| Document and Entity Information | 9 Months Ended | |
| Sep. 30, 2014 | Nov. 14, 2014 | |
| Document and Entity Information | ' | ' |
| Entity Registrant Name | 'CASTLE GROUP INC | ' |
| Document Type | '10-Q | ' |
| Document Period End Date | 30-Sep-14 | ' |
| Amendment Flag | 'false | ' |
| Entity Central Index Key | '0000918543 | ' |
| Current Fiscal Year End Date | '--12-31 | ' |
| Entity Common Stock, Shares Outstanding | ' | 10,026,392 |
| Entity Filer Category | 'Smaller Reporting Company | ' |
| Entity Current Reporting Status | 'Yes | ' |
| Entity Voluntary Filers | 'No | ' |
| Entity Well-known Seasoned Issuer | 'No | ' |
| Document Fiscal Year Focus | '2014 | ' |
| Document Fiscal Period Focus | 'Q3 | ' |
| THE CASTLE GROUP INC. CONDENSED CONSOLIDATED BALANCE SHEETS SEPTEMBER 30, 2014 & DECEMBER 31, 2013 (UNAUDITED) (USD $) | Sep. 30, 2014 | Dec. 31, 2013 |
| Statement of Financial Position | ' | ' |
| Cash and cash equivalents | $1,226,176 | $1,137,215 |
| Accounts receivable, net of allowance for bad debts | 2,027,885 | 2,453,363 |
| Deferred tax asset, current | 431,000 | 431,000 |
| Note receivable, current portion | 15,000 | 15,000 |
| Prepaids and other current assets | 510,032 | 332,286 |
| Total Current Assets | 4,210,093 | 4,368,864 |
| Property plant & equipment, net | 6,709,854 | 7,160,790 |
| Deposits and other assets | 191,462 | 217,479 |
| Note receivable | 187,482 | 195,366 |
| Investment in limited liability company | 541,789 | 463,969 |
| Deferred tax asset | 734,230 | 938,154 |
| Goodwill | 54,726 | 54,726 |
| TOTAL ASSETS | 12,629,636 | 13,399,348 |
| Accounts payable | 2,122,373 | 2,795,276 |
| Payable to related parties | 16,859 | 88,983 |
| Deposits payable | 880,866 | 605,046 |
| Current portion of long term debt | 373,632 | 541,776 |
| Accrued salaries and wages | 1,539,937 | 1,513,660 |
| Accrued taxes | 43,411 | 57,018 |
| Other current liabilities | 168,249 | 28,817 |
| Total Current Liabilities | 5,145,327 | 5,630,576 |
| Long term debt, net of current portion | 6,695,471 | 3,890,130 |
| Notes payable to related parties, net of current portion | 117,316 | 117,316 |
| Other long term obligations, net | 0 | 3,429,210 |
| Total Non Current Liabilities | 6,812,787 | 7,436,656 |
| Total Liabilities | 11,958,114 | 13,067,232 |
| Preferred stock, $100 par value, 50,000 shares authorized, 11,050 shares issued and outstanding in 2014 and 2013, respectively | 1,105,000 | 1,105,000 |
| Common stock, $.02 par value, 20,000,000 shares authorized, 10,026,392 shares issued and outstanding in 2014 and 2013, respectively | 200,529 | 200,529 |
| Additional paid in capital | 4,774,044 | 4,624,014 |
| Retained deficit | -5,444,393 | -5,628,512 |
| Accumulated other comprehensive income | 36,342 | 31,085 |
| Total Stockholders' Equity | 671,522 | 332,116 |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY | $12,629,636 | $13,399,348 |
| THE CASTLE GROUP INC. BALANCE SHEET (PARENTHETICAL) (USD $) | Sep. 30, 2014 | Dec. 31, 2013 |
| Statement of Financial Position | ' | ' |
| Preferred stock authorized | 50,000 | 50,000 |
| Preferred stock par value | $100 | $100 |
| Preferred stock issued | 11,050 | 11,050 |
| Preferred stock outstanding | 11,050 | 11,050 |
| Common stock authorized | 20,000,000 | 20,000,000 |
| Common stock par value | $0.02 | $0.02 |
| Common stock issued | 10,026,392 | 10,026,392 |
| Common stock outstanding | 10,026,392 | 10,026,392 |
| THE CASTLE GROUP INC. CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2014 & 2013 (UNAUDITED) (USD $) | 3 Months Ended | 9 Months Ended | ||
| Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | |
| Revenues | ' | ' | ' | ' |
| Revenue attributed from properties | $3,378,318 | $3,153,178 | $9,912,177 | $9,119,549 |
| Management & Service | 2,703,725 | 2,905,098 | 7,987,211 | 8,958,409 |
| Other Revenue | 500 | 100 | 900 | 29,067 |
| Total Revenues | 6,082,543 | 6,058,376 | 17,900,288 | 18,107,025 |
| Operating Expenses | ' | ' | ' | ' |
| Attributed property expenses | 3,084,688 | 2,858,516 | 8,968,083 | 8,195,635 |
| Payroll and office expenses | 2,529,545 | 2,899,101 | 7,841,001 | 8,863,411 |
| Administrative and general | 107,933 | 107,273 | 391,546 | 388,167 |
| Depreciation | 58,671 | 55,944 | 172,738 | 166,049 |
| Total Operating Expense | 5,780,837 | 5,920,834 | 17,373,368 | 17,613,262 |
| Operating Income (Loss) | 301,706 | 137,542 | 526,920 | 493,763 |
| Foreign Currency Transaction Gain (Loss) | 0 | -219,735 | 0 | -25,629 |
| Investment income | 36,000 | 0 | 94,095 | 37,000 |
| Interest Expense | -90,937 | -92,209 | -232,972 | -284,799 |
| Income (Loss) before taxes | 246,769 | -174,402 | 388,043 | 220,335 |
| Income tax provision | -115,900 | -18,139 | -203,924 | -109,261 |
| Net Income (Loss) | 130,869 | -192,541 | 184,119 | 111,074 |
| Other Comprehensive Income | ' | ' | ' | ' |
| Foreign currency translation adjustment | 26,724 | 200,445 | 5,257 | 37,641 |
| Total Comprehensive Income | $157,593 | $7,904 | $189,376 | $148,715 |
| Earnings Per Share Basic | $0.01 | ($0.02) | $0.02 | $0.01 |
| Earnings Per Share Diluted | $0.01 | ($0.02) | $0.02 | $0.01 |
| Weighted Average Shares Basic | 10,026,392 | 10,026,392 | 10,026,392 | 10,026,392 |
| Weighted Average Shares Diluted | 10,026,392 | 10,026,392 | 10,026,392 | 10,026,392 |
| THE CASTLE GROUP INC. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 2014 & 2013 (UNAUDITED) (USD $) | 9 Months Ended | |
| Sep. 30, 2014 | Sep. 30, 2013 | |
| Statement of Cash Flows | ' | ' |
| Net income | $184,119 | $111,074 |
| Depreciation expense | 172,738 | 166,048 |
| Non cash interest expense | 150,031 | 150,020 |
| Foreign exchange loss on guarantor obligation | 0 | 25,629 |
| Investment income | -77,820 | -21,775 |
| Deferred taxes | 203,924 | 97,358 |
| (Increase) decrease in Accounts receivable | 424,771 | -507,234 |
| (Increase) decrease in Other current assets | -190,216 | -109,532 |
| (Increase) decrease in Notes Receivable | 7,884 | 11,175 |
| (Increase) decrease in Deposits and other assets | 18,571 | 17,932 |
| Increase (decrease) in Accounts payable and accrued expenses | -686,592 | 186,757 |
| Increase (decrease) in Customer advance deposits | 280,812 | 4,223 |
| Net Change from Operating Activities | 488,222 | 131,675 |
| Purchase of assets | -42,341 | -26,155 |
| Net Change from Investing Activities | -42,341 | -26,155 |
| Payments on notes to related parties | 0 | -3,011 |
| Payments on notes | -332,900 | -381,331 |
| Net Change from Financing Activities | -332,900 | -384,342 |
| Effect of foreign currency exchange rate on changes in cash and cash equivalents | -24,020 | 2,238 |
| Net Change in Cash and Cash Equivalents | 88,961 | -276,584 |
| Beginning Balance | 1,137,215 | 781,662 |
| Ending Balance | 1,226,176 | 505,078 |
| Cash Paid for Interest | -136,143 | -125,980 |
| Cash Paid for Income Taxes | $0 | ($11,903) |
| Summary of Significant Accounting Policies | 9 Months Ended |
| Sep. 30, 2014 | |
| Notes | ' |
| Summary of Significant Accounting Policies | ' |
| Summary of Significant Accounting Policies | |
| Organization | |
| The Castle Group, Inc. was incorporated under the laws of the State of Utah on August 21, 1981. The Castle Group, Inc. operates in the hotel and resort management industry in the State of Hawaii, New Zealand, and the Commonwealth of Saipan under the trade name “Castle Resorts and Hotels.” The accounting and reporting policies of The Castle Group, Inc. (the “Company” or “Castle”) conform with U.S. generally accepted accounting principles and practices within the hotel and resort management industry. | |
| Principles of Consolidation | |
| The condensed consolidated financial statements of the Company include the accounts of The Castle Group, Inc. and its wholly-owned subsidiaries, Hawaii Reservations Center Corp., HPR Advertising, Inc., Castle Resorts & Hotels, Inc., Castle Resorts & Hotels Thailand Ltd., NZ Castle Resorts and Hotels Limited (a New Zealand Corporation), and NZ Castle Resorts and Hotels’ wholly-owned subsidiary, Mocles Holdings Limited (a New Zealand Corporation). All significant inter-company transactions have been eliminated in the condensed consolidated financial statements. | |
| Note 1 Basis of Presentation | |
| The accompanying condensed consolidated financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. In the opinion of management, the accompanying interim financial statements contain all adjustments, consisting of normal recurring accruals, necessary for a fair presentation. The results of operations for the three month and nine month periods ended September 30, 2014, are not necessarily indicative of the results for a full-year period as the tourism industry that the Company relies on is highly seasonal. It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto included in Castle’s most recent Annual Report on Form 10-K. | |
| Revenue Recognition | |
| In accordance with ASC 605: Revenue Recognition, the Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price charged is fixed or determinable, and collectability is reasonably assured. | |
| The Company recognizes revenue from the management of resort properties according to terms of its various management contracts. | |
| The Company has two basic types of agreements, a “Gross Contract” and a “Net Contract”. | |
| Under a “Gross Contract” the Company records revenue which is based on a percentage of the gross rental proceeds received from the rental of hotel or condominium units. The Company pays the remaining gross rental proceeds to the owner of the rental unit. The Company only records the difference between the gross rental proceeds and the amount paid to the owner of the rental unit as “Revenue Attributed from Properties.” Under this arrangement, the Company is responsible for all of the operating expenses for the hotel or condominium unit. The Company records the expenses of operating the rental program at the property covered by the agreement. These expenses typically include housekeeping, food & beverage, maintenance, front desk, sales & marketing, advertising and all other operating costs at the property covered by the agreement and are recorded as “Attributed Property Expenses”. | |
| Under a “Net Contract”, the Company receives a management fee that is based on a percentage of the gross rental proceeds received from the rental of hotel or condominium units. Under this arrangement, the owner of the hotel or condominium unit is responsible for all of the operating expenses of the rental program covering the owner’s unit and in addition to the percentage of gross rental proceeds the Company typically receives an incentive management fee based on the net operating profit of the covered property. Additionally, we employ on-site personnel to provide services such as housekeeping, maintenance and administration to property owners under our management agreements and for such services the Company recognizes revenue in an amount equal to the expenses incurred. Revenues received under the net contract are recorded as Management and Service Income. Under a Net Contract, the Company does not record the operating expenses of the property covered by the agreement, other than the personnel costs mentioned above. | |
| The difference between the Gross and Net contracts is that under a Gross Contract, all expenses, and therefore the ownership of any profits or the covering of any operating loss, belong to and is the responsibility of the Company; under a Net Contract, all expenses, and therefore the ownership or any profits or the covering of any operating loss belong to and is the responsibility of the owner of the property. | |
| Under both types of agreements, revenues are recognized after services have been rendered. A liability is recognized for any deposits received for which services have not yet been rendered. | |
| Note 2 New Accounting Pronouncements | |
| In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. | |
| The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in 2017. | |
| Foreign Currency Transaction Gain / Loss | 9 Months Ended |
| Sep. 30, 2014 | |
| Notes | ' |
| Foreign Currency Transaction Gain / Loss | ' |
| Note 3 Foreign Currency Transaction Gain / Loss | |
| As part of the Company’s purchase of real estate in New Zealand, in 2004 we assigned a receivable to the seller of the real estate, and the Company guaranteed the receivable for an amount of up to NZ$4,201,433 (US$3,018,000) to the seller of the real estate and the Company recorded this guaranty as “Other Long Term Obligations” on its balance sheet. The loan issued upon the purchase of the New Zealand real estate is payable in New Zealand dollars. Due to fluctuations in the exchange rate between the US Dollar and the New Zealand dollar, the obligation was translated to US$3,429,210 as of December 31, 2013. For the three and nine months ended September 30, 2013, due to the translation fluctuations, the Company recorded exchange losses of $219,735 and $25,629,, respectively. In 2014, we amended the loan agreement whereby effective December 31, 2012, the assignment of the receivable was rescinded, and instead we gave the seller of the real estate an overall security interest in all of the Company’s assets. Although the amendment was signed in 2014 and took effect in 2012, the Company has recorded this rescission effective January 1, 2014, as there was no material impact on the financial statements as a whole. |
| Income Taxes | 9 Months Ended |
| Sep. 30, 2014 | |
| Notes | ' |
| Income Taxes | ' |
| Note 4 Income Taxes | |
| Income tax expense reflects the expense or benefit only on the Company’s domestic taxable income. Income tax expense and benefit from the Company’s foreign operations are not recognized as they have been fully reserved. |
| Summary of Significant Accounting Policies (Policies) | 9 Months Ended |
| Sep. 30, 2014 | |
| Policies | ' |
| Organization | ' |
| Organization | |
| The Castle Group, Inc. was incorporated under the laws of the State of Utah on August 21, 1981. The Castle Group, Inc. operates in the hotel and resort management industry in the State of Hawaii, New Zealand, and the Commonwealth of Saipan under the trade name “Castle Resorts and Hotels.” The accounting and reporting policies of The Castle Group, Inc. (the “Company” or “Castle”) conform with U.S. generally accepted accounting principles and practices within the hotel and resort management industry. | |
| Principles of Consolidation | ' |
| Principles of Consolidation | |
| The condensed consolidated financial statements of the Company include the accounts of The Castle Group, Inc. and its wholly-owned subsidiaries, Hawaii Reservations Center Corp., HPR Advertising, Inc., Castle Resorts & Hotels, Inc., Castle Resorts & Hotels Thailand Ltd., NZ Castle Resorts and Hotels Limited (a New Zealand Corporation), and NZ Castle Resorts and Hotels’ wholly-owned subsidiary, Mocles Holdings Limited (a New Zealand Corporation). All significant inter-company transactions have been eliminated in the condensed consolidated financial statements. | |
| Basis of Presentation | ' |
| Note 1 Basis of Presentation | |
| The accompanying condensed consolidated financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted. In the opinion of management, the accompanying interim financial statements contain all adjustments, consisting of normal recurring accruals, necessary for a fair presentation. The results of operations for the three month and nine month periods ended September 30, 2014, are not necessarily indicative of the results for a full-year period as the tourism industry that the Company relies on is highly seasonal. It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto included in Castle’s most recent Annual Report on Form 10-K. | |
| Revenue Recognition | ' |
| Revenue Recognition | |
| In accordance with ASC 605: Revenue Recognition, the Company recognizes revenue when persuasive evidence of an arrangement exists, services have been rendered, the sales price charged is fixed or determinable, and collectability is reasonably assured. | |
| The Company recognizes revenue from the management of resort properties according to terms of its various management contracts. | |
| The Company has two basic types of agreements, a “Gross Contract” and a “Net Contract”. | |
| Under a “Gross Contract” the Company records revenue which is based on a percentage of the gross rental proceeds received from the rental of hotel or condominium units. The Company pays the remaining gross rental proceeds to the owner of the rental unit. The Company only records the difference between the gross rental proceeds and the amount paid to the owner of the rental unit as “Revenue Attributed from Properties.” Under this arrangement, the Company is responsible for all of the operating expenses for the hotel or condominium unit. The Company records the expenses of operating the rental program at the property covered by the agreement. These expenses typically include housekeeping, food & beverage, maintenance, front desk, sales & marketing, advertising and all other operating costs at the property covered by the agreement and are recorded as “Attributed Property Expenses”. | |
| Under a “Net Contract”, the Company receives a management fee that is based on a percentage of the gross rental proceeds received from the rental of hotel or condominium units. Under this arrangement, the owner of the hotel or condominium unit is responsible for all of the operating expenses of the rental program covering the owner’s unit and in addition to the percentage of gross rental proceeds the Company typically receives an incentive management fee based on the net operating profit of the covered property. Additionally, we employ on-site personnel to provide services such as housekeeping, maintenance and administration to property owners under our management agreements and for such services the Company recognizes revenue in an amount equal to the expenses incurred. Revenues received under the net contract are recorded as Management and Service Income. Under a Net Contract, the Company does not record the operating expenses of the property covered by the agreement, other than the personnel costs mentioned above. | |
| The difference between the Gross and Net contracts is that under a Gross Contract, all expenses, and therefore the ownership of any profits or the covering of any operating loss, belong to and is the responsibility of the Company; under a Net Contract, all expenses, and therefore the ownership or any profits or the covering of any operating loss belong to and is the responsibility of the owner of the property. | |
| Under both types of agreements, revenues are recognized after services have been rendered. A liability is recognized for any deposits received for which services have not yet been rendered. | |
| New Accounting Pronouncements | ' |
| Note 2 New Accounting Pronouncements | |
| In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. | |
| The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in 2017. | |
| Foreign Currency Transaction Gain / Loss (Details) (USD $) | 3 Months Ended | 9 Months Ended | |||
| Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 31, 2013 | |
| Details | ' | ' | ' | ' | ' |
| New Zealand real estate guaranty | $3,018,000 | ' | $3,018,000 | ' | ' |
| Other long term obligations, net | 0 | ' | 0 | ' | 3,429,210 |
| Foreign Currency Transaction Gain (Loss) | $0 | $219,735 | $0 | $25,629 | ' |
