Cardiff Lexington (CDIX) 10-Q/A 25 Nov 14 2014 Q3 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 14, 2014
Document And Entity Information	'	'
Entity Registrant Name	'CARDIFF INTERNATIONAL INC	'
Entity Central Index Key	'0000811222	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
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?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	4,727,873
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets	'	'
Cash	$91,045	$4,676
Accounts receivable	954	0
Prepaid and other (See Note 1)	34,392	1,659
Total current assets	126,391	6,335
Property and equipment	631,049	0
Land	603,000	0
Goodwill	1,668,621	0
Deposits	600	600
Total Assets	3,029,661	6,935
CURRENT LIABILITIES	'	'
Accounts payable and accrued expenses	761,303	814,265
Interest payable	140,974	121,440
Accrued payroll taxes	439,623	412,623
Deferred revenue	11,760	0
Derivative liability	48,779	97,390
Due to officers and shareholders	408,160	49,500
Note payable, unrelated party	50,000	50,000
Convertible notes payable	174,000	195,750
Notes payable acquired - current portion	23,000	0
Total current liabilities	2,057,599	1,740,968
LONG-TERM LIABILITIES	'	'
Notes payable acquired - long-term portion	91,218	0
Notes payable, related-party, net of current portion and discount $113,500 and $125,000, respectively	77,175	74,925
Total liabilities	2,225,992	1,815,893
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Common stock; 5,000,000 shares authorized with $0.001 par value; 101,673 and 82,777 issued and outstanding at September 30, 2014 and December 31, 2013, respectively	11,319,463	11,283,603
Additional paid-in capital	1,700,214	1,700,214
Retained deficit	-26,511,613	-26,130,747
Total shareholders' equity (deficiency)	803,669	-1,808,959
Total liabilities and shareholders' equity (deficiency)	3,029,661	6,935
Series A Preferred Stock [Member]	'	'
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Preferred stock value	0	0
Series B Preferred Stock [Member]	'	'
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Preferred stock value	11,599,096	11,324,471
Series C Preferred Stock [Member]	'	'
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Preferred stock value	13,509	13,500
Series D Preferred Stock [Member]	'	'
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Preferred stock value	1,000,000	0
Series E Preferred Stock [Member]	'	'
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Preferred stock value	603,000	0
Series F Preferred Stock [Member]	'	'
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Preferred stock value	700,174	0
Series F-1 Preferred Stock [Member]	'	'
SHAREHOLDERS' EQUITY (DEFICIT):	'	'
Preferred stock value	$379,826	$0

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]	'	'
Discount on notes payable	$113,500	$125,000
Common stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$0.00	$0.00
Common stock, shares issued	101,673	82,777
Common stock, shares outstanding	101,673	82,777

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]	'	'	'	'
REVENUE	$421,450	$0	$428,285	$0
COST OF SALES	304,004	0	314,095	0
GROSS MARGIN	117,446	0	114,190	0
OPERATING EXPENSES	343,186	156,764	650,410	478,807
LOSS FROM OPERATIONS	-225,740	-156,764	-536,220	-478,807
OTHER INCOME (EXPENSE)	'	'	'	'
Gain on settlement of debt	152,188	0	152,188	0
Change in value of derivative liability	0	656	48,613	40,640
Other	1,852	0	1,852	0
Interest expense	-16,054	-77,667	-47,299	-448,023
TOTAL OTHER INCOME (EXPENSE)	137,986	-77,011	155,354	-407,383
NET INCOME (LOSS) FOR THE PERIOD	($87,754)	($233,775)	($380,866)	($886,190)
INCOME (LOSS) PER COMMON SHARE - BASIC	($0.87)	($30.99)	($3.94)	($128.08)
INCOME (LOSS) PER COMMON SHARE - DILUTED	($0.87)	($30.99)	($3.94)	($128.08)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES - BASIC AND DILUTED	100,673	7,543	96,618	6,919

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOW FROM OPERATING ACTIVITIES	'	'
Net income (loss)	($380,866)	($886,190)
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'
Depreciation and amortization	18,519	155
Amortization of loan discount	17,250	86,251
Change in value of derivative liability	-48,613	-40,640
Issuance of warrants as loan costs	0	213,800
Gain on settlement of accounts payable	-152,188	0
(Increase) decrease in:	'	'
Accounts receivable	-928	0
Prepaids and other	-7,294	0
Increase (decrease) in:	'	'
Accounts payable and accrued expenses	45,267	50,800
Accrued officers' salaries	289,700	264,278
Interest payable	29,805	147,974
Deferred revenue	4,419	0
Settlement payable, shareholder	0	-3,250
Net cash used in operating activities	-184,928	-166,822
INVESTING ACTIVITIES	'	'
Investment in fixed assets	-84,337	0
Cash acquired in acquisitions	1,619	0
Net cash used in investing activities	-82,718	0
FINANCING ACTIVITIES	'	'
Advances from third parties	0	70,000
Proceeds of notes payable, net of repayments	14,382	0
Proceeds from sale of common stock	0	107,750
Proceeds from sale of preferred stock	339,633	0
Net cash provided by financing activities	354,015	177,750
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	86,369	10,928
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	4,676	1,852
CASH AND CASH EQUIVALENTS - END OF PERIOD	91,045	12,780
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:	'	'
Cash paid for interest	0	0
Cash paid for taxes	0	0
NON-CASH INVESTING AND FINANCING ACTIVITIES:	'	'
Series D Preferred shares issued for acquisition	1,000,000	0
Series E Preferred shares issued for acquisition	603,000	0
Series F & F-1 Preferred shares issued for acquisition	1,000,000	0
Common stock issued upon conversion of notes payable	$30,750	$65,874

1_Summary_of_Significant_Accou

1. Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
1. Summary of Significant Accounting Policies	'
	Organization and Nature of Operations
	Legacy Card Company was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, the Company converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, the Company merged with Cardiff International, Inc. (“Cardiff”), a publicly held corporation. In first quarter of 2013, it was decided to restructure Cardiff into a new holding company who adopted a new business model known as "Collaborative Governance" a new form of governance enabling businesses to take advantage of the power of a public Company. Targeting the acquisition of undervalued, niche companies with high growth potential, income-producing commercial real estate properties and high return investments, all designed to pay a dividend to our shareholders. The reason for this was to protect our shareholders by acquiring small to minimum size businesses seeking support with both financing and management. The plan was to establish new classes of Preferred stock to streamline voting rights, negate debt and acquire new businesses. By December of 2013 the Company negated 90% plus of all debt; by July of 2014 the Company acquired four businesses, Mission Tuition, We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc.
	Description of Business
	Cardiff is a holding company who adopted a new business model known as "Collaborative Governance.” To date, we are not aware of any other holding company using the same business philosophy or governing policies. Our business footprint is to acquire strong companies that meet the following criteria: (1) in business for a minimum of 2 years; (2) profitable; (3) good management team; (4) little to no debt; (5) assets of a minimum of $1,000,000. Cardiff continues to practice all business ethics under the (1934 Act) and acknowledges there are approximately 43 plus successful Business Development Companies (1040 Act) all who may be considered competition to Cardiff that are established and available to the public for investment. These Companies offer experienced management; dividends and financial security.
	To date Cardiff consist of four (4) subsidiaries; Legacy Card Company, We Three,LLC, Romeo’s NY Pizza and Edge View Properties.
	Interim Financial Statements
	The unaudited condensed consolidated financial statements of Cardiff, a development stage company, have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. However, the information included in these interim condensed consolidated financial statements reflects all adjustments (consisting solely of normal recurring adjustments) which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full year. The balance sheet information as of December 31, 2013 was derived from the audited financial statements included in Form 10K filed with the Securities and Exchange Commission. These interim financial statements should be read in conjunction with that report.
	Prepaid and Other
	This disclosure is not explicitly required by the FRF for SMEs accounting framework. However, as the FRF for SMEs framework is principles based, it requires the presentation of sufficient information for a fair presentation. As such, management of Cardiff International, Inc. has decided to include this disclosure in the financial statements as necessary to provide sufficient information to the financial statement users. The $34,392 Prepaid & Others represents the amount collected by the Company as of 09/30/2014; total due the Company on these current lease contracts is $557,080. These mobile homes will be amortized over a 6 and ½ years.
	Going Concern
	The accompanying financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company is in the development stage and as such has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of September 30, 2014, the Company had a shareholders’ equity of $803,669, is delinquent in payment of $439,623 in payroll taxes, and is in default of a minor amount of its outstanding debt. The accompanying financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s December 31, 2013 financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to pursue new acquisitions for the Company. There can be no assurance that we will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to us. Should we be unable to raise sufficient funds, we may be required to curtail our operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that we will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cease their operations.
	Stock Split
	On August 22, 2014, the Company upon filing Articles of Domestication with the state of Florida on August 22, 2014 the Board authorized and approved a reverse stock split of one for twenty five thousand (1:25,000) of the Corporation's total issued, outstanding and authorized shares of common stock (the “Stock Split”).
	The change in domicile was effectuated on September 2, 2014 under the laws of the state of Florida. The Stock Split was effectuated on September 12, 2014 upon filing the appropriate documentation with FINRA. The Stock Split decreased the Corporation's total issued and outstanding shares of common stock from 2,516,819,560 to 100,673 and the total authorized shares of Common Stock from 3,000,000,000 to 120,000 shares of common stock. The common stock remained at $0.00001 par value. On September 15, 2014 the Company raised the authorizes shares of common stock to 5,000,000 and increased the par value to $0.001.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates.  Accordingly, actual results could differ from those estimates.
	Valuation of Derivative Instruments
	FASB ASC 815-10, Derivatives and Hedging, requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date to determine whether they would be considered a derivative liability and measured at their fair value for accounting purposes. Prior to July 12, 2012, the Company did not have enough authorized shares to issue common shares resulting in the potential exercise or conversion of its issued and outstanding options/warrants and convertible notes, respectively. Accordingly, these instruments were reflected as derivative liabilities for the period ended September 30, 2014 and prior. In determining the appropriate fair value, the Company uses a weighted average Black-Scholes pricing model. At September 30, 2014 and 2013, the Company adjusted its derivative liability to its fair value and reflected the increase (decrease) in fair value for the nine months ended September 30, 2014 and 2013, of $48,613 and $(39,984), respectively, as other income on the Condensed Consolidated Statement of Operations.
	Fair Value Measurements
	Fair value is defined 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. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	Level Input	Input Definition
	Level 1	Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.
	Level 2	Inputs, other than quoted prices included in Level 1, that are observable for the asset or liability through corroboration with market data at the measurement date.
	Level 3	Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date.
	The following table presents certain investments and liabilities of the Company’s financial assets measured and recorded at fair value on the Company’s condensed balance sheets on a recurring basis and their level within the fair value hierarchy as of September 30, 2014.
		Level 1		Level 2		Level 3		Total
	Fair Value of Derivative Liability	$	–	$	–	$	48,613	$	48,613
	Stock Based Compensation
	The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date.
	Income Taxes
	The Company accounts for income taxes under the liability method, which requires the 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 income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes, if any, represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.
	Earnings (Loss) per Share
	FASB ASC Subtopic 260, Earnings Per Share, provides for the calculation of "Basic" and "Diluted" earnings per share. Basic earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common shares. The dilutive effect of potentially dilutive securities is reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities.
	Principles of Consolidation
	The consolidated financial statements include the accounts of Cardiff International, Inc. and its wholly owned subsidiary, Legacy Card Company, d/b/a Mission Tuition, We Three, LLC., Romeo's Pizza and Edge View Properties, Inc. All significant intercompany accounts and transactions are eliminated in consolidation.
	Recently Issued Accounting Pronouncements
	The Company has evaluated all of the recent accounting pronouncements through the filing date of these financial statements and feels that none of them will have a material effect on the Company’s interim financial statements.
	ASU 2014-10, Development Stage Entities
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915). Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity; (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued. The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.

2_Acquisitions

2. Acquisitions	9 Months Ended
	Sep. 30, 2014
Business Combinations [Abstract]	'
2. Acquisitions	'
	We Three, LLC
	The Company completed the acquisition of We Three, LLC (d/b/a Affordable Housing Initiative)(“AHI”) The acquisition became effective, May 15, 2014. The Company issued approximately 280,069 shares of Preferred Class “F” Shares as consideration for the Acquisition. In addition, the Company issued 119,931 shares of Preferred Class “F1” for total shares issued of 400,000. Based on the price of $2.50 per Preferred “F” and “F1” Class of stock the acquisition consideration represents a $1,000,000 evaluation.
		Fair Value
	Cash	$	37,000
	Property and equipment		88,000
	Goodwill		957,000
	Liabilities		(7,000	)
	Notes payable - related party		(75,000	)
		$	1,000,000
	Romeo's NY Pizza
	On September 30, 2014, the Company completed the acquisition of Romeo’s NY Pizza. The Company issued approximately 400,000 shares of Preferred Class “D” Shares as consideration for the Acquisition. Based on the price of $2.50 per Preferred “D” Class of stock the acquisition consideration represents a $1,000,000 evaluation.
		Fair Value
	Cash	$	39,000
	Other current assets		25,000
	Property and equipment		477,000
	Goodwill		712,000
	Accounts payable and accrued expenses		(65,000	)
	Notes payable		(120,000	)
	Notes payable - related party		(68,000	)
		$	1,000,000
	Edge View Properties
	On July 11, 2014, the Company completed the acquisition of Edge View Properties. The Company issued 300,000 shares of Preferred Class “E” Shares as consideration for the Acquisition. Based upon the price of $2.50 per Preferred “E” Class of Stock. The Acquisition consideration represents a $750,000 evaluation.
	The Preferred “E” share of stock was adjusted as a result of the authorization and declaration of a special distribution with a conversion rate of 1 to 5 Common Stock ("Special Conversion"). The Special Conversion right is granted as a result of a Lock-Up/Leak-Out clause designated by CDIF pursuant to the terms of the Acquisition
		Fair Value
	Cash	$	–
	Land		603,000
		$	603,000
	The results of the operations for the acquired locations have been included in the condensed consolidated financial statements since the date of the acquisitions. The following table presents the unaudited pro forma results of continuing operations for the nine months ended September 30, 2014 and 2013, as if the acquisitions had been consummated at the beginning of each period presented. The pro forma results of continuing operations are prepared for comparative purposes only and do not necessarily reflect the results that would have occurred had the acquisitions occurred at the beginning of the year presented or the results which may occur in the future.
		Nine Months Ended
		September 30,
		2014			2013
	Pro forma revenue	$	1,249,000		$	1,252,000
	Pro forma net loss	$	(158,000	)	$	(803,000	)
	Pro forma net income (loss) per common share – basic and diluted	$	(1.64	)	$	(116.00	)

3_Related_Party_Transactions

3. Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
3. Related Party Transactions	'
	Due to Officers
	The Company borrows funds from Daniel Thompson who is a Shareholder and Officer of the Company. The terms of repayment stipulate the loans are due twenty-four (24) months after the launch of the Legacy Tuition Card (or prior to such date) at an annual interest rate of six (6) percent. In addition, the Company has an employment agreement, renewed May 15, 2014, with Daniel Thompson whereby the Company provides for compensation of $20,000 per month. A total salary of $202,500 was reflected as an expense to Daniel Thompson during the nine months ended September 30, 2014. The total balance due to Daniel Thompson for accrued salaries, advances, and accrued interest, at September 30, 2014 and December 31, 2013, was $170,500 and $0, respectively.
	The Company has an employment agreement with the Company President whereby the Company provides for compensation of $25,000 per month beginning May 15, 2014. A total salary of $112,500 was reflected as an expense during the nine months ended September 30, 2014. The total balance due to the President for accrued salaries at September 30, 2014 and December 31, 2013, was $108,700 and $0, respectively.
	The total balance due others for accrued salaries at September 30, 2014 and December 31, 2013, was $96,960 and $49,500, respectively.
	Notes Payable – Related Party
	The Company has entered into several loan agreements with related parties (see note 3).

4_Notes_Payable

4. Notes Payable	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
4. Notes Payable	'
	International Card Establishment, Inc.
	The Company entered into an agreement with International Card Establishment, Inc. (“ICE”) on April 19, 2007 whereby ICE will be the exclusive provider for the rewards and loyalty programs related to merchant contributions to a 529 College Savings Plan.
	In connection with the agreement, the Company received a $50,000 advance from ICE during the second quarter of 2008. This advance is to be repaid within 120 days of written notice by ICE if the Company launches the card in a test market and the results of that test launch prove to be unsuccessful. If the Company fails to make the required payment within 120 days, the Company will be granted an additional 30 day period to remedy the default. If the Company does not remedy the default within this 30 day period, ICE may, at its discretion, convert the $50,000 debt to equity equaling 10% of the outstanding stock of the Company on a fully diluted basis.
	Also, if ICE determines that the test launch was successful, ICE shall obtain up to three (3) $500,000 loan facilities for the Company within five (5) business days of the successful completion of the test launch. The Company will be required to repay the $50,000 advance directly from the loan proceeds. Upon receipt of each of the $500,000 loan facilities, the Company shall issue ICE a warrant to purchase three and one-third percent (3 1/3%) of the Company’s outstanding common stock on a fully diluted basis as of the date of issuance.  Each warrant shall have an exercise price equal to $200,000 and shall have a five (5) year term from the issuance date.
	In conjunction with the Loan, the Company issued 1,500,000 warrants to purchase its common stock, exercisable at $0.20 per share and expire June 2, 2014. As a result of the warrants issued, the Company recorded $13,639 debt discount during 2009.
	All warrants will have a cashless exercise provision and shall entitle ICE to one (1) demand registration right for each warrant, at the Company’s expense.
	The balance outstanding on the advance from ICE at September 30, 2014 and December 31, 2013 was $50,000 and is currently in default. The Company is in negotiations to settle a contractual dispute in the 2007 agreement.

5_Convertible_Notes_Payable_an

5. Convertible Notes Payable and Notes Payable Related Party	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
5. Convertible Notes Payable and Notes Payable Related Party	'
	Some of the Convertible Notes issued as described below included an anti-dilution provision that allowed for the adjustment of the conversion price. The Company considered the current Financial Accounting Standards Board guidance of “Determining Whether an Instrument Indexed to an Entity’s Own Stock” which indicates that the instrument is not indexed to the issuers own stock. Accordingly, the Company determined that as the conversion price of the Notes issued in connection therewith could fluctuate based future events, such prices were not fixed amounts. As a result, the Company determined that the conversion features of the Notes issued in connection therewith are not considered indexed to the Company’s own stock and characterized the value of the conversion feature of such notes as derivative liabilities upon issuance.
	Convertible notes at September 30, 2014 and December 31, 2013 are summarized as follows:
		September 30,			December 31,
		2014			2013
	Unrelated Party	$	9,000		$	30,750
	Related Party		165,000			165,000
	Total - Current	$	174,000		$	195,750
	Convertible notes payable – unrelated party
	On August 10, 2012, the Company entered into an unsecured Convertible Promissory Note agreement with an unrelated party for $15,000 and $7,500. The Note bears interest at 8% per year and matures on May 4, 2013. The Note and any accrued and outstanding interest is convertible into the Company’s common shares at a discount of 45% of the lowest three (3) Trading Prices for the Common Stock during the ten (10) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. The balance of the note was $0 and $22,500 at September 30, 2014 and December 31, 2013, respectively. The notes payable was converted into common stock.
	On December 3, 2012, the Company entered into an unsecured Convertible Promissory Note agreement with an unrelated party for $8,250. The Note bears interest at 8% per year and matures on September 5, 2013. The Note and any accrued and outstanding interest is convertible into the Company’s common shares at a discount of 45% of the lowest three (3) Trading Prices for the Common Stock during the ten (10) Trading Day period ending on the latest complete Trading Day prior to the Conversion Date. The balance of the note was $0 and $8,250 at September 30, 2014 and December 31, 2013, respectively. The notes payable and accrued interest was converted into common stock.
	On April 21, 2008, the Company entered into a Convertible Debenture with a shareholder in the amount of $150,000. The Debenture is convertible into common shares of the Company at $0.03 per share at the option of the holder no earlier than August 21, 2008.  The Debenture bears interest at 12% per year, matured in August 2009, and is unsecured. All principal and unpaid accrued interest is due at maturity. In conjunction with the Convertible Debenture, the company also issued warrants to purchase 5,000,000 shares of the Company’s common stock at $0.03 per share. The warrants expire on April 20, 2013. As a result of issued warrants, the Company recorded a $150,000 debt discount during 2008 which has been fully amortized. The Company is in default on this Convertible Debenture, the warrants have not been exercised. The balance of the note was $150,000 at September 30, 2014 and December 31, 2013.
	On March 11, 2009, the Company entered into a Convertible Debenture with a shareholder in the amount of $15,000. The Debenture is convertible into common shares of the Company at $0.03 per share at the option of the holder.  The Debenture bears interest at 12% per year, matures March 11, 2014, and is unsecured. All principal and unpaid accrued interest is due at maturity. The balance of the note was $15,000 at September 30, 2014 and December 31, 2013.
	On April 17, 2014, the Company entered into a convertible note in the amount of $9,000. The note is convertible into common shares of the Company at $0.005 per share at the option of the holder.  The note payable bears interest at 8% per year, matured June 17, 2014, and is unsecured. All principal and unpaid accrued interest is due at maturity. The balance of the note was $9,000 and $0 at September 30, 2014 and December 31, 2013, respectively.
	Notes payable – related party at September 30, 2014 and December 31, 2013 are summarized as follows:
		September 30,			December 31,
		2014			2013
	Total Principal Balance	$	113,500		$	125,000
	Discount on Notes		(36,325	)		(50,075	)
			77,175			74,925
	Current Portion		–			–
	Total - Current	$	77,175		$	74,925
	On September 7, 2011, the Company entered into a Promissory Note agreement with a related party for $50,000. The Note bears interest at 8% per year and matures on September 7, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 2,500,000 shares of its common stock to the lender. As a result of the shares issued in conjunction with the note, the Company recorded a $50,000 debt discount during 2011. The balance of the note, net of discount was $30,630 and $23,130 at September 30, 2014 and December 31, 2013, respectively.
	On November 17, 2011, the Company entered into a Promissory Note agreement with a related party for $50,000. The Note bears interest at 8% per year and matures on November 17, 2016. Interest is payable annually on the anniversary of the Note, and the principal and any unpaid interest will be due upon maturity. In conjunction with the Note, the Company issued 2,500,000 shares of its common stock to the lender. As a result of the shares issued in conjunction with the note, the Company recorded a $50,000 debt discount during 2011. The Company has not distributed these shares to the lender, therefore, these shares are not in equity and have been included in the calculation of the derivative liability at December 31, 2013. The balance of the note, net of discount was $28,295 and $20,795 at September 30, 2014 and December 31, 2013, respectively.
	On March 11, 2009, the Company entered into a Convertible Debenture with a shareholder in the amount of $15,000. The Debenture is convertible into common shares of the Company at $0.03 per share at the option of the holder.  The Debenture bears interest at 12% per year, matures March 11, 2014, and is unsecured. All principal and unpaid accrued interest is due at maturity.  The balance of the note was $12,150 at September 30, 2014 and December 31, 2013.

6_Derivative_Liability

6. Derivative Liability	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
6. Derivative Liability	'
	In April 2008, the FASB issued a pronouncement that provides guidance on determining what types of instruments or embedded features in an instrument held by a reporting entity can be considered indexed to its own stock for the purpose of evaluating the first criteria of the scope exception in the pronouncement on accounting for derivatives. This pronouncement was effective for financial statements issued for fiscal years beginning after December 15, 2008. The adoption of these requirements can affect the accounting for warrants and many convertible instruments with provisions that protect holders from a decline in the stock price (or “down-round” provisions). For example, warrants with such provisions will no longer be recorded in equity. Down-round provisions reduce the exercise price of a warrant or convertible instrument if a company either issues equity shares for a price that is lower than the exercise price of those instruments or issues new warrants or convertible instruments that have a lower exercise price.
	The Company evaluated whether convertible debt and warrants to acquire stock of the Company contain provisions that protect holders from declines in the stock price or otherwise could result in modification of the exercise price under the respective convertible debt and warrant agreements. The Company determined that the notes and the conversion notes of certain notes contained such provisions and recorded such instruments as derivative liabilities upon issuance. In addition, in periods prior to July 1, 2012, the Company did not have enough authorized shares to issue common shares resulting in the potential exercise or conversion of its issued and outstanding options, warrants or convertible notes. Accordingly, these instruments were reflected as derivative liabilities as of June 30, 2012 and prior. In July 2012, the Company was successful in increasing the number of authorized shares in the corporate treasury effectively eliminating the majority of the derivative liability.
	Derivative liabilities were valued using the weighted-average Black-Scholes-Merton option pricing model, which approximates the Monte Carlo and other binomial valuation techniques, with the following assumptions:
		30-Sep-14	31-Dec-13
	Conversion feature :
	Risk-free interest rate	0.01 % to 0.27%	0.01 % to 0.27%
	Expected volatility	100%	100%
	Expected life (in years)	0 – 2 years	0 – 2 years
	Expected dividend yield	0%	0%
	Fair Value :
	Conversion feature	$48,778	$97,391
	Warrants	–	–
		$48,778	$97,391
	The risk-free interest rate was based on rates established by the Federal Reserve Bank. The expected volatility was based on the Company’s historical volatility, and the expected life of the instruments is determined by the expiration date of the instrument. The expected dividend yield was based on the fact that the Company has not paid dividends to common stockholders in the past and does not expect to pay dividends to common stockholders in the future.
	The Company determined the fair value of the derivative liabilities to be $48,778 as of September 30, 2014, and the Company recorded a gain for the change in fair value of derivative liabilities of $48,613 in the accompanying statement of operations for the period then ended.

7_Payroll_Taxes

7. Payroll Taxes	9 Months Ended
	Sep. 30, 2014
Payroll Taxes	'
7. Payroll Taxes	'
	The Company has failed to remit payroll tax payments since 2006, as required by various taxing authorities. When payment is ultimately made management believes that the Company may be assessed for various penalties for any delayed payments. As of September 30, 2014 and December 31, 2013, to the Company estimates the amount of taxes, interest, and penalties that the Company could incur as a result of these unpaid taxes to be $439,623 and $412,623, respectively. The Company disagrees with past accounting practices and plans of challenging their estimates.

8_Capital_Stock

8. Capital Stock	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
8. Capital Stock	'
	Reverse Stock Split:
	In August 2014, the Board of Directors approved new Articles of Incorporation per the effectuated domicile change which authorized 4 classes of Preferred Stock having 4 class A authorized, 5,000,000 Class B authorized, 250 Class C and 100,000,000 Blank Check Preferred.
	The principal features of the Company's capital stock are as follows:
	In August 2014, the Board of Directors approved an amendment to the Company’s Articles of Incorporation to amend series B Preferred Stock Authorized & Designations, Rights & Privileges and to authorize 3 additional classes of Preferred Stock. After this action the Company has 5 classes of Common Stock and Preferred Stock.
	Series A Preferred Stock
	As of September 30, 2014 and December 31, 2013, the Company has designated 4 shares of preferred stock as Series A preferred stock, with a par value of $.0001 per share, of which 1 share of preferred stock are issued and outstanding.  Class A is authorized to have 4 shares which do not bear dividends and converts to common shares four times the sum of: {all shares of Common Stock issued and outstanding at time of conversion + all shares of Series B Preferred Stocks issued and outstanding at time of conversion divided by the number of issued Class A shares at the time of conversion and have voting rights four times the sum of: {all shares of Common Stock issued and outstanding at time of voting + all shares of Series B Preferred Stocks issued and outstanding at time of voting divided by the number of Class A shares issued at the time of voting. )
	Series B Preferred Stock
	As of September 30, 2014 and amended from December 31, 2013, the Company has designated 5,000,000 shares of preferred stock as Series B preferred stock, with a par value $0.001 and $2.50 price per share, of which 4,576,701 shares of preferred stock are issued and outstanding.  Shares of Series B Preferred Stock are anti-dilutive to reverse splits. The conversion rate of shares of Series B Preferred Stock, however, would increase proportionately in the case of forward splits, and may not be diluted by a reverse split following a forward split. Each one share of the Series B Preferred Stock shall have no voting rights. The price of each share of Series B Preferred Stock may be changed either through a majority vote of the Board of Directors through a resolution at a meeting of the Board of Directors, or through a resolution passed at an Action Without Meeting of the unanimous Board of Directors, until such time as a listed secondary and/or listed public market develops for the shares.
	Series C Preferred Stock
	As of September 30, 2014 and amended from December 31, 2013, the Company has designated 250 shares of preferred stock as Series C preferred stock, with a par value of $.00001 per share, of which 75 shares of preferred stock are issued and outstanding.  Shares of Series C Preferred Stock are non-dilutive to reverse splits. The conversion rate of shares of Series C Preferred Stock, however, would increase proportionately in the case of forward splits, and may not be diluted by a reverse split following a forward split. One (1) share of Preferred Stock converts to 100,000 shares of Common Stock. Each share of Series C Preferred Stock shall have one (1) votes for any election or other vote placed before the shareholders of the Company. The price of each share of Series C Preferred Stock may be changed either through a majority vote of the Board of Directors through a resolution at a meeting of the Board of Directors, or through a resolution passed at an Action Without Meeting of the unanimous Board of Directors, until such time as a listed secondary and/or listed public market develops for the shares. Shares of Series C Preferred Stock may not be converted into shares of Common Stock for a period of: a) six (6) months after purchase, if the Company voluntarily or involuntarily files public reports pursuant to Section 12 or 15 of the Securities Exchange Act of 1934; or b) twelve (12) months if the Company does not file such public reports
	During 2014, the Company agreed to issue 20 shares of Class “C” Preferred shares of stock pursuant to agreements
	Blank Check Preferred Stock
	As of September 30, 2014 and amended from December 31, 2013, the Company has designated 100,000,000 shares of Blank Check preferred stock, of which 1,041,200 shares of stock have been issued with Designations, Rights & Privileges. The following Series have been assigned from the inventory of Blank Check Preferred Shares. The amount of Blank Check Preferred stock is now 98,958,800.
	Series D Preferred Stock
	On June 30, 2014, the Company completed the acquisition of Romeo’s NY Pizza. The Company issued approximately 400,000 shares of Preferred Class “D” Shares as consideration for the Acquisition. Based on the price of $2.50 per Preferred “D” Class of stock the acquisition consideration represents a $1,000,000 evaluation. Shares of Series D Preferred Stock are anti-dilutive to reverse splits. The conversion rate of shares of Series B Preferred Stock, however, would increase proportionately in the case of forward splits, and may not be diluted by a reverse split following a forward split. Each one share of the Series D Preferred Stock shall have voting rights equal to one (1) votes of Common Stock. With respect to all matters upon which stockholders are entitled to vote or to which stockholders are entitled to give consent, the holders of the outstanding shares of Series D Preferred Stock shall vote together with the holders of Common Stock, without regard to class, except as to those matters on which separate class voting is required by applicable law or the Corporation’s Certificate of Incorporation or Bylaws.  The initial price of each share of Series D Preferred Stock shall be $2.50.
	Series E Preferred Stock
	On July 11, 2014, the Company completed the acquisition of Edge View Properties. The Company issued approximately 241,200 shares of Preferred Class “E” Shares as consideration for the Acquisition. Based on the price of $2.50 per Preferred “E” Class of stock the acquisition consideration represents a $603,000 evaluation. Shares of Series E Preferred Stock are anti-dilutive to reverse splits. The conversion rate of shares of Series E Preferred Stock, however, would increase proportionately in the case of forward splits, and may not be diluted by a reverse split following a forward split. Each one share of the Series E Preferred Stock shall have voting rights equal to one (1) votes of Common Stock. With respect to all matters upon which stockholders are entitled to vote or to which stockholders are entitled to give consent, the holders of the outstanding shares of Series E Preferred Stock shall vote together with the holders of Common Stock, without regard to class, except as to those matters on which separate class voting is required by applicable law or the Corporation’s Certificate of Incorporation or Bylaws.  The initial price of each share of Series E Preferred Stock shall be $2.50.
	Series F Preferred Stock
	On May 15, 2014 the Company completed the acquisition of We Three, LLC (d/b/a Affordable Housing Initiative)(“AHI”) The Company issued approximately 280,069 shares of Preferred Class “F” Shares as consideration for the Acquisition. In addition, the Company issued 119,931 shares of Preferred Class “F1” for total shares issued of 400,000. Based on the price of $2.50 per Preferred “F” and “F1” Class of stock the acquisition consideration represents a $1,000,000 evaluation. Shares of Series F Preferred Stock are anti-dilutive to reverse splits. The conversion rate of shares of Series F Preferred Stock, however, would increase proportionately in the case of forward splits, and may not be diluted by a reverse split following a forward split. Each one share of the Series F Preferred Stock shall have voting rights equal to five (5) votes of Common Stock. With respect to all matters upon which stockholders are entitled to vote or to which stockholders are entitled to give consent, the holders of the outstanding shares of Series F Preferred Stock shall vote together with the holders of Common Stock, without regard to class, except as to those matters on which separate class voting is required by applicable law or the Corporation’s Certificate of Incorporation or Bylaws.  The initial price of each share of Series F Preferred Stock shall be $2.50.
	Common Stock
	2014
	In September 2014, the Board of Directors approved increasing the number of authorized shares of common stock from 250,000 to 5,000,000 par value to $0.001.
	On August 22, 2014, the Company effectuated a Reverse Stock Split of its outstanding and authorized shares of common stock at a ratio of one for twenty five thousand (1:25,000). As a result of the Reverse Stock Split, the Company’s authorized shares of common stock were decreased from 5,000,000,000 to 250,000 shares and it authorized 4 classes of Preferred Stock. Upon the effectiveness of the Reverse Stock Split, which occurred on September 12, 2014, the Company’s issued, outstanding and authorized shares of common stock was decreased from 2,516,819,560 to 100,673 issued and outstanding shares and 250,000 authorized shares, all with a par value of $0.00001. Accordingly, all share and per share information has been restated to retroactively show the effect of the Reverse Stock Split.
	In October 2013, the Board of Directors approved increasing the number of authorized share of common stock from 250,000,000 to 3,000,000,000 and authorize 2 classes of Preferred Stock.
	On March 28, 2012, a motion to amend the Corporation’s Articles of Incorporation with the State of Colorado to increase the authorized shares of common stock from 60,000,000 to 250,000,000 was brought before the Board and adopted. The board passed the resolution on June 4, 2012 and called a special meeting to be held on July 18, 2012, the agenda of which was to invite all shareholders of record to vote on the proposed amendment. On July 18, 2012 the amendment was passed.
	During the year ended December 31, 2013, the Company issued 17,895 shares of its common stock for $4,110 in cash and conversion of debt of $33,600.

9_Stock_Options_and_Warrants

9. Stock Options and Warrants

9 Months Ended

Sep. 30, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

'

9. Stock Options and Warrants

'

Employee Stock Options

The following table summarizes the changes in the options outstanding at September 30, 2014, and the related prices for the shares of the Company’s common stock issued to employees of the Company under a non-qualified employee stock option plan.

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

Exercise

Remaining

Exercise

Price

Contractual

Price

Life

$

0.1

100

$

0.1

8.24

100

$

0.1

100

8.24

100

A summary of the Company’s stock awards for options as of December 31, 2013 and changes for the year ended December 31, 2013 is presented below:

Stock

Weighted

Options

Average

Exercise

Price

Outstanding, December 31, 2013

100

$

0.1

Granted

–

–

Exercised

–

–

Expired/Cancelled

–

–

Outstanding, September 30, 2014

100

$

0.1

Exercisable, September 30, 2014

100

$

0.1

The expected life of awards granted represents the period of time that they are expected to be outstanding. The Company has no historical experience with which to establish a basis for determining an expected life of these awards. Therefore, the Company only gave consideration to the contractual terms and did not consider the vesting schedules, exercise patterns and pre-vesting and post-vesting forfeitures significant to the expected life of the option award.

We estimate the volatility of our common stock based on the calculated historical volatility of similar entities in industry, in size and in financial leverage whose share prices are publicly available. We base the risk-free interest rate used in the Black-Scholes-Merton option valuation model on the implied yield currently available on U.S. Treasury zero-coupon issues with an equivalent remaining term equal to the expected life of the award. We have not paid any cash dividends on our common stock and do not anticipate paying any cash dividends in the foreseeable future. Consequently, we use an expected dividend yield of zero in the Black-Scholes-Merton option valuation model.

There were no options exercised during the period ended September 30, 2014 or 2013. Additionally, none of the options outstanding and unvested as of September 30, 2014 had any intrinsic value.

Warrants

The following table summarizes the changes in the warrants outstanding at September 30, 2014, and the related prices for the shares of the Company’s common stock issued to non-employees of the Company. These warrants were issued in lieu of cash compensation for services performed or financing expenses and in connection with the private placements.

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

Exercise

Remaining

Exercise

Price

Contractual

Price

Life

$

0.01 - $0.15

187

$

0.13

1.23

187

$

0.13

$

0.2

202

$

0.2

0.68

202

$

0.2

389

0.94

389

A summary of the Company’s stock awards for warrants as of September 30, 2014 and changes for the period ended September 30, 2014 is presented below:

Warrants

Weighted

Average

Exercise

Price

Outstanding, December 31, 2013

674

0.12

Granted

–

–

Exercised

–

–

Expired/Cancelled

(285

)

0.05

Outstanding, September 30, 2014

389

0.17

Exercisable, September 30, 2014

389

0.17

10_Subsequent_Events

10. Subsequent Events	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
10. Subsequent Events	'
	In accordance with SFAS 165 (ASC 855-10) the Company has analyzed its operations subsequent to September 30, 2014 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements other than those specified below.
	Common Stock Issuances
	On October 10, 2014, the Company appointed Kathleen Robertson, the Company's Chief Executive Officer, and Jason Levy, the Company's Chief Operating Officer to the Board of Directors. In conjunction with the appointment, 1,500,000 shares of common stock, was issued to both Kathleen Roberton and Jason Levy, and 1,427,200 shares of common stock was issued to Daniel Thompson, the Company's Chairman of the Board.

1_Summary_of_Significant_Accou1

1. Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Organization and Nature of Operations	'
	Organization and Nature of Operations
	Legacy Card Company was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, the Company converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, the Company merged with Cardiff International, Inc. (“Cardiff”), a publicly held corporation. In first quarter of 2013, it was decided to restructure Cardiff into a new holding company who adopted a new business model known as "Collaborative Governance" a new form of governance enabling businesses to take advantage of the power of a public Company. Targeting the acquisition of undervalued, niche companies with high growth potential, income-producing commercial real estate properties and high return investments, all designed to pay a dividend to our shareholders. The reason for this was to protect our shareholders by acquiring small to minimum size businesses seeking support with both financing and management. The plan was to establish new classes of Preferred stock to streamline voting rights, negate debt and acquire new businesses. By December of 2013 the Company negated 90% plus of all debt; by July of 2014 the Company acquired four businesses, Mission Tuition, We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc.
Description of Business	'
	Description of Business
	Cardiff is a holding company who adopted a new business model known as "Collaborative Governance.” To date, we are not aware of any other holding company using the same business philosophy or governing policies. Our business footprint is to acquire strong companies that meet the following criteria: (1) in business for a minimum of 2 years; (2) profitable; (3) good management team; (4) little to no debt; (5) assets of a minimum of $1,000,000. Cardiff continues to practice all business ethics under the (1934 Act) and acknowledges there are approximately 43 plus successful Business Development Companies (1040 Act) all who may be considered competition to Cardiff that are established and available to the public for investment. These Companies offer experienced management; dividends and financial security.
	To date Cardiff consist of four (4) subsidiaries; Legacy Card Company, We Three,LLC, Romeo’s NY Pizza and Edge View Properties.
Interim Financial Statements	'
	Interim Financial Statements
	The unaudited condensed consolidated financial statements of Cardiff, a development stage company, have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. However, the information included in these interim condensed consolidated financial statements reflects all adjustments (consisting solely of normal recurring adjustments) which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full year. The balance sheet information as of December 31, 2013 was derived from the audited financial statements included in Form 10K filed with the Securities and Exchange Commission. These interim financial statements should be read in conjunction with that report.
Prepaid and Other	'
	Prepaid and Other
	This disclosure is not explicitly required by the FRF for SMEs accounting framework. However, as the FRF for SMEs framework is principles based, it requires the presentation of sufficient information for a fair presentation. As such, management of Cardiff International, Inc. has decided to include this disclosure in the financial statements as necessary to provide sufficient information to the financial statement users. The $34,392 Prepaid & Others represents the amount collected by the Company as of 09/30/2014; total due the Company on these current lease contracts is $557,080. These mobile homes will be amortized over a 6 and ½ years.
Going Concern	'
	Going Concern
	The accompanying financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company is in the development stage and as such has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of September 30, 2014, the Company had a shareholders’ equity of $803,669, is delinquent in payment of $439,623 in payroll taxes, and is in default of a minor amount of its outstanding debt. The accompanying financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s December 31, 2013 financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern.
	The ability of the Company to continue as a going concern and appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to pursue new acquisitions for the Company. There can be no assurance that we will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to us. Should we be unable to raise sufficient funds, we may be required to curtail our operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that we will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cease their operations.
Stock Split	'
	Stock Split
	On August 22, 2014, the Company upon filing Articles of Domestication with the state of Florida on August 22, 2014 the Board authorized and approved a reverse stock split of one for twenty five thousand (1:25,000) of the Corporation's total issued, outstanding and authorized shares of common stock (the “Stock Split”).
	The change in domicile was effectuated on September 2, 2014 under the laws of the state of Florida. The Stock Split was effectuated on September 12, 2014 upon filing the appropriate documentation with FINRA. The Stock Split decreased the Corporation's total issued and outstanding shares of common stock from 2,516,819,560 to 100,673 and the total authorized shares of Common Stock from 3,000,000,000 to 120,000 shares of common stock. The common stock remained at $0.00001 par value. On September 15, 2014 the Company raised the authorizes shares of common stock to 5,000,000 and increased the par value to $0.001.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates.  Accordingly, actual results could differ from those estimates.
Valuation of Derivative Instruments	'
	Valuation of Derivative Instruments
	FASB ASC 815-10, Derivatives and Hedging, requires that embedded derivative instruments be bifurcated and assessed, along with free-standing derivative instruments such as warrants, on their issuance date to determine whether they would be considered a derivative liability and measured at their fair value for accounting purposes. Prior to July 12, 2012, the Company did not have enough authorized shares to issue common shares resulting in the potential exercise or conversion of its issued and outstanding options/warrants and convertible notes, respectively. Accordingly, these instruments were reflected as derivative liabilities for the period ended September 30, 2014 and prior. In determining the appropriate fair value, the Company uses a weighted average Black-Scholes pricing model. At September 30, 2014 and 2013, the Company adjusted its derivative liability to its fair value and reflected the increase (decrease) in fair value for the nine months ended September 30, 2014 and 2013, of $48,613 and $(39,984), respectively, as other income on the Condensed Consolidated Statement of Operations.
Fair Value Measurements	'
	Fair Value Measurements
	Fair value is defined 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. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
	Level Input	Input Definition
	Level 1	Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.
	Level 2	Inputs, other than quoted prices included in Level 1, that are observable for the asset or liability through corroboration with market data at the measurement date.
	Level 3	Unobservable inputs that reflect management's best estimate of what market participants would use in pricing the asset or liability at the measurement date.
	The following table presents certain investments and liabilities of the Company’s financial assets measured and recorded at fair value on the Company’s condensed balance sheets on a recurring basis and their level within the fair value hierarchy as of September 30, 2014.
		Level 1		Level 2		Level 3		Total
	Fair Value of Derivative Liability	$	–	$	–	$	48,613	$	48,613
Stock Based Compensation	'
	Stock Based Compensation
	The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services and for financing costs. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board whereas the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and warrant grants issued and vesting to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board whereas the value of the stock compensation is based upon the measurement date as determined at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes under the liability method, which requires the 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 income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The provision for income taxes, if any, represents the tax payable for the period and the change during the period in deferred tax assets and liabilities.
Earnings (Loss) per Share	'
	Earnings (Loss) per Share
	FASB ASC Subtopic 260, Earnings Per Share, provides for the calculation of "Basic" and "Diluted" earnings per share. Basic earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common shares. The dilutive effect of potentially dilutive securities is reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities.
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of Cardiff International, Inc. and its wholly owned subsidiary, Legacy Card Company, d/b/a Mission Tuition, We Three, LLC., Romeo's Pizza and Edge View Properties, Inc. All significant intercompany accounts and transactions are eliminated in consolidation.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	The Company has evaluated all of the recent accounting pronouncements through the filing date of these financial statements and feels that none of them will have a material effect on the Company’s interim financial statements.
ASU 2014-10, Development Stage Entities	'
	ASU 2014-10, Development Stage Entities
	On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915). Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders equity, (2) label the financial statements as those of a development stage entity; (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued. The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.

1_Summary_of_Significant_Accou2

1. Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Fair value of derivative liability	'
		Level 1		Level 2		Level 3		Total
	Fair Value of Derivative Liability	$	–	$	–	$	48,613	$	48,613

2_Acquisitions_Tables

2. Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2014
Business Combinations [Abstract]	'
Business acquisition information	'
		Fair Value
	Cash	$	37,000
	Property and equipment		88,000
	Goodwill		957,000
	Liabilities		(7,000	)
	Notes payable - related party		(75,000	)
		$	1,000,000
	Romeo's NY Pizza
	On September 30, 2014, the Company completed the acquisition of Romeo’s NY Pizza. The Company issued approximately 400,000 shares of Preferred Class “D” Shares as consideration for the Acquisition. Based on the price of $2.50 per Preferred “D” Class of stock the acquisition consideration represents a $1,000,000 evaluation.
		Fair Value
	Cash	$	39,000
	Other current assets		25,000
	Property and equipment		477,000
	Goodwill		712,000
	Accounts payable and accrued expenses		(65,000	)
	Notes payable		(120,000	)
	Notes payable - related party		(68,000	)
		$	1,000,000
	Edge View Properties
	On July 11, 2014, the Company completed the acquisition of Edge View Properties. The Company issued 300,000 shares of Preferred Class “E” Shares as consideration for the Acquisition. Based upon the price of $2.50 per Preferred “E” Class of Stock. The Acquisition consideration represents a $750,000 evaluation.
	The Preferred “E” share of stock was adjusted as a result of the authorization and declaration of a special distribution with a conversion rate of 1 to 5 Common Stock ("Special Conversion"). The Special Conversion right is granted as a result of a Lock-Up/Leak-Out clause designated by CDIF pursuant to the terms of the Acquisition
		Fair Value
	Cash	$	–
	Land		603,000
		$	603,000
Pro forma revenue from acquisitions	'
		Nine Months Ended
		September 30,
		2014			2013
	Pro forma revenue	$	1,249,000		$	1,252,000
	Pro forma net loss	$	(158,000	)	$	(803,000	)
	Pro forma net income (loss) per common share – basic and diluted	$	(1.64	)	$	(116.00	)

5_Convertible_Notes_Payable_an1

5. Convertible Notes Payable and Notes Payable Related Party (Tables)	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Convertible notes	'
		September 30,			December 31,
		2014			2013
	Unrelated Party	$	9,000		$	30,750
	Related Party		165,000			165,000
	Total - Current	$	174,000		$	195,750
Schedule of notes payable, related party	'
		September 30,			December 31,
		2014			2013
	Total Principal Balance	$	113,500		$	125,000
	Discount on Notes		(36,325	)		(50,075	)
			77,175			74,925
	Current Portion		–			–
	Total - Current	$	77,175		$	74,925

6_Derivative_Liability_Tables

6. Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2014
Notes to Financial Statements	'
Derivative assumptions	'
		30-Sep-14	31-Dec-13
	Conversion feature :
	Risk-free interest rate	0.01 % to 0.27%	0.01 % to 0.27%
	Expected volatility	100%	100%
	Expected life (in years)	0 – 2 years	0 – 2 years
	Expected dividend yield	0%	0%
	Fair Value :
	Conversion feature	$48,778	$97,391
	Warrants	–	–
		$48,778	$97,391

9_Stock_Options_and_Warrants_T

9. Stock Options and Warrants (Tables)

9 Months Ended

Sep. 30, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

'

Summary of option information

'

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

Exercise

Remaining

Exercise

Price

Contractual

Price

Life

$

0.1

100

$

0.1

8.24

100

$

0.1

100

8.24

100

Option activity

'

Stock

Weighted

Options

Average

Exercise

Price

Outstanding, December 31, 2013

100

$

0.1

Granted

–

–

Exercised

–

–

Expired/Cancelled

–

–

Outstanding, September 30, 2014

100

$

0.1

Exercisable, September 30, 2014

100

$

0.1

Warrant information

'

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

Exercise

Remaining

Exercise

Price

Contractual

Price

Life

$

0.01 - $0.15

187

$

0.13

1.23

187

$

0.13

$

0.2

202

$

0.2

0.68

202

$

0.2

389

0.94

389

Warrant activity

'

Warrants

Weighted

Average

Exercise

Price

Outstanding, December 31, 2013

674

0.12

Granted

–

–

Exercised

–

–

Expired/Cancelled

(285

)

0.05

Outstanding, September 30, 2014

389

0.17

Exercisable, September 30, 2014

389

0.17

1_Summary_of_Significant_Accou3

1. Summary of Significant Accounting Policies (Details - Fair value) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Fair value of derivative liability	$48,613	($39,984)
Fair Value, Measurements, Recurring [Member]	'	'
Fair value of derivative liability	48,613	'
Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 1 [Member]	'	'
Fair value of derivative liability	0	'
Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 2 [Member]	'	'
Fair value of derivative liability	0	'
Fair Value, Measurements, Recurring [Member] | Fair Value Inputs Level 3 [Member]	'	'
Fair value of derivative liability	$48,613	'

1_Summary_of_Significant_Accou4

1. Summary of Significant Accounting Policies (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Accounting Policies [Abstract]	'	'
Shareholders equity	$803,669	($1,808,959)
Payroll taxes due	439,623	412,623
Stock split description	'The Stock Split decreased the Corporation's total issued and outstanding shares of common stock from 2,516,819,560 to 100,673 and the total authorized shares of Common Stock from 3,000,000,000 to 120,000 shares of common stock.	'
Stock split conversion ratio	'1:25,000	'
Derivative liability	$48,613	($39,984)

2_Acquisitions_Details

2. Acquisitions (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	15-May-14	15-May-14	15-May-14	Sep. 30, 2014	Sep. 30, 2014	Jul. 11, 2014	Jul. 11, 2014
			We Three, LLC [Member]	We Three, LLC [Member]	We Three, LLC [Member]	Romeo's NY Pizza [Member]	Romeo's NY Pizza [Member]	Edge View Properties [Member]	Edge View Properties [Member]
				Series F Preferred Stock [Member]	Series F-1 Preferred Stock [Member]		Series D Preferred Stock [Member]		Series E Preferred Stock [Member]
Acquisition information	'	'	'	'	'	'	'	'	'
Cash	'	'	$37,000	'	'	$39,000	'	$0	'
Other current assets	'	'	'	'	'	25,000	'	'	'
Property and equipment	'	'	88,000	'	'	477,000	'	'	'
Land	'	'	'	'	'	'	'	603,000	'
Goodwill	1,668,621	0	957,000	'	'	712,000	'	'	'
Accounts payable and accrued expenses	'	'	'	'	'	-65,000	'	'	'
Liabilities	'	'	-7,000	'	'	'	'	'	'
Notes payable	'	'	'	'	'	-120,000	'	'	'
Notes payable - related party	'	'	-75,000	'	'	-68,000	'	'	'
Total consideration transferred	'	'	$1,000,000	'	'	$1,000,000	'	$603,000	'
Preferred stock issued	'	'	'	280,069	119,931	'	400,000	'	300,000

2_Acquisitions_Details_Proform

2. Acquisitions (Details - Proforma information) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Business Combinations [Abstract]	'	'
Pro forma revenue	$1,249,000	$1,252,000
Pro forma net loss	($158,000)	($803,000)
Pro forma net income (loss) per common share - basic and diluted	($1.64)	($116)

3_Related_Party_Transactions_D

3. Related Party Transactions (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Due to officer/shareholder	$408,160	$49,500
Accrued salaries	96,960	49,500
Thompson [Member]	'	'
Due to officer/shareholder	170,500	0
President [Member]	'	'
Due to officer/shareholder	$108,700	$0

4_Notes_Payable_Details_Narrat

4. Notes Payable (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Debt Disclosure [Abstract]	'	'
Notes payable, unrelated party	$50,000	$50,000

5_Convertible_Notes_Payable_an2

5. Convertible Notes Payable and Notes Payable Related Party (Details - Convertible notes) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Convertible notes	$174,000	$195,750
Unrelated Party [Member]	'	'
Convertible notes	9,000	30,750
Related Party [Member]	'	'
Convertible notes	$165,000	$165,000

5_Convertible_Notes_Payable_an3

5. Convertible Notes Payable and Notes Payable Related Party (Details - Related party notes) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Related Party Transactions [Abstract]	'	'
Notes payable, related party	$113,500	$125,000
Discount on notes	-36,325	-50,075
Notes payable, related party	$77,175	$74,925

6_Derivative_Liability_Details

6. Derivative Liability (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Expected volatility	100.00%	100.00%
Expected life (in years)	'0 B 2 years	'0 B 2 years
Expected dividend yield	0.00%	0.00%
Total derivative liabilities	$48,779	$97,390
Conversion feature [Member]	'	'
Total derivative liabilities	48,778	97,391
Warrants [Member]	'	'
Total derivative liabilities	$0	$0
Minimum [Member]	'	'
Risk-free interest rate	0.01%	0.27%
Maximum [Member]	'	'
Risk-free interest rate	0.01%	0.27%

7_Payroll_Taxes_Details_Narrat

7. Payroll Taxes (Details Narrative) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Payroll Taxes	'	'
Accrued payroll taxes	$439,623	$412,623

8_Capital_Stock_Details_Narrat

8. Capital Stock (Details Narrative)	9 Months Ended
	Sep. 30, 2014
Equity [Abstract]	'
Stock split description	'The Stock Split decreased the Corporation's total issued and outstanding shares of common stock from 2,516,819,560 to 100,673 and the total authorized shares of Common Stock from 3,000,000,000 to 120,000 shares of common stock.
Stock split conversion ratio	'1:25,000

9_Stock_Options_and_Warrants_D

9. Stock Options and Warrants (Details - Option Information) (Stock Options [Member], USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Stock Options [Member]	'	'
Options outstanding	100	100
Weighted average exercise price, outstanding	$0.10	$0.10
Weighted average remaining contractual life	'8 years 2 months 26 days	'
Options exercisable	100	'
Weighted average exercise price, exercisable	$0.10	'

9_Stock_Options_and_Warrants_D1

9. Stock Options and Warrants (Details - Option Activity) (Stock Options [Member], USD $)	9 Months Ended
	Sep. 30, 2014
Stock Options [Member]	'
Stock option activity	'
Options outstanding, beginning	100
Options granted	0
Options exercised	0
Options expired/cancelled	0
Options outstanding, ending	100
Options exercisable	100
Weighted average exercise price options outstanding beginning	$0.10
Weighted average exercise price options outstanding ending	$0.10
Weighted average exercise price options exercisable	$0.10

9_Stock_Options_and_Warrants_D2

9. Stock Options and Warrants (Details - Warrant information) (Warrants [Member], USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Warrants outstanding	389	674
Weighted average exercise price	$0.17	$0.12
Weighted average remaining contractual life	'11 months 8 days	'
Warrants exercisable	389	'
Weighted average exercise price, exercisable	$0.17	'
$0.01-$0.15 [Member]	'	'
Warrants outstanding	187	'
Weighted average exercise price	$0.13	'
Weighted average remaining contractual life	'1 year 2 months 23 days	'
Warrants exercisable	187	'
Weighted average exercise price, exercisable	$0.13	'
$.20 [Member]	'	'
Warrants outstanding	202	'
Weighted average exercise price	$0.20	'
Weighted average remaining contractual life	'8 months 5 days	'
Warrants exercisable	202	'
Weighted average exercise price, exercisable	$0.20	'

9_Stock_Options_and_Warrants_D3

9. Stock Options and Warrants (Details - Warrant activity) (Warrants [Member], USD $)	9 Months Ended
	Sep. 30, 2014
Warrants [Member]	'
Warrants outstanding, beginning	674
Warrants granted	0
Warrants exercised	0
Warrants expired/cancelled	-285
Warrants outstanding, ending	389
Warrants exercisable	389
Weighted average exercise price, beginning	$0.12
Weighted average exercise price, expired	$0.05
Weighted average exercise price, ending	$0.17
Weighted average exercise price, exercisable	$0.17