Teardroppers 10-K 31 Mar 15 2014 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Mar. 31, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	Teardroppers, Inc.
Entity Central Index Key	1615780
Document Type	10-K
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
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 Public Float			$331,250
Entity Common Stock, Shares Outstanding		3,780,000
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013	Jun. 02, 2013
Current Assets
Cash	$27,125	$75,078	$0
Total Current Assets	27,125	75,078
Fixed Assets:
Property and equipment	20,000	0
Less: Accumulated depreciation	-1,833	0
Fixed assets, net	18,167	0
Total Assets	45,292	75,078
Current Liabilities
Loan payable from related party	300,000	75,000
Line of credit from related party	75,000	0
Accrued interest	740	0
Total Current Liabilities	375,740	75,000
Total Liabilities	375,740	75,000
Stockholders' Equity:
Preferred stock, par value $0.001, authorized 20,000,000 shares, issued 0 shares, respectively	0	0
Common stock, par value $0.001, authorized 100,000,000 shares, issued 37,800,000 and 36,600,000 shares, respectively	37,800	36,600
Stock subscription receivable	0	-1,000
Additional paid in capital	48,700	11,400
Accumulated deficit	-416,948	-46,922
Total Stockholders' Equity	-330,448	78	0
Total Liabilities and Stockholders' Equity	$45,292	$75,078

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	37,800,000	36,600,000

Statements_of_Operations

Statements of Operations (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2014
Income Statement [Abstract]
Revenues	$0	$0	$0
Costs of revenues	0	0	0
Gross Margin	0	0	0
Operating Expenses:
Consulting	3,000	72,053	75,053
Consulting to related party	7,900	224,767	232,667
General & administrative	36,022	37,019	73,041
Professional fees	0	35,447	35,447
Operating Expenses	46,922	369,286	416,208
Operating Income	-46,922	-369,286	-416,208
Other Income (Expense)
Interest Expense	0	-740	-740
Total Other Income (Expense)	0	-740	-740
Net Income Before Taxes	-46,922	-370,026	-416,948
Income Tax Provision	0	0	0
Net Income	($46,922)	($370,026)	($416,948)
Net income per share- basic and diluted	$0	($0.01)
Weighted average common shares outstanding- basic and diluted	36,158,057	37,573,881

Statements_of_Stockholders_Equ

Statements of Stockholders' Equity (USD $)	Preferred Stock	Common Stock	Stock Subscription Receivable	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning balance, value at Jun. 02, 2013	$0	$0	$0	$0	$0	$0
Beginning balance, shares at Jun. 02, 2013	0	0
Shares issued to founders, shares		36,000,000
Shares issued to founders, value		36,000				36,000
Shares issued for services, shares		150,000
Shares issued for services, value		150		2,850		3,000
Shares issued for cash, shares		450,000
Shares issued for cash, value		450	-1,000	8,550		8,000
Net loss					-46,922	-46,922
Ending balance, value at Dec. 31, 2013	0	36,600	-1,000	11,400	-46,922	78
Ending balance, shares at Dec. 31, 2013	0	36,600,000
Shares issued for cash, shares		800,000
Shares issued for cash, value		800	1,000	15,200		17,000
Shares issued for reduction of debt, shares		508,333
Shares issued for reduction of debt, value		508		67,492		68,000
Shares cancelled, shares		-333,333
Shares cancelled, value		-333		-49,667		-50,000
Net loss					-370,026	-370,026
Ending balance, value at Dec. 31, 2014	$0	$37,800	$0	$48,700	($416,948)	($330,448)
Ending balance, shares at Dec. 31, 2014	0	37,800,000

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income for the Period	($46,922)	($370,026)	($416,948)
Adjustments to reconcile net loss to net cash provided by operating activities:
Stock issued to founders	36,000	0	36,000
Stock issued for debt reduction	0	3,000	3,000
Stock issued for services	3,000	4,500	7,500
Depreciation	0	1,833	1,833
Changes in Operating Assets and Liabilities
Increase in accrued interest	0	740	740
Net Cash Used in Operating Activities	-7,922	-359,953	-367,875
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of equipment	0	-5,000	-5,000
Net Cash Used in Investing Activities	0	-5,000	-5,000
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of stock	8,000	17,000	25,000
Proceeds from line of credit to related party	0	75,000	75,000
Proceeds from loan from related party	75,000	225,000	300,000
Net Cash Provided by Financing Activities	83,000	317,000	400,000
Net (Decrease) Increase in Cash	75,078	-47,953	27,125
Cash at Beginning of Period	0	75,078	0
Cash at End of Period	75,078	27,125	27,125
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the year for: Interest	0	0	0
Cash paid during the year for: Franchise and income taxes	0	0	0
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued as payment of note payable	$0	$15,000	$15,000

1_Organization_and_Description

1. Organization and Description of Business	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
1. Organization and Description of Business	On June 3, 2013, Teardroppers, Inc. (the “Company”), was incorporated under the laws of the state of Nevada.
	We intend to enter the business of mobile billboard advertising by offering to provide billboard advertising space on custom designed "Teardrop Trailers". Teardrop Trailers, are usually designed for short-period accommodations for vacationers and travelers. Teardrop Trailers are designed to be towed behind small economy sized vehicles and pickup trucks.

2_Summary_of_Significant_Accou

2. Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
2. Summary of Significant Accounting Policies	Basis of presentation
	The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
	Restated financial activity
	The prior period audited financial activity has been restated. See restatement footnote.
	Use of estimates
	The preparation of financial statements in conformity with U.S. GAAP 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. Accordingly, actual results could differ from those estimates. Such estimates include management’s assessments of the carrying value of certain assets, useful lives of assets, and related depreciation and amortization methods applied.
	Development Stage Company
	The Company is currently a development stage enterprise reporting under the provisions of FASB ASC Topic 915, Development Stage Entity. The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
	Cash equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2014 and December 31, 2013, the Company had no cash equivalents.
	Fair value of financial instruments
	The Company adopted the provisions of FASB Accounting Standards Codification (“ASC”) 820 (the “Fair Value Topic”) which defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements.
	The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels.
	The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:
	A) Market approach—Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources;
	B) Cost approach—Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and
	C) Income approach—Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (includes present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate.
	Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. An active market for an asset or liability is a market in which transactions for the asset or liability occur with significant frequency and volume to provide pricing information on an ongoing basis.
	Level 2: Observable inputs other than Level 1 inputs. Example of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.
	Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that are market participants would use in pricing the asset or liability.
	The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses, accounts payable, accrued expenses, and deferred revenue approximate their fair value because of the short maturity of those instruments. The Company’s note payable approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2014 and December 31, 2013.
	The Company had no assets and/or liabilities measured at fair value on a recurring basis for as of December 31, 2014 and December 31, 2013, respectively, using the market and income approaches.
	Property and equipment
	Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of three (3) years for equipment, five (5) years for automobile, and seven (7) years for furniture and fixtures. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
	Commitments and contingencies
	The Company follows subtopic 450-20 of the FASB ASC to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
	Revenue recognition
	The Company follows paragraph 605-10-S99-1 of the FASB ASC for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. 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. In addition, the Company records allowances for accounts receivable that are estimated to not be collected.
	Income taxes
	The Company follows Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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.
	The Company adopted section 740-10-25 of the FASB ASC (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
	Stock-based compensation
	In December 2004, the FASB issued FASB ASC No. 718, Compensation – Stock Compensation (“ASC No. 718”). Under ASC No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.  The Company applies this statement prospectively.
	Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC No. 718.  FASB ASC No. 505, Equity Based Payments to Non-Employees, defines the measurement date and recognition period for such instruments.  In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB ASC.
	Net income (loss) per share
	The Company computes basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB ASC. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity.
	There were no potentially dilutive shares outstanding as of December 31, 2014 and December 31, 2013, respectively.
	Subsequent events
	The Company follows the guidance in Section 855-10-50 of the FASB ASC for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued.
	Recently issued accounting pronouncements
	The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3_Going_Concern

3. Going Concern	12 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
3. Going Concern	The Company's consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.
	The Company has a minimum cash balance available for payment of ongoing operating expenses. Its continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.

4_Fixed_Assets

4. Fixed Assets	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
4. Fixed Assets	Property and equipment consists of the following at December 31, 2014 and December 31, 2013:
		31-Dec-14			31-Dec-13
	Property and equipment, net	$	20,000		$	–
	Less: accumulated depreciation		(1,833	)		–
	Property and equipment, net	$	18,167		$	–
	Depreciation expense for the year ended December 31, 2014 was $1,833.
	In May of 2014, the Company purchased two automobiles to be used in promotional and operational activities for $65,000. The Company issued two notes payable totally $65,000 as consideration. The notes payable were immediately converted into 433,333 common shares of the Company leaving a zero balance on both notes payable. The two automobiles sold to the Company were owned by a related party to the Company. On September 1, 2014, the Company agreed to return the Apache truck which was purchased through the issuance of a $50,000 note payable and later converted into 333,333 common shares. The 333,333 common shares were returned to treasury.
	In October of 2014, the Company purchased and assembled a custom trailer to be used in mobile billboard advertising operations. The cost basis of the custom trailer is $5,000.

5_Loan_Payable_from_Related_Pa

5. Loan Payable from Related Party	12 Months Ended
	Dec. 31, 2014
Loan Payable From Related Party
5. Loan Payable from Related Party	On December 12, 2014, the Company entered into a loan agreement with Gemini Southern, LLC whereby the monies paid to the Company by Gemini Southern, LLC pursuant to the consulting agreement dated September 20, 2013 ($75,000 as of December 31, 2013 and $300,000 as of December 12, 2014) would be repaid by the Company. The balance will be paid back with interest commencing on January 1, 2015 at a rate of 10% per annum with a maturity date of December 12, 2015. As of December 31, 2014 and 2013, the Company has a loan payable from related party balance of $300,000 and $75,000.

6_Line_of_Credit_from_Related_

6. Line of Credit from Related Party	12 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
6. Line of Credit from Related Party	On February 25, 2014, the Company entered into a line of credit with DEVCAP Partners, LLC, a California limited liability company, for an amount up to $450,000 with a maturity date of June 1, 2017, bearing interest of 10% per annum. DEVCAP Partners, LLC is a related party to the Company as they are the majority shareholder of the Company.
	In November of 2014, the Company drew $75,000 from their line of credit with DEVCAP Partners, LLC. As of December 31, 2014 and December 31, 2013, the Company has a line of credit from related party balance of $75,000 and $0. As of December 31, 2014, the Company recorded $740 of accrued interest on the line of credit with DEVCAP.

7_Related_Party_Transactions

7. Related Party Transactions	12 Months Ended
	Dec. 31, 2014
Related Party Transactions [Abstract]
7. Related Party Transactions	Office space
	We currently occupy approximately 1,500 square feet of office and garage space at 3500 75th Street West, Rosamond, California. We share this space with Matthew D. Jackson, our Chief Marketing Officer. Presently, we do not incur any expenses for the use of this facility. We also occupy office space at 4041 MacArthur Blvd., Newport Beach, CA for which we pay $1,550 per month. It is a month-to-month oral lease.
	Loans from related party (Gemini Southern, LLC)
	The Company has a loan agreement with Gemini Southern, LLC, a private corporation which has a managing member, Kevin O’Connell, whom is also a managing member of DEVCAP Partners, LLC, the majority shareholder in the Company. See Note 5 for further disclosure.
	Line of credit from related party
	The Company has a line of credit agreement with DEVCAP Partners, LLC whom is also the majority shareholder in the Company. See Note 6 for further disclosure.
	Consulting expense to related party (DEVCAP Partners, LLC)
	On January 1, 2014, the Company executed a three year consulting agreement with DEVCAP Partners, LLC, (“DEVCAP”), whereby the Company agreed to pay $7,500 a month for consulting services to be provided to the Company such as marketing, architectural development, accounting, finance, corporate structure and tax planning. In the year ended December 31, 2014 the Company recorded consulting to related party expense of $224,767, all of which was paid to DEVCAP Partners, LLC, the Company’s majority shareholder. From inception June 3, 2013 to December 31, 2014 the Company recorded a consulting to related party expense of $7,900, all of which was paid to DEVCAP Partners, LLC.
	Purchase of equipment through issuance of note payable to related party
	In May of 2014, the Company purchased two automobiles to be used in promotional and operational activities for a total price of $65,000. The Company issued two notes payable totally $65,000 as consideration. The notes payable were immediately converted into 433,333 common shares of the Company leaving a zero balance on both notes payable. The two automobiles sold to the Company were owned by the father of our majority shareholder Kevin O’Connell. On September 1, 2014, the Company returned the Apache truck which was purchased through the issuance of a $50,000 note payable and later converted into 333,333 common shares. The 333,333 common shares were returned to treasury.

8_Stockholders_Equity

8. Stockholders' Equity	12 Months Ended
	Dec. 31, 2014
Equity [Abstract]
8. Stockholders' Equity	At the time of incorporation, the Company was authorized to issue 10,000 shares of common stock and 1,000 shares of preferred stock with a par value of $0.001. The Company amended its articles of incorporation to increase it authorized shares to 100,000,000 shares of common stock and 20,000,000 shares of preferred stock, both $0.001 par value.
	In the period from inception, June 3, 2013 to December 31, 2013, the Company issue 36,600,000 shares of common stock of which 36,000,000 were to six founders, 450,000 shares were for $9,000 cash and 150,000 shares were for consulting services. The shares issued for consulting services were valued at $0.02, the average price of stock sold for cash which resulted in the Company recording a consulting expense of $3,000. Of the stock issued for cash, $1,000 was not received till 2014 and therefore was recorded as a stock subscription receivable. The 36,000,000 shares issued to the six founders, (DEVCAP Partners, LLC, Steven Verska, GB Investments, Inc., Cassin Farlow, LLC, Raymond Gerrity and Robert Wilson), were valued at par $0.001 which resulted in the Company recording a cost of services expense of $36,000.
	In the year ended December 31, 2014, the Company issued 1,533,333 shares of common stock of which 800,000 shares were for $16,000 cash, 508,333 shares were for the reduction of $65,000 in notes payable and $3,000 in accrued expenses and 225,000 shares were for consulting services rendered in the period. We valued the cost of the consulting services at the average price of stock sold for cash, $0.02, which resulted in a non-cash consulting expense of $4,500. The Company also cancelled 333,333 shares, further described in Note 4.

9_Subsequent_Events

9. Subsequent Events	12 Months Ended
	Dec. 31, 2014
Subsequent Events [Abstract]
9. Subsequent Events	Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855 and has determined that no other material subsequent events exist.

10_Restated_Financial_Statemen

10. Restated Financial Statements	12 Months Ended
	Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract]
10. Restated Financial Statements	The Company has restated its balance sheet, statements of operations, statements of stockholders’ equity and statements of cash flows as of December 31, 2013 and for the period from June 3, 2013 to December 31, 2013 to account for the following;
		1	On December 12, 2014, the Company entered into a loan agreement with Gemini Southern, LLC whereby the monies paid to the Company by Gemini Southern, LLC pursuant to the consulting agreement dated September 20, 2013 ($75,000 as of December 31, 2013 and $300,000 as of September 30, 2014) would be repaid by the Company. The balance will be paid back with interest commencing on January 1, 2015 at a rate of 10% per annum with a maturity date of December 12, 2015. The consulting agreement dated September 20, 2013 was cancelled on September 20, 2014.
	The following are previously recorded and restated balances to our balance sheet as of December 31, 2013 and statement of operations for the period from June 3, 2013 to December 31, 2013.
	TEARDROPPERS, INC.
	(A Development Stage Company)
	BALANCE SHEETS
			31-Dec-13
			Originally Reported			Restated			Difference
	Assets:
	Current Assets
	Cash		$	75,078		$	75,078		$	–
	Total Current Assets			75,078			75,078			–
	Total Assets		$	75,078		$	75,078		$	–
	Liabilities and Stockholders' Deficit:
	Current Liabilities
	Loan from related party		$	–		$	75,000		$	75,000
	Total Current Liabilities			–			75,000			75,000
	Total Liabilities			–			75,000			75,000
	Stockholders' Equity:
	Preferred stock, par value $0.001, authorized 20,000,000 shares, issued 0 shares, respectively			–			–			–
	Common stock, par value $0.001, authorized 100,000,000 shares, issued 36,600,000 shares, respectively			36,600			36,600			–
	Stock subscription receivable			(1,000	)		(1,000	)		–
	Additional paid in capital			11,400			11,400			–
	Accumulated deficit			28,078			(46,922	)		(75,000	)
	Total Stockholders' Equity			75,078			78			(75,000	)
	Total Liabilities and Stockholders' Equity		$	75,078		$	75,078		$	–
	The accompanying notes are an integral part of these financial statements.
	TEARDROPPERS, INC.
	(A Development Stage Company)
	STATEMENTS OF OPERATIONS
			From Inception June 3, 2013 to December 31, 2013
			Originally Reported			Restated			Difference
	Revenues		$	75,000		$	–		$	(75,000	)
	Costs of revenues			–			–			–
	Gross Margin			75,000			–			(75,000	)
	Operating Expenses:
	Consulting			3,000			3,000			–
	Consulting to related party			7,900			7,900			–
	General & administrative			36,022			36,022			–
	Operating Expenses			46,922			46,922			–
	Operating Income			28,078			(46,922	)		(75,000	)
	Net Income Before Taxes			28,078			(46,922	)		(75,000	)
	Income Tax Provision			–			–			–
	Net Income		$	28,078		$	(46,922	)	$	(75,000	)
	Net income per share- basic and diluted		$	0		$	(0.00	)	$	–
	Weighted average common shares outstanding- basic and diluted			36,158,057			36,158,057			–
	The accompanying notes are an integral part of these financial statements.
	TEARDROPPERS, INC.
	(A Development Stage Company)
	STATEMENTS OF CASH FLOWS
			From Inception June 3, 2013 to December 31, 2013
			Originally
			Reported			Restated			Difference
	CASH FLOWS FROM OPERATING ACTIVITIES:
	Net income for the Period		$	28,078		$	(46,922	)	$	(75,000	)
	Adjustments to reconcile net loss to net cash provided by operating activities:
	Stock issued to founders			36,000			36,000			–
	Stock issued for services			3,000			3,000			–
	Changes in Operating Assets and Liabilities
	Net Cash Used in Operating Activities			67,078			(7,922	)		(75,000	)
	CASH FLOWS FROM FINANCING ACTIVITIES:
	Proceeds from sale of stock			8,000			8,000			–
	Proceeds from loans from related party			–			75,000			75,000
	Net Cash Provided by Financing Activities			8,000			83,000			75,000
Net (Decrease) Increase in Cash			75,078			75,078			–
Cash at Beginning of Period			–			–			–
Cash at End of Period		$	75,078		$	75,078		$	–
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the year for:
Interest		$	–		$	–		$	–
Franchise and Income Taxes		$	–		$	–		$	–

2_Summary_of_Significant_Accou1

2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2014
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation
	The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Restated financial activity	Restated financial activity
	The prior period audited financial activity has been restated. See restatement footnote.
Use of estimates	Use of estimates
	The preparation of financial statements in conformity with U.S. GAAP 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. Accordingly, actual results could differ from those estimates. Such estimates include management’s assessments of the carrying value of certain assets, useful lives of assets, and related depreciation and amortization methods applied.
Development Stage Company	Development Stage Company
	The Company is currently a development stage enterprise reporting under the provisions of FASB ASC Topic 915, Development Stage Entity. The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
Cash equivalents	Cash equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2014 and December 31, 2013, the Company had no cash equivalents.
Fair value of financial instruments	Fair value of financial instruments
	The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:
	A) Market approach—Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources;
	B) Cost approach—Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and
	C) Income approach—Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (includes present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate.
	Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. An active market for an asset or liability is a market in which transactions for the asset or liability occur with significant frequency and volume to provide pricing information on an ongoing basis.
	Level 2: Observable inputs other than Level 1 inputs. Example of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.
	Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that are market participants would use in pricing the asset or liability.
	The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses, accounts payable, accrued expenses, and deferred revenue approximate their fair value because of the short maturity of those instruments. The Company’s note payable approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2014 and December 31, 2013.
	The Company had no assets and/or liabilities measured at fair value on a recurring basis for as of December 31, 2014 and December 31, 2013, respectively, using the market and income approaches.
Property and equipment	Property and equipment
	Property and equipment are recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method over the assets estimated useful life of three (3) years for equipment, five (5) years for automobile, and seven (7) years for furniture and fixtures. Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
Revenue recognition	Revenue recognition
	The Company follows paragraph 605-10-S99-1 of the FASB ASC for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. 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. In addition, the Company records allowances for accounts receivable that are estimated to not be collected.
Income taxes	Income taxes
	The Company follows Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. 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.
	The Company adopted section 740-10-25 of the FASB ASC (“Section 740-10-25”) with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.
Stock-based compensation	Stock-based compensation
	In December 2004, the FASB issued FASB ASC No. 718, Compensation – Stock Compensation (“ASC No. 718”). Under ASC No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant.  The Company applies this statement prospectively.
	Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC No. 718.  FASB ASC No. 505, Equity Based Payments to Non-Employees, defines the measurement date and recognition period for such instruments.  In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB ASC.
Net income (loss) per share	Net income (loss) per share
	The Company computes basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB ASC. Basic earnings per share is computed by dividing net income (loss) available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net income (loss) available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially diluted debt or equity.
	There were no potentially dilutive shares outstanding as of December 31, 2014 and December 31, 2013, respectively.
Subsequent events	Subsequent events
	The Company follows the guidance in Section 855-10-50 of the FASB ASC for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued.
Recently issued accounting pronouncements	Recently issued accounting pronouncements
	The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

4_Fixed_Assets_Tables

4. Fixed Assets (Tables)	12 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property and equipment		31-Dec-14			31-Dec-13
	Property and equipment, net	$	20,000		$	–
	Less: accumulated depreciation		(1,833	)		–
	Property and equipment, net	$	18,167		$	–

10_Restated_Financial_Statemen1

10. Restated Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract]
Restated financials		31-Dec-13
		Originally Reported			Restated			Difference
	Assets:
	Current Assets
	Cash	$	75,078		$	75,078		$	–
	Total Current Assets		75,078			75,078			–
	Total Assets	$	75,078		$	75,078		$	–
	Liabilities and Stockholders' Deficit:
	Current Liabilities
	Loan from related party	$	–		$	75,000		$	75,000
	Total Current Liabilities		–			75,000			75,000
	Total Liabilities		–			75,000			75,000
	Stockholders' Equity:
	Preferred stock, par value $0.001, authorized 20,000,000 shares, issued 0 shares, respectively		–			–			–
	Common stock, par value $0.001, authorized 100,000,000 shares, issued 36,600,000 shares, respectively		36,600			36,600			–
	Stock subscription receivable		(1,000	)		(1,000	)		–
	Additional paid in capital		11,400			11,400			–
	Accumulated deficit		28,078			(46,922	)		(75,000	)
	Total Stockholders' Equity		75,078			78			(75,000	)
	Total Liabilities and Stockholders' Equity	$	75,078		$	75,078		$	–
	The accompanying notes are an integral part of these financial statements.
	TEARDROPPERS, INC.
	(A Development Stage Company)
	STATEMENTS OF OPERATIONS
		From Inception June 3, 2013 to December 31, 2013
		Originally Reported			Restated			Difference
	Revenues	$	75,000		$	–		$	(75,000	)
	Costs of revenues		–			–			–
	Gross Margin		75,000			–			(75,000	)
	Operating Expenses:
	Consulting		3,000			3,000			–
	Consulting to related party		7,900			7,900			–
	General & administrative		36,022			36,022			–
	Operating Expenses		46,922			46,922			–
	Operating Income		28,078			(46,922	)		(75,000	)
	Net Income Before Taxes		28,078			(46,922	)		(75,000	)
	Income Tax Provision		–			–			–
	Net Income	$	28,078		$	(46,922	)	$	(75,000	)
	Net income per share- basic and diluted	$	0		$	(0.00	)	$	–
	Weighted average common shares outstanding- basic and diluted		36,158,057			36,158,057			–
	The accompanying notes are an integral part of these financial statements.
	TEARDROPPERS, INC.
	(A Development Stage Company)
	STATEMENTS OF CASH FLOWS
		From Inception June 3, 2013 to December 31, 2013
		Originally
		Reported			Restated			Difference
	CASH FLOWS FROM OPERATING ACTIVITIES:
	Net income for the Period	$	28,078		$	(46,922	)	$	(75,000	)
	Adjustments to reconcile net loss to net cash provided by operating activities:
	Stock issued to founders		36,000			36,000			–
	Stock issued for services		3,000			3,000			–
	Changes in Operating Assets and Liabilities
	Net Cash Used in Operating Activities		67,078			(7,922	)		(75,000	)
	CASH FLOWS FROM FINANCING ACTIVITIES:
	Proceeds from sale of stock		8,000			8,000			–
	Proceeds from loans from related party		–			75,000			75,000
	Net Cash Provided by Financing Activities		8,000			83,000			75,000
	Net (Decrease) Increase in Cash		75,078			75,078			–
	Cash at Beginning of Period		–			–			–
	Cash at End of Period	$	75,078		$	75,078		$	–
	SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
	Cash paid during the year for:
	Interest	$	–		$	–		$	–
Franchise and Income Taxes	$	–		$	–		$	–

4_Fixed_Assets_Details

4. Fixed Assets (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Property and equipment	$20,000	$0
Less: Accumulated depreciation	-1,833	0
Fixed assets, net	$18,167	$0

4_Fixed_Assets_Details_Narrati

4. Fixed Assets (Details Narrative) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$0	$1,833	$1,833
Vehicle purchased	$0	$5,000	$5,000

5_Loan_Payable_from_Related_Pa1

5. Loan Payable from Related Party (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Loan payable to related party	$300,000	$75,000
Gemini Southern
Loan payable to related party	$300,000	$75,000

6_Line_of_Credit_from_Related_1

6. Line of Credit from Related Party (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Credit line balance	$75,000	$0
Accrued interest	740	0
DEVCAP Partners, LLC
Line of credit maximum amount	450,000
Maturity date	1-Jun-17
Interest rate	10.00%
Credit line balance	75,000
Accrued interest	$740

7_Related_Party_Transactions_D

7. Related Party Transactions (Details Narrative) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2014
Consulting fees to related party	$7,900	$224,767	$232,667
DEVCAP Partners, LLC
Consulting fees to related party		$224,767

10_Restated_Financial_Statemen2

10. Restated Financial Statements (Details) (USD $)	7 Months Ended	12 Months Ended	19 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Jun. 02, 2013
Cash	$75,078	$27,125	$27,125	$75,078
Total Current Assets	75,078	27,125	27,125	75,078
Total Assets	75,078	45,292	45,292	75,078
Loan payable from related party	75,000	300,000	300,000	75,000
Total Current Liabilities	75,000	375,740	375,740	75,000
Total Liabilities	75,000	375,740	375,740	75,000
Preferred stock, par value $0.001, authorized 20,000,000 shares, issued 0 shares, respectively	0	0	0	0
Common stock, par value $0.001, authorized 100,000,000 shares, issued 36,600,000 shares, respectively	36,600	37,800	37,800	36,600
Stock subscription receivable	-1,000	0	0	-1,000
Additional paid in capital	11,400	48,700	48,700	11,400
Accumulated deficit	-46,922	-416,948	-416,948	-46,922
Total Stockholders' Equity	78	-330,448	-330,448	78	0
Total Liabilities and Stockholders' Equity	75,078	45,292	45,292	75,078
Revenues	0	0	0
Costs of revenues	0	0	0
Gross Margin	0	0	0
Consulting	3,000	72,053	75,053
Consulting to related party	7,900	224,767	232,667
General & administrative	36,022	37,019	73,041
Operating Expenses	46,922	369,286	416,208
Operating Income	-46,922	-369,286	-416,208
Net Income Before Taxes	-46,922	-370,026	-416,948
Income Tax Provision	0	0	0
Net Income	-46,922	-370,026	-416,948
Net income per share- basic and diluted	$0	($0.01)
Weighted average common shares outstanding- basic and diluted	36,158,057	37,573,881
Net income for the Period	-46,922	-370,026	-416,948
Stock issued to founders	36,000	0	36,000
Stock issued for services	3,000	4,500	7,500
Net Cash Used in Operating Activities	-7,922	-359,953	-367,875
Proceeds from sale of stock	8,000	17,000	25,000
Proceeds from loan from related party	75,000	225,000	300,000
Net Cash Provided by Financing Activities	83,000	317,000	400,000
Net (Decrease) Increase in Cash	75,078	-47,953	27,125
Cash at Beginning of Period	0	75,078	0
Cash at End of Period	75,078	27,125	27,125	75,078
Cash paid during the year for: Interest	0	0	0
Cash paid during the year for: Franchise and income taxes	0	0	0
Scenario, Previously Reported [Member]
Cash	75,078			75,078
Total Current Assets	75,078			75,078
Total Assets	75,078			75,078
Loan payable from related party	0			0
Total Current Liabilities	0			0
Total Liabilities	0			0
Preferred stock, par value $0.001, authorized 20,000,000 shares, issued 0 shares, respectively	0			0
Common stock, par value $0.001, authorized 100,000,000 shares, issued 36,600,000 shares, respectively	36,600			36,600
Stock subscription receivable	-1,000			-1,000
Additional paid in capital	11,400			11,400
Accumulated deficit	28,078			28,078
Total Stockholders' Equity	75,078			75,078
Total Liabilities and Stockholders' Equity	75,078			75,078
Revenues				75,000
Costs of revenues				0
Gross Margin				75,000
Consulting				3,000
Consulting to related party				7,900
General & administrative				36,022
Operating Expenses				46,922
Operating Income				28,078
Net Income Before Taxes				28,078
Income Tax Provision				0
Net Income				28,078
Net income per share- basic and diluted				$0
Weighted average common shares outstanding- basic and diluted				36,158,057
Net income for the Period				28,078
Stock issued to founders				36,000
Stock issued for services				3,000
Net Cash Used in Operating Activities				67,078
Proceeds from sale of stock				8,000
Proceeds from loan from related party				0
Net Cash Provided by Financing Activities				8,000
Net (Decrease) Increase in Cash				75,078
Cash at Beginning of Period				0
Cash at End of Period	75,078			75,078
Cash paid during the year for: Interest				0
Cash paid during the year for: Franchise and income taxes				0
Scenario, Previously Reported [Member]
Cash	75,078			75,078
Total Current Assets	75,078			75,078
Total Assets	75,078			75,078
Loan payable from related party	75,000			75,000
Total Current Liabilities	75,000			75,000
Total Liabilities	75,000			75,000
Preferred stock, par value $0.001, authorized 20,000,000 shares, issued 0 shares, respectively	0			0
Common stock, par value $0.001, authorized 100,000,000 shares, issued 36,600,000 shares, respectively	36,600			36,600
Stock subscription receivable	-1,000			-1,000
Additional paid in capital	11,400			11,400
Accumulated deficit	-46,922			-46,922
Total Stockholders' Equity	78			78
Total Liabilities and Stockholders' Equity	75,078			75,078
Revenues				0
Costs of revenues				0
Gross Margin				0
Consulting				3,000
Consulting to related party				7,900
General & administrative				36,022
Operating Expenses				46,922
Operating Income				-46,922
Net Income Before Taxes				-46,922
Income Tax Provision				0
Net Income				-46,922
Net income per share- basic and diluted				$0
Weighted average common shares outstanding- basic and diluted				36,158,057
Net income for the Period				-46,922
Stock issued to founders				36,000
Stock issued for services				3,000
Net Cash Used in Operating Activities				-7,922
Proceeds from sale of stock				8,000
Proceeds from loan from related party				75,000
Net Cash Provided by Financing Activities				83,000
Net (Decrease) Increase in Cash				75,078
Cash at Beginning of Period				0
Cash at End of Period	75,078			75,078
Cash paid during the year for: Interest				0
Cash paid during the year for: Franchise and income taxes				0
Difference [Member]
Cash	0			0
Total Current Assets	0			0
Total Assets	0			0
Loan payable from related party	75,000			75,000
Total Current Liabilities	75,000			75,000
Total Liabilities	75,000			75,000
Preferred stock, par value $0.001, authorized 20,000,000 shares, issued 0 shares, respectively	0			0
Common stock, par value $0.001, authorized 100,000,000 shares, issued 36,600,000 shares, respectively	0			0
Stock subscription receivable	0			0
Additional paid in capital	0			0
Accumulated deficit	-75,000			-75,000
Total Stockholders' Equity	-75,000			-75,000
Total Liabilities and Stockholders' Equity	0			0
Revenues				-75,000
Costs of revenues				0
Gross Margin				-75,000
Consulting				0
Consulting to related party				0
General & administrative				0
Operating Expenses				0
Operating Income				-75,000
Net Income Before Taxes				-75,000
Income Tax Provision				0
Net Income				-75,000
Net income per share- basic and diluted				$0
Weighted average common shares outstanding- basic and diluted				0
Net income for the Period				-75,000
Stock issued to founders				0
Stock issued for services				0
Net Cash Used in Operating Activities				-75,000
Proceeds from sale of stock				0
Proceeds from loan from related party				75,000
Net Cash Provided by Financing Activities				75,000
Net (Decrease) Increase in Cash				0
Cash at Beginning of Period				0
Cash at End of Period	0			0
Cash paid during the year for: Interest				0
Cash paid during the year for: Franchise and income taxes				$0