10-Q

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2014

Commission File No. 000-52438

Cirque Energy, Inc. (F/K/A Green Energy Renewable Solutions, Inc.)

(Exact name of small business issuer as specified in its charter)

Florida	65-0855736
(State or other jurisdiction of incorporation)	(I.R.S. Employer Identification No.)

Penobscot Building, 645 Griswold Street, Suite 3274, Detroit, MI 48226

(Address of Principal Executive Offices)

PO Box 214981, Auburn Hills, MI 48321-4981

(Mailing Address)

888-963-2622

(Issuer’s telephone number)

Securities registered pursuant to Section 12(b) of the Exchange Act: None

Securities registered pursuant to Section 12(g) of the Exchange Act: Common Stock, $0.001 par value per share

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  x    No  ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ¨    No  x

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer ¨	Accelerated Filer ¨
Non-Accelerated Filer ¨	Smaller Reporting Company x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes  ¨    No x

There were 192,532,405 shares of common stock outstanding as of February 10, 2015.

Documents incorporated by reference:  None

TABLE OF CONTENTS

		Page
PART I – FINANCIAL INFORMATION
Item 1.	Financial Statements.	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	24
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	27
Item 4.	Controls and Procedures.	27
PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	28
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	28
Item 3.	Defaults upon Senior Securities.	28
Item 4.	Mine Safety Disclosures.	28
Item 5.	Other Information.	28
Item 6.	Exhibits	28
SIGNATURES		29

2

FORWARD-LOOKING INFORMATION

This Quarterly Report on Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, and Section 21E of the Securities Exchange Act of 1934, as amended. These statements relate to future events or our future financial performance. We have attempted to identify forward-looking statements by terminology including “anticipates,” “believes,” “expects,” “can,” “continue,” “could,” “estimates,” “expects,” “intends,” “may,” “plans,” “potential,” “predict,” “should” or “will” or the negative of these terms or other comparable terminology. These statements are only predictions; uncertainties and other factors may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels or activity, performance or achievements expressed or implied by these forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Our expectations are as of the date this Form 10-Q is filed, and we do not intend to update any of the forward-looking statements after the date this Quarterly Report on Form 10-Q is filed to confirm these statements to actual results, unless required by law.

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

Cirque Energy, Inc.

Consolidated Balance Sheets

(Unaudited)

	September 30			December 31
	2014			2013
Assets:
Current assets:
Cash	$	221		$	8,841
Total current assets		221			8,841
Land		-			27,752
Equipment, net		8,340			4,637
Total Assets	$	8,561		$	41,230
Liabilities and Stockholders' Deficit:
Current liabilities:
Accounts and other payables	$	329,969		$	287,292
Accounts and other payables - related party		8,029			5,129
Accrued salaries and wages - related party		355,798			224,758
Accrued interest		120,521			22,013
Notes payable		263,173			358,923
Convertible notes - (net of $277,203 and $360,986 unamortized discount)		821,150			116,918
Derivative liability		1,153,837			1,055,755
Total current liabilities		3,052,477			2,070,788
Total Liabilities		3,052,477			2,070,788
Stockholders' Deficit
Preferred Stock $.001 par value, 19,924, 047 shares outstanding
Class A Preferred stock, $10 stated value 13,420 shares authorized and issued		134,200			134,200
Class B Preferred stock, $10 stated value 38,193 share authorized and issued		381,930			-
Class C Preferred stock, $10 stated value 24,340 shares authorized and issued		204,850			-
Common stock, Par Value $0.001, 300,000,000 shares authorized, 192,132,774 and 163,934,049 shares outstanding at September 30, 2014 and December 31, 2013, respectively		192,130			163,931
Additional paid-in capital		9,437,675			8,748,320
Stock payable		696,200			429,075
Accumulated deficit		(14,090,901	)		(11,505,084	)
Total Stockholders' Deficit		(3,043,916	)		(2,029,558	)
Total Liabilities and Stockholders' Deficit	$	8,561		$	41,230

The accompanying notes are an integral part of these consolidated financial statements.

3

Cirque Energy, Inc.

Consolidated Statements of Operations

(Unaudited)

	For the quarter ended September 30,						For the nine months ended September 30,
	2014			2013			2014			2013
Sales	$	-		$	-		$	-		$	-
Cost of sales		-			-			-			-
Gross profit		-			-			-			-
Bank service charges		1,105			1,307			3,589			2,767
Development projects		12,534			-			79,214			-
Office and miscellaneous		9,336			8,966			46,292			16,538
Executive and directors compensation		282,204			225,085			717,073			533,212
Professional fees		30,794			86,600			159,703			269,856
Investor relations		1,429			11,782			98,026			22,483
Travel		5,311			11,962			37,666			17,656
Forfieture of deposit on landfill		-			-			-			150,000
Property taxes		-			-			14,960			-
Other financing costs		-			-			346,250			-
Total operating expense		342,713			345,702			1,502,773			1,012,512
Operating loss		(342,713	)		(345,702	)		(1,502,773	)		(1,012,512	)
Other Income (Expense)		-			(317	)		-			-
Gain on sale of assets		-			-			2,078			-
Amortization of debt discount		(193,734	)		(41,628	)		(735,142	)		(244,969	)
Derivative expense		-			(339,051	)		(191,921	)		(705,470	)
Loss on settlement of debt		-			-			(171,564	)		-
Loss on settlement of promissory convertible notes		-			(331,556	)		(324,082	)		(653,180	)
Gain on derivative liability		53,118			492,900			730,200			730,051
Interest expense		(124,837	)		(40,283	)		(392,611	)		(30,962	)
Total other income (expense)		(265,453	)		(259,935	)		(1,083,042	)		(904,530	)
Net loss	$	(608,166	)	$	(605,637	)	$	(2,585,815	)	$	(1,917,042	)
Net loss per common share	$	(0.003	)	$	(0.005	)	$	(0.014	)	$	(0.017	)
Weighted average common shares outstanding		194,474,851			128,278,930			180,494,661			88,915,613

The accompanying notes are an integral part of these consolidated financial statements.

4

Cirque Energy, Inc.

Consolidated Statements of Stockholders’ Deficit

	Preferred Stock A				Preferred Stock B				Preferred Stock C				Common Stock
	Shares		Amount		Shares		Amount		Shares		Amount		Shares			Amount			Additional Paid-In Capital			Stock Payable			Accumulated Deficit			Total Equity
Balance at December 31, 2011		-	$	-										18,505,052		$	9,252		$	4,356,027		$	-		$	(5,004,798	)	$	(639,519	)
Shares issued for services		-		-										1,610,824			886			114,675			-			-			115,561
Shares issued for asset purchase		-		-										9,209,334			4,605			340,745			-			-			345,350
Shares issued for secured note default penalty		-		-										7,311,640			3,656			179,135			-			-			182,791
Subsidiary spin-out share distribution		-		-										-			-			259,028			-			-			259,028
Shares issued for compensation		-		-										13,000,000			6,500			1,651,000			-			-			1,657,500
Shares issued to settle debt		-		-										13,000,000			6,500			318,500			-			-			325,000
Stock dividend/split		-		-										-			31,237			(31,237	)		-			-			-
Shares to be issued for cash		-		-										-			-			-			150,000			-			150,000
Shares to be issued for services		-		-										-			-			-			83,607			-			83,607
Beneficial conversion feature for convertible note		-		-										-			-			5,000			-			-			5,000
Net loss		-		-										-			-			-			-			(3,296,408	)		(3,296,408	)
Balance at December 31, 2012		-		-		-		-		-		-		62,636,850			62,636			7,192,873			233,607			(8,301,206	)		(812,090	)
Shares issued for debt conversion		-		-										101,297,199			101,295			1,326,619			-			-			1,427,914
Forfeiture and purchase of subscription agreement deposit and receivable		-		-										-			-			225,000			(150,000	)		-			75,000
Shares to be issued for services		-		-										-			-			-			10,000			-			10,000
Forgiveness of related party debt related to issuance of stock for payables		-		-										-			-			3,828			-			-			3,828
Shares issued for related party payable conversions		13,420		134,200										-			-			-			22,968			-			157,168
Shares to be issued for officer and directors liabilities		-		-										-			-			-			312,500			-			312,500
Net loss		-		-										-			-			-			-			(3,203,878	)		(3,203,878	)
Balance at December 31, 2013		13,420.00	$	134,200		-	$	-		-	$	-		163,934,049		$	163,931		$	8,748,320		$	429,075		$	(11,505,084	)	$	(2,029,558	)
Shares issued for debt conversion														32,108,059		$	32,108		$	497,785									529,893
Shares to be issued for services														20,000,000		$	20,000		$	319,500		$	-						339,500
Forgiveness of related party debt related to issuance of stock for payables																													-
Loan of stock to company at market value														(23,909,334	)	$	(23,909	)	$	(323,440	)	$	213,750						(133,599	)
Shares issued for related party payable conversions						38,193		381,930		24340		204850							$	192,565		$	(312,500	)					466,845
Shares to be issued for officer and directors liabilities																						$	294,375						294,375
Shares to be issued as debt interest																						$	71,500						71,500
Salary Costs - Options																			$	2,944									2,944
Net loss																									$	(2,585,815	)		(2,585,815	)
Balance at September 30, 2014, Unaudited		13,420	$	134,200		38,193	$	381,930		24,340	$	204,850		192,132,774		$	192,130		$	9,437,674		$	696,200		$	(14,090,899	)	$	(3,043,915	)

The accompanying notes are an integral part of these consolidated financial statements.

5

Cirque Energy, Inc.

Consolidated Statements of Cash Flows

Unaudited

	For the nine months ended September 30,
	2014			2013
Operating Activities
Cash flows from operating activities :
Net loss	$	(2,585,815	)	$	(1,917,042	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		878			258
Addition to Convertible promissory notes for default		211,722			-
Amortization of debt discount		735,142			244,969
Issuance of common stock for services		339,500			10,000
Issuance of common stock for executive and director compensation		158,692			218,750
Forfieture of deposit on landfill		-			150,000
Loss on settlement of debt		171,564			-
Loss on settlement of convertible promissory notes		324,082			653,180
Derivative expense		191,921			705,470
Gain on derivatives		(730,200	)		(730,051	)
Gain on sale of land		(2,078	)		-
Salary Costs - Options		2,944			-
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		128,512			86,252
Accrued Interest		-			65,291
Accrued salaries and wages		32,915			125,000
Accounts payable-related parties		-			-
Cash used in operating activities		(1,020,221	)		(387,923	)
Investing Activities:
Deposit on purchase of Davison landfill		-			(150,000	)
Proceeds from sale of land		5,000			-
Purchase of equipment		(4,581	)		(5,153	)
Cash used in investing activities		419			(155,153	)
Financing Activities:
Stock payable		508,625			-
Proceeds of assignment of stock purchase agreement					86,000
Proceeds from convertible promissory notes		500,188			321,500
Proceeds from promissory notes		75,000
Proceeds from convertible note - related party					150,500
Proceeds from related party		2,900
Payoff of convertible promissory note		(75,531	)
Cash provided by financing activities		1,011,182			558,000
Increase (decrease) in cash		(8,620	)		14,924
Cash, beginning of period		8,841			1,005
Cash, end of period	$	221		$	15,929
Supplemental Disclosures of Cash Flow Information:
Cash paid during the peirod for:
Interest	$	-		$	-
Income tax	$	-		$	-
Non-cash investing and financing activities:
Shares issued for settlement of convertible notes payable	$	529,893		$	321,593
Class B preferred shares issued to settle stock payable	$	381,930		$	-
Class C preferred shares issued to settle stock payable	$	204,850		$	-
Convertible notes issued to settle notes payable	$	128,500		$	-
Stock payable issued to settle accounts payable - related party	$	-		$	137,997

The accompanying notes are an integral part of these consolidated financial statements.

6

Notes to Financial Statements

Note 1 – Nature of Operations

The Company was incorporated in Florida on July 16, 1998 under the name of Salty’s Warehouse, Inc. and was engaged in selling name brand consumer products over the Internet. The Company focused on selling consumer electronics and audio-video equipment such as speakers, amplifiers, and tuners, although the Company also sold assorted other goods such as watches, sunglasses and sports games. On December 11, 2006, owners of an aggregate of 22,450,000 shares of common stock, of Salty’s Warehouse, Inc. sold in a private transaction all of the shares held by them to a group of approximately 54 purchasers. As a result of this transaction, a change of control in the Company occurred resulting in a change in the name of the Company to E World Interactive, Inc. (the “Company” or “E World”). At that time, E World mainly engaged in selling of online game services and media production business in Mainland China.

Having operated in this sector for some time, the Company then disposed of its subsidiaries Shanghai E World China Information Technologies Co., Ltd (“E World China”) and Mojo Media Works Limited in August 2008, and following this ceased all business in online game and media production business and became a dormant shell company.

In March of 2009, the Company entered into a stock purchase agreement with Blue Atelier, Inc. Blue Atelier acquired 25,000,000 newly authorized and issued common stock of E World Interactive Inc. (“EWRL”) after E World executed a forty to one reverse split of the issued and outstanding common stock and also entered into a series of agreements with various holders of Convertible Notes to convert its notes payable plus accumulated interest to E World Common Stock in the aggregate to 6,872,830 shares of common stock. As a result of this transaction, a change of control in the Company occurred in E World Interactive, Inc. with Blue Atelier then owning 75% of the outstanding common stock of E World.

In May 2010, the Company acquired 100% of the outstanding common stock of Media and Technology Solutions, Inc., a Nevada corporation with a variety of media and related interests in rights and emerged from dormant shell status. The consideration for the purchase of Media and Technology was 10,000,000 shares of E World Common Stock and Blue Atelier Inc., the principle shareholder of Media and Technology is also the largest shareholder in E World. Following this acquisition, E World moved its principal office to Las Vegas, Nevada. The acquisition of Media and Technology has been accounted for similar to a pooling in accordance with GAAP because the entities were under common control.

On September 17, 2011, E World entered into a letter of intent (the “LOI”) with Green Renewable Energy Solutions, Inc. (“GRES”) the purpose of which is to acquire the assets of GRES which included certain contracts for the acceptance, processing and disposal of construction and demolition waste and as part of this agreement, E World changed its name to Green Energy Renewable Solutions (“Green Energy Renewable Solutions” or “GERS”), effective December 12, 2011. As part of this LOI, Green Energy Renewable Solutions (F/K/A E World Interactive, Inc.) would complete a 5 to 1 reverse split, spin-out its subsidiary company E World Corp and Media and Technology Solutions, Inc. and complete the transaction with the issuance of stock for the purchase of the assets of Green Renewable Energy Solutions, Inc.

On January 26, 2012, Green Energy Renewable Solutions, Inc. (F/K/A E World Interactive, Inc.) completed the 5 to 1 reverse split and on February 1, 2012 eWorld Corp. including its subsidiary company, Media and Technology Solutions, Inc. was spun-out as a separate private company by way of share dividend with one E World Corp. share issued for every share held on the date of the reverse split approval. FINRA approved the name change and reverse split on January 26, 2012.

On February 4, 2012, Green Renewable Energy Solutions, Inc. executed the Asset Purchase Agreement with Green Energy Renewable Solutions, Inc. (F/K/A E World Interactive, Inc.), the issuer herein. Under the terms of the Asset Purchase Agreement Green Energy Renewable Solutions (F/K/A E World Interactive, Inc.), purchased all of the assets of Green Renewable Energy Solutions, Inc. for 4,604,667 common shares of Green Energy Renewable Solutions, Inc. (F/K/A E World Interactive, Inc.) and a further 2,302,333 common shares of deferred consideration.

On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a solely owned subsidiary for the sole purpose of acquiring the Davison Landfill. An offer was made and accepted by the bankruptcy trustee who was in possession of the Davison landfill. Subsequently, the transaction did not close and the Green Harvest Landfill, LLC lays dormant.

On May 15, 2013, the Company entered into a contribution agreement with Cirque Energy II, LLC whereby Cirque Energy II, LLC would contribute all of its assets in exchange for stock in the Company. Included in Cirque Energy II, LLC assets were three subsidiary limited liability companies; The Prototype Company LLC, Gaylord Power Station, LLC, and Midland Renewable Energy Station, LLC. The transaction awaits regulatory approval of language to be included in a proxy statement for approval of 300,000,000 additional authorized shares of common stock and is currently not reflected in the financial statements.

7

In July 2013, Green Energy Renewable Solutions, Inc. requested a name change to Cirque Energy Inc. (the “Company”) by amending its articles of incorporation with the State of Florida, which was granted. FINRA approval of the name change and change in trading symbol continues to be pending.

Cirque Energy, Inc.’s key area of business is focused on the securing of waste streams, including but not limited to: construction, demolition, and municipal solid waste streams and maximizing their values by recycling and waste to energy opportunities.

On November 14, 2013, Cirque Energy, Inc. and Northrop Grumman Systems Corporation entered into a Joint Development Agreement to continue the technology development of a Deployable Gasification Unit (DGU) and towards this end, to develop a DGU prototype for testing and demonstration. In consideration for Cirque Energy, Inc. to fund and develop a test unit, Northrop Grumman wishes to permit its intellectual Property to be used by Cirque Energy and, provided a prototype is a success and the device is deemed viable, a division of responsibilities, obligations and customer sales privileges will be outlined in a mutually drafted and agreed to Business and Marketing Plan that will further define the intent of this Joint development agreement.

On February 1, 2014, Cirque Energy, Inc. changed its head office to 645 Griswold, Suite 3274, Detroit, MI 48226 from 243 W. Congress, Suite 350, Detroit, MI 48226.

Note 2 - Summary of Significant Accounting Policies

a) Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are summarized below.

b) Principles of Consolidation

The consolidated financial statements include the accounts of Cirque Energy Inc. and its wholly owned subsidiaries. On July 27, 2011 the Company incorporated a new wholly owned subsidiary eWorld Corp. and on May 24, 2010, the company had acquired 100% of the outstanding stock of Media and Technology Solutions, Inc. On the date of acquisition, Media and Technology was 95% owned by Blue Atelier, Inc., the majority shareholder of the Company and the acquisition was accounted by means of a pooling of the entities from the date of inception of Media and Technology on February 1, 2010 because the entities were under common control. All significant inter-company transactions and balances have been eliminated. Ownership of Media and Technology Solutions, Inc. was transferred to E World Corp., a transaction which had no effect on the consolidated financial statements at December 31, 2011. On February 4, 2012, E World Corp. was spun-out of the Company. On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a solely owned subsidiary for the sole purpose of acquiring the Davison Landfill. All significant inter-company transactions and balances have been eliminated.

c) Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents.

d) Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and footnotes thereto. Actual results could differ from those estimates.

e) Significant Risks and Uncertainties

The Company's management believes that changes in any of the following areas could have a material adverse effect on the Company's future financial position, results of operations or cash flows: the Company's limited operating history; the Company’s ability to acquire new companies with profitable operations; the company’s ability to generate revenue and positive cash flow; advances and trends in new technologies and industry standards; competition from other competitors; regulatory related factors; risks associated with the Company's ability to attract and retain employees necessary to support its growth; and risks associated with the Company's growth strategies.

f) Impairment of Long-Lived Assets and Intangible Assets

Long-lived assets and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company assesses the recoverability of the long-lived assets and intangible assets (other than goodwill) by comparing the carrying amount to the estimated future undiscounted cash flow associated with the related assets. The Company recognizes impairment of long-lived assets and intangible assets in the event that the net book value of such assets exceeds the estimated future undiscounted cash flow attributed to such assets. The Company uses estimates and judgments in its impairment tests and if different estimates or judgments had been utilized, the timing or the amount of the impairment charges could be different.

8

g) Leases

Leases for which substantially all of the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases.

h) Taxation

The Company accounts for income taxes under the provisions of Financial Accounting Standards Board’s Accounting Standards Codification (“ASC”) 740, “Income Taxes”. Under ASC 740, income taxes are accounted for under the asset and liability method. Deferred taxes are determined based upon differences between the financial reporting and tax bases of assets and liabilities at currently enacted statutory tax rates for the years in which the differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation allowance is provided on deferred tax assets to the extent that it is more likely than not that such deferred tax assets will not be realized. The total income tax provision includes current tax expenses under applicable tax regulations and the change in the balance of deferred tax assets and liabilities. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on technical merits. Income tax provisions must meet a more likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods.

i) Basic and Diluted Net Earnings (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 205-10, which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all potentially dilutive common shares outstanding during the period. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive shares if their effect is anti-dilutive and is not presented in the accompanying statements.

j) Fair value of Financial Instruments

The carrying value of the Company’s financial instruments, including cash, amounts due to shareholders/related parties and accounts and other payables approximate their respective fair values due to the immediate or short-term maturity of these instruments.

It is management’s opinion that the Company is not exposed to significant interest, price or credit risks arising from these financial instruments.

k) Concentration of Credit Risk

Financial instruments that potentially expose the Company to significant concentrations of credit risk consist principally of cash. The Company places its cash with financial institutions with high-credit ratings.

l) Stock-Based Compensation

The Company has adopted FASB Accounting Standards Codification Topic 718-10, “Compensation- Stock Compensation” (“ASC 718-10”) which requires the measurement and recognition of compensation expense for all stock-based payment awards made to employees and directors. Under the fair value recognition provisions of ASC 718-10, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the vesting period.

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.

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m) Recent Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-10, “Development Stage Entities”. The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively. The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements from the Company.

Note 3 – Going Concern

The accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern. The Company has reported no sales during the periods presented and has an accumulated deficit of $14,090,901. Our ability to continue as a going concern is dependent upon the creation of profitable operations. The Company has operated principally with the assistance of interest free loan advances and convertible debt from its major shareholders. We also intend to use other borrowings and security sales to mitigate the effects of our cash position, however, no assurance can be given that debt or equity financing, if and when required, will be available. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets and classification of liabilities that might be necessary should we be unable to continue as a going concern.

Note 4 – Related Party Transactions

The Company records transactions of commercial substance with related parties at fair value as determined with management. Amounts due to shareholders/related parties are non-interest bearing, unsecured, and due upon demand.

The following is a list of related party balances as of September 30, 2014 and December 31, 2013:

	September 30		December 31
	2014		2013
Accounts and other payable, due to related parties		8,029		5,129
Accrued salaries and wages - related party		195,489		224,758
Due to E World Corp. a related party		-		-
Secured note due to E World Corp., a related party		-		-
Secured note due to Blue Atelier Inc., a related party		-		-
	$	203,518	$	229,887

During the calendar year of 2013, E World Corp. and Blue Atelier Inc. ceased to be a related party and the disclosures above reflect that change. The secured note due to E World Corp. was paid during 2013 as described in Note 7 below. The “due to E World” was reduced by $20,000 during 2013 and was converted into a note in February 2014 as described in Note 7 below.

Related party transactions during the period include salary and consultancy fees for the nine months ended September 30, 2014 and 2013 as follows:

	For the nine months ended September 30,
	2014		2013
Joe DuRant: CEO, Director	$	226,570	$	187,500
Frank O Donnell: Executive VP Business Development, Director		-		93,750
Roger Silverthorn: CFO, Director (effective February 1, 2013)		221,362		180,000
David Morgan, CFO (effective July 1, 2014)		30,020		-
Richard Fosgitt, Director		221,362		24,176
Thomas Cote': Director		15,000		-
Total	$	714,313	$	485,426

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The Company has recorded $10,231 in payroll tax liabilities during the quarter ended September 30, 2014 related to payments made to its executives.

Preferred, Common Stock Payments to Officers, Directors

	Accrued Compensation to be issued in Class B Preferred Shares		Class B Convertible Preferred Issued ($10 Par)		Common Stock after Conversion
Joe DuRant: CEO, Director	$	139,068		13,907		9,595,710
Roger Silverthorn: CFO, Director		159,525		15,953		11,007,225
Richard Fosgitt, Director		72,917		7,292		5,031,250
Thomas Cote': Director		10,417		1,042		718,750
	$	381,927		38,194		26,352,935

The accrued compensation obligation of $381,927 was recorded as accrued salaries and wages for $69,427 and stock payable for $312,500 at December 31, 2013 on the consolidated balance sheet. On January 20, 2014, the Board of Directors approved the issue of 38,194 shares of Class B preferred stock in satisfaction of the $381,927 obligation due to the above officers and directors. This obligation has therefore been liquidated as of September 30, 2014.

As of September 30, 2014, the Company has accrued liabilities to officers and directors for compensation in common stock in thr following amounts:

	Accrued Compensation to be issued in Capital Stock		Accrued Board of Director Fee to be issued in Capital Stock		Total		Shares of Common Stock to be issued at September 30, 2014 Market Price
Joe DuRant: CEO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Roger Silverthorn: CFO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Richard Fosgitt, Director	$	93,750	$	15,000	$	108,750		4,707,792
Thomas Cote': Director		-	$	15,000	$	15,000		649,351
	$	281,250	$	60,000	$	341,250		14,772,727

Blue Atelier Inc. Promissory Note May 20, 2013

On May 20, 2013 the Company received funding pursuant to a promissory note in the amount of $150,000. The promissory note is secured by the break-up fee in the Asset purchase Agreement and Bid Procedures agreement in relation to the purchase of the Davison landfill, preferential payment from funding on any lending agreements related to the purchase of the Davison landfill, and 10,000,000 shares of Company stock. The promissory note bears interest at 6% interest, has a loan premium of $75,000 and matures on July 1, 2013. As of September 30, 2014, this Note was paid in full:

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On December 30, 2013, the $50,000 of cash proceeds received from the issuance of LG Capital Funding, LLC Promissory Note VIII (See Note 7) was used to pay Blue Atelier Inc. outstanding principal and interest. At December 31, 2013, $175,500 principal plus accrued interest of $8,332 is outstanding.

On January 21, 2014, the $30,000 of cash proceeds received from the issuance of GEL Properties, LLC Promissory Note was used to pay Blue Atelier Inc. outstanding principal and interest.

On April 2, 2014, the $105,000 of cash proceeds received from the issuance of Union Capital, LLC Promissory Note was used to pay Blue Atelier Inc. outstanding principal and interest.

On June 27, 2014, the $53,771 of cash proceeds received from the issuance of Union Capital, LLC Promissory Note was used to pay Blue Atelier Inc. outstanding principal upon which the Blue Atelier, Inc. Promissory Note of May 20, 2013 was paid in full.

E World Corp. Promissory Note February 2, 2014

On February 2, 2014, the Company entered into a Convertible Promissory Note (“ Note”) with E World Corp. in the principal amount of $181,662 bearing an 6% annual interest rate, unsecured and maturing February 2, 2016. The Note was in exchange for an accounts payable of the same amount. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 60% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date.

On July 31, 2014, the Company issued a note to Kodiak Capital Group, LLC (see Note 6 – Convertible Notes) for $52,500. Of this amount, $37,500 was used to repay principal on the E World Corp. Promissory Note February 2, 2014 and a $15,000 convertible note was issued to E World Corp. (see Note 6 –Convertible Notes) to further reduce the principal on the E. World Corp. Promissory Note February 2, 2014. The principal balance on the E. World Corp. Promissory Note February 2, 2014 at September 30, 2014 was $130,923.

David Morgan Employment Agreement

On July 1, 2014, the Company executed an employment agreement with David Morgan under which Morgan agreed to become the Company’s Chief Financial Officer (CFO). The agreement expires on July 1, 2016 and calls for Morgan to receive an annual salary of $150,000. He was also granted options to purchase 1,000,000 shares of the Company’s common stock under this agreement. See Note 8 – Stockholders Equity.

Note 5– Operating Lease Commitments

On February 1, 2014, the Company entered into a twelve month lease for office space for its head office at 645 Griswold, Suite 3274, Detroit, Michigan 48226. The monthly lease payment is $1,200.

Note 6 – Convertible Notes

Asher Enterprises Promissory Note VII June 26, 2013

On June 26, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $32,500 bearing an 8% annual interest rate, unsecured and maturing March 26, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $32,500 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $75,198 and derivative expense of $42,498 based on the Black Scholes Merton pricing model.

On November 7, 2013, this Note was assigned to Matthew Morris by the Holder.

In accordance with the terms of the Note, the holder fully converted the Note on March 31, 2014 for 4,500,000 shares of common stock for principal of $32,500 as disclosed in Note 7. During the nine months ended September 30, 2014, a gain in the change of the fair value of derivative of $60,064, amortization of debt discount of $10,119 and loss on settlement of promissory convertible notes of $35,000.

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Asher Enterprises Promissory Note VIII July 10, 2013

On July 10, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $32,500 bearing an 8% annual interest rate, unsecured and maturing April 8, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $32,500 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $68,097 and derivative expense of $35,597 based on the Black Scholes Merton pricing model.

On November 7, 2013, this Note was assigned to Matthew Morris by the Holder.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $16,250 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $32,500 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $49,744 resulting in a gain on the change in fair value of the derivative of $10,563. entire debt discount had been amortized as of September 30, 2014.

Asher Enterprises Promissory Note IX December 23, 2013

On December 23, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $47,500 bearing an 8% annual interest rate, unsecured and maturing September 23, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $47,500 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $69,489 and derivative expense of $21,989 based on the Black Scholes Merton pricing model.

In a negotiated settlement of the Note, on April 23, 2014 the holder was paid $72,531 for principal of $47,500 resulting in a loss on settlement of $21,281. During the nine months ended September 30, 2014, a gain in the change of the fair value of derivative of $108,282, amortization of debt discount of $30,511and loss on settlement of promissory convertible notes of $35,000.

JMJ Financial Promissory Note III May 30, 2013

On May 30, 2013, the Company received cash proceeds of $25,000 with an original issue discount of $7,481 on the third tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $32,481 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $280,960 and derivative expense of $255,960 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the JMJ Financial partially converted the Note on December 2, 2013 for 7,400,000 shares of common stock for principal and interest of $28,897 as disclosed in Note 8 resulting in a loss on settlement of promissory convertible notes of $252,303.

In accordance with the terms of the Note, the holder fully converted the Note on December 2, 2013 for 7,400,400 shares, and on April 3, 2014 for 919,671 shares of common stock for principal of $32,481 as disclosed in Note 7. During the nine months ended September 30, 2014, a gain in the change of the fair value of derivative of $6,622, amortization of debt discount of $13,348 and loss on settlement of promissory convertible notes of $8,093.

JMJ Financial Promissory Note IV August 18, 2013

On August 18, 2013, the Company received cash proceeds of $30,000 with an original issue discount of $5,377 on the fourth tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $35,377 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $51,643 and derivative expense of $21,643 based on the Black Scholes Merton pricing model.

.In accordance with the terms of the Note, the holder fully converted the Note on March 6, 2014 for 2,500,400 shares and on April 3, 2014 for 4,278,860 shares of common stock for principal of $35,377 as disclosed in Note 7. During the nine months ended June 30, 2014, a loss in the change of the fair value of derivative of $74,290, amortization of debt discount of $22,292 and loss on settlement of promissory convertible notes of $58,791.

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JMJ Financial Promissory Note V September 25, 2013

On September 25, 2013, the Company received cash proceeds of $25,000 with and original issue discount of $4,481 on the fifth tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $29,481 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $47,618 and derivative expense of $22,618 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $14,741 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $29,481 of the debt discount has been amortized. The fair value of the derivative liability at June 30, 2014 is $48,263 resulting in a gain on the change in fair value of the derivative of $17,298. The Note is shown net of a debt discount of $7,027 at September 30, 2014.

JMJ Financial Promissory Note VI December 9, 2013

On December 9, 2013, the Company received cash proceeds of $50,000 with an original issue discount of $8,962 on the sixth tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $58,962 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $434,130 and derivative expense of $384,130 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $29,481 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $47,654 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $97,427 resulting in a gain on the change in fair value of the derivative of $35,358. The Note is shown net of a debt discount of $26,169 at September 30, 2014.

LG Capital Funding, LLC Promissory Note II July 18, 2013

On July 18, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $26,500 bearing an 8% annual interest rate, unsecured and maturing April 16, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $26,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $84,191 and derivative expense of $57,691 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the holder fully converted the Note on January 30, 2014 for 3,566,996 shares of common stock for principal of 26,500 and interest of $1,144 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $60,192, amortization of debt discount of $10,445and loss on settlement of promissory convertible notes of $19,440 for this Note was recorded.

LG Capital Funding, LLC Promissory Note III August 30, 2013

On August 30, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $32,000 bearing an 8% annual interest rate, unsecured and maturing May 27, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $32,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $66,705 and derivative expense of $34,705 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the holder fully converted the Note on March 31, 2014 for 5,536,088 shares of common stock for principal of 32,000 and interest of $1,493 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $74,338, amortization of debt discount of $17,582 and loss on settlement of promissory convertible notes of $91,069 for this Note was recorded.

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LG Capital Funding, LLC Promissory Note IV September 18, 2013

On September 18, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $26,500 bearing an 8% annual interest rate, unsecured and maturing June 27, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $26,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $45,285 and derivative expense of $18,785 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $13,250 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $26,500 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $54,475 resulting in a loss on the change in fair value of the derivative of $6,910. The Note is shown net of a debt discount of $0 at September 30, 2014.

LG Capital Funding, LLC Promissory Note VI November 18, 2013

On November 18, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $30,000 bearing an 8% annual interest rate, unsecured and maturing August 18, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $30,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $77,099 and derivative expense of $47,099 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $15,000 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $30,000 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $60,173 resulting in a loss on the change in fair value of the derivative of $22,287. The Note is shown net of a debt discount of $0 at September 30, 2014.

LG Capital Funding, LLC Promissory Note VII November 27, 2013

On November 27, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $26,500 bearing an 8% annual interest rate, unsecured and maturing August 27, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $26,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $214,287 and derivative expense of $187,787 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $13,250 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $20,869 of the debt discount has been amortized. The fair value of the derivative liability at June 30, 2014 is $53,153 resulting in a loss on the change in fair value of the derivative of $36,933. The Note is shown net of a debt discount of $0 at September 30, 2014.

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LG Capital Funding, LLC Promissory Note VIII December 30, 2013

On December 30, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $50,000 bearing an 8% annual interest rate, unsecured and maturing September 30, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $50,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $136,117 and derivative expense of $86,117 based on the Black Scholes Merton pricing model.

On December 30, 2013, the $50,000 of cash proceeds received from the issuance of LG Capital Funding, LLC Promissory Note VIII was used to pay Blue Atelier Inc. outstanding principal and interest.

In accordance with the terms of the Note, the holder fully converted the Note on January 9, 2014 and January 16, 2014 for 5,124,544 shares of common stock for principal and interest of $50,000 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $135,553, amortization of debt discount of $49,818 and loss on settlement of promissory convertible notes of $54,585 for this Note was recorded.

LG Capital Funding, LLC Promissory Note IX January 6, 2014

On January 6, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $52,000 bearing an 8% annual interest rate, unsecured and maturing September 30, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $52,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $98,265 and derivative expense of $46,265 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $26,000 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $52,000 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $104,300 resulting in a gain on the change in fair value of the derivative of $4,365. The Note is shown net of a debt discount of $0 at September 30, 2014.

Matthew Morris Promissory Note I November 8, 2013

On November 8, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Matthew Morris (“Holder”) in the original principle amount of $46,500 bearing an 8% annual interest rate, unsecured and maturing August 8, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 65% of the market price which means average trading price during the three trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $46,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $62,721 and derivative expense of $16,221 based on the Black Scholes Merton pricing model.

As of September 30, 2014, $46,500 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $55,789 resulting in a gain on the change in fair value of the derivative of $4,. The Note is shown net of a debt discount of $0 at September 30, 2014.

GEL Properties, LLC Promissory Note I January 20, 2014

On January 20, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $30,000 bearing an 6% annual interest rate, unsecured and maturing January 21, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 65% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $30,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $43,649 and derivative expense of $13,649 based on the Black Scholes Merton pricing model.

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In accordance with the terms of the Note, the holder fully converted the Note on January 30, 2014, February 27, 2014, and March 11, 2014 for 3,751,895 shares of common stock for principal and interest of $30,000 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $43,649, amortization of debt discount of $30,000 and gain on settlement of promissory convertible notes of $3,600 for this Note was recorded.

GEL Properties, LLC Promissory Note II January 21, 2014

On January 21, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $65,000 bearing an 6% annual interest rate, unsecured and maturing January 21, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 65% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $65,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $86,035 and derivative expense of $21,035 based on the Black Scholes Merton pricing model.

As of September 30, 2014, $4,877 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $53,610 resulting in a loss on the change in fair value of the derivative of $13,481. The Note is shown net of a debt discount of $20,123 at September 30, 2014.

Typenex Co-Investment, LLC Promissory Note I February 13, 2014

On February 13, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Typenex Co-Investment, LLC (“Holder”) in the initial principle amount of $150,000 bearing an 10% annual interest rate, unsecured and maturing May 13, 2015. Typenex Co-Investment is committed to issue additional Convertible Promissory Notes in $50,000 tranches up to a total investment of $550,000. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a fixed conversion price of $0.025 per share subject to a reduction if the Company share price falls below the conversion price. The Investor will receive a warrant to purchase shares of the Company exercisable for a period of 5 years from the closing. The number of warrants will be calculated at 30% of the maturity amount of the tranche’s exercised by the Company. As of September 30, 2014, the Company had issued 1,500,000 warrants in accordance with the terms of this NoteThe exercise price of the warrant will be $0.025 per share. The Company recorded a debt discount in the amount of $112,688 for the note and $51,484 for the warrants in connection with the initial valuation of the derivative liability of the note and warrants to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $51,484 for the warrants at inception, a derivative liability of $112,688 for the conversion at inception, and derivative expense of $23,770 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $83,750 to be added the principal of the note. This same amount has been expensed as additional interest expense.

On September 19, 2014, the Company borrowed an additional $25,000 under this note.

As of September 30, 2014, $75,000 of the debt discount for the Note and warrants has been amortized. The fair value of the derivative liability of the Note and the warrants at September 30, 2014 is $135,438 and $33,168, respectively, resulting in a gain on the change in fair value of the derivative of $135,438 on the Note and a loss on the change in fair value of the derivative of $5,796 on the warrants in the nine months ended September 30, 2014. The Note and warrants are shown net of a debt discount of $75,000 at September 30, 2014.

See also Note 9 – Subsequent Events

Union Capital, LLC Promissory Note I April 2, 2014

On April 2, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Union Capital, LLC (“Holder”) in the original principle amount of $100,000 bearing an 9% annual interest rate, unsecured and maturing April 2, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $100,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $148,053 and derivative expense of $48,053 based on the Black Scholes Merton pricing model.

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As of September 30, 2014, $49,589 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $107,821 resulting in a gain on the change in fair value of the derivative of $1,844. The Note is shown net of a debt discount of $50,411 at September 30, 2014.

Union Capital, LLC Promissory Note III April 2, 2014

On April 2, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Union Capital, LLC (“Holder”) in the original principle amount of $100,000 bearing an 9% annual interest rate, unsecured and maturing April 2, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $105,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $155,456 and derivative expense of $50,456 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the Union Capital, LLC partially converted the Note on April 3, 2014 for 1,930,005shares of common stock for principal of $15,000 as disclosed in Note 8 resulting in a loss on settlement of promissory convertible notes of $12,599.

As of September 30, 2014, $44,630 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $106,980 resulting in a loss on the change in fair value of the derivative of $34,566. The Note is shown net of a debt discount of $45,370 at September 30, 2014.

Union Capital, LLC Promissory Note II April 2, 2014

On June 30, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Union Capital, LLC (“Holder”) in the original principle amount of $34,188 bearing an 9% annual interest rate, unsecured and maturing June 30, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $34,188 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $46,651 and derivative expense of $12,463 based on the Black Scholes Merton pricing model.

As of September 30, 2014, $8,689 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $46,123 resulting in a gain on the change in fair value of the derivative of $518. The Note is shown net of a debt discount of $25,499 at September 30, 2014.

Kodiak Capital Group Note 7.31.14

On July 31, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Kodiak Capital Group, LLC (“Holder”) in the original principle amount of $52,500 bearing a 15% annual interest rate, unsecured and maturing October 31, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the thirty trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $52,355 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $52,355 based on the Black Scholes Merton pricing model.

The proceeds from this note were used as follows: $37,500 was used to repay principal on the E World Corp. Promissory Note February 2, 2014 and $15,000 was retained by the Holder as a discount.

As of September 30, 2014, 15,064 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $79,089, resulting in a loss on the change in fair value of the derivative of $26,374 for the nine months ended September 30, 2014. The Note is shown net of debt discount of $37,291 at September 30, 2014.

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Blue Atelier Inc. Note 8.8.14

On August 5, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Blue Atelier Inc. (“Holder”) in the original principle amount of $35,000 earing a 9% annual interest rate, unsecured and maturing September 30, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $34,051 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $34,051 based on the Black Scholes Merton pricing model.

As of September 30,2014, $9,212 of the debt discount had been amortized. The fair value of the derivative liability at September 30, 2014 was $48,656, resulting in a loss on the change in fair value of the derivative liability of $48,656 for the nine months ended September 30, 2014. The Note is shown net of unamortized debt discount of $24,839 as of September 30, 2014.

E World Corp. Note 8.8.14

On August 5, 2014, the Company entered into a Convertible Promissory Note (“Note”) with E World Corp. (“Holder”) in the original principle amount of $15,000 earing a 9% annual interest rate, unsecured and maturing September 15, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $14,593 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $14,593 based on the Black Scholes Merton pricing model.

As of September 30,2014, $3,948 of the debt discount had been amortized. The fair value of the derivative liability at September 30, 2014 was $20,852, resulting in a loss on the change in fair value of the derivative liability of $6,259 for the nine months ended September 30, 2014. The Note is shown net of unamortized debt discount of $10,645 as of September 30, 2014.

The derivative liability of the Notes was measured using the Black-Scholes model based on the following assumptions:

Stock price – closing price of the Company stock on the valuation date ($0.0038-$0.145)

Exercise price – based on conversion formula on the valuation date ($0.0013-$0.1073)

Volatility – expected standard deviation based on historical volatility of the stock (213% - 546%)

Expected life – remaining life to the maturity date (0.23 years – 1.0 years)

Discount rate – Treasury bill rates based for the expected life on the valuation date (0.09%-0.15%)

Note 7 - Notes Payable

On September 26, 2014, the Company entered into a Promissory Note (“ Note”) with E World Corp. (“Holder”) in the principal amount of $71,500 bearing a 9% annual interest rate, unsecured and maturing November 10, 2014. Additionally, the Note calls for the issuance of a stock dividend equal to the loan amount. $10,250 was outstanding under this Note as of September 30, 2014. See also Note 9 – Subsequent Events.

Note 8 – Stockholders' Equity

The Company is authorized to issue an aggregate of 300,000,000 shares of common stock with a par value of $0.001. The Company is also authorized to issue 20,000,000 shares of undesignated stated value $0.001 preferred stock, of which 13,420 shares of Class A preferred stock (“Class A”) with a stated value of $10; 100,000 shares of Class B (“Class B”) preferred stock with a stated value of $10; and 100,000 shares of Class C (“Class C”) preferred stock with a stated value of $10 have been designated and authorized.

The preference term of the Class A and Class B is five years with conversion rights to common shares at any time after six months. Each Class A, Class B, and Class C is convertible into 2,857.14, 690 shares, and 592 shares of common stock, respectively. Each Class A, each Class B, and each Class C share is entitled to 2,857.14 votes, 3,450 votes, and 592 votes, respectively, on any matter that is brought to a vote of the common stock holders.

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Other Stock Issuances

On January 26, 2012, FINRA approved the 5 to 1 reverse stock split of our issued and outstanding common stock. The stock split has been retroactively applied to these financial statements resulting in a decrease in the number of shares of common stock outstanding with a corresponding increase in additional paid-in capital. All shares amounts have been retroactively restated to reflect this reverse stock split.

On April 3, 2012, the Company settled accounts payable totalling $131,878 of amounts outstanding since 2009. On April 19, 2012, the accounts payable totalling $121,878 were settled through the issuance of 13,000,000 shares of common stock. On the date of settlement the closing price of the Company’s common stock was $0.10 per share, resulting in a loss on settlement of $518,122 during the year ended December 31, 2012.

On April 17, 2012, the Board of Directors of the Company approved the issuance of 13,000,000 shares of restricted common stock to key executives and directors of the Company as a bonus incentive.

On June 27, 2012 the Company announced that its Board of Directors approved a one share for one share stock dividend of the Company’s common stock, regarding this as an effective forward split. Each shareholder of record at the close of business on June 29, 2012 received one additional share for every outstanding share held on the record date. The Articles were amended to reflect this on July 16, 2012 and this received FINRA approval on July 27, 2012.

On June 27, 2012, the Company entered into a stock purchase agreement with Diamond Transport Ltd. under which the company will sell one million shares of common stock at $0.50 per share with a closing of the sale on or before July 15, 2012 with $100,000 to be received as an advance payment on July 05, 2012. The advance payment of $100,000 was received on July 20, 2012 and a further $50,000 received on August 20, 2012 and the closing date of the transaction will be upon receipt of the outstanding balance of $350,000. As of December 31, 2012, the shares have not been issued, and as such the Company has recorded $150,000 as stock payable.

On January 22, 2013, the Company entered into an assignment agreement with E World Corp., an entity under common control, whereby E World Corp. agreed to purchase the outstanding subscription agreement from Diamond Transport Ltd. for $75,000 payable in three monthly cash installments of $25,000, with the last payment due on March 22, 2013. As of December 31, 2013, the Company has received $75,000 cash from eWorld Corp. The Company recorded the cash receipt of $75,000 as additional paid-in capital as of December 31, 2013, due to the related party relationship. The $150,000 stock payable to Diamond Transport was reversed and any further liability to Diamond Transport Ltd. was assumed by eWorld Corp.

On April 22, 2013, the Board of Directors approved the issue of 6,880 Class A Preferred Shares at $10 par value to Frank A. O’Donnell and 6,540 Class A Preferred Shares at $10 par value to Joseph L. DuRant for the conversion of debt totaling $134,200. The fair value of the shares issued was $134,200 based on the quoted market price of the shares on the date of approval on an as converted basis.

On January 20, 2014, the Board of Directors approved the issue of 38,194 of Class B Preferred Shares at $10 par value as described in Note 4.

On April 2, 2014, pursuant to an agreement, the Board of Directors approved the issue of 8,783 of Class C Preferred Shares at $10 par value to Joseph L. DuRant in exchange for the voluntary surrender of 5,200,000 shares of common stock.

On April 3, 2014, pursuant to an agreement, the Board of Directors approved the issue of 15,557 of Class C Preferred Shares at $10 par value to Green Renewable Energy Solutions, Inc. in exchange for the voluntary surrender of 9,209,334 shares of common stock. Green Renewable Energy Solutions, Inc. is wholly owned by Joseph L. DuRant, president of the Company.

On February 13, 2014, pursuant to an agreement, Carmel Advisors LLC was issued 5,000,000 shares of common stock as payment for consulting services to be provided by Carmel Advisors LLC. The services shall include, but are not limited to, the development, implementation and maintenance of an ongoing program to increase the investment community’s awareness of the Company’s activities and to stimulate the investment community’s interest in the Company.

On May 2, 2014, pursuant to an agreement, the Board of Directors approved the issue of 15,000,000 shares of common stock as partial payment for an Equity Purchase Agreement with Kodiak Capital Group, LLC. The final terms of the agreement were met by the Company on October 20, 2014. The Equity Purchase Agreement with Kodiak Capital Group, LLC, provides the Company the right to sell up to $5,000,000 of the Company’s common stock, subject to conditions the Company must satisfy as set forth in the Agreement.

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Stock issued during the quarter to date ending June 30, 2014 was valued at the closing market price of the shares on either the date approved by the Board of Directors, the date of settlement, or the date the services have been deemed rendered.

Stock Issued for Settlement of Convertible Notes Payable

Date of Issue	Stock Issues for year ended December 31, 2014	Number of Shares issued		Purpose of Issue	Conversion Price based on the Conversion Formula in the Notes		Principal and Interest Converted
January 9, 2014	LG Capital Funding, LLC		2,094,241	Debt Conversion	$	0.010	$	20,000
January 16, 2014	LG Capital Funding, LLC		3,030,303	Debt Conversion	$	0.010	$	30,000
January 30, 2014	LG Capital Funding, LLC		3,566,996	Debt Conversion	$	0.008	$	27,644
January 30, 2014	GEL Properties, LLC		2,000,000	Debt Conversion	$	0.008	$	16,796
February 27, 2014	GEL Properties, LLC		1,500,000	Debt Conversion	$	0.008	$	11,301
March 6, 2014	JMJ Financial		2,500,000	Debt Conversion	$	0.005	$	13,613
March 11, 2014	GEL Properties, LLC		251,895	Debt Conversion	$	0.008	$	1,903
March 21, 2014	LG Capital Funding, LLC		5,536,088	Debt Conversion	$	0.006	$	33,493
March 31, 2014	Matthew Morris		4,500,000	Debt Conversion	$	0.007	$	32,500
April 3, 2014	JMJ Financial		5,198,531	Debt Conversion	$	0.006	$	28,592
April 3, 2014	Union Capital, LLC		1,930,005	Debt Conversion	$	0.008	$	15,000
Total			32,108,059				$	230,841

Date of Issue	Stock Issues for year ended December 31, 2014	Number of Shares issued		Purpose of Issue	Price on date of issue		Market value of shares issued
March 31, 2014	Carmel Advisors, LLC		5,000,000	Services	$	0.017	$	86,000
May 2, 2014	Kodiak Capital		15,000,000	Services	$	0.017	$	253,500
Totals			52,108,059				$	570,341

During the nine months ended September 30, 2014, the Company issued at total of 32,108,059 shares of common stock for debt conversion for an aggregate fair value of $529,894 based on the closing price the date the stock was issued. The difference between the fair value of the shares of common stock issued of $529,894 and the principal and interest converted of $230,842 is recorded as a loss on settlement of promissory notes and interest of $299,052 in the consolidated statements of operations.

As of September 30, 2014 and December 31, 2013, the Company had 192,132,774 and 163,934,049 shares of common stock outstanding respectively..

Stock Payable

On August 14, 2012, the Company entered into 6 month professional services agreement, whereby the Company pays the consultant $5,000 cash and $5,000 worth of common stock each month. As of June 30, 2014 and December 31, 2013, the Company has recorded $30,000 in stock payable related to this contract.

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On July 1, 2012, the Company entered into a nine month professional services agreement, whereby the Company pays the consultant 250,000 share of common stock. As of June 30, 2014 and December 31, 2013, the Company has an obligation for 120,000 shares of common stock valued at $6,612.

On November 1, 2012, the Company entered into a professional services agreement, whereby the Company agreed to pay the consultant $50,000 for services for the Company's common stock. As of June 30, 2014 and December 31, 2013, the no shares have been issued and the obligation has been recorded as stock payable.

On September 20, 2012, the Company entered into an employment agreement whereby the Company agreed to issue 50,000 shares of common stock valued at $6,995 as a commencement bonus. As of June 30, 2014 and December 31, 2013, no shares have been issued and the obligation has been recorded as stock payable.

On April 22, 2013, the Board of Directors approved the issue of 5,714,286 shares of common stock to E World Corp. and 1,941,714 shares of common stock to Blue Atelier, Inc. for settlement of accounts payable totaling $26,796. The fair value of the shares to be issued is $22,968 based on the quoted market price of the shares on the date of approval. The excess of the accounts payable settled over the fair value of the shares issue of $3,828 is recorded as additional paid-in capital due to the related party relationship. As of June 30, 2014 and December 31, 2013, no shares were issued and the $22,968 for this obligation was recorded as stock payable.

At January 20, 2014, the Board of Directors approved the issue of 38,193 shares of Class B preferred stock for officer compensation for services provided in 2013 and were issued. The fair value of the shares to be issued is $574,495 based on the quoted market price of the shares on the date of approval. The excess of the accrued wages over the fair value of the shares issued of $192,565 is recorded as additional paid-in capital due to the related party relationship. As of December 31, 2013, no shares were issued and the $312,500 for this obligation was recorded as stock payable. As of June 30, 2014 the preferred shares had been issued and removed from stock payable.

On January 10, 2014, the Board of Directors approved the issue of capital stock as additional compensation for the officers and Board of Director members. The amount of dollars authorized, to whom they are authorized, and the dollar amount of shares each represent is shown in the chart below. As of September 30, 2014 this amount of $341,250 was recorded as stock payable.

	Accrued Compensation to be issued in Capital Stock		Accrued Board of Director Fee to be issued in Capital Stock		Total		Shares of Common Stock to be issued at September 30, 2014 Market Price
Joe DuRant: CEO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Roger Silverthorn: CFO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Richard Fosgitt, Director	$	93,750	$	15,000	$	108,750		4,707,792
Thomas Cote': Director		-	$	15,000	$	15,000		649,351
	$	281,250	$	60,000	$	341,250		14,772,727

On March 12, 2014 two shareholders loaned their shares to the company in exchange for a note. The note is payable when shares are available and will be paid at a 50% premium. The total shares returned to treasury were 9,500,000 shares and will be repaid with 14,250,000 shares when available and are recorded as stock payable for $213,750. The premium has been expensed as other financing costs. The shares were valued at the fair value on the day of the transaction.

On September 26, 2014, the Company entered into a Promissory Note (“ Note”) with E World Corp. (“Holder”) in the principal amount of $71,500 bearing a 9% annual interest rate, unsecured and maturing November 10, 2014. Additionally, the Note calls for the issuance of a stock dividend equal to the loan amount. $10,250 was outstanding under this Note as of September 30, 2014. See also Note 7 – Notes Payable and Note 9 – Subsequent Events. Shares of Common Stock to be issued under this note at September 30, 2014 market prices totalled 3,095,238.

Warrants

On May 13, 2014, the Company issued warrants to Typenex Co-Investment LLC for 1,500,000 shares of the Company’s common stock exercisable at $.05 per share. The warrants expire on February 13, 2019. The warrants were issued in conjunction with an advance on a promissory note issued to that entity. See also Typenex Co-Investment , LLC Promissory Note I February 13, 2014 in Note 6 – Convertible Notes.

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Stock Options

On July 1, 2014, the Company issued options to David Morgan, the Company’s CFO, to purchase 1,000,000 shares of the Company’s common stock at the closing price on July 1, 2014. The closing price on that date was $.024 per share. 500,000 of the options vest on July 1, 2015 and the remaining 500,000 vest on July 1, 2016 in accordance with an employment agreement executed on July 1, 2014 between Morgan and the Company. See also Note 4 – Related Party Transactions.

Note 9 - Subsequent Events

On May 16, 2013, the Company and Cirque Energy II, LLC announced a commitment to a merger. The Members of the Cirque Energy II, LLC will receive 43,359,487 shares of the Company’s common stock at closing and another 43,359,487 shares of common stock at such time as the stock price reaches $0.50 per share. As of September 30, 2014, the merger has not closed.

On October 3, 2014, the Company received a $40,000 tranche pursuant to the promissory note issued on September 26, 2014 to E World Corp.

On October 23, 2014, the Company received a $21,000 tranche pursuant to the promissory note issued on September 26, 2014 to E World Corp.

On October 31, 2014, the Company received a $5,000 loan pursuant to the promissory note issued on September 26, 2014 to E World. Corp.

On December 18, 2014, the Company received a $20,000 loan pursuant to a convertible promissory note issued to Union Capital.

On December 19, 2014, the Company received an $18,000 loan pursuant to the convertible promissory note issued to Typenex Co-Investment, LLC dated February 13, 2014. See Note 6 – Convertible Notes.

On December 30, 2014, the Company received a $2,000 pursuant to a promissory note issued to Frank O’Donnell. The note is unsecured and bears interest at 6%. It matures on March 31, 2015 and requires the issuance of $2,000 in shares of the Company’s Common Stock

On January 15, 2015, the Company received a $2,500 pursuant to a promissory note issued to Frank O’Donnell. The note is unsecured and bears interest at 6%. It matures on March 31, 2015 and requires the issuance of $2,500 in shares of the Company’s Common Stock

On January 20, 2015, the Company received a $3,000 pursuant to a promissory note issued to Frank O’Donnell. The note is unsecured and bears interest at 6%. It matures on March 31, 2015 and requires the issuance of $3,000 in shares of the Company’s Common Stock

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Background

Cirque Energy, Inc. (“Cirque,” the “Company,” “we,” “us,” or “our company”) was originally incorporated in Florida on July 16, 1998 under the name of Salty’s Warehouse, Inc. and was engaged in selling name-brand consumer products over the Internet. The Company focused on selling consumer electronics and audio-video equipment such as speakers, amplifiers, and tuners, though the Company also sold assorted other goods such as watches, sunglasses and sports games. On December 11, 2006, owners of an aggregate of 22,450,000 shares of our common stock sold all of the shares held by them to a group of approximately 54 purchasers. As a result of this transaction, a change of control in the Company occurred resulting in a change in its name to E World Interactive, Inc. (“E World”). At that time, E World mainly engaged in sales of online game services and media production business in mainland China.

Having operated in this sector for some time, the Company then disposed of its subsidiaries Shanghai E World China Information Technologies Co., Ltd (“E World China”) and Mojo Media Works Limited in August 2008, and following this ceased all business in online game and media production business and became a dormant shell company.

In March 2009, the Company entered into a stock purchase agreement with Blue Atelier, Inc. Blue Atelier acquired 25,000,000 newly issued common stock of E World after it had executed a forty to one reverse split of its issued and outstanding common stock and also entered into a series of agreements with various holders of convertible notes to convert its notes payable plus accumulated interest to E World common stock in the aggregate to 6,872,830 shares of common stock. As a result of this transaction, a change of control in E World occurred with Blue Atelier then owning 75% of the outstanding common stock of E World.

In May 2010, the Company acquired 100% of the outstanding common stock of Media and Technology Solutions, Inc., a Nevada corporation with a variety of media and related interests in rights and emerged from dormant shell status. The consideration for the purchase of Media and Technology was 10,000,000 shares of E World common stock. Blue Atelier Inc., the principal shareholder of Media and Technology, is also the largest shareholder in E World. Following this acquisition, E World moved its principal office to Las Vegas, Nevada. The acquisition of Media and Technology was accounted for in a manner similar to a pooling of interests in accordance with United States generally accepted accounting principles (“GAAP”) because the entities were under common control.

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On September 17, 2011 E World entered into a letter of intent (the “LOI”) with Green Renewable Energy Solutions, Inc. (“GRES”), the purpose of which to acquire the assets of GRES which included certain contracts for the acceptance, processing and disposal of construction and demolition waste. FINRA approved the name change to Green Energy Renewable Solutions, Inc. (“GERS”) and reverse split on January 26, 2012. On January 26, 2012 GERS completed a five-for-one reverse split and on February 4, 2012 E World, including its subsidiary company, Media and Technology Solutions, Inc., was spun out as a separate private company by way of share dividend with one E World share issued for every share held on the date of the reverse split approval. On February 4, 2012 GRES executed the asset purchase agreement (the “Purchase Agreement”) with GERS. Under the terms of the Purchase Agreement, GERS acquired all of the assets of GRES for 6,209,334 shares of its common stock and a further 4,604,666 common shares of deferred consideration.

GERS’ key area of business is focused on the acquisition of waste streams and maximizing their value utilizing recycling, renewable energy production, and environmentally responsible disposal strategies. On June 27, 2012, the Company approved a one-for-one stock dividend for shares held on June 29, 2012 and the dividend shares were issued following FINRA approval on July 27, 2012.

On May 15, 2013 the Company entered into a contribution agreement with Cirque Energy II, LLC (“Cirque LLC”) whereby Cirque LLC would contribute all of its assets in exchange for common stock in the Company. Included in Cirque LLC’s assets were three subsidiary limited liability companies: The Prototype Company, LLC, Gaylord Power Station, LLC, and Midland Renewable Energy Station, LLC. This contribution agreement has not yet been consummated.

In July 2013, Green Energy Renewable Solutions, Inc. changed its name to Cirque Energy, Inc. FINRA approved of the name change and change in the Company’s trading symbol is pending.

Plan of Operations

Cirque’s core business components include proprietary deployable gasification unit (“DGU”) technology and the delivery of clean energy generation solutions as an energy services company (“ESCO”).

DGU Business

· Under a contract with the Northrop Grumman Corporation, Cirque Energy investigated, obtained research and technical data on the ability to produce a mobile, deployable gasification unit capable of producing field electricity for use by the U.S. Military and other government users.

· The goal of this engagement was to determine the potential ability to develop, engineer and fabricate a DGU or system capable of converting the currently available byproducts or wastes generated by the U.S. Military in a typical forward operating base (FOB) into electricity. Specifically, waste volumes of between one and ten tons per day.

· Goal is to make systems simple to operate, highly transportable, reliable, and have minimal special training and maintenance requirements.

· Northrop Grumman and Cirque Energy are committed to continue technology development for the DGU towards commercialization.

· Northrop Grumman in partnership with Cirque Energy is producing the first working DGU prototypes for testing and demonstration for military, government, and commercial customers.

· We anticipate the deployment or the DGU prototypes.

· Under the agreement, Cirque Energy will lead development, manufacturing, and testing of the initial demonstration DGU’s, with input from Northrop Grumman.

· Upon successful demonstration, Northrop Grumman will manufacture DGU’s for exclusive sale by Northrop Grumman and Cirque Energy.

Clean Energy Generation Solutions as an Energy Services Company (“ESCO”)

Delivery of clean energy Combined Heat and Power (“CHP”) projects, to industrial, commercial, and municipalities, universities, schools, hospitals (“MUSH”) market customers as well as local, state, and federal governments.

· Projects to be developed and owned by Cirque Energy.

· Energy sold to Customer using various structures which required little or no capital outlay by Customer:

· ESPC – Energy savings performance contract; customer pays Cirque money which otherwise would have gone to utility company in exchange for guaranteed savings.

· PPA – traditional power purchase agreement.

· Services contract – energy purchased as a service, thereby allowing customer to treat project as “off-credit.”

· Lease – Cirque to design, build, finance and lease system to customer.

The Company anticipates acquiring Cirque LLC. Management expects that this acquisition will provide the new entity with several benefits:

25

· Strengthen management team to execute our business plan, includes plant operations, project development, construction, start-up, commissioning, fuel procurement and transportation.

· Skill sets of the new team mitigate execution risk.

· New and expanded pipeline of projects and programs in various stages of development.

· Expanded client relationships, large industrial clients, universities, hospitals, and utilities resulting in more opportunities.

· Expanded network of project finance relationships and contacts.

· Our team has vast experience in development, design, financing, construction, and operations, which positions us to successfully take a potential energy project from a vision to completion.

Results of Operations

Below is a comparison of results of operations for the nine months ended September 30, 2014 and September 30, 2013.

The Company reported a net loss of $2,585,815 for the nine months ended September 30, 2014 versus a net loss of $1,917,042 for the nine months ended September 30, 2013.

For the nine months ended September 30, 2014, the primary contributors to the net loss of $2,585,815 were amortization of debt discount of $735,142, executive compensation for the management team of $717,073, interest expense of $392,611, other financing costs of $346,250, loss on settlement of promissory convertible notes of $324,082, derivative expense of $191,921, a loss on settlement of debt of $171,564, professional fees of $159,703, investor relations costs of $98,026, project development costs of $79,214, and a gain on derivative liability of $730,200. For the nine months ended September 30, 2013, the primary contributors to the net loss of $1,917,042 were derivative expense of $705,470, loss on settlement of promissory convertible notes of $633,180, executive compensation for the management team of $533,212, professional fees of $269,856, amortization of debt discount of $244,969, forfeiture of deposit on landfill of $150,000, and a gain on derivative liability of $730,051.

Prior period comparisons of results are impacted by developing operations during the periods covered.

Critical Accounting Policies

The preparation of financial statements and related disclosures in conformity with GAAP requires us to make judgments, assumptions and estimates that affect the amounts reported.  Note 2 of the accompanying notes to the consolidated financial statements describe the significant accounting policies used in the preparation of the financial statements.  Certain of these significant accounting policies are considered to be critical accounting policies, as defined below.

A critical accounting policy is defined as one that is both material to the presentation of our financial statements and requires management to make difficult, subjective or complex judgments that could have a material effect on our financial condition and results of operations.  Specifically, critical accounting estimates have the following attributes:

¨ We are required to make assumptions about matters that are highly uncertain at the time of the estimate; and

¨ Different estimates we could reasonably have used, or changes in the estimate that are reasonably likely to occur, would have a material effect on our financial condition or results of operations.

Estimates and assumptions about future events and their effects cannot be determined with certainty.  We base our estimates on historical experience and on various other assumptions believed to be applicable and reasonable under the circumstances.  These estimates may change as new events occur, as additional information is obtained and as our operating environment changes.  These changes have historically been minor and have been included in the consolidated financial statements as soon as they became known.  Based on a critical assessment of our accounting policies and the underlying judgments and uncertainties affecting the application of those policies, management believes that our financial statements are fairly stated in accordance with accounting principles generally accepted in the United States, and present a meaningful presentation of our financial condition and results of operations.

a) Impairment of Long-Lived Assets and Intangible Assets

Long-lived assets and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company assesses the recoverability of the long-lived assets and intangible assets (other than goodwill) by comparing the carrying amount to the estimated future undiscounted cash flow associated with the related assets. The Company recognizes impairment of long-lived assets and intangible assets in the event that the net book value of such assets exceeds the estimated future undiscounted cash flow attributed to such assets. The Company uses estimates and judgments in its impairment tests and if different estimates or judgments had been utilized, the timing or the amount of the impairment charges could be different.

26

b) Share-based Payments

The Company records stock-based compensation issued to non-employees or other external entities for goods and services at either the fair market value of the shares issued or the value of the services received, whichever is more readily determinable, using the measurement date guidelines enumerated in FASB ASC 505-50-30.

Liquidity and Capital Resources

During the nine months ended September 30, 2014, net cash used in operating activities totaled $(1,020,221). Cash generated by financing activities was $1,011,182, resulting primarily from the issuance of convertible promissory notes and the addition to stock payable, and cash used in investing activities totaled $419. Decrease in cash for the period was $(8,620).

During the nine months ended September 30, 2013, net cash used in operating activities totaled $(387,923). Cash generated by financing activities was $558,000, resulting primarily from the issuance of convertible promissory notes, and the addition to stock payable and cash used in investing activities totaled $(155,153). Increase in cash for the period was $14,924.

Cash Flow Requirements for Operations

As of September 30, 2014 the Company had available cash of $221. Based on our historical cash needs and our business plan, we require approximately $1,200,000 for operations for the year ending December 31, 2014. We currently have legal and accounting expenses with no revenue generating operations. We rely primarily on the issuance of convertible debt and the sale of our common shares to fund our operating needs.

Going Concern

Our continuation as a going concern is dependent upon obtaining the additional working capital necessary to sustain our current status. As shown in the accompanying financial statements, the Company has an accumulated deficit of $14,090,901 at September 30, 2014. The future of the Company is dependent upon its ability to obtain additional financing. Management plans to seek additional financing through debt or the sale of the Company’s common stock through private placements. There is no assurance that the Company will raise sufficient funds to continue. The 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.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements or financing activities with special purpose entities.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of September 30, 2014. This evaluation was carried out under the supervision of the Company’s Principal Executive Officer and its Principal Financial Officer. Based upon that evaluation, the Principal Executive Officer and Principal Financial Officer concluded that, as of September 30, 2014, our disclosure controls and procedures were not effective.

We performed analysis and other post-closing procedures to ensure that our financial statements are prepared in accordance with generally accepted accounting principles. Accordingly, we believe that the financial statements included in this report fairly present, in all material respects, our financial condition, results of operations, changes in stockholders’ deficit and cash flows for the periods presented.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act are recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Principal Executive Officer and Principal Financial Officer, to allow timely decisions regarding required disclosure. Such disclosure controls and procedures are limited in their effect by the limitation of the numbers of staff available to allow for the desirable level of division of responsibilities and oversight of the controls and procedures.

A control system, no matter how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.

27

Inherent Limitations on the Effectiveness of Controls

A control system, no matter how well conceived or operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.

Management does not expect that our disclosure controls and procedures or our internal control over financial reporting will prevent or detect all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control systems are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in a cost-effective control system, no evaluation of internal control over financial reporting can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, have been or will be detected.

These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of a simple error or mistake. Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the controls. The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Projections of any evaluation of controls effectiveness to future periods are subject to risks. Over time, controls may become inadequate because of changes in conditions or deterioration in the degree of compliance with policies or procedures.

Changes in Internal Controls

Our management, with the participation of our Principal Executive Officer and Principal Financial Officer, performed an evaluation to determine whether any change in our internal controls over financial reporting occurred during the nine month period ended September 30, 2014. Based on that evaluation, our Principal Executive Officer and Principal Financial Officer concluded that no change occurred in the Company's internal control over financial reporting during the nine months ended September 30, 2014 that has materially affected, or is reasonably likely to materially affect, the Company's internal controls over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

No legal proceedings were initiated or served upon the Company in the quarterly period ended September 30, 2014. We are not currently involved in any material legal proceedings. We are not aware of any material legal proceedings pending against us.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

31.1	Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act*
31.2	Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act *
32.1	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**
101.INS	XBRL Instance Document*
101.SCH	XBRL Taxonomy Extension Schema Document*
101.CAL	XBRL Taxonomy Calculation Linkbase Document*
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document*
101.LAB	XBRL Taxonomy Label Linkbase Document*
101.PRE	XBRL Taxonomy Presentation Linkbase Document*

* Filed herewith

** Furnished herewith

28

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

		CIRQUE ENERGY, INC.
February 10, 2015	By:	/s/ Joseph L. DuRant
		Joseph L. DuRant Chief Executive Officer (Principal Executive Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, this Report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

February 10, 2015	By:	/s/ Joseph L. DuRant
		Joseph L. DuRant Chief Executive Officer, President and Director (Principal Executive Officer)
February 10, 2015	By:	/s/ David W. Morgan
		David W. Morgan Chief Financial Officer (Principal Financial Officer)

29

EX-31.1

Exhibit 31.1

Certification of the Chief Executive Officer

Pursuant to §240.13a- 14 or §240. 15d- 14 of the Securities Exchange Act of 1934, as amended

I, Joseph L. DuRant, certify that:

1.          I have reviewed this Quarterly Report on Form 10-Q for the period ended September 30, 2014 of Cirque Energy, Inc.;

2.          Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.          Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.          The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

a)       designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b)       designed such internal controls over financial reporting, or caused such internal controls over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)       evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d)       disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5.          The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent function):

a)       all significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)       any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: February 10, 2015

By:	/s/ Joseph L. DuRant
	Name: Joseph L. DuRant
	Title: Chief Executive Officer
	(Principal Executive Officer)

EX-31.2

Exhibit 31.2

Certification of the Chief Financial Officer

Pursuant to §240.13a- 14 or §240. 15d- 14 of the Securities Exchange Act of 1934, as amended

I, David W. Morgan, certify that:

1.          I have reviewed this Quarterly Report on Form 10-Q for the period ended September 30, 2014 of Cirque Energy, Inc.;

2.          Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.          Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.          The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

a)        designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

b)        designed such internal controls over financial reporting, or caused such internal controls over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)        evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d)        disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5.          The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent function):

a)        all significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b)        any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting.

Date: February 10, 2015

By:	/s/ David W. Morgan
	Name: David W. Morgan
	Title: Chief Financial Officer
	(Principal Financial Officer)

EX-32.1

Exhibit 32.1

Certification Pursuant to 18 U.S.C. Section 1350

(as adopted pursuant to Section 906 of the Sarbanes−Oxley Act of 2002)

In connection with this quarterly report of Cirque Energy, Inc. (the “Company”) on Form 10−Q for the period ended September 30, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), we, Joseph L. DuRant, Chief Executive Officer of the Company, and David W. Morgan, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes−Oxley Act of 2002, that, to our knowledge:

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: February 10, 2015

/s/ Joseph L. DuRant

Joseph L. DuRant

Chief Executive Officer

(Principal Executive Officer)

/s/ David W. Morgan

David W. Morgan

Chief Financial Officer

(Principal Financial Officer)

XML

Subsequent Events (Details Textual) (USD $)	0 Months Ended		1 Months Ended
	May 16, 2013	Jan. 15, 2015	Jan. 20, 2015	Dec. 30, 2014	May 20, 2013	Dec. 19, 2014	Dec. 18, 2014	Oct. 31, 2014	Oct. 23, 2014	Oct. 03, 2014
Cirque Energy Ii, Llc [Member]
Subsequent Event [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	43,359,487
Business Acquisition Contingent Consideration Shares Issued And Issuable	43,359,487
Business Acquisition, Share Price	$ 0.50
Blue Atelier, Inc [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					6.00%
Subsequent Event [Member] | Typenex Co-Investment LLC [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount						$ 18,000
Subsequent Event [Member] | Frank O Donnell [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		6.00%	6.00%	6.00%
Debt Instrument, Face Amount		2,500	3,000	2,000
Debt Instrument, Maturity Date		Mar. 31, 2015	Mar. 31, 2015	Mar. 31, 2015
Common stock Value Issuable		2,500	3,000	2,000
Subsequent Event [Member] | Union Capital LLC [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount							20,000
Subsequent Event [Member] | E World [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount								$ 5,000	$ 21,000	$ 40,000

XML

Related Party Transactions (Details 3) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	$ 281,250	$ 69,427
Accrued board of director fee to be issued in capital stock	60,000
Total	341,250
Shares of common stock to be issued at september 30, 2014 market price	14,772,727
Joe Durant [Member]
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	93,750
Accrued board of director fee to be issued in capital stock	15,000
Total	108,750
Shares of common stock to be issued at september 30, 2014 market price	4,707,792
Roger Silverthorn [Member]
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	93,750
Accrued board of director fee to be issued in capital stock	15,000
Total	108,750
Shares of common stock to be issued at september 30, 2014 market price	4,707,792
Richard Fosgitt, Director [Member]
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	93,750
Accrued board of director fee to be issued in capital stock	15,000
Total	108,750
Shares of common stock to be issued at september 30, 2014 market price	4,707,792
Thomas Cote', Director [Member]
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	0
Accrued board of director fee to be issued in capital stock	15,000
Total	$ 15,000
Shares of common stock to be issued at september 30, 2014 market price	649,351

XML

Going Concern

9 Months Ended

Sep. 30, 2014

Going Concern [Abstract]

Going Concern Disclosure [Text Block]

Note 3 – Going Concern

The accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern. The Company has reported no sales during the periods presented and has an accumulated deficit of $14,090,901. Our ability to continue as a going concern is dependent upon the creation of profitable operations. The Company has operated principally with the assistance of interest free loan advances and convertible debt from its major shareholders. We also intend to use other borrowings and security sales to mitigate the effects of our cash position, however, no assurance can be given that debt or equity financing, if and when required, will be available. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded assets and classification of liabilities that might be necessary should we be unable to continue as a going concern.

XML

Notes Payable (Details Textual) (USD $)	0 Months Ended	1 Months Ended
	Aug. 05, 2014	Sep. 26, 2014	Sep. 30, 2014
Debt Instrument [Line Items]
Debt instrument Amount Outstanding			$ 10,250
E World Corp [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount	$ 15,000	$ 71,500
Debt Instrument, Interest Rate, Stated Percentage	9.00%	9.00%
Debt Instrument, Maturity Date	Sep. 15, 2014	Nov. 10, 2014

XML

Convertible Notes (Details Textual) (USD $)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended	0 Months Ended	1 Months Ended		0 Months Ended		1 Months Ended		0 Months Ended		1 Months Ended	0 Months Ended	1 Months Ended			0 Months Ended	1 Months Ended						0 Months Ended	1 Months Ended	0 Months Ended		1 Months Ended	3 Months Ended	1 Months Ended	0 Months Ended		1 Months Ended
	Apr. 19, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Aug. 05, 2014	Mar. 31, 2014	Jun. 26, 2013	Apr. 15, 2014	Jul. 10, 2013	Apr. 23, 2014	Dec. 23, 2013	Apr. 03, 2014	Dec. 02, 2013	May 30, 2013	Mar. 06, 2014	Aug. 18, 2013	Jun. 30, 2014	Sep. 25, 2013	Dec. 09, 2013	Jan. 30, 2014	Jul. 18, 2013	Aug. 30, 2013	Sep. 18, 2013	Nov. 18, 2013	Nov. 27, 2013	Jan. 16, 2014	Dec. 30, 2013	Nov. 08, 2013	Jan. 06, 2014	Jan. 20, 2014	Mar. 31, 2014	Jan. 21, 2014	Feb. 13, 2014	Apr. 02, 2014	Sep. 30, 2014	Jul. 31, 2014	Sep. 26, 2014	Sep. 19, 2014
Convertible Notes [Line Items]
Debt instrument, unamortized discount		$ 277,203		$ 277,203		$ 360,986																															$ 277,203
Derivative Liability		1,153,837		1,153,837		1,055,755																															1,153,837
Derivative, Gain (Loss) on Derivative, Net		53,118	492,900	730,200	730,051
Amortization Of Debt Discount (Premium)		193,734	41,628	735,142	244,969
Debt Conversion, Converted Instrument, Shares Issued	13,000,000			32,108,059
Debt Conversion, Converted Instrument, Amount				529,893		1,427,914
Gains (Losses) on Extinguishment of Debt				(171,564)	0
Interest expense		(124,837)	(40,283)	(392,611)	(30,962)
Debt Instrument, Unused Borrowing Capacity, Amount																																								25,000
Maximum [Member]
Convertible Notes [Line Items]
Share Price		$ 0.145		$ 0.145																																	$ 0.145
Fair Value Assumptions, Exercise Price		$ 0.1073		$ 0.1073																																	$ 0.1073
Fair Value Assumptions, Expected Volatility Rate				546.00%
Fair Value Assumptions, Expected Term				1 year
Fair Value Assumptions, Risk Free Interest Rate				0.15%
Minimum [Member]
Convertible Notes [Line Items]
Share Price		$ 0.0038		$ 0.0038																																	$ 0.0038
Fair Value Assumptions, Exercise Price		$ 0.0013		$ 0.0013																																	$ 0.0013
Fair Value Assumptions, Expected Volatility Rate				213.00%
Fair Value Assumptions, Expected Term				2 months 23 days
Fair Value Assumptions, Risk Free Interest Rate				0.09%
Blue Atelier, Inc [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount							35,000
Debt Instrument, Interest Rate, Stated Percentage							9.00%
Debt Conversion, Description							conversion price calculated at 50% of the market price
Debt instrument, unamortized discount							34,051
Derivative Liability		48,656		48,656			34,051																														48,656
Derivative, Gain (Loss) on Derivative, Net				48,656
Amortization Of Debt Discount (Premium)				9,212
Debt Instrument, Maturity Date							Sep. 30, 2014
Debt Instrument Original Issue Discount				24,839
Asher Enterprises Promissory Note VII [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount									32,500
Debt Instrument, Interest Rate, Stated Percentage									8.00%
Debt Conversion, Description									conversion price calculated at 58% of the market price
Debt instrument, unamortized discount									32,500
Derivative Liability									75,198
Interest Expense, Trading Liabilities									42,498
Derivative, Gain (Loss) on Derivative, Net				60,064
Amortization Of Debt Discount (Premium)				10,119
Debt Conversion, Converted Instrument, Shares Issued								4,500,000
Debt Conversion, Converted Instrument, Amount								32,500
Gains (Losses) on Extinguishment of Debt				35,000
Debt Instrument, Maturity Date									Mar. 26, 2014
Asher Enterprises Promissory Note VIII [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount											32,500
Debt Instrument, Interest Rate, Stated Percentage											8.00%
Debt Conversion, Description											conversion price calculated at 58% of the market price
Debt instrument, unamortized discount											32,500
Derivative Liability											68,097
Interest Expense, Trading Liabilities											35,597
Derivative Liability, Fair Value, Amount Not Offset Against Collateral		49,744		49,744																																	49,744
Derivative, Gain (Loss) on Derivative, Net				10,563
Amortization Of Debt Discount (Premium)				32,500
Debt Instrument, Maturity Date											Apr. 08, 2014
Penalty For Securities And Exchange Commission										16,250
Asher Enterprises Promissory Note IX [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount													47,500
Debt Instrument, Interest Rate, Stated Percentage													8.00%
Debt Conversion, Description													conversion price calculated at 58% of the market price
Debt instrument, unamortized discount													47,500
Derivative Liability													69,489
Interest Expense, Trading Liabilities													21,989
Derivative Liability, Fair Value, Amount Not Offset Against Collateral		108,282		108,282																																	108,282
Amortization Of Debt Discount (Premium)				30,511
Debt Conversion, Converted Instrument, Amount												47,500
Gains (Losses) on Extinguishment of Debt				35,000								21,281
Debt Instrument, Maturity Date													Sep. 23, 2014
Proceeds from Notes Payable												72,531
JMJ Financial Promissory Note III [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																25,000
Debt instrument, unamortized discount																32,481
Derivative Liability		6,622		6,622												280,960																					6,622
Interest Expense, Trading Liabilities																255,960
Derivative, Gain (Loss) on Derivative, Net				8,093
Amortization Of Debt Discount (Premium)				13,348
Debt Conversion, Converted Instrument, Shares Issued														919,671	7,400,000
Debt Conversion, Converted Instrument, Amount														32,481	28,897
Gains (Losses) on Extinguishment of Debt															252,303
Discount Received On Legal Cost																7,481
JMJ Financial Promissory Note IV [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																		30,000
Debt instrument, unamortized discount																		35,377
Derivative Liability		74,290		74,290														51,643																			74,290
Interest Expense, Trading Liabilities																		21,643
Amortization Of Debt Discount (Premium)				22,292
Debt Conversion, Converted Instrument, Shares Issued														4,278,860			2,500,400
Debt Conversion, Converted Instrument, Amount														35,377
Gains (Losses) on Extinguishment of Debt				58,791
Debt Instrument Original Issue Discount																		5,377
JMJ Financial Promissory Note V [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																				25,000
Debt instrument, unamortized discount																				29,481
Derivative Liability																			48,263	47,618
Interest Expense, Trading Liabilities																				22,618
Derivative, Gain (Loss) on Derivative, Net																			17,298
Amortization Of Debt Discount (Premium)				29,481
Debt Instrument Original Issue Discount				7,027																4,481
Penalty For Securities And Exchange Commission										14,741
JMJ Financial Promissory Note VI [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																					50,000
Debt instrument, unamortized discount																					58,962
Derivative Liability		97,427		97,427																	434,130																97,427
Interest Expense, Trading Liabilities																					384,130
Derivative, Gain (Loss) on Derivative, Net				35,358
Amortization Of Debt Discount (Premium)				47,654
Debt Instrument Original Issue Discount				26,169																	8,962
Penalty For Securities And Exchange Commission										29,481
LG Capital Funding, LLC Promissory Note II [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																							26,500
Debt Instrument, Interest Rate, Stated Percentage																							8.00%
Debt Conversion, Description																							conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																							26,500
Derivative Liability		60,192		60,192																			84,191														60,192
Interest Expense, Trading Liabilities																							57,691
Amortization Of Debt Discount (Premium)				10,445
Debt Conversion, Converted Instrument, Shares Issued																						3,566,996
Debt Conversion, Converted Instrument, Amount																						26,500
Gains (Losses) on Extinguishment of Debt				19,440
Interest expense																						1,144
Debt Instrument, Maturity Date																							Apr. 16, 2014
LG Capital Funding, LLC Promissory Note III [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																								32,000
Debt Instrument, Interest Rate, Stated Percentage																								8.00%
Debt Conversion, Description																								conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																								32,000
Derivative Liability		74,338		74,338																				66,705													74,338
Interest Expense, Trading Liabilities																								34,705
Amortization Of Debt Discount (Premium)				17,582
Debt Conversion, Converted Instrument, Shares Issued								5,536,088
Debt Conversion, Converted Instrument, Amount								32,000
Gains (Losses) on Extinguishment of Debt				91,069
Interest expense								1,493
Debt Instrument, Maturity Date																								May 27, 2014
LG Capital Funding, LLC Promissory Note IV [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																									26,500
Debt Instrument, Interest Rate, Stated Percentage																									8.00%
Debt Conversion, Description																									conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																									26,500
Derivative Liability		54,475		54,475																					45,285												54,475
Interest Expense, Trading Liabilities																									18,785
Derivative, Gain (Loss) on Derivative, Net				6,910
Amortization Of Debt Discount (Premium)				26,500
Debt Instrument, Maturity Date																									Jun. 27, 2014
Debt Instrument Original Issue Discount				0
Penalty For Securities And Exchange Commission										13,250
LG Capital Funding, LLC Promissory Note VI [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																										30,000
Debt Instrument, Interest Rate, Stated Percentage																										8.00%
Debt Conversion, Description																										conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																										30,000
Derivative Liability		60,173		60,173																						77,099											60,173
Interest Expense, Trading Liabilities																										47,099
Derivative, Gain (Loss) on Derivative, Net				22,287
Amortization Of Debt Discount (Premium)				30,000
Debt Instrument, Maturity Date																										Aug. 18, 2014
Debt Instrument Original Issue Discount				0
Penalty For Securities And Exchange Commission										15,000
LG Capital Funding, LLC Promissory Note VII [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																											26,500
Debt Instrument, Interest Rate, Stated Percentage																											8.00%
Debt Conversion, Description																											conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																											26,500
Derivative Liability																			53,153								214,287
Interest Expense, Trading Liabilities																											187,787
Derivative, Gain (Loss) on Derivative, Net																			36,933
Amortization Of Debt Discount (Premium)				20,869
Debt Instrument, Maturity Date																											Aug. 27, 2014
Debt Instrument Original Issue Discount				0
Penalty For Securities And Exchange Commission										13,250
LG Capital Funding, LLC Promissory Note VIII [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																													50,000
Debt Instrument, Interest Rate, Stated Percentage																													8.00%
Debt Conversion, Description																													conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																													50,000
Derivative Liability		135,553		135,553																									136,117								135,553
Interest Expense, Trading Liabilities																													86,117
Amortization Of Debt Discount (Premium)				49,818
Debt Conversion, Converted Instrument, Shares Issued																												5,124,544
Debt Conversion, Converted Instrument, Amount																												50,000
Gains (Losses) on Extinguishment of Debt				54,585
Debt Instrument, Maturity Date																													Sep. 30, 2014
Proceeds From Notes Payable In Cash																													50,000
Matthew Morris Promissory Note I [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																														46,500
Debt Instrument, Interest Rate, Stated Percentage																														8.00%
Debt Conversion, Description																														conversion price calculated at 65% of the market price
Debt instrument, unamortized discount																														46,500
Derivative Liability		55,789		55,789																										62,721							55,789
Interest Expense, Trading Liabilities																														16,221
Derivative, Gain (Loss) on Derivative, Net				4
Amortization Of Debt Discount (Premium)				46,500
Debt Instrument, Maturity Date																														Aug. 08, 2014
Debt Instrument Original Issue Discount				0
LG Capital Funding, LLC Promissory Note IX [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																															52,000
Debt Instrument, Interest Rate, Stated Percentage																															8.00%
Debt Conversion, Description																															conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																															52,000
Derivative Liability		104,300		104,300																											98,265						104,300
Interest Expense, Trading Liabilities																															46,265
Derivative, Gain (Loss) on Derivative, Net				4,365
Amortization Of Debt Discount (Premium)				52,000
Debt Instrument, Maturity Date																															Sep. 30, 2014
Debt Instrument Original Issue Discount				0
Penalty For Securities And Exchange Commission										26,000
GEL Properties, LLC Promissory Note I [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																																30,000
Debt Instrument, Interest Rate, Stated Percentage																																6.00%
Debt Conversion, Description																																conversion price calculated at 65% of the market price
Debt instrument, unamortized discount																																30,000
Derivative Liability		43,649		43,649																												43,649					43,649
Interest Expense, Trading Liabilities																																13,649
Amortization Of Debt Discount (Premium)				30,000
Debt Conversion, Converted Instrument, Shares Issued																																	3,751,895
Debt Conversion, Converted Instrument, Amount																																	30,000
Gains (Losses) on Extinguishment of Debt				3,600
Debt Instrument, Maturity Date																																Jan. 21, 2015
GEL Properties, LLC Promissory Note II [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																																		65,000
Debt Instrument, Interest Rate, Stated Percentage																																		6.00%
Debt Conversion, Description																																		conversion price calculated at 65% of the market price
Debt instrument, unamortized discount																																		65,000
Derivative Liability		53,610		53,610																														86,035			53,610
Interest Expense, Trading Liabilities																																		21,035
Derivative, Gain (Loss) on Derivative, Net				13,481
Amortization Of Debt Discount (Premium)				4,877
Debt Instrument, Maturity Date																																		Jan. 21, 2015
Debt Instrument Original Issue Discount				20,123
Typenex Co-Investment, LLC Promissory Note I [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																																			150,000
Debt Instrument, Interest Rate, Stated Percentage																																			10.00%
Debt instrument, unamortized discount																																			112,688
Derivative Liability		135,438		135,438																															51,484		135,438
Interest Expense, Trading Liabilities																																			23,770
Derivative, Gain (Loss) on Derivative, Net				5,796
Amortization Of Debt Discount (Premium)				75,000
Debt Instrument, Maturity Date																																			May 13, 2015
Debt Instrument Original Issue Discount				75,000
Warrants Expiration Term																																			5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.025		$ 0.025																															$ 0.025		$ 0.025
Derivative Liability, Fair Value, Gross Liability		135,438		135,438																																	135,438
Penalty For Securities And Exchange Commission										83,750
Commited Tranunche Convertible Promissory Note																																			50,000
Maximum Investment AllowableIn Convertible Notes																																			550,000
Warrants To Purchase Common Stock				1,500,000
Typenex Co-Investment, LLC Promissory Note I [Member] | Warrant [Member]
Convertible Notes [Line Items]
Derivative Liability, Fair Value, Gross Liability		33,168		33,168																																	33,168
Union Capital, LLC Promissory Note I [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																																				100,000
Debt Instrument, Interest Rate, Stated Percentage																																				9.00%
Debt Conversion, Description																																				conversion price calculated at 58% of the market price
Debt instrument, unamortized discount																																				100,000
Derivative Liability		107,821		107,821																																148,053	107,821
Interest Expense, Trading Liabilities																																				48,053
Derivative, Gain (Loss) on Derivative, Net				1,844
Amortization Of Debt Discount (Premium)																																					49,589
Debt Instrument, Maturity Date																																				Apr. 02, 2015
Debt Instrument Original Issue Discount				50,411
Union Capital, LLC Promissory Note III [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																																				100,000
Debt Instrument, Interest Rate, Stated Percentage																																				9.00%
Debt Conversion, Description																																				conversion price calculated at 58% of the market price
Debt instrument, unamortized discount																																				105,000
Derivative Liability		106,980		106,980																																155,456	106,980
Interest Expense, Trading Liabilities																																				50,456
Derivative, Gain (Loss) on Derivative, Net				34,566
Amortization Of Debt Discount (Premium)				44,630
Debt Conversion, Converted Instrument, Shares Issued														1,930,005
Debt Conversion, Converted Instrument, Amount														15,000
Gains (Losses) on Extinguishment of Debt														12,599
Debt Instrument, Maturity Date																																				Apr. 02, 2015
Debt Instrument Original Issue Discount				45,370
Union Capital, LLC Promissory Note II [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																																				34,188
Debt Instrument, Interest Rate, Stated Percentage																																				9.00%
Debt Conversion, Description																																				conversion price calculated at 58% of the market price
Debt instrument, unamortized discount																																				34,188
Derivative Liability		46,123		46,123																																46,651	46,123
Interest Expense, Trading Liabilities																																				12,463
Derivative, Gain (Loss) on Derivative, Net				518
Amortization Of Debt Discount (Premium)				8,689
Debt Instrument, Maturity Date																																				Jun. 30, 2015
Debt Instrument Original Issue Discount				25,499
Kodiak Capital Group [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																																						52,500
Debt Instrument, Interest Rate, Stated Percentage																																						15.00%
Debt Conversion, Description																																						conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																																						52,355
Derivative Liability		79,089		79,089																																	79,089	52,355
Derivative, Gain (Loss) on Derivative, Net				26,374
Amortization Of Debt Discount (Premium)				15,064
Debt Instrument, Maturity Date																																						Oct. 31, 2014
Debt Instrument Original Issue Discount				37,291
Proceeds from (Repayments of) Debt																																						37,500
E World Corp [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount							15,000																																71,500
Debt Instrument, Interest Rate, Stated Percentage							9.00%																																9.00%
Debt Conversion, Description							conversion price calculated at 50% of the market price
Debt instrument, unamortized discount							14,593																															15,000
Derivative Liability		20,852		20,852			14,593																														20,852
Derivative, Gain (Loss) on Derivative, Net				6,259
Amortization Of Debt Discount (Premium)				3,948
Debt Instrument, Maturity Date							Sep. 15, 2014																																Nov. 10, 2014
Debt Instrument Original Issue Discount				$ 10,645

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Stockholders' Equity (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Stock dividend split [Line Items]
Issuance of common stock	$ 230,842
Convertible Debt [Member]
Stock dividend split [Line Items]
Stock Issued	32,108,059
Issuance of common stock	230,841
Debt Services [Member]
Stock dividend split [Line Items]
Stock Issued	52,108,059
Issuance of common stock	570,341
JMJ Financial One [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Mar. 06, 2014
Stock Issued	2,500,000
Description	Debt Conversion
Price	$ 0.005
Issuance of common stock	13,613
JMJ Financial Two [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Apr. 03, 2014
Stock Issued	5,198,531
Description	Debt Conversion
Price	$ 0.006
Issuance of common stock	28,592
LG Capital Funding LLC One [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Jan. 09, 2014
Stock Issued	2,094,241
Description	Debt Conversion
Price	$ 0.010
Issuance of common stock	20,000
LG Capital Funding LLC Two [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Jan. 16, 2014
Stock Issued	3,030,303
Description	Debt Conversion
Price	$ 0.010
Issuance of common stock	30,000
LG Capital Funding LLC Three [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Jan. 30, 2014
Stock Issued	3,566,996
Description	Debt Conversion
Price	$ 0.008
Issuance of common stock	27,644
GEL Properties, LLC One [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Jan. 30, 2014
Stock Issued	2,000,000
Description	Debt Conversion
Price	$ 0.008
Issuance of common stock	16,796
GEL Properties, LLC Two [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Feb. 27, 2014
Stock Issued	1,500,000
Description	Debt Conversion
Price	$ 0.008
Issuance of common stock	11,301
GEL Properties, LLC Three [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Mar. 11, 2014
Stock Issued	251,895
Description	Debt Conversion
Price	$ 0.008
Issuance of common stock	1,903
LG Capital Funding LLC Four [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Mar. 21, 2014
Stock Issued	5,536,088
Description	Debt Conversion
Price	$ 0.006
Issuance of common stock	33,493
Matthew Morris [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Mar. 31, 2014
Stock Issued	4,500,000
Description	Debt Conversion
Price	$ 0.007
Issuance of common stock	32,500
Camel Advisor LLC [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Mar. 31, 2014
Stock Issued	5,000,000
Description	Services
Price	$ 0.017
Issuance of common stock	86,000
Union Capital, LLC [Member]
Stock dividend split [Line Items]
Date Of Board Approval	Apr. 03, 2014
Stock Issued	1,930,005
Description	Debt Conversion
Price	$ 0.008
Issuance of common stock	15,000
Kodiak Capital [Member]
Stock dividend split [Line Items]
Date Of Board Approval	May 02, 2014
Stock Issued	15,000,000
Description	Services
Price	$ 0.017
Issuance of common stock	$ 253,500

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Stockholders' Equity (Details 1) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	$ 281,250	$ 69,427
Accrued Board of Director Fee to be issued in Capital Stock	60,000
Total	341,250
Shares of Common Stock to be issued at Septembe 30, 2014 Market Price	14,772,727
Joe Durant [Member]
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	93,750
Accrued Board of Director Fee to be issued in Capital Stock	15,000
Total	108,750
Shares of Common Stock to be issued at Septembe 30, 2014 Market Price	4,707,792
Roger Silverthorn [Member]
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	93,750
Accrued Board of Director Fee to be issued in Capital Stock	15,000
Total	108,750
Shares of Common Stock to be issued at Septembe 30, 2014 Market Price	4,707,792
Richard Fosgitt, Director [Member]
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	93,750
Accrued Board of Director Fee to be issued in Capital Stock	15,000
Total	108,750
Shares of Common Stock to be issued at Septembe 30, 2014 Market Price	4,707,792
Thomas Cote': Director [Member]
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	0
Accrued Board of Director Fee to be issued in Capital Stock	15,000
Total	$ 15,000
Shares of Common Stock to be issued at Septembe 30, 2014 Market Price	649,351

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Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

Note 2 - Summary of Significant Accounting Policies

a) Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are summarized below.

b) Principles of Consolidation

The consolidated financial statements include the accounts of Cirque Energy Inc. and its wholly owned subsidiaries. On July 27, 2011 the Company incorporated a new wholly owned subsidiary eWorld Corp. and on May 24, 2010, the company had acquired 100% of the outstanding stock of Media and Technology Solutions, Inc. On the date of acquisition, Media and Technology was 95% owned by Blue Atelier, Inc., the majority shareholder of the Company and the acquisition was accounted by means of a pooling of the entities from the date of inception of Media and Technology on February 1, 2010 because the entities were under common control. All significant inter-company transactions and balances have been eliminated. Ownership of Media and Technology Solutions, Inc. was transferred to E World Corp., a transaction which had no effect on the consolidated financial statements at December 31, 2011. On February 4, 2012, E World Corp. was spun-out of the Company. On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a solely owned subsidiary for the sole purpose of acquiring the Davison Landfill. All significant inter-company transactions and balances have been eliminated.

c) Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents.

d) Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and footnotes thereto. Actual results could differ from those estimates.

e) Significant Risks and Uncertainties

The Company's management believes that changes in any of the following areas could have a material adverse effect on the Company's future financial position, results of operations or cash flows: the Company's limited operating history; the Company’s ability to acquire new companies with profitable operations; the company’s ability to generate revenue and positive cash flow; advances and trends in new technologies and industry standards; competition from other competitors; regulatory related factors; risks associated with the Company's ability to attract and retain employees necessary to support its growth; and risks associated with the Company's growth strategies.

f) Impairment of Long-Lived Assets and Intangible Assets

Long-lived assets and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company assesses the recoverability of the long-lived assets and intangible assets (other than goodwill) by comparing the carrying amount to the estimated future undiscounted cash flow associated with the related assets. The Company recognizes impairment of long-lived assets and intangible assets in the event that the net book value of such assets exceeds the estimated future undiscounted cash flow attributed to such assets. The Company uses estimates and judgments in its impairment tests and if different estimates or judgments had been utilized, the timing or the amount of the impairment charges could be different.

g) Leases

Leases for which substantially all of the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases.

h) Taxation

The Company accounts for income taxes under the provisions of Financial Accounting Standards Board’s Accounting Standards Codification (“ASC”) 740, “Income Taxes”. Under ASC 740, income taxes are accounted for under the asset and liability method. Deferred taxes are determined based upon differences between the financial reporting and tax bases of assets and liabilities at currently enacted statutory tax rates for the years in which the differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation allowance is provided on deferred tax assets to the extent that it is more likely than not that such deferred tax assets will not be realized. The total income tax provision includes current tax expenses under applicable tax regulations and the change in the balance of deferred tax assets and liabilities. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on technical merits. Income tax provisions must meet a more likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods.

i) Basic and Diluted Net Earnings (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 205-10, which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all potentially dilutive common shares outstanding during the period. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive shares if their effect is anti-dilutive and is not presented in the accompanying statements.

j) Fair value of Financial Instruments

The carrying value of the Company’s financial instruments, including cash, amounts due to shareholders/related parties and accounts and other payables approximate their respective fair values due to the immediate or short-term maturity of these instruments.

It is management’s opinion that the Company is not exposed to significant interest, price or credit risks arising from these financial instruments.

k) Concentration of Credit Risk

Financial instruments that potentially expose the Company to significant concentrations of credit risk consist principally of cash. The Company places its cash with financial institutions with high-credit ratings.

l) Stock-Based Compensation

The Company has adopted FASB Accounting Standards Codification Topic 718-10, “Compensation- Stock Compensation” (“ASC 718-10”) which requires the measurement and recognition of compensation expense for all stock-based payment awards made to employees and directors. Under the fair value recognition provisions of ASC 718-10, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the vesting period.

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.

m) Recent Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-10, “Development Stage Entities”. The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively. The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements from the Company.

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Stockholders' Equity (Details Textual) (USD $)	0 Months Ended	1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended		1 Months Ended	0 Months Ended		1 Months Ended					0 Months Ended			1 Months Ended		0 Months Ended	1 Months Ended	0 Months Ended
	Apr. 03, 2012	Apr. 19, 2012	Jan. 26, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2013	Jan. 20, 2014	Apr. 02, 2014	Apr. 03, 2014	May 20, 2013	Apr. 22, 2013	Mar. 31, 2009	Sep. 26, 2014	Jan. 22, 2013	Feb. 13, 2014	Mar. 12, 2014	Aug. 14, 2014	Nov. 30, 2012	Jul. 31, 2012	May 02, 2014	Jul. 31, 2014	May 13, 2014	Feb. 02, 2014	Jun. 30, 2014	Sep. 30, 2012	Apr. 17, 2012	Aug. 20, 2012	Jul. 20, 2012	Jul. 05, 2012	Jun. 27, 2012	Dec. 19, 2014
Stockholders' Equity [Line Items]
Common stock, shares authorized				300,000,000		300,000,000			300,000,000
Common stock, par value (in dollars per share)				$ 0.001		$ 0.001			$ 0.001
Debt Conversion, Original Debt, Amount	$ 131,878	$ 121,878
Debt Conversion Additional Cost To Financing Cost								518,122
Common stock, shares outstanding				192,132,774		192,132,774			163,934,049
Professional fees				30,794	86,600	159,703	269,856
Issuance of common stock for cash								150,000
Debt Conversion, Converted Instrument, Shares Issued		13,000,000				32,108,059
Preferred Stock, Par or Stated Value Per Share				$ 0.001		$ 0.001			$ 0.001
Stock Issued During Period, Value, New Issues						230,842
Preferred Stock Shares Authorized Undesignated				20,000,000		20,000,000
Preferred Stock Par Or Stated Value Per Share Undesignated				$ 0.001		$ 0.001
Gains (Losses) on Extinguishment of Debt						(171,564)	0
Common Stock Value				192,130		192,130			163,931	574,495
Stockholders' Equity, Reverse Stock Split			5 to 1 reverse split
Convertible Preferred Stock, Terms of Conversion						five years
Stock Issued During Period Value Isuued For Debt						(133,599)
Debt instrument Amount Outstanding				10,250		10,250
Common Stock [Member]
Stockholders' Equity [Line Items]
Price								$ 0.10
Common stock, shares outstanding				192,132,774		192,132,774			163,934,049
Issuance of common stock for cash (in shares)								0
Issuance of common stock for cash								0
Debt Conversion, Converted Instrument, Shares Issued						32,108,059			101,297,199
Stock Issued During Period, Shares, Share-based Compensation, Gross								13,000,000
Stock Issued During Period, Shares, Issued for Services								1,610,824
Stock Issued During Period Shares Issued For Debt						(23,909,334)
Stock Issued During Period Value Isuued For Debt						(23,909)
Series A Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued				13,420		13,420
Preferred Stock, Par or Stated Value Per Share				$ 10		$ 10
Convertible Preferred Stock [Member]
Stockholders' Equity [Line Items]
Debt Conversion, Original Debt, Amount						529,894
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights						convertible into 2,857.14, 690 shares, and 592 shares of common stock, respectively. Each Class A, each Class B, and each Class C share is entitled to 2,857.14 votes, 3,450 votes, and 592 votes, respectively
Gains (Losses) on Extinguishment of Debt						299,052
Preferred Class A [Member]
Stockholders' Equity [Line Items]
Issuance of common stock for cash (in shares)								0
Issuance of common stock for cash								0
Debt Conversion, Converted Instrument, Shares Issued									0
Preferred Stock Shares Issued				13,420		13,420			13,420
Preferred Stock, Par or Stated Value Per Share				$ 10		$ 10			$ 10
Stock Issued During Period, Shares, Share-based Compensation, Gross								0
Stock Issued During Period, Shares, Issued for Services								0
Preferred Class B [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued				38,193		38,193
Preferred Stock, Par or Stated Value Per Share				$ 10		$ 10				$ 10
Preferred Stock Shares Authorized Undesignated				100,000		100,000
Preferred Stock Par Or Stated Value Per Share Undesignated				$ 10		$ 10
Related Party Transaction, Due from (to) Related Party										192,565
Preferred Shares Reserved For Future Issuance										38,194
Preferred Class B [Member] | Subsequent Event [Member]
Stockholders' Equity [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Gross										38,193
Preferred Class C [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued				24,340		24,340
Preferred Stock, Par or Stated Value Per Share				$ 10		$ 10
Preferred Stock Shares Authorized Undesignated				100,000		100,000
Preferred Stock Par Or Stated Value Per Share Undesignated				$ 10		$ 10
Series C Preferred Stock [Member]
Stockholders' Equity [Line Items]
Stock Issued During Period, Shares, New Issues											8,783	15,557
Blue Atelier, Inc [Member]
Stockholders' Equity [Line Items]
Debt Conversion, Converted Instrument, Shares Issued														1,941,714	6,872,830
Stockholders' Equity, Reverse Stock Split															Fourty to one
Stock Issued During Period, Shares, New Issues													10,000,000
Debt Instrument, Interest Rate, Stated Percentage													6.00%
E World Corp [Member]
Stockholders' Equity [Line Items]
Proceeds From Issuance Of Common Stock									75,000
Stock Payable Amount									150,000
Debt Conversion, Converted Instrument, Shares Issued														5,714,286
Outstanding Stock Payable, Purchase Price Consideration																	75,000
Outstanding Stock Payable Purchase Price Consideration Monthly Installment Payment																	25,000
Accounts Payable														26,796
Common Stock Value														22,968
Related Party Transaction, Due from (to) Related Party									22,968					3,828
Common Stock, Value, Outstanding									22,968
Debt Instrument, Face Amount																71,500								15,000
Debt Instrument, Interest Rate, Stated Percentage																9.00%										6.00%
Debt instrument Amount Outstanding				130,923		130,923										10,250
Debt Instrument, Maturity Date																Nov. 10, 2014
E World Corp [Member] | Common Stock [Member]
Stockholders' Equity [Line Items]
Shares, Issued				3,095,238		3,095,238
Frank A. O'Donnell [Member] | Series A Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued														6,880
Preferred Stock, Par or Stated Value Per Share														10
Josephl Durant [Member]
Stockholders' Equity [Line Items]
Debt Conversion, Original Debt, Amount														134,200
Josephl Durant [Member] | Series A Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued														6,540
Preferred Stock, Par or Stated Value Per Share														10
Camel Advisor LLC [Member]
Stockholders' Equity [Line Items]
Price				$ 0.017		$ 0.017
Stock Issued During Period, Value, New Issues						86,000
Stock Issued During Period, Shares, Issued for Services																		5,000,000
Stock Issued During Period, Shares, New Issues						5,000,000
Two Shareholders [Member]
Stockholders' Equity [Line Items]
Debt Instrument, Description																			the company in exchange for a note. The note is payable when shares are available and will be paid at a 50% premium
Stock Issued During Period Shares Issued For Debt																			9,500,000
Stock Issued During Period Shares Repaid For Debt																			14,250,000
Stock Issued During Period Value Isuued For Debt																			213,750
Green Renewable Energy Solutions [Member]
Stockholders' Equity [Line Items]
Common Stock Value												9,209,334
Green Renewable Energy Solutions [Member] | Series C Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock, Par or Stated Value Per Share												10
Joseph L.Du [Member]
Stockholders' Equity [Line Items]
Common Stock Value											5,200,000
Joseph L.Du [Member] | Series C Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock, Par or Stated Value Per Share											10
Kodiak Capital Group [Member]
Stockholders' Equity [Line Items]
Price				$ 0.017		$ 0.017
Stock Issued During Period, Value, New Issues						253,500
Stock Issued During Period, Shares, New Issues						15,000,000
Debt Instrument, Face Amount																								52,500
Professional Services Agreement [Member]
Stockholders' Equity [Line Items]
Professional fees																				5,000
Stock Payable Amount									30,000																		30,000
Issuance of common stock for cash (in shares)																						250,000
Issuance of common stock for cash																					50,000
Number Of Common Stock Held Liable									120,000																		120,000
Value Of Common Stock Held Liable									6,612																		6,612
Employment Agreement [Member]
Stockholders' Equity [Line Items]
Stock Payable Amount																												6,995
Shares, Issued																												50,000
Equity Purchase Agreement [Member] | Kodiak Capital Group [Member]
Stockholders' Equity [Line Items]
Common Stock Value																							5,000,000
Stock Issued During Period, Shares, Issued for Services																							15,000,000
Officer [Member]
Stockholders' Equity [Line Items]
Common Stock, Value, Outstanding				341,250		341,250			312,500
David Morgan [Member]
Stockholders' Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights																								500,000 of the options vest on July 1, 2015 and the remaining 500,000 vest on July 1, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross																								1,000,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price																								$ 0.24
Restricted Stock [Member] | Executives and Directors [Member]
Stockholders' Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																													13,000,000
Diamond Transport Ltd [Member]
Stockholders' Equity [Line Items]
Share Price																																	$ 0.50
Stock Issued During Period Advance Payment																														50,000	100,000	100,000
Stock Payable Amount								150,000
Outstanding Balance Agreed To Purchase																														350,000
Typenex Co-Investment LLC [Member]
Stockholders' Equity [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights																									$ 0.05
Warrants To Purchase Common Stock																									1,500,000
Typenex Co-Investment LLC [Member] | Subsequent Event [Member]
Stockholders' Equity [Line Items]
Debt Instrument, Face Amount																																		$ 18,000

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Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets:
Cash	$ 221	$ 8,841
Total current assets	221	8,841
Land	0	27,752
Equipment, net	8,340	4,637
Total Assets	8,561	41,230
Current liabilities:
Accounts and other payables	329,969	287,292
Accounts and other payables - related party	8,029	5,129
Accrued salaries and wages - related party	355,798	224,758
Accrued interest	120,521	22,013
Notes payable	263,173	358,923
Convertible notes - (net of $277,203 and $360,986 unamortized discount)	821,150	116,918
Derivative liability	1,153,837	1,055,755
Total current liabilities	3,052,477	2,070,788
Total Liabilities	3,052,477	2,070,788
Stockholders' Deficit
Common stock, Par Value $0.001, 300,000,000 shares authorized, 192,132,774 and 163,934,049 shares outstanding at September 30, 2014 and December 31, 2013, respectively	192,130	163,931
Additional paid-in capital	9,437,675	8,748,320
Stock payable	696,200	429,075
Accumulated deficit	(14,090,901)	(11,505,084)
Total Stockholders' Deficit	(3,043,916)	(2,029,558)
Total Liabilities and Stockholders' Deficit	8,561	41,230
Class A Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred Stock	134,200	134,200
Total Stockholders' Deficit	134,200	134,200
Class B Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred Stock	381,930	0
Total Stockholders' Deficit	381,930	0
Class C Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred Stock	204,850	0
Total Stockholders' Deficit	$ 204,850	$ 0

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Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities :
Net loss	$ (2,585,815)	$ (1,917,042)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	878	258
Addition to Convertible promissory notes for default	211,722	0
Amortization of debt discount	735,142	244,969
Issuance of common stock for services	339,500	10,000
Issuance of common stock for executive and director compensation	158,692	218,750
Forfieture of deposit on landfill	0	150,000
Loss on settlement of debt	171,564	0
Loss on settlement of convertible promissory notes	324,082	653,180
Derivative expense	191,921	705,470
Gain on derivatives	(730,200)	(730,051)
Gain on sale of land	(2,078)	0
Salary Costs - Options	2,944	0
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	128,512	86,252
Accrued Interest	0	65,291
Accrued salaries and wages	32,915	125,000
Accounts payable-related parties	0	0
Cash used in operating activities	(1,020,221)	(387,923)
Investing Activities:
Deposit on purchase of Davison landfill	0	(150,000)
Proceeds from sale of land	5,000	0
Purchase of equipment	(4,581)	(5,153)
Cash used in investing activities	419	(155,153)
Financing Activities:
Stock payable	508,625	0
Proceeds of assignment of stock purchase agreement		86,000
Proceeds from convertible promissory notes	500,188	321,500
Proceeds from promissory notes	75,000
Proceeds from convertible note - related party		150,500
Proceeds from related party	2,900
Payoff of convertible promissory note	(75,531)
Cash provided by financing activities	1,011,182	558,000
Increase (decrease) in cash	(8,620)	14,924
Cash, beginning of period	8,841	1,005
Cash, end of period	221	15,929
Supplemental Disclosures of Cash Flow Information:
Cash paid during the peirod for: Interest	0	0
Cash paid during the peirod for: Income tax	0	0
Non-cash investing and financing activities:
Shares issued for settlement of convertible notes payable	529,893	321,593
Convertible notes issued to settle notes payable	128,500	0
Stock payable issued to settle accounts payable - related party	0	137,997
Preferred Class B [Member]
Non-cash investing and financing activities:
Preferred Shares issued to settle stock payable	381,930	0
Preferred Class C [Member]
Non-cash investing and financing activities:
Preferred Shares issued to settle stock payable	$ 204,850	$ 0

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Related Party Transactions (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Accounts and other payable, due to related parties	$ 8,029	$ 5,129
Accrued salaries and wages - related party	195,489	224,758
Total	203,518	229,887
E World Corp [Member]
Related Party Transaction [Line Items]
Due to E World Corp. a related party	0	0
Secured note - related party	0	0
Blue Atelier, Inc [Member]
Related Party Transaction [Line Items]
Secured note - related party	$ 0	$ 0

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Related Party Transactions (Details 2) (USD $)	9 Months Ended
	Sep. 30, 2014
Related Party Transaction [Line Items]
Accrued Compensation issued in Class B Preferred Shares	381,927
Class B Convertible Preferred Issued ($10 Par)	38,194
Common Stock [Member]
Related Party Transaction [Line Items]
Common Stock after Conversion	26,352,935
Joe Durant [Member]
Related Party Transaction [Line Items]
Accrued Compensation issued in Class B Preferred Shares	139,068
Joe Durant [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Common Stock after Conversion	9,595,710
Roger Silverthorn [Member]
Related Party Transaction [Line Items]
Accrued Compensation issued in Class B Preferred Shares	159,525
Roger Silverthorn [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Common Stock after Conversion	11,007,225
Richard Fosgitt, Director [Member]
Related Party Transaction [Line Items]
Accrued Compensation issued in Class B Preferred Shares	72,917
Richard Fosgitt, Director [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Common Stock after Conversion	5,031,250
Thomas Cote': Director [Member]
Related Party Transaction [Line Items]
Accrued Compensation issued in Class B Preferred Shares	10,417
Thomas Cote': Director [Member] | Common Stock [Member]
Related Party Transaction [Line Items]
Common Stock after Conversion	718,750
Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Class B Convertible Preferred Issued ($10 Par)	38,194
Series B Preferred Stock [Member] | Joe Durant [Member]
Related Party Transaction [Line Items]
Class B Convertible Preferred Issued ($10 Par)	13,907
Series B Preferred Stock [Member] | Roger Silverthorn [Member]
Related Party Transaction [Line Items]
Class B Convertible Preferred Issued ($10 Par)	15,953
Series B Preferred Stock [Member] | Richard Fosgitt, Director [Member]
Related Party Transaction [Line Items]
Class B Convertible Preferred Issued ($10 Par)	7,292
Series B Preferred Stock [Member] | Thomas Cote': Director [Member]
Related Party Transaction [Line Items]
Class B Convertible Preferred Issued ($10 Par)	1,042

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Nature of Operations

9 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Operations [Text Block]

Note 1 – Nature of Operations

The Company was incorporated in Florida on July 16, 1998 under the name of Salty’s Warehouse, Inc. and was engaged in selling name brand consumer products over the Internet. The Company focused on selling consumer electronics and audio-video equipment such as speakers, amplifiers, and tuners, although the Company also sold assorted other goods such as watches, sunglasses and sports games. On December 11, 2006, owners of an aggregate of 22,450,000 shares of common stock, of Salty’s Warehouse, Inc. sold in a private transaction all of the shares held by them to a group of approximately 54 purchasers. As a result of this transaction, a change of control in the Company occurred resulting in a change in the name of the Company to E World Interactive, Inc. (the “Company” or “E World”). At that time, E World mainly engaged in selling of online game services and media production business in Mainland China.

Having operated in this sector for some time, the Company then disposed of its subsidiaries Shanghai E World China Information Technologies Co., Ltd (“E World China”) and Mojo Media Works Limited in August 2008, and following this ceased all business in online game and media production business and became a dormant shell company.

In March of 2009, the Company entered into a stock purchase agreement with Blue Atelier, Inc. Blue Atelier acquired 25,000,000 newly authorized and issued common stock of E World Interactive Inc. (“EWRL”) after E World executed a forty to one reverse split of the issued and outstanding common stock and also entered into a series of agreements with various holders of Convertible Notes to convert its notes payable plus accumulated interest to E World Common Stock in the aggregate to 6,872,830 shares of common stock. As a result of this transaction, a change of control in the Company occurred in E World Interactive, Inc. with Blue Atelier then owning 75% of the outstanding common stock of E World.

In May 2010, the Company acquired 100% of the outstanding common stock of Media and Technology Solutions, Inc., a Nevada corporation with a variety of media and related interests in rights and emerged from dormant shell status. The consideration for the purchase of Media and Technology was 10,000,000 shares of E World Common Stock and Blue Atelier Inc., the principle shareholder of Media and Technology is also the largest shareholder in E World. Following this acquisition, E World moved its principal office to Las Vegas, Nevada. The acquisition of Media and Technology has been accounted for similar to a pooling in accordance with GAAP because the entities were under common control.

On September 17, 2011, E World entered into a letter of intent (the “LOI”) with Green Renewable Energy Solutions, Inc. (“GRES”) the purpose of which is to acquire the assets of GRES which included certain contracts for the acceptance, processing and disposal of construction and demolition waste and as part of this agreement, E World changed its name to Green Energy Renewable Solutions (“Green Energy Renewable Solutions” or “GERS”), effective December 12, 2011. As part of this LOI, Green Energy Renewable Solutions (F/K/A E World Interactive, Inc.) would complete a 5 to 1 reverse split, spin-out its subsidiary company E World Corp and Media and Technology Solutions, Inc. and complete the transaction with the issuance of stock for the purchase of the assets of Green Renewable Energy Solutions, Inc.

On January 26, 2012, Green Energy Renewable Solutions, Inc. (F/K/A E World Interactive, Inc.) completed the 5 to 1 reverse split and on February 1, 2012 eWorld Corp. including its subsidiary company, Media and Technology Solutions, Inc. was spun-out as a separate private company by way of share dividend with one E World Corp. share issued for every share held on the date of the reverse split approval. FINRA approved the name change and reverse split on January 26, 2012.

On February 4, 2012, Green Renewable Energy Solutions, Inc. executed the Asset Purchase Agreement with Green Energy Renewable Solutions, Inc. (F/K/A E World Interactive, Inc.), the issuer herein. Under the terms of the Asset Purchase Agreement Green Energy Renewable Solutions (F/K/A E World Interactive, Inc.), purchased all of the assets of Green Renewable Energy Solutions, Inc. for 4,604,667 common shares of Green Energy Renewable Solutions, Inc. (F/K/A E World Interactive, Inc.) and a further 2,302,333 common shares of deferred consideration.

On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a solely owned subsidiary for the sole purpose of acquiring the Davison Landfill. An offer was made and accepted by the bankruptcy trustee who was in possession of the Davison landfill. Subsequently, the transaction did not close and the Green Harvest Landfill, LLC lays dormant.

On May 15, 2013, the Company entered into a contribution agreement with Cirque Energy II, LLC whereby Cirque Energy II, LLC would contribute all of its assets in exchange for stock in the Company. Included in Cirque Energy II, LLC assets were three subsidiary limited liability companies; The Prototype Company LLC, Gaylord Power Station, LLC, and Midland Renewable Energy Station, LLC. The transaction awaits regulatory approval of language to be included in a proxy statement for approval of 300,000,000 additional authorized shares of common stock and is currently not reflected in the financial statements.

In July 2013, Green Energy Renewable Solutions, Inc. requested a name change to Cirque Energy Inc. (the “Company”) by amending its articles of incorporation with the State of Florida, which was granted. FINRA approval of the name change and change in trading symbol continues to be pending.

Cirque Energy, Inc.’s key area of business is focused on the securing of waste streams, including but not limited to: construction, demolition, and municipal solid waste streams and maximizing their values by recycling and waste to energy opportunities.

On November 14, 2013, Cirque Energy, Inc. and Northrop Grumman Systems Corporation entered into a Joint Development Agreement to continue the technology development of a Deployable Gasification Unit (DGU) and towards this end, to develop a DGU prototype for testing and demonstration. In consideration for Cirque Energy, Inc. to fund and develop a test unit, Northrop Grumman wishes to permit its intellectual Property to be used by Cirque Energy and, provided a prototype is a success and the device is deemed viable, a division of responsibilities, obligations and customer sales privileges will be outlined in a mutually drafted and agreed to Business and Marketing Plan that will further define the intent of this Joint development agreement.

On February 1, 2014, Cirque Energy, Inc. changed its head office to 645 Griswold, Suite 3274, Detroit, MI 48226 from 243 W. Congress, Suite 350, Detroit, MI 48226.

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Consolidated Balance Sheets [Parenthetical] (USD $)	Sep. 30, 2014	Dec. 31, 2013
Debt instrument, unamortized discount (in dollars)	$ 277,203	$ 360,986
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Outstanding	19,924,047	19,924,047
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares outstanding	192,132,774	163,934,049
Class A Convertible Preferred stock [Member]
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 10	$ 10
Preferred stock, shares authorized	13,420	13,420
Preferred stock, shares issued	13,420	13,420
Class B Convertible Preferred stock [Member]
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 10
Preferred stock, shares authorized	38,193
Preferred stock, shares issued	38,193
Class C Convertible Preferred stock [Member]
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 10
Preferred stock, shares authorized	24,340
Preferred stock, shares issued	24,340

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Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2014

Related Party Transactions [Abstract]

Schedule Of Related Party Transactions [Table Text Block]

The following is a list of related party balances as of September 30, 2014 and December 31, 2013:

	September 30		December 31
	2014		2013
Accounts and other payable, due to related parties		8,029		5,129
Accrued salaries and wages - related party		195,489		224,758
Due to E World Corp. a related party		-		-
Secured note due to E World Corp., a related party		-		-
Secured note due to Blue Atelier Inc., a related party		-		-
	$	203,518	$	229,887

Schedule Of Other Related Party Transactions During Period Include Consultancy Fee Charges [Table Text Block]

Related party transactions during the period include salary and consultancy fees for the nine months ended September 30, 2014 and 2013 as follows:

	For the nine months ended September 30
	2014		2013
Joe DuRant: CEO, Director	$	226,570	$	187,500
Frank O Donnell: Executive VP Business Development, Director		-		93,750
Roger Silverthorn: CFO, Director (effective February 1, 2013)		221,362		180,000
David Morgan, CFO (effective July 1, 2014)		30,020		-
Richard Fosgitt, Director		221,362		24,176
Thomas Cote': Director		15,000		-
Total	$	714,313	$	485,426

Schedule Of Other Related Party Transactions During Period Includes related to payments made to its executives [Table Text Block]

The Company has recorded $10,231 in payroll tax liabilities during the quarter ended September 30, 2014 related to payments made to its executives.

Preferred, Common Stock Payments to Officers, Directors

	Accrued Compensation to
	be issued in Class B		Class B Convertible		Common Stock after
	Preferred Shares		Preferred Issued ($10 Par)		Conversion
Joe DuRant: CEO, Director	$	139,068		13,907		9,595,710
Roger Silverthorn: CFO, Director		159,525		15,953		11,007,225
Richard Fosgitt, Director		72,917		7,292		5,031,250
Thomas Cote': Director		10,417		1,042		718,750
	$	381,927		38,194		26,352,935

As of September 30, 2014, the Company has accrued liabilities to officers and directors for compensation in common stock in thr following amounts:

	Accrued Compensation to be issued in Capital Stock		Accrued Board of Director Fee to be issued in Capital Stock		Total		Shares of Common Stock to be issued at September 30, 2014 Market Price
Joe DuRant: CEO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Roger Silverthorn: CFO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Richard Fosgitt, Director	$	93,750	$	15,000	$	108,750		4,707,792
Thomas Cote': Director		-	$	15,000	$	15,000		649,351
	$	281,250	$	60,000	$	341,250		14,772,727

XML

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Feb. 10, 2015
Document Information [Line Items]
Entity Registrant Name	CIRQUE ENERGY, INC.
Entity Central Index Key	0001343979
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	EWRL
Entity Common Stock, Shares Outstanding		192,532,405
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2014
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2014

XML

Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Schedule Of Stock Issued And Value On Date Approved By Board [Table Text Block]

Stock issued during the quarter to date ending June 30, 2014 was valued at the closing market price of the shares on either the date approved by the Board of Directors, the date of settlement, or the date the services have been deemed rendered.

Stock Issued for Settlement of Convertible Notes Payable

							Conversion
							Price based
							on the
			Number of				Conversion		Principal and
	Stock Issues for year ended		Shares				Formula in		Interest
Date of Issue	December 31, 2014		issued		Purpose of Issue		the Notes		Converted
January 9, 2014		LG Capital Funding, LLC		2,094,241		Debt Conversion	$	0.010	$	20,000
January 16, 2014		LG Capital Funding, LLC		3,030,303		Debt Conversion	$	0.010	$	30,000
January 30, 2014		LG Capital Funding, LLC		3,566,996		Debt Conversion	$	0.008	$	27,644
January 30, 2014		GEL Properties, LLC		2,000,000		Debt Conversion	$	0.008	$	16,796
February 27, 2014		GEL Properties, LLC		1,500,000		Debt Conversion	$	0.008	$	11,301
March 6, 2014		JMJ Financial		2,500,000		Debt Conversion	$	0.005	$	13,613
March 11, 2014		GEL Properties, LLC		251,895		Debt Conversion	$	0.008	$	1,903
March 21, 2014		LG Capital Funding, LLC		5,536,088		Debt Conversion	$	0.006	$	33,493
March 31, 2014		Matthew Morris		4,500,000		Debt Conversion	$	0.007	$	32,500
April 3, 2014		JMJ Financial		5,198,531		Debt Conversion	$	0.006	$	28,592
April 3, 2014		Union Capital, LLC		1,930,005		Debt Conversion	$	0.008	$	15,000
Total				32,108,059					$	230,841

 

		Number of			Price on		Market value
	Stock Issues for year ended	Shares			date of		of shares
Date of Issue	December 31, 2014	issued		Purpose of Issue	issue		issued
March 31, 2014	Carmel Advisors, LLC		5,000,000	Services	$	0.017	$	86,000
May 2, 2014	Kodiak Capital		15,000,000	Services	$	0.017	$	253,500
Totals			52,108,059				$	570,341

Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]

The amount of dollars authorized, to whom they are authorized, and the dollar amount of shares each represent is shown in the chart below. As of September 30, 2014 this amount of $341,250 was recorded as stock payable.

							Shares of
							Common Stock
	Accrued		Accrued Board				to be issued at
	Compensation to		of Director Fee				September 30,
	be issued in		to be issued in				2014 Market
	Capital Stock		Capital Stock		Total		Price
Joe DuRant: CEO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Roger Silverthorn: CFO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Richard Fosgitt, Director	$	93,750	$	15,000	$	108,750		4,707,792
Thomas Cote': Director		-	$	15,000	$	15,000		649,351
	$	281,250	$	60,000	$	341,250		14,772,727

XML

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Sales	$ 0	$ 0	$ 0	$ 0
Cost of sales	0	0	0	0
Gross profit	0	0	0	0
Bank service charges	1,105	1,307	3,589	2,767
Development projects	12,534	0	79,214	0
Office and miscellaneous	9,336	8,966	46,292	16,538
Executive and directors compensation	282,204	225,085	717,073	533,212
Professional fees	30,794	86,600	159,703	269,856
Investor relations	1,429	11,782	98,026	22,483
Travel	5,311	11,962	37,666	17,656
Forfieture of deposit on landfill	0	0	0	150,000
Property taxes	0	0	14,960	0
Other financing costs	0	0	346,250	0
Total operating expense	342,713	345,702	1,502,773	1,012,512
Operating loss	(342,713)	(345,702)	(1,502,773)	(1,012,512)
Other Income (Expense)	0	(317)	0	0
Gain on sale of assets	0	0	2,078	0
Amortization of debt discount	(193,734)	(41,628)	(735,142)	(244,969)
Derivative expense	0	(339,051)	(191,921)	(705,470)
Loss on settlement of debt	0	0	(171,564)	0
Loss on settlement of promissory convertible notes	0	(331,556)	(324,082)	(653,180)
Gain on derivative liability	53,118	492,900	730,200	730,051
Interest expense	(124,837)	(40,283)	(392,611)	(30,962)
Total other income (expense)	(265,453)	(259,935)	(1,083,042)	(904,530)
Net loss	$ (608,166)	$ (605,637)	$ (2,585,815)	$ (1,917,042)
Net loss per common share (in dollars per share)	$ (0.003)	$ (0.005)	$ (0.014)	$ (0.017)
Weighted average common shares outstanding (in shares)	194,474,851	128,278,930	180,494,661	88,915,613

XML

Convertible Notes

9 Months Ended

Sep. 30, 2014

Debt Disclosure [Abstract]

Convertible Notes Payable [Text Block]

Note 6 – Convertible Notes

Asher Enterprises Promissory Note VII June 26, 2013

On June 26, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $32,500 bearing an 8% annual interest rate, unsecured and maturing March 26, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $32,500 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $75,198 and derivative expense of $42,498 based on the Black Scholes Merton pricing model.

On November 7, 2013, this Note was assigned to Matthew Morris by the Holder.

In accordance with the terms of the Note, the holder fully converted the Note on March 31, 2014 for 4,500,000 shares of common stock for principal of $32,500 as disclosed in Note 7. During the nine months ended September 30, 2014, a gain in the change of the fair value of derivative of $60,064, amortization of debt discount of $10,119 and loss on settlement of promissory convertible notes of $35,000.

Asher Enterprises Promissory Note VIII July 10, 2013

On July 10, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $32,500 bearing an 8% annual interest rate, unsecured and maturing April 8, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $32,500 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $68,097 and derivative expense of $35,597 based on the Black Scholes Merton pricing model.

On November 7, 2013, this Note was assigned to Matthew Morris by the Holder.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $16,250 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $32,500 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $49,744 resulting in a gain on the change in fair value of the derivative of $10,563. entire debt discount had been amortized as of September 30, 2014.

Asher Enterprises Promissory Note IX December 23, 2013

On December 23, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $47,500 bearing an 8% annual interest rate, unsecured and maturing September 23, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $47,500 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $69,489 and derivative expense of $21,989 based on the Black Scholes Merton pricing model.

In a negotiated settlement of the Note, on April 23, 2014 the holder was paid $72,531 for principal of $47,500 resulting in a loss on settlement of $21,281. During the nine months ended September 30, 2014, a gain in the change of the fair value of derivative of $108,282, amortization of debt discount of $30,511and loss on settlement of promissory convertible notes of $35,000.

JMJ Financial Promissory Note III May 30, 2013

On May 30, 2013, the Company received cash proceeds of $25,000 with an original issue discount of $7,481 on the third tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $32,481 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $280,960 and derivative expense of $255,960 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the JMJ Financial partially converted the Note on December 2, 2013 for 7,400,000 shares of common stock for principal and interest of $28,897 as disclosed in Note 8 resulting in a loss on settlement of promissory convertible notes of $252,303.

In accordance with the terms of the Note, the holder fully converted the Note on December 2, 2013 for 7,400,400 shares, and on April 3, 2014 for 919,671 shares of common stock for principal of $32,481 as disclosed in Note 7. During the nine months ended September 30, 2014, a gain in the change of the fair value of derivative of $6,622, amortization of debt discount of $13,348 and loss on settlement of promissory convertible notes of $8,093.

JMJ Financial Promissory Note IV August 18, 2013

On August 18, 2013, the Company received cash proceeds of $30,000 with an original issue discount of $5,377 on the fourth tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $35,377 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $51,643 and derivative expense of $21,643 based on the Black Scholes Merton pricing model.

.In accordance with the terms of the Note, the holder fully converted the Note on March 6, 2014 for 2,500,400 shares and on April 3, 2014 for 4,278,860 shares of common stock for principal of $35,377 as disclosed in Note 7. During the nine months ended June 30, 2014, a loss in the change of the fair value of derivative of $74,290, amortization of debt discount of $22,292 and loss on settlement of promissory convertible notes of $58,791.

JMJ Financial Promissory Note V September 25, 2013

On September 25, 2013, the Company received cash proceeds of $25,000 with and original issue discount of $4,481 on the fifth tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $29,481 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $47,618 and derivative expense of $22,618 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $14,741 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $29,481 of the debt discount has been amortized. The fair value of the derivative liability at June 30, 2014 is $48,263 resulting in a gain on the change in fair value of the derivative of $17,298. The Note is shown net of a debt discount of $7,027 at September 30, 2014.

JMJ Financial Promissory Note VI December 9, 2013

On December 9, 2013, the Company received cash proceeds of $50,000 with an original issue discount of $8,962 on the sixth tranche of the Convertible Note (“Note”) with JMJ Financial. The Company recorded a debt discount in the amount of $58,962 in connection with the initial valuation of the derivative liability of the Note to be amortized utilizing the effective interest method of accretion over the term of the Note. Further, the Company recognized a derivative liability of $434,130 and derivative expense of $384,130 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $29,481 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $47,654 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $97,427 resulting in a gain on the change in fair value of the derivative of $35,358. The Note is shown net of a debt discount of $26,169 at September 30, 2014.

LG Capital Funding, LLC Promissory Note II July 18, 2013

On July 18, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $26,500 bearing an 8% annual interest rate, unsecured and maturing April 16, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $26,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $84,191 and derivative expense of $57,691 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the holder fully converted the Note on January 30, 2014 for 3,566,996 shares of common stock for principal of 26,500 and interest of $1,144 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $60,192, amortization of debt discount of $10,445and loss on settlement of promissory convertible notes of $19,440 for this Note was recorded.

LG Capital Funding, LLC Promissory Note III August 30, 2013

On August 30, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $32,000 bearing an 8% annual interest rate, unsecured and maturing May 27, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $32,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $66,705 and derivative expense of $34,705 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the holder fully converted the Note on March 31, 2014 for 5,536,088 shares of common stock for principal of 32,000 and interest of $1,493 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $74,338, amortization of debt discount of $17,582 and loss on settlement of promissory convertible notes of $91,069 for this Note was recorded.

LG Capital Funding, LLC Promissory Note IV September 18, 2013

On September 18, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $26,500 bearing an 8% annual interest rate, unsecured and maturing June 27, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $26,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $45,285 and derivative expense of $18,785 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $13,250 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $26,500 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $54,475 resulting in a loss on the change in fair value of the derivative of $6,910. The Note is shown net of a debt discount of $0 at September 30, 2014.

LG Capital Funding, LLC Promissory Note VI November 18, 2013

On November 18, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $30,000 bearing an 8% annual interest rate, unsecured and maturing August 18, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $30,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $77,099 and derivative expense of $47,099 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $15,000 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $30,000 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $60,173 resulting in a loss on the change in fair value of the derivative of $22,287. The Note is shown net of a debt discount of $0 at September 30, 2014.

LG Capital Funding, LLC Promissory Note VII November 27, 2013

On November 27, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $26,500 bearing an 8% annual interest rate, unsecured and maturing August 27, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $26,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $214,287 and derivative expense of $187,787 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $13,250 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $20,869 of the debt discount has been amortized. The fair value of the derivative liability at June 30, 2014 is $53,153 resulting in a loss on the change in fair value of the derivative of $36,933. The Note is shown net of a debt discount of $0 at September 30, 2014.

LG Capital Funding, LLC Promissory Note VIII December 30, 2013

On December 30, 2013, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $50,000 bearing an 8% annual interest rate, unsecured and maturing September 30, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $50,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $136,117 and derivative expense of $86,117 based on the Black Scholes Merton pricing model.

On December 30, 2013, the $50,000 of cash proceeds received from the issuance of LG Capital Funding, LLC Promissory Note VIII was used to pay Blue Atelier Inc. outstanding principal and interest.

In accordance with the terms of the Note, the holder fully converted the Note on January 9, 2014 and January 16, 2014 for 5,124,544 shares of common stock for principal and interest of $50,000 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $135,553, amortization of debt discount of $49,818 and loss on settlement of promissory convertible notes of $54,585 for this Note was recorded.

LG Capital Funding, LLC Promissory Note IX January 6, 2014

On January 6, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $52,000 bearing an 8% annual interest rate, unsecured and maturing September 30, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $52,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $98,265 and derivative expense of $46,265 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $26,000 to be added the principal of the note. This same amount has been expensed as additional interest expense.

As of September 30, 2014, $52,000 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $104,300 resulting in a gain on the change in fair value of the derivative of $4,365. The Note is shown net of a debt discount of $0 at September 30, 2014.

Matthew Morris Promissory Note I November 8, 2013

On November 8, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Matthew Morris (“Holder”) in the original principle amount of $46,500 bearing an 8% annual interest rate, unsecured and maturing August 8, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 65% of the market price which means average trading price during the three trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $46,500 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $62,721 and derivative expense of $16,221 based on the Black Scholes Merton pricing model.

As of September 30, 2014, $46,500 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $55,789 resulting in a gain on the change in fair value of the derivative of $4,. The Note is shown net of a debt discount of $0 at September 30, 2014.

GEL Properties, LLC Promissory Note I January 20, 2014

On January 20, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $30,000 bearing an 6% annual interest rate, unsecured and maturing January 21, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 65% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $30,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $43,649 and derivative expense of $13,649 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the holder fully converted the Note on January 30, 2014, February 27, 2014, and March 11, 2014 for 3,751,895 shares of common stock for principal and interest of $30,000 as disclosed in Note 8. During the nine months ended September 30, 2014, a gain in the change in the fair value of derivative of $43,649, amortization of debt discount of $30,000 and gain on settlement of promissory convertible notes of $3,600 for this Note was recorded.

GEL Properties, LLC Promissory Note II January 21, 2014

On January 21, 2014, the Company entered into a Convertible Promissory Note (“Note”) with LG Capital Funding, LLC (“Holder”) in the original principle amount of $65,000 bearing an 6% annual interest rate, unsecured and maturing January 21, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 65% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $65,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $86,035 and derivative expense of $21,035 based on the Black Scholes Merton pricing model.

As of September 30, 2014, $4,877 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $53,610 resulting in a loss on the change in fair value of the derivative of $13,481. The Note is shown net of a debt discount of $20,123 at September 30, 2014.

Typenex Co-Investment, LLC Promissory Note I February 13, 2014

On February 13, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Typenex Co-Investment, LLC (“Holder”) in the initial principle amount of $150,000 bearing an 10% annual interest rate, unsecured and maturing May 13, 2015. Typenex Co-Investment is committed to issue additional Convertible Promissory Notes in $50,000 tranches up to a total investment of $550,000. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a fixed conversion price of $0.025 per share subject to a reduction if the Company share price falls below the conversion price. The Investor will receive a warrant to purchase shares of the Company exercisable for a period of 5 years from the closing. The number of warrants will be calculated at 30% of the maturity amount of the tranche’s exercised by the Company. As of September 30, 2014, the Company had issued 1,500,000 warrants in accordance with the terms of this Note The exercise price of the warrant will be $0.025 per share. The Company recorded a debt discount in the amount of $112,688 for the note and $51,484 for the warrants in connection with the initial valuation of the derivative liability of the note and warrants to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $51,484 for the warrants at inception, a derivative liability of $112,688 for the conversion at inception, and derivative expense of $23,770 based on the Black Scholes Merton pricing model.

As of April 15, 2014 the Company failed to file its annual report with the Securities and Exchange Commission thus creating a default according to the terms of the Note. In accordance to the terms of the Note, the default provision requires a penalty of $83,750 to be added the principal of the note. This same amount has been expensed as additional interest expense.

On September 19, 2014, the Company borrowed an additional $25,000 under this note.

As of September 30, 2014, $75,000 of the debt discount for the Note and warrants has been amortized. The fair value of the derivative liability of the Note and the warrants at September 30, 2014 is $135,438 and $33,168, respectively, resulting in a gain on the change in fair value of the derivative of $135,438 on the Note and a loss on the change in fair value of the derivative of $5,796 on the warrants in the nine months ended September 30, 2014. The Note and warrants are shown net of a debt discount of $75,000 at September 30, 2014.

See also Note 9 – Subsequent Events

Union Capital, LLC Promissory Note I April 2, 2014

On April 2, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Union Capital, LLC (“Holder”) in the original principle amount of $100,000 bearing an 9% annual interest rate, unsecured and maturing April 2, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $100,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $148,053 and derivative expense of $48,053 based on the Black Scholes Merton pricing model.

As of September 30, 2014, $49,589 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $107,821 resulting in a gain on the change in fair value of the derivative of $1,844. The Note is shown net of a debt discount of $50,411 at September 30, 2014.

Union Capital, LLC Promissory Note III April 2, 2014

On April 2, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Union Capital, LLC (“Holder”) in the original principle amount of $100,000 bearing an 9% annual interest rate, unsecured and maturing April 2, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $105,000 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $155,456 and derivative expense of $50,456 based on the Black Scholes Merton pricing model.

In accordance with the terms of the Note, the Union Capital, LLC partially converted the Note on April 3, 2014 for 1,930,005shares of common stock for principal of $15,000 as disclosed in Note 8 resulting in a loss on settlement of promissory convertible notes of $12,599.

As of September 30, 2014, $44,630 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $106,980 resulting in a loss on the change in fair value of the derivative of $34,566. The Note is shown net of a debt discount of $45,370 at September 30, 2014.

Union Capital, LLC Promissory Note II April 2, 2014

On June 30, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Union Capital, LLC (“Holder”) in the original principle amount of $34,188 bearing an 9% annual interest rate, unsecured and maturing June 30, 2015. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $34,188 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $46,651 and derivative expense of $12,463 based on the Black Scholes Merton pricing model.

As of September 30, 2014, $8,689 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $46,123 resulting in a gain on the change in fair value of the derivative of $518. The Note is shown net of a debt discount of $25,499 at September 30, 2014.

Kodiak Capital Group Note 7.31.14

On July 31, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Kodiak Capital Group, LLC (“Holder”) in the original principle amount of $52,500 bearing a 15% annual interest rate, unsecured and maturing October 31, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the thirty trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $52,355 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $52,355 based on the Black Scholes Merton pricing model.

The proceeds from this note were used as follows: $37,500 was used to repay principal on the E World Corp. Promissory Note February 2, 2014 and $15,000 was retained by the Holder as a discount.

As of September 30, 2014, 15,064 of the debt discount has been amortized. The fair value of the derivative liability at September 30, 2014 is $79,089, resulting in a loss on the change in fair value of the derivative of $26,374 for the nine months ended September 30, 2014. The Note is shown net of debt discount of $37,291 at September 30, 2014.

Blue Atelier Inc. Note 8.8.14

On August 5, 2014, the Company entered into a Convertible Promissory Note (“Note”) with Blue Atelier Inc. (“Holder”) in the original principle amount of $35,000 earing a 9% annual interest rate, unsecured and maturing September 30, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $34,051 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $34,051 based on the Black Scholes Merton pricing model.

As of September 30,2014, $9,212 of the debt discount had been amortized. The fair value of the derivative liability at September 30, 2014 was $48,656, resulting in a loss on the change in fair value of the derivative liability of $48,656 for the nine months ended September 30, 2014. The Note is shown net of unamortized debt discount of $24,839 as of September 30, 2014.

E World Corp. Note 8.8.14

On August 5, 2014, the Company entered into a Convertible Promissory Note (“Note”) with E World Corp. (“Holder”) in the original principle amount of $15,000 earing a 9% annual interest rate, unsecured and maturing September 15, 2014. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 50% of the market price which means the lowest trading price during the twenty trading day period ending on the latest complete trading day prior to the conversion date. The Company recorded a debt discount in the amount of $14,593 in connection with the initial valuation of the derivative liability of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $14,593 based on the Black Scholes Merton pricing model.

As of September 30,2014, $3,948 of the debt discount had been amortized. The fair value of the derivative liability at September 30, 2014 was $20,852, resulting in a loss on the change in fair value of the derivative liability of $6,259 for the nine months ended September 30, 2014. The Note is shown net of unamortized debt discount of $10,645 as of September 30, 2014.

The derivative liability of the Notes was measured using the Black-Scholes model based on the following assumptions:

Stock price – closing price of the Company stock on the valuation date ($0.0038-$0.145)

Exercise price – based on conversion formula on the valuation date ($0.0013-$0.1073)

Volatility – expected standard deviation based on historical volatility of the stock (213% - 546%)

Expected life – remaining life to the maturity date (0.23 years – 1.0 years)

Discount rate – Treasury bill rates based for the expected life on the valuation date (0.09%-0.15%)

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Operating Lease Commitments

9 Months Ended

Sep. 30, 2014

Leases [Abstract]

Leases of Lessee Disclosure [Text Block]

Note 5– Operating Lease Commitments

On February 1, 2014, the Company entered into a twelve month lease for office space for its head office at 645 Griswold, Suite 3274, Detroit, Michigan 48226. The monthly lease payment is $1,200.

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Related Party Transactions (Details 1) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Related Party Transaction [Line Items]
Executives And Directors Compensation	$ 282,204	$ 225,085	$ 717,073	$ 533,212
Joe Durant [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation			226,570	187,500
Frank O Donnell [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation			0	93,750
Roger Silverthorn [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation			221,362	180,000
David Morgan, CFO [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation			30,020	0
Richard Fosgitt, Director [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation			221,362	24,176
Thomas Cote': Director [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation			$ 15,000	$ 0

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Nature of Operations (Details Textual)	0 Months Ended		1 Months Ended		9 Months Ended	0 Months Ended		1 Months Ended
	May 15, 2013	Dec. 11, 2006	Apr. 19, 2012	Jan. 26, 2012	Sep. 30, 2014	May 16, 2013	Feb. 04, 2012	Sep. 17, 2011	Apr. 22, 2013	Mar. 31, 2009	May 31, 2010	May 24, 2010
Nature Of Operations [Line Items]
Common Stock Shares Sold During Period Private Transaction		22,450,000
Debt Conversion, Converted Instrument, Shares Issued			13,000,000		32,108,059
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	300,000,000
Stockholders' Equity, Reverse Stock Split				5 to 1 reverse split
Entity Incorporation, State Country Name					Florida
Entity Incorporation, Date of Incorporation					Jul. 16, 1998
Cirque Energy II, LLC [Member]
Nature Of Operations [Line Items]
Business Acquisition, Equity Interest Issued Or Issuable, Number Of Shares						43,359,487
E World Corp [Member]
Nature Of Operations [Line Items]
Business Acquisition, Equity Interest Issued Or Issuable, Number Of Shares							4,604,667
Business Acquisition Equity Interests Issued Or Issuable Number Additional Of SharesIssued							2,302,333
Stockholders' Equity, Reverse Stock Split								5 to 1 reverse split
Blue Atelier, Inc [Member]
Nature Of Operations [Line Items]
Business Acquisition Subsidiary Subsidiaries Shares Acquired										25,000,000
Debt Conversion, Converted Instrument, Shares Issued									1,941,714	6,872,830
Equity Method Investment, Ownership Percentage										75.00%		95.00%
Stockholders' Equity, Reverse Stock Split										Fourty to one
Media and Technology Solutions Inc [Member]
Nature Of Operations [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired											100.00%
Business Acquisition, Equity Interest Issued Or Issuable, Number Of Shares											10,000,000

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Subsequent Events

9 Months Ended

Sep. 30, 2014

Subsequent Events [Abstract]

Subsequent Event [Text Block]

Note 9 - Subsequent Events

On May 16, 2013, the Company and Cirque Energy II, LLC announced a commitment to a merger. The Members of the Cirque Energy II, LLC will receive 43,359,487 shares of the Company’s common stock at closing and another 43,359,487 shares of common stock at such time as the stock price reaches $0.50 per share. As of September 30, 2014, the merger has not closed.

On October 3, 2014, the Company received a $40,000 tranche pursuant to the promissory note issued on September 26, 2014 to E World Corp.

On October 23, 2014, the Company received a $21,000 tranche pursuant to the promissory note issued on September 26, 2014 to E World Corp.

On October 31, 2014, the Company received a $5,000 loan pursuant to the promissory note issued on September 26, 2014 to E World. Corp.

On December 18, 2014, the Company received a $20,000 loan pursuant to a convertible promissory note issued to Union Capital.

On December 19, 2014, the Company received an $18,000 loan pursuant to the convertible promissory note issued to Typenex Co-Investment, LLC dated February 13, 2014. See Note 6 – Convertible Notes.

On December 30, 2014, the Company received a $2,000 pursuant to a promissory note issued to Frank O’Donnell. The note is unsecured and bears interest at 6%. It matures on March 31, 2015 and requires the issuance of $2,000 in shares of the Company’s Common Stock

On January 15, 2015, the Company received a $2,500 pursuant to a promissory note issued to Frank O’Donnell. The note is unsecured and bears interest at 6%. It matures on March 31, 2015 and requires the issuance of $2,500 in shares of the Company’s Common Stock

On January 20, 2015, the Company received a $3,000 pursuant to a promissory note issued to Frank O’Donnell. The note is unsecured and bears interest at 6%. It matures on March 31, 2015 and requires the issuance of $3,000 in shares of the Company’s Common Stock

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Notes Payable

9 Months Ended

Sep. 30, 2014

Debt Instruments [Abstract]

Debt Disclosure [Text Block]

Note 7 - Notes Payable

On September 26, 2014, the Company entered into a Promissory Note (“ Note”) with E World Corp. (“Holder”) in the principal amount of $71,500 bearing a 9% annual interest rate, unsecured and maturing November 10, 2014. Additionally, the Note calls for the issuance of a stock dividend equal to the loan amount. $10,250 was outstanding under this Note as of September 30, 2014. See also Note 9 – Subsequent Events.

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Stockholders' Equity

9 Months Ended

Sep. 30, 2014

Equity [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

Note 8 – Stockholders' Equity

The Company is authorized to issue an aggregate of 300,000,000 shares of common stock with a par value of $0.001. The Company is also authorized to issue 20,000,000 shares of undesignated stated value $0.001 preferred stock, of which 13,420 shares of Class A preferred stock (“Class A”) with a stated value of $10; 100,000 shares of Class B (“Class B”) preferred stock with a stated value of $10; and 100,000 shares of Class C (“Class C”) preferred stock with a stated value of $10 have been designated and authorized.

The preference term of the Class A and Class B is five years with conversion rights to common shares at any time after six months. Each Class A, Class B, and Class C is convertible into 2,857.14, 690 shares, and 592 shares of common stock, respectively. Each Class A, each Class B, and each Class C share is entitled to 2,857.14 votes, 3,450 votes, and 592 votes, respectively, on any matter that is brought to a vote of the common stock holders.

Other Stock Issuances

On January 26, 2012, FINRA approved the 5 to 1 reverse stock split of our issued and outstanding common stock. The stock split has been retroactively applied to these financial statements resulting in a decrease in the number of shares of common stock outstanding with a corresponding increase in additional paid-in capital. All shares amounts have been retroactively restated to reflect this reverse stock split.

On April 3, 2012, the Company settled accounts payable totalling $131,878 of amounts outstanding since 2009. On April 19, 2012, the accounts payable totalling $121,878 were settled through the issuance of 13,000,000 shares of common stock. On the date of settlement the closing price of the Company’s common stock was $0.10 per share, resulting in a loss on settlement of $518,122 during the year ended December 31, 2012.

On April 17, 2012, the Board of Directors of the Company approved the issuance of 13,000,000 shares of restricted common stock to key executives and directors of the Company as a bonus incentive.

On June 27, 2012 the Company announced that its Board of Directors approved a one share for one share stock dividend of the Company’s common stock, regarding this as an effective forward split. Each shareholder of record at the close of business on June 29, 2012 received one additional share for every outstanding share held on the record date. The Articles were amended to reflect this on July 16, 2012 and this received FINRA approval on July 27, 2012.

On June 27, 2012, the Company entered into a stock purchase agreement with Diamond Transport Ltd. under which the company will sell one million shares of common stock at $0.50 per share with a closing of the sale on or before July 15, 2012 with $100,000 to be received as an advance payment on July 05, 2012. The advance payment of $100,000 was received on July 20, 2012 and a further $50,000 received on August 20, 2012 and the closing date of the transaction will be upon receipt of the outstanding balance of $350,000. As of December 31, 2012, the shares have not been issued, and as such the Company has recorded $150,000 as stock payable.

On January 22, 2013, the Company entered into an assignment agreement with E World Corp., an entity under common control, whereby E World Corp. agreed to purchase the outstanding subscription agreement from Diamond Transport Ltd. for $75,000 payable in three monthly cash installments of $25,000, with the last payment due on March 22, 2013. As of December 31, 2013, the Company has received $75,000 cash from eWorld Corp. The Company recorded the cash receipt of $75,000 as additional paid-in capital as of December 31, 2013, due to the related party relationship. The $150,000 stock payable to Diamond Transport was reversed and any further liability to Diamond Transport Ltd. was assumed by eWorld Corp.

On April 22, 2013, the Board of Directors approved the issue of 6,880 Class A Preferred Shares at $10 par value to Frank A. O’Donnell and 6,540 Class A Preferred Shares at $10 par value to Joseph L. DuRant for the conversion of debt totaling $134,200. The fair value of the shares issued was $134,200 based on the quoted market price of the shares on the date of approval on an as converted basis.

On January 20, 2014, the Board of Directors approved the issue of 38,194 of Class B Preferred Shares at $10 par value as described in Note 4.

On April 2, 2014, pursuant to an agreement, the Board of Directors approved the issue of 8,783 of Class C Preferred Shares at $10 par value to Joseph L. DuRant in exchange for the voluntary surrender of 5,200,000 shares of common stock.

On April 3, 2014, pursuant to an agreement, the Board of Directors approved the issue of 15,557 of Class C Preferred Shares at $10 par value to Green Renewable Energy Solutions, Inc. in exchange for the voluntary surrender of 9,209,334 shares of common stock. Green Renewable Energy Solutions, Inc. is wholly owned by Joseph L. DuRant, president of the Company.

On February 13, 2014, pursuant to an agreement, Carmel Advisors LLC was issued 5,000,000 shares of common stock as payment for consulting services to be provided by Carmel Advisors LLC. The services shall include, but are not limited to, the development, implementation and maintenance of an ongoing program to increase the investment community’s awareness of the Company’s activities and to stimulate the investment community’s interest in the Company.

On May 2, 2014, pursuant to an agreement, the Board of Directors approved the issue of 15,000,000 shares of common stock as partial payment for an Equity Purchase Agreement with Kodiak Capital Group, LLC. The final terms of the agreement were met by the Company on October 20, 2014. The Equity Purchase Agreement with Kodiak Capital Group, LLC, provides the Company the right to sell up to $5,000,000 of the Company’s common stock, subject to conditions the Company must satisfy as set forth in the Agreement.

Stock issued during the quarter to date ending June 30, 2014 was valued at the closing market price of the shares on either the date approved by the Board of Directors, the date of settlement, or the date the services have been deemed rendered.

Stock Issued for Settlement of Convertible Notes Payable

							Conversion
							Price based
							on the
			Number of				Conversion		Principal and
	Stock Issues for year ended		Shares				Formula in		Interest
Date of Issue	December 31, 2014		issued		Purpose of Issue		the Notes		Converted
January 9, 2014		LG Capital Funding, LLC		2,094,241		Debt Conversion	$	0.010	$	20,000
January 16, 2014		LG Capital Funding, LLC		3,030,303		Debt Conversion	$	0.010	$	30,000
January 30, 2014		LG Capital Funding, LLC		3,566,996		Debt Conversion	$	0.008	$	27,644
January 30, 2014		GEL Properties, LLC		2,000,000		Debt Conversion	$	0.008	$	16,796
February 27, 2014		GEL Properties, LLC		1,500,000		Debt Conversion	$	0.008	$	11,301
March 6, 2014		JMJ Financial		2,500,000		Debt Conversion	$	0.005	$	13,613
March 11, 2014		GEL Properties, LLC		251,895		Debt Conversion	$	0.008	$	1,903
March 21, 2014		LG Capital Funding, LLC		5,536,088		Debt Conversion	$	0.006	$	33,493
March 31, 2014		Matthew Morris		4,500,000		Debt Conversion	$	0.007	$	32,500
April 3, 2014		JMJ Financial		5,198,531		Debt Conversion	$	0.006	$	28,592
April 3, 2014		Union Capital, LLC		1,930,005		Debt Conversion	$	0.008	$	15,000
Total				32,108,059					$	230,841

 

		Number of			Price on		Market value
	Stock Issues for year ended	Shares			date of		of shares
Date of Issue	December 31, 2014	issued		Purpose of Issue	issue		issued
March 31, 2014	Carmel Advisors, LLC		5,000,000	Services	$	0.017	$	86,000
May 2, 2014	Kodiak Capital		15,000,000	Services	$	0.017	$	253,500
Totals			52,108,059				$	570,341

During the nine months ended September 30, 2014, the Company issued at total of 32,108,059 shares of common stock for debt conversion for an aggregate fair value of $529,894 based on the closing price the date the stock was issued. The difference between the fair value of the shares of common stock issued of $529,894 and the principal and interest converted of $230,842 is recorded as a loss on settlement of promissory notes and interest of $299,052 in the consolidated statements of operations.

As of September 30, 2014 and December 31, 2013, the Company had 192,132,774 and 163,934,049 shares of common stock outstanding respectively..

Stock Payable

On August 14, 2012, the Company entered into 6 month professional services agreement, whereby the Company pays the consultant $5,000 cash and $5,000 worth of common stock each month. As of June 30, 2014 and December 31, 2013, the Company has recorded $30,000 in stock payable related to this contract.

On July 1, 2012, the Company entered into a nine month professional services agreement, whereby the Company pays the consultant 250,000 share of common stock. As of June 30, 2014 and December 31, 2013, the Company has an obligation for 120,000 shares of common stock valued at $6,612.

On November 1, 2012, the Company entered into a professional services agreement, whereby the Company agreed to pay the consultant $50,000 for services for the Company's common stock. As of June 30, 2014 and December 31, 2013, the no shares have been issued and the obligation has been recorded as stock payable.

On September 20, 2012, the Company entered into an employment agreement whereby the Company agreed to issue 50,000 shares of common stock valued at $6,995 as a commencement bonus. As of June 30, 2014 and December 31, 2013, no shares have been issued and the obligation has been recorded as stock payable.

On April 22, 2013, the Board of Directors approved the issue of 5,714,286 shares of common stock to E World Corp. and 1,941,714 shares of common stock to Blue Atelier, Inc. for settlement of accounts payable totaling $26,796. The fair value of the shares to be issued is $22,968 based on the quoted market price of the shares on the date of approval. The excess of the accounts payable settled over the fair value of the shares issue of $3,828 is recorded as additional paid-in capital due to the related party relationship. As of June 30, 2014 and December 31, 2013, no shares were issued and the $22,968 for this obligation was recorded as stock payable.

At January 20, 2014, the Board of Directors approved the issue of 38,193 shares of Class B preferred stock for officer compensation for services provided in 2013 and were issued. The fair value of the shares to be issued is $574,495 based on the quoted market price of the shares on the date of approval. The excess of the accrued wages over the fair value of the shares issued of $192,565 is recorded as additional paid-in capital due to the related party relationship. As of December 31, 2013, no shares were issued and the $312,500 for this obligation was recorded as stock payable. As of June 30, 2014 the preferred shares had been issued and removed from stock payable.

On January 10, 2014, the Board of Directors approved the issue of capital stock as additional compensation for the officers and Board of Director members. The amount of dollars authorized, to whom they are authorized, and the dollar amount of shares each represent is shown in the chart below. As of September 30, 2014 this amount of $341,250 was recorded as stock payable.

							Shares of
							Common Stock
	Accrued		Accrued Board				to be issued at
	Compensation to		of Director Fee				September 30,
	be issued in		to be issued in				2014 Market
	Capital Stock		Capital Stock		Total		Price
Joe DuRant: CEO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Roger Silverthorn: CFO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Richard Fosgitt, Director	$	93,750	$	15,000	$	108,750		4,707,792
Thomas Cote': Director		-	$	15,000	$	15,000		649,351
	$	281,250	$	60,000	$	341,250		14,772,727

On March 12, 2014 two shareholders loaned their shares to the company in exchange for a note. The note is payable when shares are available and will be paid at a 50% premium. The total shares returned to treasury were 9,500,000 shares and will be repaid with 14,250,000 shares when available and are recorded as stock payable for $213,750. The premium has been expensed as other financing costs. The shares were valued at the fair value on the day of the transaction.

On September 26, 2014, the Company entered into a Promissory Note (“ Note”) with E World Corp. (“Holder”) in the principal amount of $71,500 bearing a 9% annual interest rate, unsecured and maturing November 10, 2014. Additionally, the Note calls for the issuance of a stock dividend equal to the loan amount. $10,250 was outstanding under this Note as of September 30, 2014. See also Note 7 – Notes Payable and Note 9 – Subsequent Events. Shares of Common Stock to be issued under this note at September 30, 2014 market prices totalled 3,095,238.

Warrants

On May 13, 2014, the Company issued warrants to Typenex Co-Investment LLC for 1,500,000 shares of the Company’s common stock exercisable at $.05 per share. The warrants expire on February 13, 2019. The warrants were issued in conjunction with an advance on a promissory note issued to that entity. See also Typenex Co-Investment , LLC Promissory Note I February 13, 2014 in Note 6 – Convertible Notes.

Stock Options

On July 1, 2014, the Company issued options to David Morgan, the Company’s CFO, to purchase 1,000,000 shares of the Company’s common stock at the closing price on July 1, 2014. The closing price on that date was $.024 per share. 500,000 of the options vest on July 1, 2015 and the remaining 500,000 vest on July 1, 2016 in accordance with an employment agreement executed on July 1, 2014 between Morgan and the Company. See also Note 4 – Related Party Transactions.

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Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

a) Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

Significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are summarized below.

Consolidation, Policy [Policy Text Block]

b) Principles of Consolidation

The consolidated financial statements include the accounts of Cirque Energy Inc. and its wholly owned subsidiaries. On July 27, 2011 the Company incorporated a new wholly owned subsidiary eWorld Corp. and on May 24, 2010, the company had acquired 100% of the outstanding stock of Media and Technology Solutions, Inc. On the date of acquisition, Media and Technology was 95% owned by Blue Atelier, Inc., the majority shareholder of the Company and the acquisition was accounted by means of a pooling of the entities from the date of inception of Media and Technology on February 1, 2010 because the entities were under common control. All significant inter-company transactions and balances have been eliminated. Ownership of Media and Technology Solutions, Inc. was transferred to E World Corp., a transaction which had no effect on the consolidated financial statements at December 31, 2011. On February 4, 2012, E World Corp. was spun-out of the Company. On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a solely owned subsidiary for the sole purpose of acquiring the Davison Landfill. All significant inter-company transactions and balances have been eliminated.

Cash and Cash Equivalents, Policy [Policy Text Block]

c) Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturities of three months or less at the time of issuance to be cash equivalents.

Use of Estimates, Policy [Policy Text Block]

d) Use of Estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and footnotes thereto. Actual results could differ from those estimates.

Risks and Uncertainties [Policy Text Block]

e) Significant Risks and Uncertainties

The Company's management believes that changes in any of the following areas could have a material adverse effect on the Company's future financial position, results of operations or cash flows: the Company's limited operating history; the Company’s ability to acquire new companies with profitable operations; the company’s ability to generate revenue and positive cash flow; advances and trends in new technologies and industry standards; competition from other competitors; regulatory related factors; risks associated with the Company's ability to attract and retain employees necessary to support its growth; and risks associated with the Company's growth strategies.

Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]

f) Impairment of Long-Lived Assets and Intangible Assets

Long-lived assets and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The Company assesses the recoverability of the long-lived assets and intangible assets (other than goodwill) by comparing the carrying amount to the estimated future undiscounted cash flow associated with the related assets. The Company recognizes impairment of long-lived assets and intangible assets in the event that the net book value of such assets exceeds the estimated future undiscounted cash flow attributed to such assets. The Company uses estimates and judgments in its impairment tests and if different estimates or judgments had been utilized, the timing or the amount of the impairment charges could be different.

Lease, Policy [Policy Text Block]

g) Leases

Leases for which substantially all of the risks and rewards of ownership of assets remain with the leasing company are accounted for as operating leases.

Income Tax, Policy [Policy Text Block]

h) Taxation

The Company accounts for income taxes under the provisions of Financial Accounting Standards Board’s Accounting Standards Codification (“ASC”) 740, “Income Taxes”. Under ASC 740, income taxes are accounted for under the asset and liability method. Deferred taxes are determined based upon differences between the financial reporting and tax bases of assets and liabilities at currently enacted statutory tax rates for the years in which the differences are expected to reverse. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation allowance is provided on deferred tax assets to the extent that it is more likely than not that such deferred tax assets will not be realized. The total income tax provision includes current tax expenses under applicable tax regulations and the change in the balance of deferred tax assets and liabilities. The Company follows the accounting guidance which provides that a tax benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on technical merits. Income tax provisions must meet a more likely-than-not recognition threshold at the effective date to be recognized initially and in subsequent periods.

Earnings Per Share, Policy [Policy Text Block]

i) Basic and Diluted Net Earnings (Loss) Per Share

The Company computes net income (loss) per share in accordance with ASC 205-10, which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all potentially dilutive common shares outstanding during the period. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive shares if their effect is anti-dilutive and is not presented in the accompanying statements.

Fair Value of Financial Instruments, Policy [Policy Text Block]

j) Fair value of Financial Instruments

The carrying value of the Company’s financial instruments, including cash, amounts due to shareholders/related parties and accounts and other payables approximate their respective fair values due to the immediate or short-term maturity of these instruments.

It is management’s opinion that the Company is not exposed to significant interest, price or credit risks arising from these financial instruments.

Concentration Risk Credit Risk Policy [Policy Text Block]

k) Concentration of Credit Risk

Financial instruments that potentially expose the Company to significant concentrations of credit risk consist principally of cash. The Company places its cash with financial institutions with high-credit ratings.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

l) Stock-Based Compensation

The Company has adopted FASB Accounting Standards Codification Topic 718-10, “Compensation- Stock Compensation” (“ASC 718-10”) which requires the measurement and recognition of compensation expense for all stock-based payment awards made to employees and directors. Under the fair value recognition provisions of ASC 718-10, stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense over the vesting period.

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.

New Accounting Pronouncements Policy [Policy Text Block]

m) Recent Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-10, “Development Stage Entities”. The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP.  In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively. The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements from the Company.

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Going Concern (Details Textual) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Going Concern [Line Items]
Accumulated deficit	$ (14,090,901)	$ (11,505,084)

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Related Party Transactions (Details Textual) (USD $)	1 Months Ended		12 Months Ended	1 Months Ended	0 Months Ended	1 Months Ended	9 Months Ended	1 Months Ended
	Jul. 31, 2014	May 20, 2013	Dec. 31, 2013	Jan. 21, 2014	Apr. 02, 2014	Jun. 27, 2014	Sep. 30, 2014	Dec. 30, 2013	Jan. 20, 2014	Sep. 26, 2014	Feb. 02, 2014
Related Party Transaction [Line Items]
Employee-related Liabilities							381,927
Accrued Salaries			69,427				281,250
Stock Payable			312,500
Taxes Payable, Current							10,231
Convertible Preferred Stock, Shares Issued upon Conversion							38,194
Debt instrument Amount Outstanding							10,250
David Morgan [Member]
Related Party Transaction [Line Items]
Accrued Salaries	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	1,000,000
Preferred Class B [Member]
Related Party Transaction [Line Items]
Contractual Obligation, Due in Next Twelve Months									381,927
E World Corp [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage										9.00%	6.00%
Debt Instrument Convertible Conversion Price, percentage											60.00%
Secured Debt											181,662
Debt Instrument, Face Amount	15,000									71,500
Proceeds from (Repayments of) Debt	37,500
Debt instrument Amount Outstanding							130,923			10,250
Blue Atelier, Inc [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues		10,000,000
Debt Instrument, Interest Rate, Stated Percentage		6.00%
Debt Instrument, Unamortized Premium		75,000
Increase (Decrease) in Due to Related Parties			20,000
Secured Debt		150,000
GEL Properties [Member]
Related Party Transaction [Line Items]
Proceeds from Issuance of Debt				30,000
Union Capital [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues							1,930,005
Proceeds from Issuance of Debt					105,000	53,771
Lg Capital [Member]
Related Party Transaction [Line Items]
Debt Instrument, Debt Default, Amount			175,500
Interest Payable			8,332
Proceeds from Issuance of Debt								50,000
Kodiak Capital Group [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues							15,000,000
Debt Instrument, Face Amount	$ 52,500

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Consolidated Statements of Stockholders' Deficit (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Stock Payable [Member]	Accumulated Deficit [Member]	Preferred Class A [Member]	Preferred Class B [Member]	Preferred Class C [Member]
Balance at Dec. 31, 2011	$ (639,519)	$ 9,252	$ 4,356,027	$ 0	$ (5,004,798)	$ 0
Balance (in shares) at Dec. 31, 2011		18,505,052				0
Shares issued for services	115,561	886	114,675	0	0	0
Shares issued for services (in shares)		1,610,824				0
Shares issued for asset purchase	345,350	4,605	340,745	0	0	0
Shares issued for asset purchase (in shares)		9,209,334				0
Shares issued for secured note default penalty	182,791	3,656	179,135	0	0	0
Shares issued for secured note default penalty (in shares)		7,311,640				0
Subsidiary spin-out share distribution	259,028	0	259,028	0	0	0
Shares issued for compensation	1,657,500	6,500	1,651,000	0	0	0
Shares issued for compensation (in shares)		13,000,000				0
Shares issued to settle debt	325,000	6,500	318,500	0	0	0
Shares issued to settle debt (in shares)		13,000,000				0
Stock dividend/split	0	31,237	(31,237)	0	0	0
Shares to be issued for cash	150,000	0	0	150,000	0	0
Shares to be issued for cash (in shares)		0				0
Shares to be issued for services	83,607	0	0	83,607	0	0
Shares to be issued for services (in shares)		0				0
Beneficial conversion feature for convertible note	5,000	0	5,000	0	0	0
Net loss	(3,296,408)	0	0	0	(3,296,408)	0
Balance at Dec. 31, 2012	(812,090)	62,636	7,192,873	233,607	(8,301,206)	0	0	0
Balance (in shares) at Dec. 31, 2012		62,636,850				0	0	0
Shares to be issued for services	10,000	0	0	10,000	0	0
Shares to be issued for services (in shares)		0				0
Shares issued for debt conversion	1,427,914	101,295	1,326,619	0	0	0
Shares issued for debt conversion (in shares)		101,297,199				0
Forfeiture and purchase of subscription agreement deposit and receivable	75,000	0	225,000	(150,000)	0	0
Forgiveness of related party debt related to issuance of stock for payables	3,828	0	3,828	0	0	0
Shares issued for related party payable conversions	157,168	0	0	22,968	0	134,200
Shares issued for related party payable conversions (in shares)		0				13,420
Shares to be issued for officer and directors liabilities	312,500	0	0	312,500	0	0
Shares to be issued for officer and directors liabilities (in shares)		0				0
Net loss	(3,203,878)	0	0	0	(3,203,878)	0
Balance at Dec. 31, 2013	(2,029,558)	163,931	8,748,320	429,075	(11,505,084)	134,200	0	0
Balance (in shares) at Dec. 31, 2013		163,934,049				13,420.00	0	0
Shares to be issued for services	339,500	20,000	319,500	0
Shares to be issued for services (in shares)		20,000,000
Shares issued for debt conversion	529,893	32,108	497,785
Shares issued for debt conversion (in shares)	32,108,059	32,108,059
Forgiveness of related party debt related to issuance of stock for payables	0
Loan of stock to company at market value	(133,599)	(23,909)	(323,440)	213,750
Loan of stock to company at market value (in shares)		(23,909,334)
Shares issued for related party payable conversions	466,845		192,565	(312,500)			381,930	204,850
Shares issued for related party payable conversions (in shares)							38,193	24,340
Shares to be issued for officer and directors liabilities	294,375			294,375
Shares to be issued as debt interest	71,500			71,500	0
Salary Costs - Options	2,944		2,944
Net loss	(2,585,815)				(2,585,815)
Balance at Sep. 30, 2014	$ (3,043,916)	$ 192,130	$ 9,437,674	$ 696,200	$ (14,090,899)	$ 134,200	$ 381,930	$ 204,850
Balance (in shares) at Sep. 30, 2014		192,132,774				13,420	38,193	24,340

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Related Party Transactions

9 Months Ended

Sep. 30, 2014

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

Note 4 – Related Party Transactions

The Company records transactions of commercial substance with related parties at fair value as determined with management. Amounts due to shareholders/related parties are non-interest bearing, unsecured, and due upon demand.

The following is a list of related party balances as of September 30, 2014 and December 31, 2013:

	September 30		December 31
	2014		2013
Accounts and other payable, due to related parties		8,029		5,129
Accrued salaries and wages - related party		195,489		224,758
Due to E World Corp. a related party		-		-
Secured note due to E World Corp., a related party		-		-
Secured note due to Blue Atelier Inc., a related party		-		-
	$	203,518	$	229,887

During the calendar year of 2013, E World Corp. and Blue Atelier Inc. ceased to be a related party and the disclosures above reflect that change. The secured note due to E World Corp. was paid during 2013 as described in Note 7 below. The “due to E World” was reduced by $20,000 during 2013 and was converted into a note in February 2014 as described in Note 7 below.

Related party transactions during the period include salary and consultancy fees for the nine months ended September 30, 2014 and 2013 as follows:

	For the nine months ended September 30
	2014		2013
Joe DuRant: CEO, Director	$	226,570	$	187,500
Frank O Donnell: Executive VP Business Development, Director		-		93,750
Roger Silverthorn: CFO, Director (effective February 1, 2013)		221,362		180,000
David Morgan, CFO (effective July 1, 2014)		30,020		-
Richard Fosgitt, Director		221,362		24,176
Thomas Cote': Director		15,000		-
Total	$	714,313	$	485,426

The Company has recorded $10,231 in payroll tax liabilities during the quarter ended September 30, 2014 related to payments made to its executives.

Preferred, Common Stock Payments to Officers, Directors

	Accrued Compensation to
	be issued in Class B		Class B Convertible		Common Stock after
	Preferred Shares		Preferred Issued ($10 Par)		Conversion
Joe DuRant: CEO, Director	$	139,068		13,907		9,595,710
Roger Silverthorn: CFO, Director		159,525		15,953		11,007,225
Richard Fosgitt, Director		72,917		7,292		5,031,250
Thomas Cote': Director		10,417		1,042		718,750
	$	381,927		38,194		26,352,935

The accrued compensation obligation of $381,927 was recorded as accrued salaries and wages for $69,427 and stock payable for $312,500 at December 31, 2013 on the consolidated balance sheet. On January 20, 2014, the Board of Directors approved the issue of 38,194 shares of Class B preferred stock in satisfaction of the $381,927 obligation due to the above officers and directors. This obligation has therefore been liquidated as of September 30, 2014. 

As of September 30, 2014, the Company has accrued liabilities to officers and directors for compensation in common stock in thr following amounts:

	Accrued Compensation to be issued in Capital Stock		Accrued Board of Director Fee to be issued in Capital Stock		Total		Shares of Common Stock to be issued at September 30, 2014 Market Price
Joe DuRant: CEO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Roger Silverthorn: CFO, Director	$	93,750	$	15,000	$	108,750		4,707,792
Richard Fosgitt, Director	$	93,750	$	15,000	$	108,750		4,707,792
Thomas Cote': Director		-	$	15,000	$	15,000		649,351
	$	281,250	$	60,000	$	341,250		14,772,727

Blue Atelier Inc. Promissory Note May 20, 2013

On May 20, 2013 the Company received funding pursuant to a promissory note in the amount of $150,000. The promissory note is secured by the break-up fee in the Asset purchase Agreement and Bid Procedures agreement in relation to the purchase of the Davison landfill, preferential payment from funding on any lending agreements related to the purchase of the Davison landfill, and 10,000,000 shares of Company stock. The promissory note bears interest at 6% interest, has a loan premium of $75,000 and matures on July 1, 2013. As of September 30, 2014, this Note was paid in full:

On December 30, 2013, the $50,000 of cash proceeds received from the issuance of LG Capital Funding, LLC Promissory Note VIII (See Note 7) was used to pay Blue Atelier Inc. outstanding principal and interest. At December 31, 2013, $175,500 principal plus accrued interest of $8,332 is outstanding.

On January 21, 2014, the $30,000 of cash proceeds received from the issuance of GEL Properties, LLC Promissory Note was used to pay Blue Atelier Inc. outstanding principal and interest.

On April 2, 2014, the $105,000 of cash proceeds received from the issuance of Union Capital, LLC Promissory Note was used to pay Blue Atelier Inc. outstanding principal and interest.

On June 27, 2014, the $53,771 of cash proceeds received from the issuance of Union Capital, LLC Promissory Note was used to pay Blue Atelier Inc. outstanding principal upon which the Blue Atelier, Inc. Promissory Note of May 20, 2013 was paid in full.

E World Corp. Promissory Note February 2, 2014

On February 2, 2014, the Company entered into a Convertible Promissory Note (“ Note”) with E World Corp. in the principal amount of $181,662 bearing an 6% annual interest rate, unsecured and maturing February 2, 2016. The Note was in exchange for an accounts payable of the same amount. This Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 60% of the market price which means the lowest trading price during the ten trading day period ending on the latest complete trading day prior to the conversion date.

On July 31, 2014, the Company issued a note to Kodiak Capital Group, LLC (see Note 6 – Convertible Notes) for $52,500. Of this amount, $37,500 was used to repay principal on the E World Corp. Promissory Note February 2, 2014 and a $15,000 convertible note was issued to E World Corp. (see Note 6 –Convertible Notes) to further reduce the principal on the E. World Corp. Promissory Note February 2, 2014. The principal balance on the E. World Corp. Promissory Note February 2, 2014 at September 30, 2014 was $130,923.

David Morgan Employment Agreement

On July 1, 2014, the Company executed an employment agreement with David Morgan under which Morgan agreed to become the Company’s Chief Financial Officer (CFO). The agreement expires on July 1, 2016 and calls for Morgan to receive an annual salary of $150,000. He was also granted options to purchase 1,000,000 shares of the Company’s common stock under this agreement. See Note 8 – Stockholders Equity.

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Operating Lease Commitments (Details Textual) (USD $)	0 Months Ended
	Feb. 02, 2014
Operating Lease Commitments [Line Items]
Monthly Lease And Rental Expense	$ 1,200

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Summary of Significant Accounting Policies (Details Textual)	May 24, 2010	Mar. 31, 2009
Blue Atelier, Inc [Member]
Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	95.00%	75.00%
Media and Technology Solutions Inc [Member]
Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	100.00%