awarded to Mr. Kareem Davis for services rendered;
		•	100,000 shares of the Company common stock with a par value of $0.0001 were awarded to Mr. Roy Watson for services rendered; and
	16-Jun-14
	On June 16, 2014, the Company made share awards, in exchange for cash and services, to the following entities and persons:
		•	2,000,000 shares of common stock with a par value of $0.0001 were awarded to Los Angeles Community Capital for services rendered;
		•	1,000,000 shares of common stock with a par value of $0.0001 were awarded to Goldstein Franklin, Inc. for services rendered;
		•	2,000,000 shares of common stock with a par value of $0.0001 were awarded to Poverty Solutions, Inc. for services rendered;
		•	17,500,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Frank Igwealor for services rendered;
		•	100,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Roy Watson for services rendered;
		•	500,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Kareem Davis for services rendered;

	NOTE 9 – SUBSEQUENT EVENTS (CONT’D)

		•	500,000 shares of common stock with a par value of $0.0001 were awarded to Dr. Solomon KN Mbagwu for services rendered;
		•	500,000 shares of common stock with a par value of $0.0001 were sold to Dr. Solomon KN Mbagwu for $5,000 at $0.01 per share;
		•	267,400 shares of common stock with a par value of $0.0001 were sold to Poverty Solutions, Inc. for $2,674 at $0.01 per share;
		•	76,600 shares of common stock with a par value of $0.0001 were sold to Mr. Frank Igwealor for $766 at $0.01 per share;
		•	350,000 shares of common stock with a par value of $0.0001 were sold to American Biopharmaceutical Holdings, Inc. for $3,500 at $0.01 per share;
		•	500,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Azuka L. Uzoh, Esq for services rendered;
		•	500,000 shares of common stock with a par value of $0.0001 were awarded to Ms. Cherokee Lavalley for services rendered;
		•	100,000 shares of common stock with a par value of $0.0001 were awarded to Life is Networking Knowledge for services rendered;
		•	10,000 shares of common stock with a par value of $0.0001 were awarded to Ms. Perpetual Emeana for services rendered;
		•	10,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Godwin Obele for services rendered;
		•	100,000 shares of common stock with a par value of $0.0001 were awarded to Pink Lotus Healthcare for services rendered;
		•	100,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Tahir Wilson for services rendered;
		•	100,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Martin Nwaege for services rendered;
		•	500,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Justin Hillian for services rendered;
		•	200,000 shares of common stock with a par value of $0.0001 were awarded to Ms. Chinazor V. Ezembaji for services rendered;
		•	200,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Emeka Gabriel Okeke for services rendered; and
		•	20,000 shares of common stock with a par value of $0.0001 were awarded to Mr. Tony Luu for services rendered.



	NOTE 9 – SUBSEQUENT EVENTS (CONT’D)

	A total of 40,234,000 shares of common stocks were issued by the company during the period January 1 2014 through June 30, 2014. These brought the total shares issued and outstanding to 75,376,000. These share issuance were in transactions that were exempt from the registration requirements of the Securities Act of 1933, as amended (the “Act”) in reliance on Section 4(2) of the Act. The certificate memorializing this stock award will be issued as soon as it is convenient for the company to do so.
	The Company did not have any other material recognizable subsequent events that required disclosure in these financial statements.

2_SUMMARY_OF_SIGNIFICANT_ACCOU1

2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Development State Company	'
	Development Stage Company
	The Company is a development stage company as defined by ASC 915-10-05, “Development Stage Entity.” The Company is still devoting substantially all of its efforts on establishing its business and its planned principal operations have not commenced. All losses accumulated, since inception, have been considered as part of the Company’s development stage activities.
Basis of Presentation	'
	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) promulgated in the United States of America.

	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. Negative cash balances (bank overdrafts) are reclassified on the balance sheet to “Other current liabilities.” The Company has $91 and $97 in cash and cash equivalents at December 31, 2013 and 2012 respectively.
Use of Estimates and Assumptions	'
	Use of Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received net of discounts, rebates, and sales taxes or duty. The Company follows the guidance of ASC 605 for revenue recognition. The Company recognizes revenues when it is realized or realizable and earned less estimated future doubtful accounts. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. The company has no revenue in fiscal year that ended December 31, 2013 and 2012.
Comprehensive Income	'
	Comprehensive Income
	The Company adopted SFAS No. 130, “Reporting Comprehensive Income,” which requires that an enterprise report, by major components and as a single total, the changes in equity. There were no comprehensive income items for the year ended December 31, 2013 and 2012. The firm did not have any adjustments that would have made comprehensive income different from net income.
Selling, General and Administrative Expenses	'
	Selling, General and Administrative Expenses
	Selling, general and administrative expenses include general operating expenses, costs incurred for activities which serve securing sales, administrative and advertising expenses.


	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)
Start-Up Costs	'
	Start-Up Costs
	In accordance with ASC 720-15-20, “Start-up Activities”, the Company expenses all costs incurred in connection with the start-up and organization of the Company.
Income Taxes	'
	Income Taxes
	The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. 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 the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized.

	ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.

	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

	Income Taxes (Cont’d)
	As of January 1, 2013, the Company had analyzed its filing positions in each of the federal and state jurisdictions that required the filing of income tax returns, as well as all open tax years in these jurisdictions. The U.S. federal and California are identified as the “major” tax jurisdictions. Generally, the Company remains subject to Internal Revenue Service examination of their 2012 through 2013 California Franchise Tax Returns. However, the Company has certain tax attribute carry forwards, which will remain subject to review and adjustment by the relevant tax authorities until the statute of limitations closes with respect to the year in which such attributes are utilized.
	Management believed that the income tax filing positions and deductions will be sustained on audit and do not anticipate any adjustments that will result in a material change to the financial position. Therefore, no reserves for uncertain income tax position have been recorded pursuant to ASC 740. In addition, the Company not record a cumulative effect adjustment related to the adoption of ASC 740. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.
Property and Equipment	'
	Property and Equipment
	Property and equipment are stated at cost and consist solely of computer equipment. Depreciation is calculated using the straight-line method based on the estimated useful lives of the related assets and starts when the asset is available for use as intended by management. When significant parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate components of property, plant and equipment. Land is not depreciated. The useful lives of tangible fixed assets are as follows:

	•	Buildings	33 to 50 years
	•	Permanent installations	3 to 25 years
	•	Machinery and equipment	3 to 14 years
	•	Furniture, fixtures, equipment and vehicles	5 to 10 years
	•	Leasehold improvements	Over the term of the lease


	Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized within “Other operating income” or “Other operating expenses” in the income statement. Residual values, useful lives and methods of depreciation are reviewed at each financial year-end and adjusted prospectively, if appropriate.


	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)
Loss per Share	'
	Loss per Share
	The Company’s basic loss per share is calculated by dividing its net loss available to common stockholders by the weighted average number of common shares outstanding for the period. The Company’s dilutive loss per share is calculated by dividing its net loss available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity.
Investing & Lending	'
	Investing & Lending
	The company intends to invest through loans and equity in targeted community-anchored businesses, properties and other viable assets. These investments and loans are short-term and long-term in nature. The firm makes investments in debt securities and loans, public and private equity securities, and real estate. As at December 31, 2013 and 2012, the Company owns and holds no investments.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	Adopted
	Effective August 2012, the Company adopted ASU No. 2011-04, Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs (ASU 2011-04). ASU 2011-04 represents the converged guidance of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on fair value measurement. A variety of measures are included in the update intended to either clarify existing fair value measurement requirements, change particular principles requirements for measuring fair value or for disclosing information about fair value measurements. For many of the requirements, the FASB does not intend to change the application of existing requirements under Accounting Standards Codification (ASC) Topic 820, Fair Value Measurements. ASU 2011-04 was effective for interim and annual periods beginning after December 15, 2011. The adoption of this update did not have a material impact on the financial statements.


	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT’D)

	Recent Accounting Pronouncements (Cont’d)
	Not Adopted
	In December 2011, the FASB issued ASU No. 2011-11, Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities (ASU 2011-11). The amendments in ASU 2011-11 require the disclosure of information on offsetting and related arrangements for financial and derivative instruments to enable users of its financial statements to understand the effect of those arrangements on its financial position. Amendments under ASU 2011-11 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after January 1, 2013. The Company is evaluating the effect, if any adoption of ASU 2011-11 will have on its financial statements.

3_INCOME_TAXES_Tables

3 - INCOME TAXES (Tables)	12 Months Ended
3 - INCOME TAXES (Tables)	Dec. 31, 2013
Accounting Policies [Abstract]	'
Taxes	'
		31-Dec-13	31-Dec-12
	Deferred tax assets:	-	-
	Net Operating tax carry-forwards	$ 11,295	3,268
	Gross deferred tax asset	11,295	3,268
	Valuation allowance	-11,295	-3,268
	Net deferred tax assets	-	-

1_NATURE_OF_BUSINESS_Details_N

1 - NATURE OF BUSINESS (Details Narrative)	Apr. 01, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'	'
Common Stock Authorized	1,000,000,000	1,000,000,000	1,000,000,000

2_SUMMARY_OF_SIGNIFICANT_ACCOU2

2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Cash and cash equivalents 2012	$91	$97

3_INCOME_TAXES_Taxes_Details

3 - INCOME TAXES - Taxes (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Deferred tax assets:	'	'
Net Operating tax carry-forwards	11,295	3,268
Gross deferred tax asset	11,295	3,268
Valuation allowance	-11,295	-3,268
Net deferred tax assets	'	'

3_INCOME_TAXES_Details_Narrati

3 - INCOME TAXES (Details Narrative) (USD $)	Dec. 31, 2013
Accounting Policies [Abstract]	'
Tax Carry Forward	$11,295

4_STOCKHOLDERS_EQUITY_Details_

4 - STOCKHOLDERS EQUITY (Details Narrative) (USD $)

Apr. 01, 2014

Dec. 31, 2013

Dec. 31, 2012

Apr. 01, 2014

Dec. 30, 2012

Dec. 30, 2013

Dec. 30, 2012

Dec. 30, 2013

Dec. 30, 2012

Dec. 30, 2013

Dec. 30, 2012

Apr. 30, 2013

Dec. 30, 2013

Shares Authorized [Member]

Los Angeles Community Capital [Member]

Goldstein Franklin [Member]

Igwealor [Member]

Poverty Solutions [Member]

Kareem Davis [Member]

Aliyu Ahmed [Member]

Ambrose Egbuonu [Member]

Creas Nwokeabia [Member]

Jenita Mc Clinton [Member]

Jannette Reese [Member]

American Bio [Member]

American Community Capital [Member]

Poverty Solution Two [Member]

Common Shares Authorized

1,000,000,000

Common shares issued for services

10,000,000

1,000,000

10,000,000

1,000,000

Common Stock Par Value

$0.00

Common shares issued

35,142,000

13,673,000

145,000

1,719,000

1,528,000

750,000

Value of shares

$3,166

$1,217

$145

$3,438

$1,528

$1,500

Common Stock Outstanding

35,142,000

13,673,000

5_RELATED_PARTY_TRANSACTIONS_D

5 - RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
5 - RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Annual Rent Expense	$4,584	$4,584	$1,910
Minimum [Member]	'	'	'
Approaximate monthly rent	'	322	'
Maximum [Member]	'	'	'
Approaximate monthly rent	'	$400	'

6_GOING_CONCERN_Details_Narrat

6 - GOING CONCERN (Details Narrative) (USD $)	12 Months Ended		23 Months Ended
6 - GOING CONCERN (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'	'
Net Loss	($8,027)	($3,268)	$11,295

8_COMMITMENTS_AND_CONTINGENCIE1

8 - COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'	'
Expected Annual Rent Expense	$4,584	$4,584	$1,910

9_SUBSEQUENT_EVENTS_Details_Na

9 - SUBSEQUENT EVENTS (Details Narrative) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Jun. 30, 2014

Mar. 30, 2014

Dec. 30, 2013

Jan. 12, 2014

Apr. 30, 2013

Jun. 16, 2014

Mar. 30, 2014

Jun. 16, 2014

Mar. 30, 2014

Dec. 30, 2012

Jun. 16, 2014

Dec. 30, 2013

Dec. 30, 2012

Jun. 16, 2014

Dec. 30, 2013

Dec. 30, 2012

Jun. 16, 2014

Dec. 30, 2013

Dec. 30, 2012

Jun. 16, 2014

Dec. 30, 2013

Jun. 16, 2014

Dec. 30, 2013

Jun. 16, 2014

Subsequent Event [Member]

American Community Capital [Member]

Kareem Davis [Member]

Roy Watson [Member]

Los Angeles Community Capital [Member]

Goldstein Franklin [Member]

Poverty Solutions [Member]

Igwealor [Member]

Dr Solomon [Member]

Dr Solomon Two [Member]

Poverty Solution Two [Member]

Igwealor Two [Member]

American Bio [Member]

Azuka Uzoh [Member]

Cherokee Lavalley [Member]

Life Is Networking Knowledge [Member]

Perpetual Emeana [Member]

Godwin Obele [Member]

Pink Lotus Healthcare [Member]

Tahir Wilson [Member]

Martin Nwaege [Member]

Justin Hillian [Member]

Chinazor Ezembaji [Member]

Emeka Gabriel Okeke [Member]

Tony Luu [Member]

Igwealor [Member]

Subsequent Event [Member]

Shares issued

75,376,000

2,500,000

1,000,000

10,000,000

1,000,000

500,000

100,000

1,000,000

2,000,000

1,000,000

2,000,000

10,000,000

17,500,000

500,000

267,400

76,600

1,000,000

350,000

500,000

100,000

10,000

100,000

500,000

200,000

20,000

Par value per share

$0.00

Value of shares issued

$3,166

$1,217

$3,438

$1,528

$145

$5,000

$1,500

$2,674

$766

$3,500

Price per share

$0.01

Shares issued for period

40,234,000