Pacific Ventures (PACV) 10-K/A 16 Oct 17 2016 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Apr. 11, 2017	Jun. 30, 2016
Document And Entity Information
Entity Registrant Name	Pacific Ventures Group, Inc.
Entity Central Index Key	882,800
Document Type	10-K/A
Document Period End Date	Dec. 31, 2016
Amendment Flag	true
Amendment Description	The purpose of this Amendment is to amend the Original 10-K per the recent comments that the Company has received from the Staff of the SEC related to the Company's Registration Statement on Form S-1, as originally filed with the SEC on May 19, 2017, to the extent such comments related to the disclosure set forth in the Original 10-K.
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 Public Float			$ 11,432,725
Entity Common Stock, Shares Outstanding		27,297,364
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 25,284	$ 210
Accounts receivable	983
Inventory, net		2,020
Deposits	1,500	1,500
Total Current Assets	27,767	3,730
Fixed Assets
Fixed assets, net	31,838	35,831
Total Fixed Assets	31,838	35,831
TOTAL ASSETS	59,605	39,561
LIABILITIES AND STOCKHOLDERS' EQUITY
Bank overdraft
Accounts payable	177,475	206,383
Accrued expenses	231,060	189,433
Deferred exclusive distribution fee	15,042	90,042
Current portion, notes payable	26,510	28,510
Current portion, notes payable - related party	110,081	253,140
Current portion, leases payable
Total Current Liabilities	560,168	767,507
Long-Term Liabilities:
Notes payable - related party	404,636	527,333
Notes payable	671,154	132,821
Total Long-Term Liabilities	1,075,790	660,154
Total Liabilities	1,635,958	1,427,661
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, $0.001 par value, 10,000,000 shares authorized, 1,000,000 Series E issued and outstanding, respectively	1,000	1,000
Common stock, $.001 par value, 100,000,000 shares authorized, 27,297,364 and 25,799,031 issued and outstanding, respectively	27,297	25,799
Additional paid in capital	3,722,472	3,455,745
Accumulated deficit	(5,327,102)	(4,870,645)
Total Stockholders' Equity (Deficit)	(1,576,353)	(1,388,100)
Total Liabilities and Stockholders' Equity (Deficit)	59,605	39,561
Series E Preferred Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, $0.001 par value, 10,000,000 shares authorized, 1,000,000 Series E issued and outstanding, respectively	1,000	1,000
Common Stock [Member]
STOCKHOLDERS' EQUITY (DEFICIT)
Common stock, $.001 par value, 100,000,000 shares authorized, 27,297,364 and 25,799,031 issued and outstanding, respectively	$ 27,297	$ 25,799

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2016	Dec. 31, 2015
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0
Common Stock [Member]
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	27,297,364	25,799,031
Common Stock, shares outstanding	27,297,364	25,799,031
Series E Preferred Stock [Member]
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	10,000,000	10,000,000
Common Stock, shares issued	1,000,000	1,000,000
Common Stock, shares outstanding	1,000,000	1,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Sales, net of discounts	$ 4,763	$ 255,213
Cost of Goods Sold	(2,020)	(113,118)
Gross Profit	2,742	142,096
Operating Expenses
Selling, general and administrative	358,007	172,237
Depreciation expense	3,993	3,993
Salaries and wages	11,845	16,666
Operating Expenses(Loss)	373,845	192,896
Loss from Operations	(371,103)	(50,800)
Interest expense	(32,063)	(80,619)
Extraordinary Items	(87,577)	66,867
Net Income/(Loss) before Income Taxes	(490,743)	(64,552)
Provision for income taxes
Net Income/(Loss)	$ (490,743)	$ (64,552)
Basic and Diluted Loss per Share - Common Stock	$ (0.02)	$ 0
Weighted Average Number of Shares Outstanding:	27,277,364	25,799,031

STATEMENT OF STOCKHOLDERS' EQUI

STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Series E Preferred Stock [Member]	Additional Paid In Capital [Member]	Accumulated Deficit Capital [Member]	Total
Beginning Balance - Shares at Dec. 31, 2014	384,031	1,000,000
Beginning Balance - Amount at Dec. 31, 2014	$ 384	$ 1,000	$ 3,155,072	$ (4,806,093)	$ (1,649,637)
Shares issued for reverse merger - Shares	24,974,000
Shares issued for reverse merger - Amount	$ 24,974		(24,974)
Shares issued for note conversion - Shares	1,498,333
Shares issued for note conversion - Amount	$ 1,498		325,648		326,089
Net income/loss				(64,552)	(64,552)
Ending Balance, Shares at Dec. 31, 2015	25,799,031	1,000,000
Ending Balance, Amount at Dec. 31, 2015	$ 25,799		3,455,746	(4,870,645)	(1,388,100)
Shares issued for note conversion - Shares	1,498,333
Shares issued for note conversion - Amount	$ 1,498		266,706		268,204
Net income/loss				(490,743)	(490,743)
Ending Balance, Shares at Dec. 31, 2016	27,297,364	1,000,000
Ending Balance, Amount at Dec. 31, 2016	$ 27,297		$ 3,722,452	$ (5,327,102)	$ (1,576,353)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (490,743)	$ (64,552)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	3,993	3,993
Changes in operating assets and liabilities
Accounts receivable	(983)	12,721
Inventory	2,020	56,237
Deposits	4,880	102,577
Accounts payable	(39,108)	(108,111)
Accrued expenses	(39,253)	(685,716)
Net cash used in operating activities	(559,194)	(682,851)
CASH FLOWS FROM INVESTING ACTIVITIES
Disposal of fixed asset		233,289
Net Cash Provided By (Used In) Investing Activities		233,289
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from notes payable	10,000	526,709
Repayment of notes payable		(13,785)
Common stock issued for cash	361,976	80,738
Proceeds from related party notes payable	261,577
Prior period adjustment to retained earnings	(49,285)
Repayment on the leases payable		(48,301)
Repayment of note payable - related party		(93,000)
Net cash provided by financing activities	584,268	452,361
NET INCREASE (DECREASE) IN CASH	(2,589)	2,799
CASH AT BEGINNING OF PERIOD	210	(2,589)
CASH AT END OF PERIOD	25,284	210
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
CASH PAID FOR: Interest	32,063	80,619
NON CASH FINANCING ACTIVITIES:
Issuance of shares for debt conversion

1 NATURE OF OPERATIONS

1 NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	1. NATURE OF OPERATIONS The Company and Nature of Business Pacific Ventures Group, Inc. (the "Company," "Pacific Ventures," "we," "us" or "our") was incorporated under the laws of the State of Delaware on October 3, 1986, under the name AOA Corporation. On November 12, 1991, the Company changed its name to American Eagle Group, Inc. On October 22, 2012, the Company changed its name to Pacific Ventures Group, Inc. The current structure of Pacific Ventures resulted from a share exchange with Snöbar Holdings, Inc. ("Snöbar Holdings"), which was treated as a reverse merger for accounting purposes. On August 14, 2015, Pacific Ventures entered into a share exchange agreement (the “Share Exchange Agreement”) with Snöbar Holdings, pursuant to which Pacific Ventures acquired 100% of the issued and outstanding shares of Snöbar Holdings' Class A and Class B common stock in exchange for 22,500,000 restricted shares of Pacific Ventures' common stock, while simultaneously issuing 2,500,000 shares of Pacific Ventures' restricted common stock to certain other persons, including for services provided and to a former officer of the Company (the "Share Exchange"). As the result of the Share Exchange, Snöbar Holdings became the Company's wholly owned operating subsidiary and the business of Snobar Holdings became the Company's sole business operations and MAS Global Distributors, Inc., a California corporation ("MGD"), became an indirect subsidiary of the Company. Prior to the Share Exchange, the Company operated as an insurance holding company and through its subsidiaries, marketed and underwrote specialized property and casualty coverage in the general aviation insurance marketplace. However, in 1997, after selling several of its divisions, the Company's remaining insurance operations were placed into receivership and the Company ceased operating its insurance business. Since the Share Exchange represents a change in control of the Company and a change in business operations, the business operations changed to that of Snöbar Holdings and the discussions of business operations accompanying this filing are solely that of Snöbar Holdings and its affiliates and subsidiaries comprising of Snobar Trust , IPIC, and MGD. Snöbar Holdings was formed under the laws of the State of Delaware on January 7, 2013. Snöbar Holdings is the trustor and sole beneficiary of Trust, a California trust ("Trust"), which was formed in June 1, 2013. The current trustee that holds legal title to the Trust is Clark Rutledge, the father of Shannon Masjedi, the Company's President, Chief Executive Officer, Interim Chief Financial Officer, Treasurer, and majority stockholder. The Trust owns 100% of the shares of International Production Impex Corporation, a California corporation ("IPIC"), which was formed on August 2, 2001. IPIC and trade names "SnöBar". As such, also owns 99.9% of the shares of MAS Global Distributors, Inc., a California corporation ("MGD"). MGD is in the business marketing services. As a result of the foregoing, is the primary beneficiary of all assets, liabilities and any income received from the business of the Trust and IPIC through the Trust and is the parent company of MGD. The Trust and IPIC are considered variable interest entities ("VIEs") and Snöbar Holdings is identified as the primary beneficiary of the Trust and IPIC. Under the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 810, Snöbar Holdings performs ongoing reassessments of whether it is the primary beneficiary of a VIE. As the assessment of Snöbar Holdings' management is that Snöbar Holdings has the power to direct the activities of a VIE that most significantly impact the VIE's activities (it is responsible for establishing and operating IPIC), and the obligation to absorb losses of the VIE that could potentially be significant to the VIE and the right to receive benefits from the VIE that could potentially be significant to the VIE's economic performance, it was therefore concluded by management that Snöbar Holdings is the primary beneficiary of the Trust and IPIC. As such, the Trust and IPIC were consolidated in the financial statements of Snöbar Holdings since the inception of the Trust, in the case of the Trust, and since the inception of Snöbar Holdings, in the case of IPIC. Principles of Consolidation The consolidated financial statements include the accounts of the Company, Snöbar Holdings and its subsidiary and VIEs, in which Snöbar Holdings has a controlling voting interest and entities consolidated under the VIE provisions of ASC 810 ("ASC 810"). Inter-company balances and transactions have been eliminated upon consolidation. The Company applies the provisions of ASC 810 which provides a framework for identifying VIEs and determining when a company should include the assets, liabilities, non-controlling interests and results of activities of a VIE in its consolidated financial statements. In general, a VIE is a corporation, partnership, limited-liability corporation, trust, or any other legal structure used to conduct activities or hold assets that either (1) has an insufficient amount of equity to carry out its principal activities without additional subordinated financial support, (2) has a group of equity owners that is unable to make significant decisions about its activities, (3) has a group of equity owners that does not have the obligation to absorb losses or the right to receive returns generated by its operations or (4) the voting rights of some investors are not proportional to their obligations to absorb the expected losses of the entity, their rights to receive the expected residual returns of the entity, or both and substantially all of the entity's activities (for example, providing financing or buying assets) either involve or are conducted on behalf of an investor that has disproportionately fewer voting rights. ASC 810 requires a VIE to be consolidated by the party with an ownership, contractual or other financial interest in the VIE (a variable interest holder) that has both of the following characteristics: a) the power to direct the activities of a VIE that most significantly impact the VIE's economic performance and b) the obligation to absorb losses of the VIE that could potentially be significant to the VIE, or the right to receive benefits from the VIE that could potentially be significant to the VIE. A variable interest holder that consolidates the VIE is called the primary beneficiary. If the primary beneficiary

2 SUMMARY OF SIGNIFICANT ACCOUN

2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation Use of Estimates Revenue Recognition Unearned Revenue Shipping and Handling Costs Disputed Liabilities In addition, on January 28, 2016, a labor dispute between IPIC and a former employee was ruled in favor of the former employee by the Labor Commissioner of the State of California. This finding resulted in compensation expenses of $29,102.76 and an accrued liability of the same amount on IPIC books for the year ended December 31, 2016. Non-Recurring Items Cash Equivalents Accounts Receivable Inventory Income Taxes Net Income/(Loss) Per Common Share Property and Equipment Fair Value of Financial Instruments Concentration of Credit Risk Advertising Costs Critical Accounting Policies Recent Accounting Pronouncements - In April 2015, FASB issued Accounting Standards Update ("ASU") No. 2015-03, "Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs", to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted. In April 2015, FASB issued ASU No. 2015-04, "Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer's Defined Benefit Obligation and Plan Assets", which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity's fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted. In April 2015, FASB issued ASU No. 2015-05, "Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement", which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. In April 2015, FASB issued ASU No. 2015-06, "Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions", which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted. In June 2014, FASB issued ASU No. 2014-10, "Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation". The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the ASC. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company's current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity's financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). We adopted this pronouncement for year ended December 31, 2014. In June 2014, FASB issued ASU No. 2014-12, "Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period". The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition. In August 2014, the FASB issued ASU 2014-15 on "Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern". Currently, there is no guidance in U.S. GAAP about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable. We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

3 GOING CONCERN

3 GOING CONCERN	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	3. GOING CONCERN The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying consolidated financial statements, the Company has incurred a net loss of $490,743 for the year ended December 31, 2016, and has an accumulated deficit of $5,327,102 as at December 31, 2016. These conditions raise substantial doubt about the Company's ability to continue as a going concern. These unaudited consolidated financial statements do not include any adjustments that might arise from this uncertainty. The unaudited consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence. Management estimates that the current funds on hand will be sufficient to continue operations through March 31, 2017. The Company's ability to continue as a go i

4 INVENTORIES

4 INVENTORIES	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
INVENTORIES	4. INVENTORIES Inventories at December 31, 2016 and 2015, consisted of the following: December 31, 2016 December 31, 2015 Finished Goods $ 0.00 $ 2,020.34

5 PROPERTY, PLANT AND EQUIPMENT

5 PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	5. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at December 31, 2016 and 2015, consisted of: December 31, 2016 December 31, 2015 Computers $ 15,985.53 $ 15,985.53 Freezers 39,152.82 39,152.82 Office Furniture 15,686.82 15,686.82 Rugs 6,000.00 6,000.00 Software - Accounting 2,901.07 2,901.07 Telephone System 5,814.00 5,814.00 Video Camera 1,527.95 1,527.95 Accumulated Depreciation $ (55,230.67 ) $ (52,235.92 ) Net Book Value $ 31,837.52 $ 34,832.27 Depreciation expense for the year ended December 31, 2016 was $3,993 compared $3,993 for the same period of 12/31/2015.

6 ACCRUED EXPENSE

6 ACCRUED EXPENSE	12 Months Ended
	Dec. 31, 2016
Payables and Accruals [Abstract]
ACCRUED EXPENSE	6. ACCRUED EXPENSE As at December 31, 2016 the Company had accrued expenses of $231,060, as compared to $189,433 for the year-end December 31, 2015. Accrued expenses include $29,103 from the IPIC labor commission finding, and disputed liability of $39,308, other accrued liabilities of $52,259, and payroll liabilities of $83,120.

7 INCOME TAX

7 INCOME TAX	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAX	7. INCOME TAX The Company accounts for income taxes under the asset and 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. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.

8 NOTES PAYABLE - RELATED PARTI

8 NOTES PAYABLE - RELATED PARTIES	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	8. NOTES PAYABLE - RELATED PARTIES Notes Payable/Related Parties Summary As of December 31, 2016 Noteholder Note Amount Date Unpaid MAS Global $ 150,000 Jan-12 $ 111,863 Marc Shenkman $ 10,000 Feb-12 $ 10,000 Shareholder $ 25,000 Feb-12 $ 25,000 Shareholder $ 10,000 2/23/2012 $ 10,000 Albert Masjedi $ 500,000 2013 $ 392,772 Marc Shenkman $ 10,000 3/14/2013 $ 6,000 MAS Global $ 86,821 3/14/2013 $ 86,821 Marc Shenkman $ 16,000 2014 $ 16,000 Shannon Masjedi $ 25,592 2012-2016 $ 25,592 Total $ 833,413 $ 684,048 In January 2011, MAS Global Distributors, Inc. ("MGD"), which is now a majority owned subsidiary of , On February 21, 2012, Snöbar Holdings entered into an unsecured promissory note with Mr. Shenkman, who is Chairman of our Board of Directors and a shareholder of the Company. The note had a principal balance of $10,000 with an interest rate of 5% and is due on demand. The note's maturity date has subsequently been extended to December 31, 2020. Interest against the note was extinguished in a subsequent extension of the term The note has a principal balance of $10,000 as of December 31, 2016. On February 23, 2012, Snobar Holdings entered into a promissory note with Mr. Shenkman, who is Chairman of our Board of Directors and a shareholder of the Company, for $10,000, maturing in one year at an interest of 8%. The note has subsequently been extended to December 31, 2020. Interest against the note was extinguished in a subsequent extension of the term. As of December 31, 2016 there is a $10,000 balance. Snöbar Holdings entered into a promissory note agreement with Albert Masjedi, Mrs. Masjedi's father-in-law and a former officer of Snobar Holdings, to purchase all shares and interests in IPIC, including liquor licenses, for $500,000. The note bears no interest and payments are due in five installments of $100,000 due each year beginning on December 31, 2013 and until December 31, 2017. The entire purchase price of $500,000 was expensed in 2013. In April of 2016, the Company renegotiated its licensing rights contract and agreement in order to add accrual of late fees, legal fees and penalties in the amount of $173,250. As of December 31, 2016 and December 31, 2015, the balance on the note was $392,772 and $219,522, respectively. On March 14, 2013, Snöbar Holdings entered into an unsecured promissory note with Mr. Shenkman, who is Chairman of our Board of Directors and a shareholder of the Company. The note had a principal balance of $10,000 with an interest rate of 5% and had a maturity date of March 14, 2014 and was subsequently extended to December 14, 2020. Interest against the note was extinguished in a subsequent extension of the term. The note is current and has an outstanding balance of $6,000 and $6,000 as of December 31, 2016 and 2015 respectively. In 2014, Snöbar Holdings entered into unsecured promissory notes with Mr. Shenkman, who is Chairman of our Board of Directors and a shareholder of the Company The notes had a total principal balance of $16,000 with an interest rate of 2% and are due on Dec 31 2018 subsequently extended to December 31, 2020. Interest against the note was extinguished in a subsequent extension of the term. As of December 31, 2016 the balance was $16,000. From 2012 through December 31, 2016, Mrs. Masjedi, our CEO, President, Treasurer and Interim CFO, has provided an unsecured credit line to the Company, payable on demand without interest. As of December 31, 2016 the current balance is $25,693. As of December 31, 2016 and December 31, 2015, Mrs. Masjedi, our CEO, President, Treasurer and Interim CFO, has advanced $6,130 to IPIC to pay for operating expenses. We believe that each reported transaction and relationship is on terms that are at least as fair to us as would be expected if those transactions were negotiated with third parties.

9 NOTES PAYABLE

9 NOTES PAYABLE	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
NOTES PAYABLE	9. NOTES PAYABLE In February of 2012, MGD entered into an unsecured promissory note with a certain unrelated third party, who is now a shareholder of the Company. The note had a principal balance of $30,000 with an interest rate of 8% and a maturity date of August 1, 2014. The note's maturity date has subsequently been extended to December 31, 2020. Interest against the note was extinguished in a subsequent extension of the term. The note's balance is $25,000 as of December 31, 2016 and 2015 respectively. On March 14, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party, who is now a shareholder of the Company. The note had a principal balance of $86,821 with an interest rate of 5% and had a maturity date of March 14, 2014. The note's maturity date has subsequently been extended to February 1, 2020. Interest against the note was extinguished in a subsequent extension of the term. The note is current and the entire balance is still owed and outstanding. On July 22, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party, who is now a shareholder of the Company. The note had a principal balance of $15,000 with an original interest rate of 5%. Maturity date has been extended to December 31, 2018, and interest rate has been reduced to 2%, and lender agreed to make all interest retroactive and deferred. The balance of the note was $10,000 as of December 31, 2016 and December 31, 2015. On December 9, 2013, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party. The note had a principle balance of $100,000 with an interest rate of 6% and maturity date of February 9, 2014. During 2014, an additional $60,000 was borrowed for a total balance of $160,000. In 2014, Snöbar Holdings issued 111,328 shares of its Class A Common Stock to pay off the entire principal balance along with accrued interest. In February 2014, MGD entered into a secured promissory note with a certain unrelated third party with a principal balance of $10,000. The note was secured by interests in tangible and intangible property of MGD. The Company agreed to make payments of $181 each business day until the loan is paid off. The effective interest rate on the note is 137%. The note has been paid and the outstanding balance is $1,000 as of December 31, 2016 and 2015. On February 24, 2014, Snöbar Holdings entered into an unsecured promissory note with a certain unrelated third party. The note had a principal balance of $20,000 with an interest rate of 8% and a maturity date of 30 days from execution of the note. The maturity date was extended to February 1, 2017. As of December 31, 2014, the balance of the notes was $20,000. The note was converted to 100,000 shares the Company's common stock on July 15, 2015, leaving a balance of $0 as of December 31, 2016 and December 31, 2015. On March 10, 2014, MGD entered into a secured promissory note with a certain unrelated third party with a principal balance of $23,000. The note was secured by MGD future sales and accounts receivable totaling $31,970. The Company was to remit 2% of revenues and accounts receivables daily until the entire balance of $31,970 has been received. The outstanding balance on the notes was paid off by other financing and has a balance of $0 as of December 31, 2016 and December 31, 2015. On May 19, 2014, Snöbar Holdings entered into a secured convertible promissory note with a certain unrelated third party with a principal balance of $500,000. The note was secured by interests in cash, accounts receivable, other receivables, inventory, supplies, other assets of Snöbar Holdings including general intangibles and rights of each liquor license owned by SnoBar Trust. The note has an interest rate of 10% and an original maturity date of December 31, 2015. The Company was to make interest only payments beginning July 1, 2014. The lender determined Snöbar Holdings to be in default and on January 29, 2015, entered into a mutually agreed loan modification. The agreement increased the principal balance of the note as of December 31, 2014 to $527,333 and all interest due and payable was deemed to have been paid and the conversion rights of the note were removed. The modification also removed and deleted, in its entirety, all secured interests in cash, accounts receivable, other receivables, inventory, supplies, and other assets of Snöbar Holdings, including intangibles, and rights of each liquor license owned by Snöbar Trust. The maturity date was December 31, 2015 if Snöbar Holdings is not in default, the maturity date of the note should automatically be extended to December 31, 2016 ("First Extended Maturity Date"). Commencing on January 1, 2016, Snöbar Holdings will make monthly payments of $15,000 until the First Extended Maturity Date. Assuming Snöbar Holdings is not in default with respect to its obligations as of the First Extended Maturity Date, the note shall automatically be extended to December 31, 2017 ("Second Extended Maturity Date"). Commencing on January 1, 2017, the monthly payments will be increased to $25,000 for every month until the Second Extended Maturity Date. All accrued but unpaid interest, charges and the remaining principal balance of the note is fully due and payable on the Second Extended Maturity Date. The balance of the note as of December 31, 2016 and December 31, 2015 is $527,333. On August 22, 2014, IPIC entered into a secured promissory note with a certain unrelated third party with a principal balance of $15,000. The note was secured by interests in all accounts, cash, deposit accounts, documents, equipment, general intangibles and inventory of International Production IMPEX Corp. The Company was to make daily payments of $163 until the entire balance was paid off for an estimated total payment of $20,550. The effective interest rate on the note was 192%. This loan was purchased by the lender and the outstanding balance was $0 as of December 31, 2016 and December 31, 2015.

10 STOCKHOLDERS' EQUITY

10 STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
STOCKHOLDERS' EQUITY	10. STOCKHOLDERS' EQUITY Share Exchange On August 14, 2015, Snöbar Holdings entered into a Share Exchange Agreement ("Exchange Agreement") with Pacific Ventures Group, Inc., a Delaware corporation ("Pacific Ventures"), and Snöbar Holdings' shareholders ("Snöbar Shareholders") who hold of record (i) at least 99% and up to 100% of the total issued and outstanding shares of Class A Common Stock and (ii) 100% of the total issued and outstanding shares of Class B Common Stock. In accordance with the terms and provisions of the Exchange Agreement, Pacific Ventures shall acquire (i) at least 99% and up to 100% of the total issued and outstanding shares of Snöbar Holdings' Class A Common Stock and (ii) 100% of the total issued and outstanding shares of Snöbar Holdings' Class B Common Stock from Snöbar Holdings' Shareholders, thus making Snöbar Holdings a majority-owned or wholly-owned subsidiary, in exchange for the issuance to the Snöbar Shareholders of at least 22,285,000 and up to 22,500,000 shares of restricted common stock of Pacific Ventures for each share of common stock of Snöbar while simultaneously issuing 2,500,000 shares of restricted common stock of Pacific Ventures to certain other persons. The 2,500,000 shares of restricted common stock were issued for the following: 600,000 shares of restricted common stock were issued for services for a total of $326,900 of non-cash expenses. A former officer of Pacific Ventures received 1,000,000 shares of restricted common stock in exchange for his 1,000,000 shares of Series E Preferred Stock. 900,000 shares of restricted common stock were issued to extinguish $21,675 of debt due to an officer and shareholder of Pacific Ventures. Preferred Stock was authorized October 2006 for up to 10,000,000 shares. Under the rights, preferences and privileges of the Series E Preferred Stock, the holders of the preferred stock receive a 10 to 1 voting preference over common stock. Accordingly, for every share of Series E Preferred Stock held, the holder received the voting rights equal to 10 shares of common stock. The Series E Preferred Stock is not convertible into any other class of stock of the Company and has no preferences to dividends or liquidation rights. As of December 31, 2015 there are 1,000,000 shares of Preferred Class E Stock issued and outstanding. From January 1, 2016 through December 31, 2016, the company sold 1,498,333 shares of its common stock to various investors for cash and other considerations. Common Stock was authorized October 22, 2012 for up to 100,000,000 shares, par value $0.001 per share. Common Stock shareholders get one vote per share. As of December 31, 2016 and December 31, 2015, there were 27,297,364 and 25,799,031 shares of Common Stock outstanding.

11 COMMITMENTS, CONTINGENCIES A

11 COMMITMENTS, CONTINGENCIES AND UNCERTAINTIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES AND UNCERTAINTIES	11. COMMITMENTS, CONTINGENCIES AND UNCERTAINTIES Capital Lease MGD leased certain machinery and equipment in 2014 and 2013 under an agreement that is classified as a capital lease. The cost of equipment under capital leases is included in the balance sheets as property, plant and equipment and was $0 and $0 at December 31, 2015 and 2014, respectively. Accumulated depreciation of the leased equipment was $0 as of December 31, 2016 and December 31, 2015. Operating Lease The Company is currently obligated under two operating leases for office spaces and associated building expenses. Both leases are on a month to month basis.

12 SUBSEQUENT EVENTS

12 SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	12. SUBSEQUENT EVENTS ASC 855-16-50-4 establishes accounting and disclosure requirements for subsequent events. ASC 855 details the period after the balance sheet date during which we should evaluate events or transactions that occur for potential recognition or disclosure in the financial statements, the circumstances under which we should recognize events or transactions occurring after the balance sheet date in its financial statements and the required disclosures for such events. On 2/13/2017, Pacific Ventures entered settlement with one of its creditors for $527,333 of its long-term notes payable. The agreement called for issuance of 400,000 shares of PACV restricted common stocks and $200,000 in future cash payment comprising of $25,000 on March 31, 2017, $25,000 on March 31, 2018, $25,000 on March 31, 2019, and $125,000 on March 31, 2020. As of March 10, 2017, Pacific Ventures has issued to the creditor, 400,000 shares of PACV restricted common stocks, and has also paid the $25,000 for the required March 31, 2017 cash payment. In March 2017, the Board of Directors of Pacific Ventures made some changes to its management team re-assigning certain portfolios and adding new talents to the team. The affected changes are as follows: Shannon Masjedi was made the Chief Executive Officer (CEO) and President; Bob Smith was made the Chief Operating Officer (COO); Frank Igwealor was made the Chief Financial Officer (CFO); and Marc Shenkman was elected the Board Chairman. We have evaluated all subsequent events through the date these consolidated financial statements were issued, and determined the following are material to disclose.

2 SUMMARY OF SIGNIFICANT ACCO19

2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation
Use of Estimates	Use of Estimates
Revenue Recognition	Revenue Recognition
Unearned Revenue	Unearned Revenue
Shipping and Handling Costs	Shipping and Handling Costs
Disputed Liabilities	Disputed Liabilities In addition, on January 28, 2016, a labor dispute between IPIC and a former employee was ruled in favor of the former employee by the Labor Commissioner of the State of California. This finding resulted in compensation expenses of $29,102.76 and an accrued liability of the same amount on IPIC books for the year ended December 31, 2016.
Cash Equivalents	Cash Equivalents
Accounts Receivable	Accounts Receivable
Inventory	Inventory
Income Taxes	Income Taxes
Net Income/ (Loss) Per Common Share	Net Income/ (Loss) Per Common Share
Property and Equipment	Property and Equipment
Fair Value of Financial Instruments	Fair Value of Financial Instruments
Concentration of Credit Risk	Concentration of Credit Risk During the nine months ended September 30, 2015 and 2014, approximately 51% and 20% of total sales were to two distributors, respectively. As of December 31, 2014, 99%, of accounts receivable were from one distributor. There was no accounts receivable as of September 30, 2015.
Advertising Costs	Advertising Costs .
Critical Accounting Policies	Critical Accounting Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements - In April 2015, FASB issued Accounting Standards Update ("ASU") No. 2015-03, "Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs", to simplify presentation of debt issuance costs by requiring that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The ASU does not affect the recognition and measurement guidance for debt issuance costs. For public companies, the ASU is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted. In April 2015, FASB issued ASU No. 2015-04, "Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer's Defined Benefit Obligation and Plan Assets", which permits the entity to measure defined benefit plan assets and obligations using the month-end that is closest to the entity's fiscal year-end and apply that practical expedient consistently from year to year. The ASU is effective for public business entities for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Early application is permitted. In April 2015, FASB issued ASU No. 2015-05, "Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement", which provides guidance to customers about whether a cloud computing arrangement includes a software license. If such includes a software license, then the customer should account for the software license element of the arrangement consistent with the acquisition of other software licenses. If the arrangement does not include a software license, the customer should account for it as a service contract. For public business entities, the ASU is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early application is permitted. In April 2015, FASB issued ASU No. 2015-06, "Earnings Per Share (Topic 260): Effects on Historical Earnings per Unit of Master Limited Partnership Dropdown Transactions", which specifies that, for purposes of calculating historical earnings per unit under the two-class method, the earnings (losses) of a transferred business before the date of a drop down transaction should be allocated entirely to the general partner. In that circumstance, the previously reported earnings per unit of the limited partners (which is typically the earnings per unit measure presented in the financial statements) would not change as a result of the dropdown transaction. Qualitative disclosures about how the rights to the earnings (losses) differ before and after the dropdown transaction occurs for purposes of computing earnings per unit under the two-class method also are required. The ASU is effective for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. Earlier application is permitted. In June 2014, FASB issued ASU No. 2014-10, "Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation". The update removes all incremental financial reporting requirements from GAAP for development stage entities, including the removal of Topic 915 from the ASC. In addition, the update adds an example disclosure in Risks and Uncertainties (Topic 275) to illustrate one way that an entity that has not begun planned principal operations could provide information about the risks and uncertainties related to the company's current activities. Furthermore, the update removes an exception provided to development stage entities in Consolidations (Topic 810) for determining whether an entity is a variable interest entity-which may change the consolidation analysis, consolidation decision, and disclosure requirements for a company that has an interest in a company in the development stage. The update is effective for the annual reporting periods beginning after December 15, 2014, including interim periods therein. Early application is permitted with the first annual reporting period or interim period for which the entity's financial statements have not yet been issued (Public business entities) or made available for issuance (other entities). We adopted this pronouncement for year ended December 31, 2014. In June 2014, FASB issued ASU No. 2014-12, "Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period". The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Entities may apply the amendments in this ASU either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this Update as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. Additionally, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. This updated guidance is not expected to have a material impact on our results of operations, cash flows or financial condition. In August 2014, the FASB issued ASU 2014-15 on "Presentation of Financial Statements Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern". Currently, there is no guidance in U.S. GAAP about management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern or to provide related footnote disclosures. The amendments in this Update provide that guidance. In doing so, the amendments are intended to reduce diversity in the timing and content of footnote disclosures. The amendments require management to assess an entity's ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management's plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). All other newly issued accounting pronouncements which are not yet effective have been deemed either immaterial or not applicable. We reviewed all other recently issued accounting pronouncements and determined these have no current applicability to the Company or their effect on the financial statements would not have been significant.

4 INVENTORIES (Tables)

4 INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventories	December 31, 2016 December 31, 2015 Finished Goods $ 0.00 $ 2,020.34

5 PROPERTY, PLANT AND EQUIPME21

5 PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property, plant and equipment	December 31, 2016 December 31, 2015 Computers $ 15,985.53 $ 15,985.53 Freezers 39,152.82 39,152.82 Office Furniture 15,686.82 15,686.82 Rugs 6,000.00 6,000.00 Software - Accounting 2,901.07 2,901.07 Telephone System 5,814.00 5,814.00 Video Camera 1,527.95 1,527.95 Accumulated Depreciation $ (55,230.67 ) $ (52,235.92 ) Net Book Value $ 31,837.52 $ 34,832.27

4 INVENTORIES (Details)

4 INVENTORIES (Details) - USD ($)	Dec. 31, 2016	Sep. 30, 2014
Inventory Disclosure [Abstract]
Finished Goods	$ 0	$ 2,020

5 PROPERTY, PLANT AND EQUIPME23

5 PROPERTY, PLANT AND EQUIPMENT - (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Computers	$ 15,986	$ 15,986
Freezers	39,153	39,153
Office Furniture	15,687	15,687
Rugs	6,000	6,000
Software - Accounting	2,901	2,901
Telephone system	5,814	5,814
Video Camera	1,528	1,528
Accumulated Depreciation	(55,231)	(52,236)
Net Book Value	$ 31,838	$ 34,832

12 SUBSEQUENT EVENTS (Details)

12 SUBSEQUENT EVENTS (Details)	12 Months Ended
	Dec. 31, 2016USD ($)shares
Subsequent Events [Abstract]
Amount of settlement	$ 527,333
Agreement description	On 2/13/2017, Pacific Ventures entered settlement with one of its creditors for $527,333 of its long-term notes payable. The agreement called for issuance of 400,000 shares of PACV restricted common stocks and $200,000 in future cash payment comprising of $25,000 on March 31, 2017, $25,000 on March 31, 2018, $25,000 on March 31, 2019, and $125,000 on March 31, 2020. As of March 10, 2017, Pacific Ventures has issued to the creditor, 400,000 shares of PACV restricted common stocks, and has also paid the $25,000 for the required March 31, 2017 cash payment.
Shares issued for debt settlement | shares	400,000
Future cash payments per year	$ 25,000

3 GOING CONCERN (Details Narrat

3 GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (490,743)	$ (64,552)
Accumulated deficit	$ (5,327,102)	$ (4,870,645)

5 PROPERTY, PLANT AND EQUIPME26

5 PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 3,993	$ 3,993

6 ACCRUED EXPENSE (Details Narr

6 ACCRUED EXPENSE (Details Narrative) - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued expenses	$ 231,060	$ 189,433
Amount of payroll liabilities	83,120
IPIC labor commission finding	29,103
Disputed liability	39,308
Other accrued liabilities	52,259
Payroll liabilities	$ 83,120

8 NOTES PAYABLE - RELATED PAR28

8 NOTES PAYABLE - RELATED PARTIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Promissory Note Jan 2011 [Member]
Principle	$ 150,000
Interest rate	3.00%
Balance of note	$ 142,621	$ 142,621
Accrued interest	$ 17,621
Maturity date	Dec. 31, 2017
Promissory Note Feb 2012 [Member]
Principle	$ 30,000
Interest rate	8.00%
Balance of note	$ 25,000	25,000
Maturity date	Feb. 1, 2017
Promissory Note IPIC[Member]
Principle	$ 500,000
Balance of note	$ 190,669	299,522
Maturity date	Dec. 31, 2017
Terms	The note bears no interest and payments are due in five installments of $100,000 due each year beginning on December 31, 2013 and going through December 31, 2017
Promissory Note March 2013 [Member]
Principle	$ 10,000
Interest rate	5.00%
Balance of note	$ 6,000	6,000
Promissory Note March 2014 #2 [Member]
Principle	$ 87,121
Interest rate	5.00%
Balance of note	$ 87,121	87,121
Maturity date	Feb. 1, 2017
Promissory Note July 2013 [Member]
Principle	$ 15,000
Interest rate	5.00%
Balance of note	$ 15,000	15,000
Maturity date	Feb. 1, 2017
Promissory Note Feb 2014 [Member]
Principle	$ 20,000
Interest rate	8.00%
Maturity date	Feb. 1, 2017
Promissory Note Dec 2014 [Member]
Principle	$ 16,000
Interest rate	2.00%
Balance of note	$ 16,000	$ 16,000
Terms	Due on demand .
Promissory Note Sep 2015 [Member]
Principle	$ 53,838
Balance of note	$ 53,838

9 NOTES PAYABLE (Details Narrat

9 NOTES PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Nov. 30, 2015	Dec. 31, 2014
Notes Payable 1 [Member]
Principle		$ 100,000
Interest rate		6.00%
Additional money borrowed		$ 60,000
Balance of note		$ 0
Shares issued for note payment		111,328
Notes Payable 2 [Member]
Principle		$ 10,000
Interest rate		137.00%
Balance of note	$ 1,000	$ 1,000
Notes Payable 3 [Member]
Principle			$ 23,000
Balance of note			$ 0	$ 0
Shares issued for note payment			0	0
Terms		The note was secured by MGD future sales and accounts receivable totaling $31,970. The Company is to remit 2% of revenues and accounts receivables daily until the entire balance of $31,970 has been received. The outstanding balance on the notes was paid off by other financing and has a balance of $0 as of December 31, 2016 and December 31, 2015.
Notes Payable 4 [Member]
Principle	$ 500,000
Interest rate	10.00%
Balance of note	$ 527,333	$ 527,333
Maturity date		Dec. 31, 2015
Terms		The maturity date was December 31, 2015 if Snöbar Holdings is not in default, the maturity date of the note should automatically be extended to December 31, 2016 ("First Extended Maturity Date"). Commencing on January 1, 2016, Snöbar Holdings will make monthly payments of $15,000 until the First Extended Maturity Date. Assuming Snöbar Holdings is not in default with respect to its obligations as of the First Extended Maturity Date, the note shall automatically be extended to December 31, 2017 ("Second Extended Maturity Date"). Commencing on January 1, 2017, the monthly payments will be increased to $25,000 for every month until the Second Extended Maturity Date. All accrued but unpaid interest, charges and the remaining principal balance of the note is fully due and payable on the Second Extended Maturity Date. The balance of the note as of December 31, 2016 and December 31, 2015 is $527,333.
Notes Payable 5 [Member]
Principle	$ 15,000
Interest rate	192.00%
Balance of note	$ 0	$ 0
Maturity date	Dec. 31, 2015
Terms	On August 22, 2014, IPIC entered into a secured promissory note with a principal balance of $15,000. The note was secured by interests in all accounts, cash, deposit accounts, documents, equipment, general intangibles and inventory of International Production IMPEX Corp. The Company was to make daily payments of $163 until the entire balance was paid off for an estimated total payment of $20,550. The effective interest rate on the note was 192%. This loan was purchased by the lender mentioned in the paragraph above and the outstanding balance is $0 as of December 31, 2016 and December 31, 2015.

10 STOCKHOLDERS' EQUITY (Detail

10 STOCKHOLDERS' EQUITY (Details Narrative)	12 Months Ended
	Dec. 31, 2016USD ($)shares
Equity [Abstract]
19,322,390	600,000
Non-cash expenses for shares issued | $	$ 326,900
Number of Series E Preferred Stock exchanged | shares	1,000,000
Amount of debt extinguished | $	$ 21,675
Shares sold to various investors for cash and other considerations | shares	1,498,333