Document_and_Entity_Informatio
Document and Entity Information (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Mar. 31, 2014 | |
Document And Entity Information | ' | ' |
Entity Registrant Name | 'Fona, Inc. | ' |
Entity Central Index Key | '0000884363 | ' |
Document Type | '10-K | ' |
Document Period End Date | 31-Dec-13 | ' |
Amendment Flag | 'false | ' |
Current Fiscal Year End Date | '--12-31 | ' |
Is Entity a Well-known Seasoned Issuer? | 'No | ' |
Is Entity a Voluntary Filer? | 'No | ' |
Is Entity's Reporting Status Current? | 'Yes | ' |
Entity Filer Category | 'Smaller Reporting Company | ' |
Entity Public Float | $0 | ' |
Entity Common Stock, Shares Outstanding | ' | 7,894,111 |
Document Fiscal Period Focus | 'FY | ' |
Document Fiscal Year Focus | '2013 | ' |
Balance_Sheets
Balance Sheets (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
ASSETS | ' | ' |
Cash | $641 | $114 |
Prepaid Expenses | 350 | 537 |
Total Current Assets | 991 | 651 |
TOTAL ASSETS | 991 | 651 |
LIABILITIES AND STOCKHOLDERS' (DEFICIT) | ' | ' |
Accounts payable | 1,650 | 450 |
Accounts payable, related parties | 76,512 | 62,817 |
Accrued expenses | ' | ' |
Total Current Liabilities | 78,162 | 63,267 |
TOTAL LIABILITIES | 78,162 | 63,267 |
Stockholders' (Deficit) | ' | ' |
Preferred Stock, $.001 par value 20,000,000 shares authorized; No shares issued and outstanding | ' | ' |
Common stock, $.001 par value 780,000,000 shares authorized, 7,894,111 issued and outstanding | 7,894 | 7,894 |
Additional paid-in capital | 1,221,685 | 1,216,980 |
Accumulated (Deficit) | -1,200,940 | -1,200,940 |
Accumulated (Deficit) during the development stage | -105,810 | -86,550 |
TOTAL STOCKHOLDERS' (DEFICIT) | -77,171 | -62,616 |
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT) | $991 | $651 |
Balance_Sheets_Parenthetical
Balance Sheets (Parenthetical) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Stockholders' (Deficit) | ' | ' |
Preferred stock, par value | $0.00 | $0.00 |
Preferred stock, authorized shares | 20,000,000 | 20,000,000 |
Preferred stock, issued shares | 0 | 0 |
Preferred stock, outstanding shares | 0 | 0 |
Common stock, par value | $0.00 | $0.00 |
Common stock, authorized shares | 780,000,000 | 780,000,000 |
Common stock, issued shares | 7,894,111 | 7,894,111 |
Common stock, outstanding shares | 7,894,111 | 7,894,111 |
Statements_of_Operations
Statements of Operations (USD $) | 12 Months Ended | 65 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | |
Revenues: | ' | ' | ' |
Revenues | ' | ' | ' |
Operating Expenses: | ' | ' | ' |
Accounting and audit fees | 7,600 | 8,875 | 36,029 |
Attorney fees | 1,105 | 912 | 34,969 |
Filing fees | 3,307 | 1,803 | 11,832 |
General corporate fees | 750 | 750 | 3,420 |
Printing and mailing costs | ' | ' | 1,056 |
Transfer agent fees | 1,745 | 1,565 | 9,635 |
Other | 48 | 213 | 1,250 |
Total Expenses | 14,555 | 14,118 | 98,191 |
Net Operating (Loss) | -14,555 | -14,118 | -98,191 |
Other Expenses: | ' | ' | ' |
Interest Expense | 4,705 | 2,914 | 7,619 |
Total Other Expenses | 4,705 | 2,914 | 7,619 |
Net Other (Expense) | -4,705 | -2,914 | -7,619 |
Net (Loss) | ($19,260) | ($17,032) | ($105,810) |
Per Share | ' | ' | ($0.01) |
Weighted Average Shares Outstanding | 7,894,111 | 7,894,111 | 7,421,586 |
Shareholders_Equity
Shareholders Equity (USD $) | Preferred Stock | Common Stock | Additional Paid-In Capital | Accumulated (Deficit) | Accumulated (Deficit) During Development Stage | Total |
Beginning balance, amount at Dec. 31, 2007 | ' | $3,900 | $1,192,066 | ($1,231,033) | ' | ($35,067) |
Beginning balance, shares at Dec. 31, 2007 | ' | 3,899,204 | ' | ' | ' | ' |
Debt converted to equity, shares | ' | 39,957 | ' | ' | ' | ' |
Debt converted to equity, amount | ' | 39 | 5,955 | ' | ' | 5,994 |
Net loss | ' | ' | ' | 30,093 | -12,631 | 17,462 |
Ending balance, amount at Dec. 31, 2008 | ' | 3,939 | 1,198,021 | -1,200,940 | -12,631 | -11,611 |
Ending balance, shares at Dec. 31, 2008 | ' | 3,939,161 | ' | ' | ' | ' |
Issuance of stock for cash, shares | ' | 3,954,950 | ' | ' | ' | ' |
Issuance of stock for cash, amount | ' | 3,955 | 16,045 | ' | ' | 20,000 |
Net loss | ' | ' | ' | ' | -16,020 | -16,020 |
Ending balance, amount at Dec. 31, 2009 | ' | 7,894 | 1,214,066 | -1,200,940 | -28,651 | -7,631 |
Ending balance, shares at Dec. 31, 2009 | ' | 7,894,111 | ' | ' | ' | ' |
Net loss | ' | ' | ' | ' | -23,527 | -23,527 |
Ending balance, amount at Dec. 31, 2010 | ' | 7,894 | 1,214,066 | -1,200,940 | -52,178 | -31,158 |
Ending balance, shares at Dec. 31, 2010 | ' | 7,894,111 | ' | ' | ' | ' |
Net loss | ' | ' | ' | ' | -17,340 | -17,340 |
Ending balance, amount at Dec. 31, 2011 | ' | 7,894 | 1,214,066 | -1,200,940 | -69,518 | -48,498 |
Ending balance, shares at Dec. 31, 2011 | ' | 7,894,111 | ' | ' | ' | ' |
Imputed interest | ' | ' | 2,914 | ' | ' | 2,914 |
Net loss | ' | ' | ' | ' | -17,032 | -17,032 |
Ending balance, amount at Dec. 31, 2012 | ' | 7,894 | 1,216,980 | -1,200,940 | -86,550 | -62,616 |
Ending balance, shares at Dec. 31, 2012 | ' | 7,894,111 | ' | ' | ' | ' |
Imputed interest | ' | ' | 4,705 | ' | ' | 4,705 |
Net loss | ' | ' | ' | ' | -19,260 | -19,260 |
Ending balance, amount at Dec. 31, 2014 | ' | $7,894 | $1,221,685 | ($1,200,940) | ($105,810) | ($77,171) |
Ending balance, shares at Dec. 31, 2014 | ' | 7,894,111 | ' | ' | ' | ' |
Shareholders_Equity_Parentheti
Shareholders Equity (Parenthetical) (USD $) | Dec. 22, 2008 | Apr. 30, 2009 |
Debt Converted to Equity | Stock Issued for Cash | |
Price per share | $0.15 | $0.01 |
Statements_of_Cash_Flows
Statements of Cash Flows (USD $) | 12 Months Ended | 65 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | |
Cash Flows from Operating Activities: | ' | ' | ' |
Net (Loss) | ($19,260) | ($17,032) | ($105,810) |
Adjustments to reconcile net loss to net cash (used in) operating activities: | ' | ' | ' |
Non cash interest | 4,705 | 2,914 | 7,619 |
Increase (decrease) in accounts payable and accrued expenses | 1,200 | ' | ' |
(Increase) decrease in prepaid expenses | 187 | -187 | 2,309 |
Net Cash (Used in) Operating Activities | -13,168 | -14,305 | -95,882 |
Cash Flows from Investing Activities | ' | ' | ' |
Net Cash (Used in) Investing Activities | ' | ' | ' |
Cash Flows from Financing Activities: | ' | ' | ' |
Sale of common stock | ' | ' | 20,000 |
Advances (net) from related parties | 13,695 | 14,405 | 76,512 |
Net Cash Provided by Financing Activities | 13,695 | 14,405 | 96,512 |
Increase (decrease) in Cash | 527 | 100 | 630 |
Cash, Beginning of Period | 114 | 14 | 11 |
Cash, End of Period | 641 | 114 | 641 |
Interest Paid | ' | ' | ' |
Income Taxes Paid | ' | ' | ' |
Supplemental Disclosure of Non-Cash Transactions: | ' | ' | ' |
Conversion of debt for stock and debt forgiveness | ' | ' | $5,994 |
Summary_of_Accounting_Policies
Summary of Accounting Policies, and Description of Business | 12 Months Ended |
Dec. 31, 2013 | |
Accounting Policies [Abstract] | ' |
Summary of Accounting Policies, and Description of Business | ' |
(1) Summary of Accounting Policies, and Description of Business | |
This summary of significant accounting policies of Fona, Inc. (Company), a “Development Stage Company”, is presented to assist in understanding the Company's financial statements. The financial statements and notes are representations of the Company's management who is responsible for their integrity and objectivity. These accounting policies conform to generally accepted accounting principles in the United States of America and have been consistently applied in the preparation of the financial statements. | |
(a) Organization and Description of Business | |
The Company was incorporated as Fonahome Corporation in 1990 under the laws of the State of Minnesota. On March 3, 2009, the Company held a shareholder meeting approving a migratory merger to Nevada and a name change to Fona, Inc., which became effective March 24, 2010. | |
The Company initially developed and marketed an interactive information and advertising service, but ceased all major operations in December, 1999. Currently the Company is a Development Stage Company with plans to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. | |
Effective August 1, 2008, the Company commenced activities to become a reporting company with the Securities and Exchange Commission (“SEC”) with the intention to become a publicly trading company. | |
(b) Use of Estimates in the Preparation of Financial Statements | |
The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. | |
(c) Per Share Information | |
Earnings (loss) per share of common stock is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is not shown for periods in which the Company incurs a loss because it would be anti-dilutive. | |
(d) Basis of Presentation - Going Concern | |
The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplates continuation of the Company as a going concern. However, the Company has no business operations and has negative working capital and stockholders’ deficits, which raise substantial doubt about its ability to continue as a going concern. | |
In view of these matters, realization of certain of the assets in the accompanying balance sheet is dependent upon continued operations of the Company, which in turn is dependent upon the Company's ability to meet its financial requirements, raise additional capital, and the success of its future operations. The financial statements do not include any adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company has financed its operations primarily through cash advances from a related party, which has advanced the Company a total of $76,512 for working capital on an “as needed” basis, including $13,695 during the year ended December 31, 2013. There is no assurance that these advances will continue in the future. | |
Management has opted to resume the filing of Securities and Exchange Commission (SEC) reporting documentation and then to seek a business combination. Management believes that this plan provides an opportunity for the Company to continue as a going concern. | |
(e) Recent Accounting Pronouncements | |
There were various accounting standards and interpretations issued during 2013 and 2012, none of which are expected to a have a material impact on the Company’s consolidated financial position, operations or cash flows. | |
(f) Risks and Uncertainties | |
The Company is subject to substantial business risks and uncertainties inherent in starting a new business. There is no assurance that the Company will be able to complete a business combination. | |
(g) Revenue Recognition | |
It is the Company's policy that revenue is recognized in accordance with SEC Staff Accounting Bulletin (SAB) No. 104, "Revenue Recognition." Under SAB 104, product revenues (or service revenues) are recognized when persuasive evidence of an arrangement exists, delivery has occurred (or service has been performed), the sales price is fixed and determinable and collectability is reasonably assured. | |
(h) Cash and Cash Equivalents | |
The Company considers cash and cash equivalents to consist of cash on hand and demand deposits in banks with an initial maturity of 90 days or less. | |
(i) Fair Value of Financial Instruments | |
Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standards ASC Subtopic 825-10 ("ASC 825-10"), "Disclosures About Fair Value of Financial Instruments." ASC 825-10 requires disclosure of fair value information about financial instruments when it is practicable to estimate that value. The carrying amount of the Company's cash, cash equivalents, accounts payable, accrued expenses, and accounts payable-related party approximate their estimated fair values due to their short-term maturities. | |
(j) Income Taxes | |
The Company records deferred taxes in accordance with Statement of Financial Accounting Standards (SFAS) ASC 740, “Accounting for Income Taxes”, which requires the use of assets and liability method of accounting for income taxes. The statement requires recognition of deferred tax assets and liabilities for temporary differences between the tax bases of assets and liabilities and the amounts at which they are carried in the financial statements, the effect of net operating losses, based upon the enacted tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. | |
(k) Development stage | |
Based upon the Company's business plan, it is a development stage enterprise since planned principal operations have not yet commenced. Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply in establishing operating enterprises. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from commencement of development stage to the current balance sheet date. The development stage began August 1, 2008 when the Company commenced the process to become a publicly reporting company. | |
(l) Concentrations | |
Financial instruments that potentially subject the company to concentrations of credit risk consist principally of cash and cash equivalents. At December 31, 2013 and December 31, 2012, the Company had no amounts of cash or cash equivalents in financial institutions in excess of amounts insured by agencies of the U.S. Government. | |
(m) Reclassification | |
Certain amounts previously reported have been reclassified to conform to current presentation. | |
(n) Other | |
The Company has selected December 31 as its fiscal year end. | |
The Company has paid no dividends. | |
No advertising expense has been incurred. | |
The Company consists of one reportable business segment. | |
The Company has not entered into any leases. |
Income_Taxes
Income Taxes | 12 Months Ended | ||||||||||||
Dec. 31, 2013 | |||||||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||||||
Income Taxes | ' | ||||||||||||
(2) Income Taxes | |||||||||||||
Deferred income taxes arise from temporary timing differences in the recognition of income and expenses for financial reporting and tax purposes. The Company’s deferred tax assets consist entirely of the benefit from net operating loss (NOL) carry forwards, limited by the value of the shell. The net operating loss carry forward if not used, will expire in various years through 2032, and is severely restricted as per the Internal Revenue code if there is a change in ownership. The Company’s deferred tax assets are offset by a valuation allowance due to the uncertainty of the realization of the net operating loss carry forwards. Net operating loss carry forwards may be further limited by other provisions of the tax laws. Our income tax returns are no longer subject to Federal tax examinations by tax authorities for years before December 31, 2010. | |||||||||||||
The Company’s deferred tax assets, valuation allowance, and change in valuation allowance are as follows: | |||||||||||||
Period Ending | Estimated | NOL Expires | Estimated Tax | Valuation | Change in | Net Tax | |||||||
NOL Carry- | Benefit from | Allowance | Valuation | Benefit | |||||||||
forward | NOL | Allowance | |||||||||||
31-Dec-12 | 586,550 | Various | 108,512 | -108,512 | -3,151 | — | |||||||
31-Dec-13 | 605,810 | Various | 112,075 | -112,075 | -3,563 | — | |||||||
Income taxes at the statutory rate are reconciled to the Company’s actual income taxes as follows: | |||||||||||||
Income tax benefit at statutory rate resulting from net operating loss carry forward | -15.00% | ||||||||||||
State tax (benefit) net of Federal benefit | -3.50% | ||||||||||||
Deferred income tax valuation allowance | 18.50% | ||||||||||||
Actual tax rate | — |
Common_Stock_and_Migratory_Mer
Common Stock and Migratory Merger | 12 Months Ended |
Dec. 31, 2013 | |
Equity [Abstract] | ' |
Common Stock and Migratory Merger | ' |
(3) Common Stock and Migratory Merger | |
Pursuant to the Articles of Incorporation of Fona, Inc., the Company is authorized to issue 780,000,000 common shares with $.001 par value. There were 7,894,111 shares of common stock issued and outstanding at December 31, 2013. In April 2009, the Company issued a total of 3,954,950 shares of common stock to two directors for $10,000 cash and a note for an additional $10,000. The note was satisfied in May 2009. This resulted in a change in control of the Company. | |
On March 3, 2009, the Board of Directors unanimously approved an Agreement and Plan of Merger effectively changing the name of the Company to Fona Inc., a Nevada corporation (“Re-incorporation Merger”) and simultaneously adopting the capital structure of Fona Inc., which includes total authorized capital stock of 800,000,000, of which 780,000,000 are common stock and 20,000,000 are blank check preferred stock. There were no preferred shares outstanding as of December 31, 2013. | |
In accordance with the Agreement and Plan of Merger, effective March 24, 2009, Fonahome Corporation adopted the capital structure of Fona, Inc., which includes total authorized capital stock of 800,000,000 shares, of which 780,000,000 are common stock, with a par value of $.001 per share (the "Fona Common Stock") and 20,000,000 shares are blank check preferred stock, with a par value of $.001 per share (the "Preferred Stock"). In addition, on March 24, 2009, the issued and outstanding shares of our common stock automatically converted into shares of Fona Common Stock at a ratio of one (1) share of our currently outstanding common stock for one (1) share of Fona Common Stock. | |
All references in the accompanying financial statements to the number of shares authorized and outstanding have been retroactively adjusted to reflect the new capital structure and par values effective March 24, 2009. | |
On December 22, 2008, the Board of Directors approved the issuance of 39,957 shares of common stock to Nick T. Boosalis for forgiveness of debt totaling $5,994. |
Related_Party_Transactions
Related Party Transactions | 12 Months Ended |
Dec. 31, 2013 | |
Related Party Transactions [Abstract] | ' |
Related Party Transactions | ' |
(4) Related Party Transactions | |
The Company uses the offices of its President for its minimal office facility needs for no consideration. No provision for these costs has been provided since it has been determined that they are immaterial. | |
At December 31, 2013 and 2012, the Company owed a related party for expenses paid on behalf of the Company totaling $76,512 and $62,817, respectively. The advances are uncollateralized, bear no interest and are due on demand. |
Subsequent_Events
Subsequent Events | 12 Months Ended |
Dec. 31, 2013 | |
Subsequent Events [Abstract] | ' |
Subsequent Events | ' |
(5) Subsequent Events | |
The Company has evaluated events subsequent to December 31, 2013 and through the date the financial statements were available to be issued, to assess the need for potential recognition or disclosure in this report. No events were noted that require recognition or disclosure in the financial statements. |
Summary_of_Accounting_Policies1
Summary of Accounting Policies, and Description of Business (Policies) | 12 Months Ended |
Dec. 31, 2013 | |
Accounting Policies [Abstract] | ' |
Use of Estimates | ' |
Use of Estimates in the Preparation of Financial Statements | |
The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. | |
Per Share Information | ' |
Per Share Information | |
Earnings (loss) per share of common stock is computed by dividing the net earnings (loss) by the weighted average number of common shares outstanding during the period. Diluted earnings per share is not shown for periods in which the Company incurs a loss because it would be anti-dilutive. | |
Basis of Presentation - Going Concern | ' |
Basis of Presentation - Going Concern | |
The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplates continuation of the Company as a going concern. However, the Company has no business operations and has negative working capital and stockholders’ deficits, which raise substantial doubt about its ability to continue as a going concern. | |
In view of these matters, realization of certain of the assets in the accompanying balance sheet is dependent upon continued operations of the Company, which in turn is dependent upon the Company's ability to meet its financial requirements, raise additional capital, and the success of its future operations. The financial statements do not include any adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company has financed its operations primarily through cash advances from a related party, which has advanced the Company a total of $76,512 for working capital on an “as needed” basis, including $13,695 during the year ended December 31, 2013. There is no assurance that these advances will continue in the future. | |
Management has opted to resume the filing of Securities and Exchange Commission (SEC) reporting documentation and then to seek a business combination. Management believes that this plan provides an opportunity for the Company to continue as a going concern. | |
Recent Accounting Pronouncements | ' |
Recent Accounting Pronouncements | |
There were various accounting standards and interpretations issued during 2013 and 2012, none of which are expected to a have a material impact on the Company’s consolidated financial position, operations or cash flows. | |
Risks and Uncertainties | ' |
Risks and Uncertainties | |
The Company is subject to substantial business risks and uncertainties inherent in starting a new business. There is no assurance that the Company will be able to complete a business combination. | |
Revenue Recognition | ' |
Revenue Recognition | |
It is the Company's policy that revenue is recognized in accordance with SEC Staff Accounting Bulletin (SAB) No. 104, "Revenue Recognition." Under SAB 104, product revenues (or service revenues) are recognized when persuasive evidence of an arrangement exists, delivery has occurred (or service has been performed), the sales price is fixed and determinable and collectability is reasonably assured. | |
Cash and Cash Equivalents | ' |
Cash and Cash Equivalents | |
The Company considers cash and cash equivalents to consist of cash on hand and demand deposits in banks with an initial maturity of 90 days or less. | |
Fair Value of Financial Instruments | ' |
Fair Value of Financial Instruments | |
Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standards ASC Subtopic 825-10 ("ASC 825-10"), "Disclosures About Fair Value of Financial Instruments." ASC 825-10 requires disclosure of fair value information about financial instruments when it is practicable to estimate that value. The carrying amount of the Company's cash, cash equivalents, accounts payable, accrued expenses, and accounts payable-related party approximate their estimated fair values due to their short-term maturities. | |
Income Taxes | ' |
Income Taxes | |
The Company records deferred taxes in accordance with Statement of Financial Accounting Standards (SFAS) ASC 740, “Accounting for Income Taxes”, which requires the use of assets and liability method of accounting for income taxes. The statement requires recognition of deferred tax assets and liabilities for temporary differences between the tax bases of assets and liabilities and the amounts at which they are carried in the financial statements, the effect of net operating losses, based upon the enacted tax rates in effect for the year in which the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amount expected to be realized. | |
Development stage | ' |
Development stage | |
Based upon the Company's business plan, it is a development stage enterprise since planned principal operations have not yet commenced. Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply in establishing operating enterprises. As a development stage enterprise, the Company discloses the deficit accumulated during the development stage and the cumulative statements of operations and cash flows from commencement of development stage to the current balance sheet date. The development stage began August 1, 2008 when the Company commenced the process to become a publicly reporting company. | |
Concentrations | ' |
Concentrations | |
Financial instruments that potentially subject the company to concentrations of credit risk consist principally of cash and cash equivalents. At December 31, 2012 and December 31, 2011, the Company had no amounts of cash or cash equivalents in financial institutions in excess of amounts insured by agencies of the U.S. Government. | |
Reclassification | ' |
Reclassification | |
Certain amounts previously reported have been reclassified to conform to current presentation. |
Income_Taxes_Tables
Income Taxes (Tables) | 12 Months Ended | ||||||||||||
Dec. 31, 2013 | |||||||||||||
Income Tax Disclosure [Abstract] | ' | ||||||||||||
Deferred tax assets | ' | ||||||||||||
Period Ending | Estimated | NOL Expires | Estimated Tax | Valuation | Change in | Net Tax | |||||||
NOL Carry- | Benefit from | Allowance | Valuation | Benefit | |||||||||
forward | NOL | Allowance | |||||||||||
31-Dec-12 | 586,550 | Various | 108,512 | -108,512 | -3,151 | — | |||||||
31-Dec-13 | 605,810 | Various | 112,075 | -112,075 | -3,563 | — | |||||||
Income tax reconciliation | ' | ||||||||||||
Income tax benefit at statutory rate resulting from net operating loss carry forward | -15.00% | ||||||||||||
State tax (benefit) net of Federal benefit | -3.50% | ||||||||||||
Deferred income tax valuation allowance | 18.50% | ||||||||||||
Actual tax rate | — |
Income_Taxes_Deferred_tax_asse
Income Taxes - Deferred tax assets (Details) (USD $) | 12 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | |
Income Tax Disclosure [Abstract] | ' | ' |
Estimated NOL Carry-forward | $605,810 | $586,550 |
NOL Expires | 31-Dec-32 | 31-Dec-32 |
Estimated Tax Benefit from NOL | 112,075 | 108,512 |
Valuation Allowance | -112,075 | -108,512 |
Change in Valuation Allowance | -3,563 | -3,151 |
Net Tax Benefit | ' | ' |
Income_Taxes_Schedule_of_Effec
Income Taxes - Schedule of Effective Income Tax Reconciliation (Details) | 12 Months Ended |
Dec. 31, 2013 | |
Income Tax Disclosure [Abstract] | ' |
Income tax benefit at statutory rate resulting from net operating loss carry forward | -15.00% |
State tax (benefit) net of Federal benefit | -3.50% |
Deferred income tax valuation allowance | 18.50% |
Actual tax rate | 0.00% |
Summary_of_Accounting_Policies2
Summary of Accounting Policies, and Description of Business (Details Narrative) (USD $) | 12 Months Ended | 65 Months Ended | |
Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2013 | |
Accounting Policies [Abstract] | ' | ' | ' |
Cash advances - related party | $13,695 | $14,405 | $76,512 |
Common_Stock_and_Migratory_Mer1
Common Stock and Migratory Merger (Details Narrative) (USD $) | 0 Months Ended | 1 Months Ended | 12 Months Ended | ||||
Dec. 22, 2008 | 31-May-09 | Apr. 30, 2009 | Dec. 31, 2009 | Dec. 31, 2008 | Dec. 31, 2013 | Dec. 31, 2012 | |
Equity [Abstract] | ' | ' | ' | ' | ' | ' | ' |
Common stock, authorized shares | ' | ' | ' | ' | ' | 780,000,000 | 780,000,000 |
Common stock, par value | ' | ' | ' | ' | ' | $0.00 | $0.00 |
Common stock, issued shares | ' | ' | ' | ' | ' | 7,894,111 | 7,894,111 |
Common stock, outstanding shares | ' | ' | ' | ' | ' | 7,894,111 | 7,894,111 |
Common stock issued for cash, shares | ' | ' | 3,954,950 | ' | ' | ' | ' |
Common stock issued for cash, amount | ' | $10,000 | $10,000 | $20,000 | ' | ' | ' |
Note payable issued - related party | ' | ' | 10,000 | ' | ' | ' | ' |
Capital stock, authorized shares | ' | ' | ' | ' | ' | 800,000,000 | ' |
Preferred stock, authorized shares | ' | ' | ' | ' | ' | 20,000,000 | 20,000,000 |
Preferred stock, outstanding shares | ' | ' | ' | ' | ' | 0 | 0 |
Preferred stock, par value | ' | ' | ' | ' | ' | $0.00 | $0.00 |
Stock issued for debt forgiveness, shares | 39,957 | ' | ' | ' | ' | ' | ' |
Stock issued for debt forgiveness, value | $5,994 | ' | ' | ' | $5,994 | ' | ' |
Related_Party_Transactions_Det
Related Party Transactions (Details Narrative) (USD $) | Dec. 31, 2013 | Dec. 31, 2012 |
Related Party Transactions [Abstract] | ' | ' |
Total amount due to related party | $76,512 | $62,817 |