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 March 31, 2015

Commission File No. 000-52438

Cirque Energy, 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.)

414 West Wackerly Street, Midland, MI 48640-4701

(Address of Principal Executive Offices)

PO Box 214981, Auburn Hills, MI 48321-4981

(Mailing Address)

248-494-0080

(Issuer’s telephone number)

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  o   No x

There were 250,520,991 shares of common stock outstanding as of May 20, 2015.

Documents incorporated by reference:  None

TABLE OF CONTENTS

		Page
PART I – FINANCIAL INFORMATION
Item 1.	Condensed Financial Statements.	2
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	22
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	26
Item 4.	Controls and Procedures.	26
PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	27
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	27
Item 3.	Defaults upon Senior Securities.	27
Item 4.	Mine Safety Disclosures.	27
Item 5.	Other Information.	27
Item 6.	Exhibits	27
SIGNATURES		28

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.

1

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

 Cirque Energy, Inc.

 Condensed Consolidated Balance Sheets 

	March 31,			December 31
	2015			2014
	Unaudited
Assets:
Current assets:
Cash	$	5,618		$	-
Total current assets		5,618			-
Land		-			-
Equipment, net		3,817			4,148
Total Assets	$	9,435		$	4,148
Liabilities and Stockholders' Deficit:
Current liabilities:
Bank overdraft	$	-		$	15
Accounts and other payables		582,722			547,160
Accounts and other payables - related party		8,043			8,029
Accrued salaries and wages - related party		552,296			457,006
Accrued interest		161,425			131,838
Notes payable		364,673			361,673
Convertible notes - (net of $61,025 and $152,101 unamortized discount)		956,617			1,034,502
Derivative liability		605,833			1,246,748
Total current liabilities		3,231,609			3,786,971
Total Liabilities		3,231,609			3,786,971
Stockholders' Deficit
Preferred Stock $.001 par value, 19,686,580  and 19,796,580 shares authorized at March 31, 2015 and December 31, 2014, respectively.
Class A Preferred stock, $10 stated value 13,420 shares authorized, issued, and outstanding at March 31, 2015 and December 31, 2014, respectively.		134,200			134,200
Class B Preferred stock, $10 stated value, 100,000 shares authorized,  38,193 shares  issued and outstanding at March 31, 2015 and December 31, 2014, respectively.		381,930			381,930
Class C Preferred stock, $10 stated value, 100,000 shares authorized and 24,340 shares issued and outstanding at March 31, 2015 and December 31, 2014, respectively.		204,850			204,850
Class D Preferred stock, $10 stated value 100,000 shares authorized and 12,500 shares issued and outstanding at March 31, 2015.		125,000			-
Common stock, Par Value $0.001, 300,000,000 shares authorized, 232,313,182 and 192,532,405 shares issued and outstanding at March 31, 2015 and December 31, 2014, respectively.		224,310			192,532
Additional paid-in capital		9,863,659			9,592,543
Preferred Stock dividends payable		2,500			-
Stock payable		424,825			421,825
Stock payable-related parties		508,750			395,000
Accumulated deficit		(15,092,198	)		(15,105,703	)
Total Stockholders' Deficit		(3,222,174	)		(3,782,823	)
Total Liabilities and Stockholders' Deficit	$	9,435		$	4,148

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

2

 Cirque Energy, Inc.

 Condensed Consolidated Statements of Operations

 (Unaudited) 

	For the quarter ended March 31,
	2015			2014
Sales	$	-		$	-
Cost of sales		-			-
Gross profit		-			-
Bank service charges		1,466			1,326
Development projects		326			38,082
Office and miscellaneous		6,768			9,565
Executive and directors compensation		268,819			225,837
Professional fees		102,426			72,306
Investor relations		5,344			92,134
Travel		15,110			17,104
Other financing costs		-			92,750
Total operating expense		400,259			549,104
Operating income (loss)		(400,259	)		(549,104	)
Other Income					-
Amortization of debt discount		(121,076	)		(317,582	)
Derivative expense		(4,114	)		(80,949	)
Gain on settlement of debt		67,500			(192,564	)
Loss on settlement of promissory convertible notes		(156,214	)		(240,706	)
Gain on derivative liability		675,029			760,274
Interest expense		(44,861	)		(9,686	)
Total other income (expense)		416,264			(81,213	)
Net income (loss)	$	16,005		$	(630,317	)
Net income (loss) per common share	$	-		$	-
Weighted average common shares outstanding		197,241,087			173,810,911

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

3

 Cirque Energy, Inc.

 Condensed Consolidated Statements of Cash Flow

   (Unaudited)

	For the quarter ended March 31,
	2015			2014
Operating Activities
Cash flows from operating activities :
Net income (loss)	$	16,005		$	(630,317	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		331			216
Amortization of debt discount		121,076			302,581
Salary Costs-options		2,947			-
Issuance of common stock for services		-			86,000
Issuance of common stock for executive and director compensation		113,750			-
Loss on settlement of accounts payable		-			192,564
Gain on settlement of debt		(67,500	)
Loss on settlement of convertible promissory notes		156,214			240,706
Derivative expense		4,114			80,949
Gain on derivatives		(675,029	)		(760,274	)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		35,562			102,713
Accrued Interest		44,859			-
Accrued salaries and wages		95,290			(75,549	)
Accounts payable-related parties		14			-
Cash used in operating activities		(152,367	)		(460,411	)
Investing Activities:
Purchase of equipment		-			(1,200	)
Cash used in investing activities		-			(1,200	)
Financing Activities:
Payment of bank overdraft		(15	)		-
Stock payable					169,375
Stock issued in settlement of convertible notes		-			-
Proceeds from issuance of preferred stock		125,000			-
Proceeds from  note		3,000			-
Proceeds from convertible note		30,000			286,000
Cash provided by financing activities		157,985			455,375
Increase in cash		5,618			(6,236	)
Cash, beginning of period		-			8,841
Cash, end of period	$	5,618		$	2,605
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for:
Interest	$	-		$	-
Income tax	$	-		$	-
Non-cash investing and financing activities:
Shares issued for settlement of convertible notes payable	$	299,947		$	427,958
Preferred Shares issued to settle stock payable	$	-		$	381,930
Convertible notes issued to settle notes payable	$	-		$	28,500

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

4

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, 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 common stock of Salty’s Warehouse, Inc. sold all of the shares held by them to a group of approximately 54 purchasers in a private transaction. 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 was principally engaged in the 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 shell company.

In March of 2009, the Company entered into a stock purchase agreement with Blue Atelier, Inc. (“Blue Atelier”) whereby Blue Atelier acquired 25,000,000 newly authorized and issued common stock of E World after E World executed a 1 for 40 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 these notes 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 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. (“MTS”), a Nevada corporation with a variety of media and related interests and rights and emerged from shell status. The consideration for the purchase of MTS was 10,000,000 shares of E World common stock. Blue Atelier, the principal shareholder of MTS, was also the largest shareholder in E World. Following this acquisition, E World moved its principal office to Las Vegas, Nevada. The acquisition of MTS was accounted for in a manner similar to a pooling of interests in accordance with accounting principles generally accepted in the United States because the entities were under common control.

On September 17, 2011, E World entered into a letter of intent with Green Renewable Energy Solutions, Inc. (“GRES”), the purpose of which was 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 (“GERS”), effective December 12, 2011. On January 26, 2012, GERS completed a 1-for-5 reverse split and on February 4, 2012 E World, including its subsidiary, MTS, was spun out as a separate private company by way of a special share dividend with one E World share issued for every share held on the date of the approval of the reverse split. FINRA approved the name change and the reverse split on January 26, 2012.

On February 4, 2012 GRES executed an 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 is focused on the acquisition of waste streams and maximizing its value utilizing recycling, renewable energy production, and environmentally responsible disposal strategies. On June 27, 2012, the Company approved a 1-for-1 stock dividend for shares held on June 29, 2012 and the dividend shares were issued following FINRA approval on July 27, 2012.

On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a wholly 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 lies dormant.

On May 15, 2013 GERS 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, GERS effectuated a name change to Cirque Energy, Inc. (the “Company” or “Cirque”) by amending its articles of incorporation. FINRA approval of the name change and change in trading symbol continues to be pending.

Cirque’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.

5

On November 14, 2013, Cirque 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 to fund and develop a test unit, Northrop Grumman wished to permit its intellectual property to be used by Cirque 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 March 1, 2015, Cirque changed its head office to 414 West Wackerly Street, Midland, Michigan 48640 from 645 Griswold Street, Suite 3274, Detroit, Michigan 48226.

Note 2 – Condensed Financial Statements

The accompanying consolidated financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial positions, results of operations, and cash flows on March 31, 2015, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed consolidated financial statements be read in conjunction with the consolidated financial statements and notes thereto included in the Company's December 31, 2014 audited financial statements as reported in its Report on Form 10-K. The results of operations of the three months ended March 31, 2015 are not necessarily indicative of the operating results for the full year ending December 31, 2015.

Note 3 - Summary of Significant Accounting Policies

a) Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted 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 and its wholly owned subsidiaries. On July 27, 2011 the Company acquired E World, which in turn had acquired 100% of the outstanding stock of MTS on May 24, 2010. On the date of the acquisition, MTS was 95% owned by Blue Atelier, the majority shareholder of the Company and the acquisition was accounted by means of a type of pooling of the entities from the date of inception of MTS on February 1, 2010 because the entities were under common control. All significant inter-company transactions and balances have been eliminated. Ownership of MTS was transferred to E World, a transaction which had no effect on the consolidated financial statements at December 31, 2011. On February 4, 2012, E World was spun off. On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a wholly 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.

6

h) Taxation

The Company accounts for income taxes under the provisions of the Financial Accounting Standards Board’s (FASB’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 ASC 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 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.

7

Note 4 – 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 period presented and has an accumulated deficit of $15,092,198. 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 5 – 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 March 31, 2015 and December 31, 2014:

	March 31,		December 31,
	2015		2014
Accounts and other payable, due to related parties		8,043		8,029
Accrued salaries and wages - related party		552,296		457,006
Stock payable - related parties		508,750		395,000
	$	1,069,089	$	860,035

Related party transactions during the period include salary and consultancy fees for the three months ended March 31, 2015 and 2014 as follows:

	For the Three Months Ended March 31,
	2015		2014
Joseph L. DuRant; President, Chief Executive Officer, Director	$	74,199	$	83,094
Roger W. Silverthorn; Executive Vice President of Business Development, Director (Chief Financial Officer, February 1, 2013 through June 30, 2014)		74,199		77,886
Richard L. Fosgitt; Executive Vice President of Engineering and Technology, Director		74,199		59,858
David W. Morgan; Chief Financial Officer (effective July 1, 2014)		41,224
Thomas G. Coté; Director		5,000		5,000
Total	$	268,819	$	225,838

The Company recorded $264,946 in payroll tax liabilities during the three months ended March 31, 2015 related to payments made to its executives.

As of March 31, 2015, the Company has accrued liabilities to officers and directors for compensation in common stock in the 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 March 31, 2015 Market Price
Joseph L. DuRant; CEO, Director	$	136,250	$	25,000	$	161,250		24,067,164
Roger W. Silverthorn; EVP, Director	$	136,250	$	25,000	$	161,250		24,067,164
Richard L. Fosgitt; EVP, Director	$	136,250	$	25,000	$	161,250		24,067,164
Thomas G. Coté; Director		-	$	25,000	$	25,000		3,731,343
	$	408,750	$	100,000	$	508,750		75,932,836

8

David W. Morgan Employment Agreement

On July 1, 2014, the Company executed an employment agreement with David W. Morgan under which Mr. Morgan agreed to become the Company’s Chief Financial Officer. The agreement expires on July 1, 2016 and provides for Mr. 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 9 – Stockholders Equity.

Note 6 – Operating Lease Commitments

On March 1, 2015, the Company entered into a twelve month lease for office space for its head office at 414 West Wackerly Street. Midland, Michigan 48640. The monthly lease payment is $1,740.

Note 7 – Convertible Notes

Asher Enterprises Promissory Note VIII July 10, 2013

On July 10, 2013, the Company issued a Convertible Promissory Note (the “Note”) to Asher Enterprises, Inc. (the “Holder”) in the original principal amount of $32,500 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $32,500 had been amortized. The fair value of the derivative liability at March 31, 2015 was $36,956 resulting in a gain on the change in fair value of the derivative of $19,765 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $15,935 and $12,650, respectively.

JMJ Financial Promissory Note V September 25, 2013

On September 25, 2013, the Company received cash proceeds of $25,000 with an original issue discount of $4,481 on the fifth tranche of the Convertible Note (the “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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $29,481 had been amortized. The fair value of the derivative liability at March 31, 2015 is $34,445 resulting in a gain on the change in fair value of the derivative of $25,769 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $9,941 and $7,615, respectively.

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 (the “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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $58,962 had been amortized. The fair value of the derivative liability at March 31, 2015 was $68,754 resulting in a gain on the change in fair value of the derivative of $51,614 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $19,075 and $14,422, respectively.

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

On September 18, 2013, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $26,500 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $26,500 had been amortized. During February, 2015, the Holder converted the entire principal balance of $26,500 and the accrued interest of $5,461 into 4,891,260 shares of the Company’s common stock. The Company recorded a loss on the conversion of $38,761, a gain on the derivative liability of $72,142, and gain on settlement of debt of $13,250 during the three months ended March 31, 2015,

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

On November 18, 2013, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $30,000 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $30,000 had been amortized. On February 15, 2015, the Holder transferred the Note to Kodiak Capital Group. The default penalty was extinguished. The fair value of the derivative liability at March 31, 2015 is $32,262 resulting in a gain on the change in fair value of the derivative of $49,605 for the three months ended March 31, 2015. The Company recorded a gain on settlement of debt for $15,000 during the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $12,741 and $9,708, respectively.

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

On November 27, 2013, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $26,500 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $26,500 had been amortized. During March, 2015, the Holder converted the entire principal balance of $26,500 and the accrued interest of $4,130 into 8,751,423 shares of the Company’s common stock. The Company recorded a loss on the conversion of $43,161, a gain on the derivative liability of $72,462, and gain on settlement of debt of $13,250 during the three months ended March 31, 2015.

The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $0 and $3,408, respectively.

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

On January 6, 2014, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $52,000 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $52,000 had been amortized. The fair value of the derivative liability at December 31, 2015 is $55,921. On February 15, 2015, the Holder transferred the Note to Kodiak Capital Group. The default penalty was extinguished. The fair value of the derivative liability at March 31, 2015 is $55,921 resulting in a gain on the change in fair value of the derivative of $86,268 for the three months ended March 31, 2015. The Company recorded a gain on settlement of debt for $26,000 during the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $15,559 and $11,480, respectively.

Matthew Morris Promissory Note I November 8, 2013

On November 8, 2013, the Company issued a Convertible Promissory Note (the “Note”) to Mr. Morris (the “Holder”) in the original principal amount of $46,500 bearing an 8.00% 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 December 31, 2014, the entire debt discount of $46,500 had been amortized. The fair value of the derivative liability at March 31, 2015 was $46,739 resulting in a gain on the change in fair value of the derivative of $35,128 for the three months ended March 31, 2015.The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $5,177 and $4,260, respectively.

GEL Properties, LLC Promissory Note II January 21, 2014

On January 21, 2014, the Company issued a Convertible Promissory Note (the “Note”) to GEL Properties, LLC (the “Holder”) in the original principal amount of $65,000 bearing a 6.00% 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 December 31, 2014, the entire debt discount of $65,000 had been amortized. The fair value of the derivative liability at March 31, 2015 was $26,884 resulting in a gain on the change in fair value of the derivative of $11,999 for the three months ended March 31, 2015. During February and March, 2015, Holder converted $24,562 in principal into 5,000,000 shares of the Company’s common stock. The Company recorded a loss on conversion of $16,175. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $18,216 and $14,745, respectively, while principal of $40,438 and $65,000 is reflected in Convertible Notes on the balance sheet as of March 31, 2015 and December 31, 2014, respectively.

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

On February 13, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Typenex Co-Investment, LLC (the “Holder”) in the initial principal amount of $150,000 bearing a 10.00% annual interest rate, unsecured and maturing May 13, 2015. The Holder has committed to accept and pay for 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 Holder received 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.

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As of March 31, 2015, the Company had issued 1,500,000 warrants in accordance with the terms of this Note. The exercise price of the warrant is $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 had 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 to the principal of the Note. This same amount was expensed in the year ended December 31, 2014as additional interest expense.

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

On November 19, 2014, the Company and the Holder entered into a forbearance agreement under which the Holder agreed to forebear from exercising any of its rights under the default provisions of the Note. In exchange, the Note principal was adjusted to $337,500 and the interest rate was set at 10.00% per annum.

As of March 31, 2015, $134,607 of the debt discount for the Note and warrants had been amortized. The fair value of the derivative liability of the Note and the warrants at March 31, 2015 was $26 and $6,590, respectively, resulting in a gain on the change in fair value of the derivative of $54,759 on the Note and a gain on the change in fair value of the derivative of $16,302 on the warrants for the three months ended March 31, 2015. The Note and warrants are shown net of a debt discount of $15,393 at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $12,085 and $3,872, respectively. On March 17, 2015, Holder converted $21,900 of the outstanding principal into 5,000, 000 shares of the Company’s common stock. The Company recorded a loss on the conversion of $13,600 for the three months ended March 31, 2015. On March 31, 2015 and December 31, 2014, outstanding principal on the Notes totaled $337,500 and $215,600, respectively.

Union Capital, LLC Promissory Note I April 2, 2014

On April 2, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $100,000 bearing a 9.00% 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 March 31, 2015, the entire debt discount of $100,000 had been amortized. The fair value of the derivative liability at March 31, 2015 is $60,663 resulting in a gain on the change in fair value of the derivative of $73,982 for the three months ended March 31, 2015. The Note is shown net of a debt discount of $25,206 on the balance sheet at December 31, 2014 and at $73,000 on the balance sheet at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $6,655 and $13,534, respectively. During February and March, 2015, Holder converted $27,000 of the outstanding principal and $2,296 of accrued interest into 7,518,885 shares of the Company’s common stock. The Company recorded a loss on the conversion of $39,078 for the three months ended March 31, 2015.

Union Capital, LLC Promissory Note III April 2, 2014

On April 2, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $100,000 bearing a 9.00% 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 Holder partially converted the Note on April 3, 2014 into 1,930,005 shares 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 March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $72,814 resulting in a gain on the change in fair value of the derivative of $59,453 for the three months ended March 31, 2015. The Note is shown net of a debt discount of $22,685 at December 31, 2014 and at $85,000 on the balance sheet at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $7,669 and $6,058, respectively. On February 12, 2015, Holder converted $5,000 of the outstanding principal and $387 of accrued interest into 619,209 shares of the Company’s common stock. The Company recorded a loss on the conversion of $5,449 for the three months ended March 31, 2015.

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Union Capital, LLC Promissory Note II June 30, 2014

On June 30, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $34,188 bearing a 9.00% 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 March 31, 2015, $26,066 of the debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $25,715 resulting in a loss on the change in fair value of the derivative of $1,003 for the three months ended March 31, 2015. The Note is shown net of a debt discount of $8,122 at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $2,310 and $1,551, respectively.

Kodiak Capital Group Note July 31, 2014

On July 31, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Kodiak Capital Group, LLC (the “Holder”) in the original principal amount of $52,500 bearing a 15.00% 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 Promissory Note February 2, 2014 and $15,000 was retained by the Holder as a discount.

As of March 31, 2015, the entire debt discount of $52,355 had been amortized. The fair value of the derivative liability at March 31, 2015 was $56,389, resulting in a gain on the change in fair value of the derivative of $39,471 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $7,292 and $4,056, respectively.

Blue Atelier Note August 8, 2014

On August 5, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Blue Atelier (the “Holder”) in the original principal amount of $35,000 bearing a 9.00% 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 March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $37,593, resulting in a gain on the change in fair value of the derivative liability of $26,314 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $9,705 as of December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $3,818 and $1,920, respectively.

E World Note August 8, 2014

On August 5, 2014, the Company issued a Convertible Promissory Note (the “Note”) to E World (the “Holder”) in the original principal amount of $15,000 bearing a 9.00% 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.

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As of March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $16,211, resulting in a change on the change in fair value of the derivative liability of $11,171 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $4,159 as of December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $2,661 and $1,515, respectively.

O’Donnell Note 1 October 31, 2014

On October 31, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Frank O’Donnell (the “Holder”) in the original principal amount of $5,000 bearing a 6.00% annual interest rate, unsecured and maturing January 31, 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 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 $2,199 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 $2,199 based on the Black Scholes Merton pricing model.

As of March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at December 31, 2014 was $1,327, resulting in a gain on the change in fair value of the derivative liability of $1,117 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $741 as of December 31, 2014. The balance sheets as of March 31, 2015and December 31, 2014 reflect accrued interest of $124 and $50, respectively.

Union Capital, LLC Promissory Note IV June 30, 2014

On December 19, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $20,000 bearing a 9.00% annual interest rate, unsecured and maturing December 19, 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 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 $20,000 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 $43,533 and derivative expense of $23,533 based on the Black Scholes Merton pricing model.

As of March 31, 2015, $4,932 of the debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $26,113 resulting in a gain of $17,420 on the change in fair value of the derivative for the three months ended March 31, 2015.The Note is shown net of a debt discount of $14,411 and $19,342 at March 31, 2015 and December 31, 2014, respectively. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $503 and $59, respectively.

O’Donnell Note 2 December 30, 2014

On December 30, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Frank O’Donnell (the “Holder”) in the original principal amount of $2,000 bearing a 6.00% annual interest rate, unsecured and maturing March 31, 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 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 $923 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 $923 based on the Black Scholes Merton pricing model.

As of March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $531, resulting in a gain on the change in fair value of the derivative liability of $447 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $913 as of December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $75 and $1, respectively.

JMJ Note 8 March 31, 2015

On March 31, 2015, the Company issued a Convertible Promissory Note (the “Note”) to JMJ Financial (the “Holder”) in the original principal amount of $30,000 bearing an 8.00% 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 60% of the market price, which means the lowest trading price during the twenty-five 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 $24,234 based on the Black Scholes Merton pricing model.

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As of March 31, 2015, none of the debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $24,234, resulting in a neither a gain nor a loss on the change in fair value of the derivative liability for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $30,000 as of March 31, 2015. The balance sheet as of March 31, reflect accrued interest of $0.

The Company accounts for the fair value of the conversion features of its convertible debt in accordance with ASC Topic No. 815-15 "Derivatives and Hedging; Embedded Derivatives" ("Topic No. 815-15"). Topic No. 815-15 requires the Company to bifurcate and separately account for the conversion features as an embedded derivative contained in the Company's convertible debt. The Company is required to carry the embedded derivative on its balance sheet at fair value and account for' any unrealized change in fair value as a component of results of operations. The Company values the embedded derivatives using the Black-Scholes pricing model. Amortization of debt discount amounted to $121,076 for the three months ended March 31, 2015 as compared to $317,581 for the three months ended March 31, 2014. The derivative liability is revalued each reporting period using the Black-Scholes model. Convertible debt as of March 31, 2015 and December 31, 2014 was $956,617 and $1,034,502, respectively, and are shown net of debt discount in the amounts of $61,025 and $152,101, respectively. As of March 31, 2015 and December 31, 2014, the derivative liability was $605,833 and $1,246,748, respectively.

The Black-Scholes model utilized the following inputs to value the derivative liability at the date of issuance of the convertible note and at December 31, 2014:

Stock Price - The Stock Price was based on the average closing price of the Company's stock as of the Valuation Date. The Stock Price was $0.0067 at March 31, 2015.

Variable Conversion Prices - The conversion price was based on 50% to 100% of the average closing price of the Company's common stock for the previous 10 to 30 trading days prior to the conversion date, or $.0043 at March 31, 2015.

Time to Maturity - The time to maturity was determined based on the length of time between the Valuation Date and the maturity of the debt. Time to maturity was between 3 and 9 months for the outstanding derivatives.

Risk Free Rate - The risk free rate was based on the U.S. Treasury Note rate as of the Valuation Dates with a term commensurate with the remaining term of the debt. The risk free rate for the one-year U.S. Treasury Note was 0.40% at March 31, 2015.

Volatility - The volatility was based on the historical volatility of the Company stock. The average volatility was between 137% and 152% at March 31, 2015.

Note 8 – Notes Payable

Blue Atelier 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 common stock. The promissory note bears interest at 6.00% interest, has a loan premium of $75,000 and matures on July 1, 2013.

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 outstanding principal and interest. At March 31, 2015, $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 the GEL Properties, LLC Promissory Note was used to pay Blue Atelier 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 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 outstanding principal.

As of March 31, 2015, this note had an outstanding principal balance of $47,000 and accrued interest of $12,206.

E World Promissory Note February 2, 2014

On February 2, 2014, the Company issued a Convertible Promissory Note (the “Note”) to E World in the principal amount of $181,662 bearing a 6.00% annual interest rate, unsecured and maturing February 2, 2016. The Note was issued in exchange for an account payable in 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.

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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 Promissory Note February 2, 2014 and a $15,000 convertible note was issued to E World (see Note 6 –Convertible Notes) to further reduce the principal on the E World Promissory Note dated February 2, 2014. The principal balance on this note at March 31, 2015 was $130,923.

Blue Atelier Promissory Note April 23, 2014

On April 23, 2014, the Company entered into a Promissory Note (the “Note”) with E World (the “Holder”) in the principal amount of $75,000 bearing a 9.00% annual interest rate, unsecured and maturing May 31, 2014. The Note went into default for non-payment and, per the terms, an additional $37,500 was added to the principal amount and reflected in Interest Expense on the Consolidated Statements of Operations for the year ended December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect outstanding principal of $112,500 and $112,500, respectively and accrued interest of $6,325 and $4,660, respectively.

E World Promissory Note September 26, 2014

On September 26, 2014, the Company entered into a Promissory Note (the “Note”) with E World (the “Holder”) in the principal amount of $71,500 bearing a 9.00% 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. $71,250 was outstanding under this Note as of March 31, 2015 and December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $3,059 and $1,478, respectively.

O’Donnell Promissory Note January 16, 2015

On January 16, 2015, the Company received $3,000 pursuant to a promissory note issued to Frank A. O’Donnell. The note is unsecured and bears interest at 6.00%. It matured on March 31, 2015 and required the issuance of $3,000 in shares of the Company’s common stock. $3,000 was outstanding under this Note as of March 31, 2015 and the balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $61 and $0, respectively.

Note 9 – 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 “blank check” preferred stock with a par value of $0.001 per share of which 100,000 shares of Class A preferred stock (“Class A”) with a stated value of $10 are authorized and 13,420 shares were issued and outstanding at March 31, 2015; 100,000 shares of Class B (“Class B”) preferred stock with a stated value of $10 are authorized and 38,193 were issued and outstanding at March 31, 2015; and 100,000 shares of Class C (“Class C”) preferred stock with a stated value of $10 are authorized and 24,340 were issued and outstanding at March 31, 2015; 100,000 shares of Class D preferred stock (“Class D”) with a stated value of $10 are authorized and 12,500 were issued and outstanding at March 31, 2015.

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 share is convertible into 2,857.14, 690 and 592 shares of common stock, respectively. Each Class A, Class B and Class C share is entitled to 2,857.14, 3,450 and 592 votes, respectively, on any matter that is brought to a vote of the common stockholders. The preference term of the Class D shares is 24 months. Class D shares require a quarterly dividend payment equal to 8% per annum and are convertible into shares of the Company’s common stock at 50% of the average closing price for the ten day trading period immediately prior to conversion.

Other Stock Issuances

On January 26, 2012, FINRA approved the 5-for-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 share amounts have been retroactively restated to reflect this reverse stock split.

On January 22, 2013, the Company entered into an assignment agreement with E World, an entity under common control, whereby E World agreed to purchase from GERS the Stock Purchase Agreementwith Diamond Transport Ltd. for $75,000 payable in three equal monthly cash payments of $25,000, with the last payment due March 22, 2013. As of December 31, 2013, the Company had received $75,000 cash from E World. 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 Ltd. was reversed and any further liability to Diamond Transport Ltd. was assumed by E World.

On April 22, 2013, the Board of Directors approved the issuance of 6,880 Class A Preferred Shares at $10 stated value to Frank A. O’Donnell and 6,540 Class A Preferred Shares at $10 stated 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.

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On January 20, 2014, the Board of Directors approved the issue of 38,194 of Class B Preferred Shares at $10 stated 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 stated 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 stated 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

Date of Issue	Stock Issues for year ended December 31, 2015	Number of Shares issued		Purpose of Issue	Price on date of issue		Market value of shares issued
February 10, 2015	LG Capital		2,405,369	Debt conversion	$	0.0170	$	40,891
February 12, 2015	Union Capital		718,283	Debt conversion	$	0.0175	$	12,570
February 12, 2015	Union Capital		619,209	Debt conversion	$	0.0175	$	10,836
February 23, 2015	LG Capital		2,485,891	Debt conversion	$	0.0120	$	29,831
February 25, 2015	GEL Capital		402,299	Debt conversion	$	0.0087	$	3,500
February 26, 2015	GEL Capital		436,508	Debt conversion	$	0.0086	$	3,754
March 2, 2015	GEL Capital		213,675	Debt conversion	$	0.0082	$	1,752
March 3, 2015	GEL Capital		694,444	Debt conversion	$	0.0079	$	5,486
March 9, 2015	GEL Capital		845,070	Debt conversion	$	0.0089	$	7,521
March 10, 2015	LG Capital		3,500,000	Debt conversion	$	0.0082	$	28,700
March 11, 2015	Union Capital		2,137,628	Debt conversion	$	0.0080	$	17,101
March 11, 2015	GEL Capital		1,173,709	Debt conversion	$	0.0080	$	9,390
March 13, 2015	GEL Capital		216,450	Debt conversion	$	0.0080	$	1,732
March 16, 2015	GEL Capital		456,621	Debt conversion	$	0.0079	$	3,607
March 17, 2015	GEL Capital		561,224	Debt conversion	$	0.0071	$	3,985
March 17, 2015	Typenex		5,000,000	Debt conversion	$	0.0071	$	35,500
March 25, 2015	LG Capital		5,251,423	Debt conversion	$	0.0078	$	40,961
March 27, 2015	Union Capital		4,662,974	Debt conversion	$	0.0083	$	38,703
			31,780,777				$	295,819

During the three months ended March 31, 2015, the Company issued a total of 31,780,777 shares of common stock for debt conversion for an aggregate fair value of $295,819 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 $313,319 and the principal and interest converted of $143,736 is recorded as a loss on settlement of promissory notes and interest of $156,214 in the consolidated statements of operations.

As of March 31, 2015 and December 31, 2014, the Company had 232,313,182 and 192,532,405 shares of common stock outstanding respectively.

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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 December 31, 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 December 31, 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 December 31, 2014 and December 31, 2013, 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 December 31, 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 and 1,941,714 shares of common stock to Blue Atelier 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 December 31, 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 December 31, 2014 the preferred shares had been issued and removed from stock payable.

On January 10, 2014, the Board of Directors approved the issuance 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 December 31, 2014, $508,750 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 March 31, 2015 Market Price
Joseph L. DuRant; President, CEO, Director	$	136,250	$	25,000	$	161,250		24,067,164
Roger W. Silverthorn; EVP, Director	$	136,250	$	25,000	$	161,250		24,067,164
Richard L. Fosgitt; EVP, Director	$	136,250	$	25,000	$	161,250		24,067,164
Thomas G. Cote'; Director		-	$	25,000	$	25,000		3,731,343
	$	408,750	$	100,000	$	508,750		75,932,836

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 a 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 (the “Note”) with E World (the “Holder”) in the principal amount of $71,500 bearing a 9.00% annual interest rate, unsecured and maturing November 10, 2014. Additionally, the Note provides for the issuance of common stock having a value equal to the loan amount. $71,250 was outstanding under this Note as of March 31, 2015. $71,500 is reflected in Stock Payable at March 31, 2015. See also Note 7 – Notes Payable Shares of common stock to be issued under this Note at March 31, 2015 market prices totaled 10,671,642.

On December 18, 2014, the Company received $20,000 in exchange for the issuance of restricted common shares to Typenex. On June 18, 2015 the Company will issue $20,000 in unrestricted shares to Typenex, the number of which will equal $20,000 divided by the closing price of the Company’s stock on June 17, 2015.

On January 16, 2015, the Company received $3,000 pursuant to a promissory note issued to Frank A. O’Donnell. The note is unsecured and bears interest at 6.00%. It matured on March 31, 2015 and required the issuance of $3,000 in shares of the Company’s common stock. Shares of common stock to be issued under this Note at March 31, 2015 totaled 447,761.

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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 non-qualified stock options to David W. Morgan, the Company’s Chief Financial Officer 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 $0.024 per share. 500,000 of the options vest on July 1, 2015 and the remaining 500,000 options 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 10 – Fair Value Measurements

FASB ASC 820, "Fair Value Measurements" defines fair value, establishes a framework for measuring fair value under generally accepted accounting principles and prescribes disclosures about fair value measurements.

As defined in ASC 820, fair value is the price that would be received to sell an asset or paid to transfer a liability i n an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priori ty to unadjusted quoted prices in active markets for identical assets or liabilities (level l measurement) and the lowest priority to unobservable inputs (level 3 measurement).

The three levels of the fair value hierarchy defined by ASC 820 are as follows:

Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level l primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.

Level 2 - Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.

Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management's best estimate of fair value.

The valuation techniques that may be used to measure fair value are as follows:

Market approach - Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities

Income approach - Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about those future amounts, including present value techniques, option-pricing models and excess earnings method

Cost approach - Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost)

The carrying value of the Company's borrowings is a reasonable estimate of its fair value as borrowings under the Company's credit facility have variable rates that reflect currently available terms and conditions for similar debt.

The Company's assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels.

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The following table sets forth by level within the fair value hierarchy the Company's financial assets and liabilities that were accounted for at fair value as of March 31, 2015 and December 31, 2014. As required by FASB ASC 820, financial assets are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

March  31, 2015	Level I		Level II		Level III		Total
Derivative liability	$	-	$	605,833	$	-	$	605,833
Total liabilities	$	-	$	605,833	$	-	$	605,833

December 31, 2014	Level I		Level II		Level III		Total
Derivative liability	$	-	$	1,246,748	$	-	$	1,246,748
Total liabilities	$	-	$	1,246,748	$	-	$	1,246,748

In addition, the FASB issued, “The Fair Value Option for Financial Assets and Financial Liabilities.” This guidance expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value option for any of its qualifying financial instruments.

Note 11 – Subsequent Events

On May 16, 2013, the Company and Cirque Energy II, LLC announced the entry into a contribution agreement. 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. The agreement has not yet been consummated.

On April 2, 2015, GEL Properties, LLC converted $1,083 in principal owing them under the Note dated January 21, 2014 into 320,513 shares of the Company’s stock.

On April 9, 2015, Matthew Morris converted $6,600 of the amount owing him under the Note dated November 8, 2013 into 5,000,000 shares of the Company’s common stock.

On April 15, 2015, GEL Properties, LLC converted $2,817 in principal owing them under the Note dated January 21, 2014 into 849,673 shares of the Company’s stock.

On April 20, 2015, GEL Properties, LLC converted $2,800 in principal owing them under the Note dated January 21, 2014 into 844,646 shares of the Company’s stock.

On April 21, 2015, GEL Properties, LLC converted $2,000 in principal owing them under the Note dated January 21, 2014 into 961,538 shares of the Company’s stock.

On April 23, 2015, GEL Properties, LLC converted $4,500 in principal owing them under the Note dated January 21, 2014 into 1,688,555 shares of the Company’s stock.

On April 27, 2015, GEL Properties, LLC converted $6,984 in principal owing them under the Note dated January 21, 2014 into 2,620,792 shares of the Company’s stock.

On May 5, 2015, Union Capital, LLC converted $10,000 in principal and $976 in accrued interest owing them under the Note dated April 3, 2014 into 5,354,361 shares of the Company’s common stock.

On May 5, 2015, the Company received a notice of default from Matthew Morris (“Morris”) of notes (1) the Company issued to Morris November 8, 2013 and (2) that Morris assumed in full from Asher Enterprises, Inc. which had been issued on July 10, 2012 by the Company. These two 8% Convertible Promissory Notes are referred to herein as the “Notes.” Under the terms of the Notes, it is an event of default if the Company does not have sufficient shares of common stock authorized for issuance upon conversion of the Notes. As of May 5, 2015, the Company did not have sufficient shares of common stock authorized for issuance upon conversion of the Notes. On May 13, 2015, the Company Matthew Morris entered into a binding term sheet (the “Term Sheet”), whereby Morris agreed to rescind and cancel his notice of default, and to suspend any declaration of default on the Notes until at least July 15, 2015. In consideration for the Morris’s entrance into the Term Sheet, the Company agreed to: (i) increase the principal balance of the Notes by 25%; (ii) adjust the conversion rate of the Notes to 30% of the immediately preceding 3-day average volume-weighted average price, or VWAP; (iii) increase the interest rates on the Notes from 8% to 12% per annum; (iv) establish an irrevocable reserve of 25,000,000 shares of the Company’s common stock, as soon as such amount of shares is authorized by a majority vote of the Company’s shareholders; and (v) draft and deliver to the Holder a formal forbearance agreement based on the terms set forth in the Term Sheet within ten days of the execution of the Term Sheet.

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On May 5, 2015, the Company created and established Cirque Gasification Systems, LLC under the corporation laws of the State of Michigan.

On May 6, 2015 the Company created and established Cirque Biomass Holdings, LLC under the corporation laws of the State of Michigan.

On May 8, 2015, GEL Properties, LLC converted $1,500 in principal owing them under the Note dated January 21, 2014 into 391,134 of the Company’s stock.

On May 11, 2015, GEL Properties, LLC converted $3,300 in principal owing them under the Note dated January 21, 2014 into 757,750 of the Company’s stock.

On May 13, 2015, GEL Properties, LLC converted $3,000 in principal owing them under the Note dated January 21, 2014 into 688,863 shares of the Company’s stock. On May 13, 2015, the Board of Directors of the Company adopted a resolution to issue 17,210 Class B Shares to Roger W. Silverthorn (the Company’s President and Chief Executive Officer), 17,210 Class B Shares to Richard L. Fosgitt (the Company’s Executive Vice President), 4,529 Class B Shares to David W. Morgan (the Company’s Chief Financial Officer) and 906 Class B Shares to Thomas G. Coté (a member of the Company’s Board of Directors) in consideration for accrued, but previously unpaid compensation. The Class B Shares were issued in reliance upon the exemption provided by Section 4(a)(2) of the Securities Act of 1933, as amended.

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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 common stock sold all of them to a group of approximately 54 investors. 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 was principally engaged in the sale of online game services and had a 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. and Mojo Media Works Ltd. in August 2008, and, following these sales, ceased all activities in the online game and media production businesses and became a 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 shares of E World after the Company 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 into 6,872,830 shares of E World’s 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. (“MTS”), a Nevada corporation with a variety of media and related interests and rights and emerged from shell status. The consideration for the purchase of MTS was 10,000,000 shares of E World common stock. Blue Atelier, the principal shareholder of MTS, was also the largest shareholder in E World. Following this acquisition, E World moved its principal office to Las Vegas, Nevada. The acquisition of MTS was accounted for in a manner similar to a pooling of interests in accordance with accounting principles generally accepted in the United States because the entities were under common control.

On September 17, 2011, E World entered into a letter of intent with Green Renewable Energy Solutions, Inc. (“GRES”), the purpose of which was 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 (“GERS”), effective December 12, 2011. On January 26, 2012, GERS completed a 1-for-5 reverse split and on February 4, 2012 E World, including its subsidiary, MTS, was spun out as a separate private company by way of a special share dividend with one E World share issued for every share held on the date of the approval of the reverse split. FINRA approved the name change and the reverse split on January 26, 2012.

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On February 4, 2012 GRES executed an 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 is focused on the acquisition of waste streams and maximizing its value utilizing recycling, renewable energy production, and environmentally responsible disposal strategies. On June 27, 2012, the Company approved a 1-for-1 stock dividend for shares held on June 29, 2012 and the dividend shares were issued following FINRA approval on July 27, 2012.

On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a wholly 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 lies dormant.

On May 15, 2013 GERS 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, the Company changed its name to Cirque Energy, Inc. FINRA approval of the name change and a change in the Company’s trading symbol are pending.

General

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 investigated and obtained research and technical data regarding 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 other system capable of converting the currently available byproducts or wastes generated by the U.S. military in a typical forward operating base into electricity.

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

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

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

· We anticipate the deployment of the DGU prototypes.

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

· Upon successful demonstration, Northrop Grumman will manufacture DGUs for exclusive sale by Northrop Grumman and Cirque.

Clean Energy Generation Solutions as 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 sold to customers using various structures which required little or no capital outlay by customers:

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

· PPA – traditional power purchase agreement.

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

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

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

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

· Skill sets of the new team will 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 experience in development, design, financing, construction, and operations, which positions us to successfully take a potential energy project from vision to completion.

Energy Services and Performance Contracting

Cirque is keenly aware of the impact U.S. shale oil and gas developments has had on natural gas markets and consumers. Because of the relative low prices of natural gas (which has ranged between $2.50 and $3.50 during the first quarter of 2015) and high electric utility prices, the opportunities for onsite combined heat and power projects have never been greater. Cirque sees many opportunities at facilities in the municipal, university, schools and hospital market and industries that burn natural gas. Typically, these facilities use natural gas boilers for heat and power. By replacing these facilities with CHP systems such as micro turbines, reciprocating engines, or gas turbines with heat recovery boilers, these facilities can benefit from dramatic energy cost savings.

Cirque plans to pursue projects as an energy services company to design, build, own, operate, and finance CHP projects in the MUSH and industrial markets. Under this model, Cirque intends to provide an initial energy audit or feasibility study for the customer in order to demonstrate the economic savings that can be realized by installing a CHP system. Further, using our strategic partners (Hannon Armstrong and Veolia Energy), Cirque can offer these customers an energy savings performance contract, whereby Cirque will capitalize the project for the customer, with payments from the customer coming from their current utility expense budget. Therefore, the customer can realize the energy savings without having to incur the capital expense of the project. Typically the ESPC is expected to extend over a term of 10-20 years.

Energy Technology Development - Small Scale CHP Gasifier

In 2012, Northrop Grumman retained us to research the potential to develop a viable deployable gasification unit for the U.S. military. The objective of the unit design was to provide a cost-effective, reliable yet simple to operate system that would utilize garbage and other wastes generated by the military at its forward operating bases to generate energy. The system would be capable of operating in the 100kW to 500kW output range utilizing the military’s existing inventory of diesel generators, while using a diverse range of waste fuels comparable to those generated in the field.

Further, the Company determined that the potential for commercial deployment of the system in the private sector expands the system applications far beyond the original government/military market assumptions. The resulting conclusion that the concept design capabilities and market applications met and exceeded the established project parameters led to the Cirque/Northrop Grumman partnership.

The concept of the DGU is to take waste materials of up to 10 tons per day and use the material as fuel in a small gasifier to provide up to 1.0mW of electricity and thermal heat. The DGU as planned is small in size, occupying the space of approximately 2-3 standard 20-foot shipping containers. Power generation is accomplished by gasifying the waste (garbage) to generate a combustible syngas that is co-fired in a standard diesel or natural gas internal combustion engine. The engine runs constantly on the syngas, but the primary fuel can be utilized when no waste fuels are available.

In the commercial areas, Cirque envisions using the system for customers who are generating a waste material and have a constant electric demand. This could include industrial customers, wastewater treatment plants, big box stores, distribution centers, universities, schools, and large hospitals. These facilities can see substantial cost savings by avoiding paying for waste disposal, as well as by offsetting utility costs. Cirque plans to deliver these systems to customers using the ESCO business model.

Northrop Grumman has exclusive marketing rights to the U.S. military and government in addition to being one of the leading contract suppliers for the military and government. Their reputation and access insures rapid access and the highest probability of success for sales within these market sectors.

Cirque will maintain patents rights on certain key components of the DGU systems and will be responsible for the manufacturing and supply of these components to Northrop Grumman for inclusion in the complete DGU system, both for military and commercial units. The development of the two prototypes (one military unit and one commercial unit) is underway with completion of testing to be completed in the first quarter of 2015 and sales of both types to begin at that time.

24

Results of Operations

Below is a comparison of results of operations for the three months ended March 31, 2015 and March 31, 2014.

The Company reported net income of $16,005 for the three months ended March 31, 2015 versus a net loss of $630,317 for the three months ended March 31, 2014.

For the three months ended March 31, 2015, the primary contributors to net income of $16,005 were a gain on derivative liability of $675,029 and a gain on settlement of debt of $67,500 which were largely offset by executive and directors compensation expense of $268,819, loss on settlement of promissory convertible notes of $156,214, amortization of debt discount of $121,076, professional fees of $102,426, and interest expense of $44,861. For the three months ended March 31, 2014, the primary contributors to the net loss of $630,317 were amortization of debt discount of $317,582, loss on settlement of promissory convertible notes of $240,706, executive and directors compensation expense of $225,837, and loss of settlerment of debt of $192,564, which were partially offset by a gain on derivative liability of $760,274.

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.

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 three months ended March 31, 2015, net cash used in operating activities totaled $(152,367). Cash provided by financing activities was $157,985, resulting primarily from the issuance of preferred stock and stock issued in settlement of convertible notes, and cash used in investing activities was $-0-. Increase in cash for the period was $5,618.

25

During the three months ended March 31, 2014, net cash used in operating activities totaled $(460,411). Cash provided by financing activities was $455,375, resulting primarily from the issuance of convertible promissory notes and the addition to stock payables, and cash used in investing activities totaled $(1,200). Decrease in cash for the period was $(6,236).

Cash Flow Requirements for Operations

As of March 31, 2015 the Company had available cash of $5,618. Based on our historical cash needs and our business plan, we require approximately $1,500,000 for operations for the year ending December 31, 2015. 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 $15,092,198 at March 31, 2015. 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 or a secondary offering. 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 March 31, 2015. 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 March 31, 2015, 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.

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.

26

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 three month period ended March 31, 2015. 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 three months ended March 31, 2015 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 March 31, 2015. 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

27

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.
May 20, 2015	By:	/s/ Roger W. Silverthorn
		Roger W. Silverthorn
		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.

May 20, 2015	By:	/s/ Roger W. Silverthorn
		Roger W. Silverthorn
		Chief Executive Officer, President and Director
		(Principal Executive Officer)
May 20, 2015	By:	/s/ David W. Morgan
		David W. Morgan
		Chief Financial Officer
		(Principal Financial Officer)

28

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, Roger W. Silverthorn, certify that:

1.          I have reviewed this Quarterly Report on Form 10-Q for the period ended March 31, 2015 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 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 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: May 20, 2015

By:	/s/ Roger W. Silverthorn
	Name: Roger W. Silverthorn
	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 March 31, 2015 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 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 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: May 20, 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 March 15, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), we, Roger W. Silverthorn, 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:  May 20, 2015

/s/ Roger W. Silverthorn

Roger W. Silverthorn

Chief Executive Officer

(Principal Executive Officer)

/s/ David W. Morgan

David W. Morgan

Chief Financial Officer

(Principal Financial Officer)

XML

Stockholders' Equity (Details Textual) (USD $)	0 Months Ended	3 Months Ended		1 Months Ended			12 Months Ended	0 Months Ended				1 Months Ended	0 Months Ended		1 Months Ended				0 Months Ended
	Jan. 26, 2012	Mar. 31, 2015	Mar. 31, 2014	Jan. 20, 2014	Apr. 22, 2013	Mar. 31, 2009	Dec. 31, 2013	Sep. 26, 2014	Jan. 16, 2015	Feb. 13, 2014	Mar. 12, 2014	Nov. 30, 2012	May 02, 2014	Aug. 14, 2012	Jul. 31, 2012	Jul. 31, 2014	Jan. 22, 2013	Dec. 18, 2014	May 13, 2014	Dec. 31, 2014	Apr. 02, 2014	Apr. 03, 2014	Sep. 30, 2012	Jul. 01, 2016	Jul. 01, 2015	Jul. 18, 2015
Stockholders' Equity [Line Items]
Common stock, shares authorized		300,000,000																		300,000,000
Common stock, par value (in dollars per share)		$ 0.001																		$ 0.001
Common stock, shares outstanding		232,313,182																		192,532,405
Professional fees		$ 102,426	$ 72,306
Stock Payable Amount																				508,750
Preferred Stock, Par or Stated Value Per Share		$ 0.001																		$ 0.001
Stock Issued During Period, Value, New Issues		143,736
Gains (Losses) on Extinguishment of Debt		67,500	0
Common Stock Value		224,310																		192,532
Stockholders' Equity, Reverse Stock Split	5-for-1 reverse stock split
Debt instrument Amount Outstanding		71,250
Common Stock, Capital Shares Reserved for Future Issuance		75,932,836
Preferred Stock Shares Authorized		19,686,580																		19,796,580
Convertible Notes Payable [Member]
Stockholders' Equity [Line Items]
Common stock, shares outstanding		232,313,182																		192,532,405
Common Stock [Member]
Stockholders' Equity [Line Items]
Common stock, shares authorized		300,000,000
Common stock, par value (in dollars per share)		$ 0.001
Common Stock [Member] | Convertible Notes Payable [Member]
Stockholders' Equity [Line Items]
Debt Conversion, Original Debt, Amount		295,819
Debt Conversion, Converted Instrument, Shares Issued		31,780,777
Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock, Par or Stated Value Per Share		$ 0.001
Preferred Stock Shares Authorized		20,000,000
Convertible Preferred Stock [Member]
Stockholders' Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights		Class A, Class B, and Class C share is convertible into 2,857.14, 690 and 592 shares of common stock, respectively. Each Class A, Class B and Class C share is entitled to 2,857.14, 3,450 and 592 votes, respectively, on any matter that is brought to a vote of the common stockholders.
Gains (Losses) on Extinguishment of Debt		156,214
Convertible Preferred Stock, Terms of Conversion		five years
Preferred Class A [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued		13,420																		13,420
Preferred Stock, Par or Stated Value Per Share		$ 10																		$ 10
Preferred Stock, Shares Outstanding		13,420																		13,420
Preferred Stock Shares Authorized		13,420																		13,420
Preferred Class B [Member]
Stockholders' Equity [Line Items]
Stock Payable Amount							312,500
Preferred Stock Shares Issued		38,193																		38,193
Preferred Stock, Par or Stated Value Per Share		$ 10		$ 10																$ 10
Related Party Transaction, Due from (to) Related Party				192,565
Preferred Shares Reserved For Future Issuance				38,194
Preferred Stock, Shares Outstanding		38,193																		38,193
Preferred Stock Shares Authorized		100,000																		100,000
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 Outstanding		24,340																		24,340
Preferred Stock Shares Authorized		100,000																		100,000
Preferred Class D [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued		12,500
Preferred Stock, Par or Stated Value Per Share		$ 10
Preferred Stock, Shares Outstanding		12,500
Preferred Stock Shares Authorized		100,000
Preference Term		24 months
Preferred Stock, Dividend Rate, Percentage		8.00%
Preferred Stock, Conversion Basis		convertible into shares of the Companys common stock at 50% of the average closing price for the ten day trading period immediately prior to conversion.
Blue Atelier, Inc [Member]
Stockholders' Equity [Line Items]
Debt Conversion, Converted Instrument, Shares Issued					1,941,714	6,872,830
E World Corp [Member]
Stockholders' Equity [Line Items]
Proceeds From Issuance Of Common Stock							75,000
Debt Conversion, Converted Instrument, Shares Issued					5,714,286
Accounts Payable					26,796
Common Stock Value					22,968		22,968
Related Party Transaction, Due from (to) Related Party					3,828															22,968
Debt Instrument, Interest Rate, Stated Percentage								9.00%
E World Corp [Member] | Promissory Note [Member]
Stockholders' Equity [Line Items]
Stock Payable Amount		71,500
Debt Instrument, Face Amount								71,500
Debt Instrument, Interest Rate, Stated Percentage								9.00%
Debt instrument Amount Outstanding		71,250
Debt Instrument, Maturity Date								Nov. 10, 2014
E World Corp [Member] | Common Stock [Member] | Promissory Note [Member]
Stockholders' Equity [Line Items]
Shares, Issued		10,671,642
Frank A. O'Donnell [Member] | Promissory Note [Member]
Stockholders' Equity [Line Items]
Debt Instrument, Face Amount									3,000
Debt Instrument, Interest Rate, Stated Percentage									6.00%
Debt instrument Amount Outstanding									3,000
Debt Instrument, Maturity Date									Mar. 31, 2015
Frank A. O'Donnell [Member] | Common Stock [Member] | Promissory Note [Member]
Stockholders' Equity [Line Items]
Shares, Issued									447,761
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] | Series A Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued					6,540
Preferred Stock, Par or Stated Value Per Share					10
Josephl Durant [Member] | Preferred Class A [Member]
Stockholders' Equity [Line Items]
Debt Conversion, Original Debt, Amount					134,200
Fair Value Of Shares Issued Upon Debt Conversion					134,200
Josephl Durant [Member] | Series C Preferred Stock [Member]
Stockholders' Equity [Line Items]
Preferred Stock Shares Issued																					8,783
Preferred Stock, Par or Stated Value Per Share																					$ 10
Camel Advisor LLC [Member]
Stockholders' Equity [Line Items]
Stock Issued During Period, Shares, Issued for Services										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 Issued For Debt											213,750
Green Renewable Energy Solutions [Member] | Preferred Class C [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 Shares Issued																						15,557
Preferred Stock, Par or Stated Value Per Share																						$ 10
Joseph L.Du [Member] | Preferred Class C [Member]
Stockholders' Equity [Line Items]
Common Stock Value																					5,200,000
Kodiak Capital Group [Member]
Stockholders' Equity [Line Items]
Debt Instrument, Face Amount																52,500
Professional Services Agreement [Member] | Consultant [Member]
Stockholders' Equity [Line Items]
Issuance of common stock for cash												50,000
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]
Stock Issued During Period, Value, New Issues													5,000,000
Stock Issued During Period, Shares, New Issues													15,000,000
Six Months Professional Service Agreement [Member]
Stockholders' Equity [Line Items]
Professional fees														5,000
Stock Payable Amount							30,000													30,000
Common Stock Value														5,000
Nine Months Professional Service Agreement [Member]
Stockholders' Equity [Line Items]
Issuance of common stock for cash (in shares)															250,000
Number Of Common Stock Held Liable							120,000													120,000
Value Of Common Stock Held Liable							6,612													6,612
David Morgan [Member]
Stockholders' Equity [Line Items]
Debt Instrument, Maturity Date																Jul. 01, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross																1,000,000
Director [Member] | Preferred Class B [Member]
Stockholders' Equity [Line Items]
Stock Issued During Period, Shares, Share-based Compensation, Gross				38,193
Stock Issued During Period, Value, Share-based Compensation, Gross				574,495
Employee Stock Option [Member] | David Morgan [Member]
Stockholders' Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross																1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price																0.024
Employee Stock Option [Member] | David Morgan [Member] | Subsequent Event [Member]
Stockholders' Equity [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number																								500,000	500,000
Diamond Transport Ltd [Member]
Stockholders' Equity [Line Items]
Stock Payable Amount																	150,000
Diamond Transport Ltd [Member] | E World Corp [Member]
Stockholders' Equity [Line Items]
Outstanding Stock Payable, Purchase Price Consideration																	75,000
Outstanding Stock Payable Purchase Price Consideration Monthly Installment Payment																	25,000
Typenex Co-Investment LLC [Member]
Stockholders' Equity [Line Items]
Proceeds From Issuance Of Common Stock																		$ 20,000
Debt Instrument, Maturity Date																			Feb. 13, 2019
Warrants To Purchase Common Stock																			1,500,000
Typenex Co-Investment LLC [Member] | Subsequent Event [Member]
Stockholders' Equity [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance																										20,000

XML

Related Party Transactions (Details 1) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Related Party Transaction [Line Items]
Executives And Directors Compensation	$ 268,819	$ 225,837
Joseph L. DuRant; President, Chief Executive Officer, Director [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation	74,199	83,094
Roger W. Silverthorn; Executive Vice President of Business Development, Director [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation	74,199	77,886
Richard L. Fosgitt; Executive Vice President of Engineering and Technology, Director [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation	74,199	59,858
David W. Morgan; Chief Financial Officer (effective July 1, 2014)
Related Party Transaction [Line Items]
Executives And Directors Compensation	41,224	0
Thomas G. Coté; Director [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation	5,000	5,000
Related Party [Member]
Related Party Transaction [Line Items]
Executives And Directors Compensation	$ 268,819	$ 225,838

XML

Going Concern

3 Months Ended

Mar. 31, 2015

Going Concern [Abstract]

Going Concern Disclosure [Text Block]

Note 4 – 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 period presented and has an accumulated deficit of $15,092,198. 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

Convertible Notes (Details Textual) (USD $)	0 Months Ended	3 Months Ended		0 Months Ended		12 Months Ended	1 Months Ended	0 Months Ended	1 Months Ended					0 Months Ended		1 Months Ended	2 Months Ended	0 Months Ended				1 Months Ended		0 Months Ended	1 Months Ended
	Jul. 10, 2013	Mar. 31, 2015	Mar. 31, 2014	Aug. 05, 2014	Apr. 15, 2014	Dec. 31, 2014	Sep. 25, 2013	Dec. 09, 2013	Feb. 28, 2015	Sep. 18, 2013	Nov. 18, 2013	Mar. 31, 2015	Nov. 27, 2013	Nov. 08, 2013	Jan. 06, 2014	Jan. 21, 2014	Mar. 31, 2015	Feb. 13, 2014	Apr. 02, 2014	Feb. 12, 2015	Apr. 03, 2014	Jun. 30, 2014	Jul. 31, 2014	Feb. 02, 2014	Apr. 23, 2014	Oct. 31, 2014	Dec. 30, 2014	Nov. 19, 2014	Sep. 19, 2014	Sep. 26, 2014
Convertible Notes [Line Items]
Debt instrument, unamortized discount		$ 61,025				$ 152,101						$ 61,025					$ 61,025
Derivative Liability		605,833				1,246,748						605,833					605,833
Derivative, Gain (Loss) on Derivative, Net		675,029	760,274
Amortization Of Debt Discount (Premium)		121,076	317,582
Gains (Losses) on Extinguishment of Debt		67,500	0
Fair Value Assumptions, Risk Free Interest Rate		0.40%
Penalty For Securities And Exchange Commission	32,500
Deposit Liabilities, Accrued Interest		161,425				131,838						161,425					161,425
Convertible Debt		956,617				1,034,502						956,617					956,617
Debt Instrument, Convertible, Terms of Conversion Feature		The conversion price was based on 50% to 100% of the average closing price of the Company's common stock for the previous 10 to 30 trading days prior to the conversion date, or $.0043 at March 31, 2015.
Maximum [Member]
Convertible Notes [Line Items]
Fair Value Assumptions, Expected Volatility Rate		152.00%
Fair Value Assumptions, Expected Term		9 months
Minimum [Member]
Convertible Notes [Line Items]
Fair Value Assumptions, Expected Volatility Rate		137.00%
Fair Value Assumptions, Expected Term		3 months
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		37,593		34,051								37,593					37,593
Derivative, Gain (Loss) on Derivative, Net		26,314
Debt Instrument, Maturity Date				Sep. 30, 2014
Debt Instrument Original Issue Discount		9,705
Deposit Liabilities, Accrued Interest		3,818				1,920						3,818					3,818
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		36,956										36,956					36,956
Derivative, Gain (Loss) on Derivative, Net		19,765
Amortization Of Debt Discount (Premium)						32,500
Debt Instrument, Maturity Date	Apr. 08, 2014
Penalty For Securities And Exchange Commission					16,250
Deposit Liabilities, Accrued Interest		15,935				12,650						15,935					15,935
JMJ Financial Promissory Note V [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount							25,000
Debt instrument, unamortized discount							29,481
Derivative Liability		34,445					47,618					34,445					34,445
Interest Expense, Trading Liabilities							22,618
Derivative, Gain (Loss) on Derivative, Net		25,769
Amortization Of Debt Discount (Premium)						29,481
Debt Instrument Original Issue Discount							4,481
Penalty For Securities And Exchange Commission					14,741
Deposit Liabilities, Accrued Interest		9,941				7,615						9,941					9,941
JMJ Financial Promissory Note VI [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount								50,000
Debt instrument, unamortized discount								58,962
Derivative Liability		68,754						434,130				68,754					68,754
Interest Expense, Trading Liabilities								384,130
Derivative, Gain (Loss) on Derivative, Net		51,614
Amortization Of Debt Discount (Premium)						58,962
Debt Conversion, Converted Instrument, Amount	32,500
Debt Instrument Original Issue Discount								8,962
Penalty For Securities And Exchange Commission					29,481
Deposit Liabilities, Accrued Interest		19,075				14,422						19,075					19,075
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						82,014				45,285
Interest Expense, Trading Liabilities										18,785
Derivative, Gain (Loss) on Derivative, Net		72,142
Amortization Of Debt Discount (Premium)						26,500
Debt Conversion, Converted Instrument, Shares Issued									4,891,260
Debt Conversion, Converted Instrument, Amount									26,500
Gains (Losses) on Extinguishment of Debt		13,250
Debt Instrument, Maturity Date										Jun. 27, 2014
Penalty For Securities And Exchange Commission					13,250
Deposit Liabilities, Accrued Interest									5,461
Gain Loss On Sale Of Conversion		38,761
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		32,262									77,099	32,262					32,262
Interest Expense, Trading Liabilities											47,099
Derivative, Gain (Loss) on Derivative, Net		49,605
Amortization Of Debt Discount (Premium)						30,000
Gains (Losses) on Extinguishment of Debt		15,000
Debt Instrument, Maturity Date											Aug. 18, 2014
Penalty For Securities And Exchange Commission					15,000
Deposit Liabilities, Accrued Interest		12,741				9,708						12,741					12,741
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													214,287
Interest Expense, Trading Liabilities													187,787
Derivative, Gain (Loss) on Derivative, Net		72,462
Amortization Of Debt Discount (Premium)						26,500
Debt Conversion, Converted Instrument, Shares Issued												8,751,423
Debt Conversion, Converted Instrument, Amount												26,500
Gains (Losses) on Extinguishment of Debt		13,250
Debt Instrument, Maturity Date													Aug. 27, 2014
Penalty For Securities And Exchange Commission					13,250
Deposit Liabilities, Accrued Interest		0				3,408						0					0
Gain Loss On Sale Of Conversion		43,161
LG Capital Funding, LLC Promissory Note VIII [Member]
Convertible Notes [Line Items]
Deposit Liabilities, Accrued Interest		4,130										4,130					4,130
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		46,739										46,739		62,721			46,739
Interest Expense, Trading Liabilities														16,221
Derivative, Gain (Loss) on Derivative, Net		35,128
Amortization Of Debt Discount (Premium)						46,500
Debt Instrument, Maturity Date														Aug. 08, 2014
Deposit Liabilities, Accrued Interest		5,177				4,260						5,177					5,177
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						55,921									98,265
Interest Expense, Trading Liabilities															46,265
Derivative, Gain (Loss) on Derivative, Net		86,268
Amortization Of Debt Discount (Premium)						52,000
Gains (Losses) on Extinguishment of Debt		26,000
Debt Instrument, Maturity Date															Sep. 30, 2014
Penalty For Securities And Exchange Commission					26,000
Deposit Liabilities, Accrued Interest		15,559				11,480						15,559					15,559
GEL Properties, LLC Promissory Note II [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount		40,438				65,000						40,438				65,000	40,438
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		26,884										26,884				86,035	26,884
Interest Expense, Trading Liabilities																21,035
Derivative, Gain (Loss) on Derivative, Net		11,999
Amortization Of Debt Discount (Premium)						65,000
Debt Conversion, Converted Instrument, Shares Issued																	5,000,000
Debt Conversion, Converted Instrument, Amount																	24,562
Debt Instrument, Maturity Date																Jan. 21, 2015
Deposit Liabilities, Accrued Interest		18,216				14,745						18,216					18,216
Gain Loss On Sale Of Conversion									16,175
Typenex Co-Investment, LLC Promissory Note I [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount		337,500				215,600						337,500					337,500	150,000										337,500
Debt Instrument, Interest Rate, Stated Percentage																		10.00%										10.00%
Debt instrument, unamortized discount																		112,688
Derivative Liability		26										26					26	51,484
Interest Expense, Trading Liabilities																		23,770
Derivative, Gain (Loss) on Derivative, Net		54,759
Amortization Of Debt Discount (Premium)		134,607
Debt Conversion, Converted Instrument, Shares Issued		5,000,000
Debt Conversion, Converted Instrument, Amount		21,900
Debt Instrument, Maturity Date																		May 13, 2015
Debt Instrument Original Issue Discount		15,393
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		6,590										6,590					6,590
Penalty For Securities And Exchange Commission					83,750
Committed Tranche Convertible Promissory Note																		50,000
Maximum Investment Allowable In Convertible Notes																		550,000
Debt Instrument, Unused Borrowing Capacity, Amount																													25,000
Warrants To Purchase Common Stock		1,500,000
Deposit Liabilities, Accrued Interest		12,085				3,872						12,085					12,085
Gain Loss On Sale Of Conversion		13,600
Typenex Co-Investment, LLC Promissory Note I [Member] | Warrant [Member]
Convertible Notes [Line Items]
Derivative, Gain (Loss) on Derivative, Net		16,302
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		60,663										60,663					60,663		148,053
Interest Expense, Trading Liabilities																			48,053
Derivative, Gain (Loss) on Derivative, Net		73,982
Amortization Of Debt Discount (Premium)		100,000
Debt Conversion, Converted Instrument, Shares Issued																	7,518,885
Debt Conversion, Converted Instrument, Amount																	27,000
Debt Instrument, Maturity Date																			Apr. 02, 2015
Debt Instrument Original Issue Discount		25,206
Deposit Liabilities, Accrued Interest		6,655				13,534						6,655					6,655
Gain Loss On Sale Of Conversion		39,078
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		72,814										72,814					72,814		155,456
Interest Expense, Trading Liabilities																			50,456
Derivative, Gain (Loss) on Derivative, Net		59,453
Debt Conversion, Converted Instrument, Shares Issued																				619,209	1,930,005
Debt Conversion, Converted Instrument, Amount																				5,000	15,000
Gains (Losses) on Extinguishment of Debt																					12,599
Debt Instrument, Maturity Date																			Apr. 02, 2015
Debt Instrument Original Issue Discount		22,685
Deposit Liabilities, Accrued Interest		7,669				6,058						7,669					7,669			387
Gain Loss On Sale Of Conversion		5,449
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		25,715										25,715					25,715					46,651
Interest Expense, Trading Liabilities																						12,463
Derivative, Gain (Loss) on Derivative, Net		1,003
Amortization Of Debt Discount (Premium)		26,066
Debt Instrument, Maturity Date																						Jun. 30, 2015
Debt Instrument Original Issue Discount		8,122
Deposit Liabilities, Accrued Interest		2,310				1,551						2,310					2,310
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	15,000
Derivative Liability		56,389										56,389					56,389						52,355
Derivative, Gain (Loss) on Derivative, Net		39,471
Amortization Of Debt Discount (Premium)		52,355
Debt Instrument, Maturity Date																							Oct. 31, 2014
Proceeds from (Repayments of) Debt																							37,500
Deposit Liabilities, Accrued Interest		7,292				4,056						7,292					7,292
E World Corp [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount				15,000																			15,000							71,500
Debt Instrument, Interest Rate, Stated Percentage				9.00%																				60.00%						9.00%
Debt Conversion, Description				conversion price calculated at 50% of the market price
Debt instrument, unamortized discount				14,593		4,159
Derivative Liability		16,211		14,593								16,211					16,211
Derivative, Gain (Loss) on Derivative, Net		11,171
Debt Instrument, Maturity Date				Sep. 15, 2014																				Feb. 02, 2016
Proceeds from (Repayments of) Debt																							37,500		37,500
Deposit Liabilities, Accrued Interest		2,661				1,515						2,661					2,661
Union Capital Llc Promissory Note IV [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																						20,000
Debt Instrument, Interest Rate, Stated Percentage																						9.00%
Debt Conversion, Description																						conversion price calculated at 50% of the market price
Debt instrument, unamortized discount																						20,000
Derivative Liability		26,113										26,113					26,113					43,533
Interest Expense, Trading Liabilities																						23,533
Derivative, Gain (Loss) on Derivative, Net		17,420
Amortization Of Debt Discount (Premium)		4,932				19,342
Debt Instrument, Maturity Date																						Dec. 19, 2015
Debt Instrument Original Issue Discount		14,411
Deposit Liabilities, Accrued Interest		503				59						503					503
O Donnell One [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																										5,000
Debt Instrument, Interest Rate, Stated Percentage																										6.00%
Debt instrument, unamortized discount																										2,199
Derivative Liability		1,327										1,327					1,327									2,199
Derivative, Gain (Loss) on Derivative, Net		1,117
Debt Instrument, Maturity Date																										Jan. 31, 2015
Debt Instrument Original Issue Discount		741
Deposit Liabilities, Accrued Interest		124				50						124					124
O Donnell Two [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount																											2,000
Debt Instrument, Interest Rate, Stated Percentage																											6.00%
Debt instrument, unamortized discount																											923
Derivative Liability		531										531					531										923
Derivative, Gain (Loss) on Derivative, Net		447
Debt Instrument, Maturity Date																											Mar. 31, 2015
Debt Instrument Original Issue Discount		913
Share Price		$ 0.0067										$ 0.0067					$ 0.0067
Deposit Liabilities, Accrued Interest		75				1						75					75
JMJ Note 8 [Member]
Convertible Notes [Line Items]
Debt Instrument, Face Amount		30,000										30,000					30,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%										8.00%					8.00%
Debt Conversion, Description		conversion price calculated at 60% of the market price
Debt instrument, unamortized discount		30,000										30,000					30,000
Derivative Liability		24,234										24,234					24,234
Amortization Of Debt Discount (Premium)		30,000
Derivative Liability, Fair Value, Gross Liability		24,234										24,234					24,234
Deposit Liabilities, Accrued Interest		$ 0										$ 0					$ 0

XML

Operating Lease Commitments (Details Textual) (USD $)	0 Months Ended
	Mar. 02, 2015
Operating Lease Commitments [Line Items]
Monthly Lease And Rental Expense	$ 1,740

XML

Notes Payable (Details Textual) (USD $)	3 Months Ended		1 Months Ended	0 Months Ended	1 Months Ended	0 Months Ended		1 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Jan. 21, 2014	Apr. 02, 2014	Jun. 27, 2014	Aug. 05, 2014	Feb. 02, 2014	Jul. 31, 2014	Apr. 23, 2014	May 20, 2013	Dec. 30, 2013	Dec. 31, 2014	Jan. 16, 2015	Sep. 26, 2014
Debt Instrument [Line Items]
Debt instrument Amount Outstanding	$ 71,250
Deposit Liabilities, Accrued Interest	161,425											131,838
Proceeds from Issuance of Debt	3,000	0
GEL Properties [Member]
Debt Instrument [Line Items]
Proceeds from Issuance of Debt			30,000
Union Capital [Member]
Debt Instrument [Line Items]
Deposit Liabilities, Accrued Interest	12,206
Proceeds from Issuance of Debt				105,000	53,771
Debt Instrument, Debt Default, Amount	47,000
Kodiak Capital Group [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount								52,500
Frank A. O’Donnell Executive VP Business Development, Director [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount													3,000
Debt Instrument, Interest Rate, Stated Percentage													6.00%
Deposit Liabilities, Accrued Interest	61											0
Common stock Value Issuable													3,000
Common stock Value outstanding balance													3,000
E World Corp [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount						15,000		15,000						71,500
Debt Instrument, Interest Rate, Stated Percentage						9.00%	60.00%							9.00%
Debt Instrument, Maturity Date						Sep. 15, 2014	Feb. 02, 2016
Debt instrument Amount Outstanding	112,500							130,923				112,500
Proceeds from (Repayments of) Debt								37,500	37,500
Deposit Liabilities, Accrued Interest	2,661											1,515
Secured Debt							181,662
Debt Instrument, Maturity Date						Sep. 15, 2014	Feb. 02, 2016
Debt Instrument Convertible Conversion Price, percentage							6.00%
E World Corp [Member] | Promissory Note September 26, 2014
Debt Instrument [Line Items]
Deposit Liabilities, Accrued Interest	3,059											1,478
Blue Atelier [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount									75,000
Debt Instrument, Interest Rate, Stated Percentage									9.00%	6.00%
Debt Instrument, Maturity Date									May 31, 2014	Jul. 01, 2013
Deposit Liabilities, Accrued Interest	6,325											4,660
Secured Debt										150,000
Stock Issued During Period, Shares, New Issues										10,000,000
Debt Instrument, Unamortized Premium										75,000
Debt Instrument, Maturity Date									May 31, 2014	Jul. 01, 2013
Lg Capital [Member]
Debt Instrument [Line Items]
Deposit Liabilities, Accrued Interest	8,332
Proceeds from Issuance of Debt											50,000
Debt Instrument, Debt Default, Amount											$ 175,500

XML

Stockholders' Equity (Details) (Settlement One [Member], Convertible Notes Payable [Member], USD $)	3 Months Ended
	Mar. 31, 2015
Stock dividend split [Line Items]
Number of Shares	31,780,777
Value of Shares Issued	$ 295,819
LG Capital Funding, LLC [Member] | February 10, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Feb. 10, 2015
Debt Instrument, Issuer	LG Capital
Number of Shares	2,405,369
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0170
Value of Shares Issued	40,891
LG Capital Funding, LLC [Member] | February 23, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Feb. 23, 2015
Debt Instrument, Issuer	LG Capital
Number of Shares	2,485,891
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0120
Value of Shares Issued	29,831
LG Capital Funding, LLC [Member] | March 10, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 10, 2015
Debt Instrument, Issuer	LG Capital
Number of Shares	3,500,000
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0082
Value of Shares Issued	28,700
LG Capital Funding, LLC [Member] | March 25, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 25, 2015
Debt Instrument, Issuer	LG Capital
Number of Shares	5,251,423
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0078
Value of Shares Issued	40,961
GEL Properties, LLC [Member] | February 25, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Feb. 25, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	402,299
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0087
Value of Shares Issued	3,500
GEL Properties, LLC [Member] | February 26, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Feb. 26, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	436,508
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0086
Value of Shares Issued	3,754
GEL Properties, LLC [Member] | March 2, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 02, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	213,675
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0082
Value of Shares Issued	1,752
GEL Properties, LLC [Member] | March 3, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 03, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	694,444
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0079
Value of Shares Issued	5,486
GEL Properties, LLC [Member] | March 9, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 09, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	845,070
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0089
Value of Shares Issued	7,521
GEL Properties, LLC [Member] | March 11, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 11, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	1,173,709
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0080
Value of Shares Issued	9,390
GEL Properties, LLC [Member] | March 13, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 13, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	216,450
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0080
Value of Shares Issued	1,732
GEL Properties, LLC [Member] | March 16, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 16, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	456,621
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0079
Value of Shares Issued	3,607
GEL Properties, LLC [Member] | March 17, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 17, 2015
Debt Instrument, Issuer	GEL Capital
Number of Shares	561,224
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0071
Value of Shares Issued	3,985
Union Capital LLC [Member] | February 12, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Feb. 12, 2015
Debt Instrument, Issuer	Union Capital
Number of Shares	718,283
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0175
Value of Shares Issued	12,570
Union Capital LLC [Member] | February 12, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Feb. 12, 2015
Debt Instrument, Issuer	Union Capital
Number of Shares	619,209
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0175
Value of Shares Issued	10,836
Union Capital LLC [Member] | March 11, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 11, 2015
Debt Instrument, Issuer	Union Capital
Number of Shares	2,137,628
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0080
Value of Shares Issued	17,101
Union Capital LLC [Member] | March 27, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 27, 2015
Debt Instrument, Issuer	Union Capital
Number of Shares	4,662,974
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0083
Value of Shares Issued	38,703
Typenex [Member] | March 17, 2015 [Member]
Stock dividend split [Line Items]
Date Of Issue	Mar. 17, 2015
Debt Instrument, Issuer	Typenex
Number of Shares	5,000,000
Purpose of Issue	Debt conversion
Conversion Price	$ 0.0071
Value of Shares Issued	$ 35,500

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Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

Note 3 – Summary of Significant Accounting Policies

a) Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted 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 and its wholly owned subsidiaries. On July 27, 2011 the Company acquired E World, which in turn had acquired 100% of the outstanding stock of MTS on May 24, 2010. On the date of the acquisition, MTS was 95% owned by Blue Atelier, the majority shareholder of the Company and the acquisition was accounted by means of a type of pooling of the entities from the date of inception of MTS on February 1, 2010 because the entities were under common control. All significant inter-company transactions and balances have been eliminated. Ownership of MTS was transferred to E World, a transaction which had no effect on the consolidated financial statements at December 31, 2011. On February 4, 2012, E World was spun off. On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a wholly 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 the Financial Accounting Standards Board’s (FASB’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 ASC 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 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 1) (USD $)	Mar. 31, 2015
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	$ 408,750
Accrued Board of Director Fee to be issued in Capital Stock	100,000
Total	508,750
Shares of Common Stock to be issued at December 31, 2014 Market Price	75,932,836
Joseph L. DuRant CEO, Director [Member]
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	136,250
Accrued Board of Director Fee to be issued in Capital Stock	25,000
Total	161,250
Shares of Common Stock to be issued at December 31, 2014 Market Price	24,067,164
Roger W. Silverthorn; EVP, Director [Member]
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	136,250
Accrued Board of Director Fee to be issued in Capital Stock	25,000
Total	161,250
Shares of Common Stock to be issued at December 31, 2014 Market Price	24,067,164
Richard L. Fosgitt; EVP, Director [Member]
Stock dividend split [Line Items]
Accrued Compensation to be issued in Capital Stock	136,250
Accrued Board of Director Fee to be issued in Capital Stock	25,000
Total	161,250
Shares of Common Stock to be issued at December 31, 2014 Market Price	24,067,164
Thomas G 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	25,000
Total	$ 25,000
Shares of Common Stock to be issued at December 31, 2014 Market Price	3,731,343

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Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash	$ 5,618	$ 0
Total current assets	5,618	0
Land	0	0
Equipment, net	3,817	4,148
Total Assets	9,435	4,148
Current liabilities:
Bank overdraft	0	15
Accounts and other payables	582,722	547,160
Accounts and other payables - related party	8,043	8,029
Accrued salaries and wages - related party	552,296	457,006
Accrued interest	161,425	131,838
Notes payable	364,673	361,673
Convertible notes - (net of $61,025 and $152,101 unamortized discount)	956,617	1,034,502
Derivative liability	605,833	1,246,748
Total current liabilities	3,231,609	3,786,971
Total Liabilities	3,231,609	3,786,971
Stockholders' Deficit
Common stock, Par Value $0.001, 300,000,000 shares authorized, 232,313,182 and 192,532,405 shares issued and outstanding at March 31, 2015 and December 31, 2014, respectively.	224,310	192,532
Additional paid-in capital	9,863,659	9,592,543
Preferred Stock dividends payable	2,500	0
Stock payable	424,825	421,825
Stock payable-related parties	508,750	395,000
Accumulated deficit	(15,092,198)	(15,105,703)
Total Stockholders' Deficit	(3,222,174)	(3,782,823)
Total Liabilities and Stockholders' Deficit	9,435	4,148
Class A Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred Stock	134,200	134,200
Class B Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred Stock	381,930	381,930
Class C Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred Stock	204,850	204,850
Class D Convertible Preferred stock [Member]
Stockholders' Deficit
Preferred Stock	$ 125,000	$ 0

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Nature of Operations

3 Months Ended

Mar. 31, 2015

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, 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 common stock of Salty’s Warehouse, Inc. sold all of the shares held by them to a group of approximately 54 purchasers in a private transaction. 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 was principally engaged in the 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 shell company.

In March of 2009, the Company entered into a stock purchase agreement with Blue Atelier, Inc. (“Blue Atelier”) whereby Blue Atelier acquired 25,000,000 newly authorized and issued common stock of E World after E World executed a 1 for 40 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 these notes 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 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. (“MTS”), a Nevada corporation with a variety of media and related interests and rights and emerged from shell status. The consideration for the purchase of MTS was 10,000,000 shares of E World common stock. Blue Atelier, the principal shareholder of MTS, was also the largest shareholder in E World. Following this acquisition, E World moved its principal office to Las Vegas, Nevada. The acquisition of MTS was accounted for in a manner similar to a pooling of interests in accordance with accounting principles generally accepted in the United States because the entities were under common control.

On September 17, 2011, E World entered into a letter of intent with Green Renewable Energy Solutions, Inc. (“GRES”), the purpose of which was 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 (“GERS”), effective December 12, 2011. On January 26, 2012, GERS completed a 1-for-5 reverse split and on February 4, 2012 E World, including its subsidiary, MTS, was spun out as a separate private company by way of a special share dividend with one E World share issued for every share held on the date of the approval of the reverse split. FINRA approved the name change and the reverse split on January 26, 2012.

On February 4, 2012 GRES executed an 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 is focused on the acquisition of waste streams and maximizing its value utilizing recycling, renewable energy production, and environmentally responsible disposal strategies. On June 27, 2012, the Company approved a 1-for-1 stock dividend for shares held on June 29, 2012 and the dividend shares were issued following FINRA approval on July 27, 2012.

On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a wholly 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 lies dormant.

On May 15, 2013 GERS 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, GERS effectuated a name change to Cirque Energy, Inc. (the “Company” or “Cirque”) by amending its articles of incorporation. FINRA approval of the name change and change in trading symbol continues to be pending.

Cirque’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 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 to fund and develop a test unit, Northrop Grumman wished to permit its intellectual property to be used by Cirque 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 March 1, 2015, Cirque changed its head office to 414 West Wackerly Street, Midland, Michigan 48640 from 645 Griswold Street, Suite 3274, Detroit, Michigan 48226.

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Subsequent Events (Details Textual) (USD $)	0 Months Ended						1 Months Ended				0 Months Ended
	May 16, 2013	May 08, 2015	May 11, 2015	May 13, 2015	Apr. 02, 2015	Apr. 15, 2015	Apr. 20, 2015	Apr. 21, 2015	Apr. 23, 2015	Apr. 27, 2015	May 05, 2015	Apr. 09, 2015	Mar. 31, 2015
Subsequent Event [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance													75,932,836
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
Subsequent Event [Member] | GEL Properties, LLC [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		391,134	757,750	688,863	320,513	849,673	844,646	961,538	1,688,555	2,620,792
Debt Instrument, Periodic Payment, Principal		$ 1,500	$ 3,300	$ 3,000	$ 1,083	$ 2,817	$ 2,800	$ 2,000	$ 4,500	$ 6,984
Subsequent Event [Member] | Union Capital LLC [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Shares Issued											5,354,361
Debt Instrument, Periodic Payment, Principal											10,000
Debt Instrument, Periodic Payment, Interest											976
Subsequent Event [Member] | Convertible Promissory Note [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage											8.00%
Debt Instrument Principal Amount Outstanding Percentage											25.00%
Debt Instrument Conversion Percentage											30.00%
Debt Instrument, Interest Rate, Increase (Decrease)											12.00%
Common Stock, Capital Shares Reserved for Future Issuance											25,000,000
Subsequent Event [Member] | Class B Shares [Member] | President And Chief Executive Officer [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues				17,210
Subsequent Event [Member] | Class B Shares [Member] | Board Of Director [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues				906
Subsequent Event [Member] | Class B Shares [Member] | Executive Vice President [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues				17,210
Subsequent Event [Member] | Class B Shares [Member] | Chief Financial Officer [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues				4,529
Subsequent Event [Member] | Matthew Morris [Member]
Subsequent Event [Line Items]
Debt Conversion, Converted Instrument, Shares Issued												5,000,000
Debt Instrument, Periodic Payment, Principal												$ 6,600

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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%

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Related Party Transactions (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Accounts and other payable, due to related parties	$ 8,043	$ 8,029
Accrued salaries and wages - related party	552,296	457,006
Stock payable - related parties	508,750	395,000
Total	$ 1,069,089	$ 860,035

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Condensed Financial Statements

3 Months Ended

Mar. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Condensed Financial Statements [Text Block]

Note 2 – Condensed Financial Statements

The accompanying consolidated financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial positions, results of operations, and cash flows on March 31, 2015, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed consolidated financial statements be read in conjunction with the consolidated financial statements and notes thereto included in the Company's December 31, 2014 audited financial statements as reported in its Report on Form 10-K. The results of operations of the three months ended March 31, 2015 are not necessarily indicative of the operating results for the full year ending December 31, 2015.

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Condensed Consolidated Balance Sheets [Parenthetical] (USD $)	Mar. 31, 2015	Dec. 31, 2014
Debt instrument, unamortized discount (in dollars)	$ 61,025	$ 152,101
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	19,686,580	19,796,580
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, Issued	232,313,182	192,532,405
Common stock, shares outstanding	232,313,182	192,532,405
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
Preferred Stock, Shares Outstanding	13,420	13,420
Class B Convertible Preferred stock [Member]
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 10	$ 10
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	38,193	38,193
Preferred Stock, Shares Outstanding	38,193	38,193
Class C Convertible Preferred stock [Member]
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 10	$ 10
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	24,340	24,340
Preferred Stock, Shares Outstanding	24,340	24,340
Class D Convertible Preferred stock [Member]
Preferred Stock, Par Or Stated Value (in dollars per share)	$ 10	$ 10
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	12,500
Preferred Stock, Shares Outstanding	12,500

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Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2015

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 accounting principles generally accepted 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 and its wholly owned subsidiaries. On July 27, 2011 the Company acquired E World, which in turn had acquired 100% of the outstanding stock of MTS on May 24, 2010. On the date of the acquisition, MTS was 95% owned by Blue Atelier, the majority shareholder of the Company and the acquisition was accounted by means of a type of pooling of the entities from the date of inception of MTS on February 1, 2010 because the entities were under common control. All significant inter-company transactions and balances have been eliminated. Ownership of MTS was transferred to E World, a transaction which had no effect on the consolidated financial statements at December 31, 2011. On February 4, 2012, E World was spun off. On April 29, 2013, the Company formed Green Harvest Landfill, LLC as a Delaware limited liability company to be a wholly 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 the Financial Accounting Standards Board’s (FASB’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 ASC 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 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.

XML

Document And Entity Information	3 Months Ended
	Mar. 31, 2015	May 20, 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		250,520,991
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2015
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

XML

Related Party Transactions (Tables)

3 Months Ended

Mar. 31, 2015

Related Party Transactions [Abstract]

Schedule Of Related Party Transactions [Table Text Block]

The following is a list of related party balances as of March 31, 2015 and December 31, 2014:

	March 31,		December 31,
	2015		2014
Accounts and other payable, due to related parties		8,043		8,029
Accrued salaries and wages - related party		552,296		457,006
Stock payable - related parties		508,750		395,000
	$	1,069,089	$	860,035

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 three months ended March 31, 2015 and 2014 as follows:

	For the Three Months Ended March 31,
	2015		2014
Joseph L. DuRant; President, Chief Executive Officer, Director	$	74,199	$	83,094
Roger W. Silverthorn; Executive Vice President of Business Development, Director (Chief Financial Officer, February 1, 2013 through June 30, 2014)		74,199		77,886
Richard L. Fosgitt; Executive Vice President of Engineering and Technology, Director		74,199		59,858
David W. Morgan; Chief Financial Officer (effective July 1, 2014)		41,224
Thomas G. Coté; Director		5,000		5,000
Total	$	268,819	$	225,838

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

As of March 31, 2015, the Company has accrued liabilities to officers and directors for compensation in common stock in the 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 March 31, 2015 Market Price
Joseph L. DuRant; CEO, Director	$	136,250	$	25,000	$	161,250	24,067,164
Roger W. Silverthorn; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Richard L. Fosgitt; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Thomas G. Coté; Director		-	$	25,000	$	25,000	3,731,343
	$	408,750	$	100,000	$	508,750	75,932,836

XML

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Sales	$ 0	$ 0
Cost of sales	0	0
Gross profit	0	0
Bank service charges	1,466	1,326
Development projects	326	38,082
Office and miscellaneous	6,768	9,565
Executive and directors compensation	268,819	225,837
Professional fees	102,426	72,306
Investor relations	5,344	92,134
Travel	15,110	17,104
Other financing costs	0	92,750
Total operating expense	400,259	549,104
Operating income (loss)	(400,259)	(549,104)
Other Income
Amortization of debt discount	(121,076)	(317,582)
Derivative expense	(4,114)	(80,949)
Gain on settlement of debt	67,500	(192,564)
Loss on settlement of promissory convertible notes	(156,214)	(240,706)
Gain on derivative liability	675,029	760,274
Interest expense	(44,861)	(9,686)
Total other income (expense)	416,264	(81,213)
Net income (loss)	$ 16,005	$ (630,317)
Net income (loss) per common share	$ 0	$ 0
Weighted average common shares outstanding	197,241,087	173,810,911

XML

Convertible Notes

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Convertible Notes Payable [Text Block]

Note 7 – Convertible Notes

Asher Enterprises Promissory Note VIII July 10, 2013

On July 10, 2013, the Company issued a Convertible Promissory Note (the “Note”) to Asher Enterprises, Inc. (the “Holder”) in the original principal amount of $32,500 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $32,500 had been amortized. The fair value of the derivative liability at March 31, 2015 was $36,956 resulting in a gain on the change in fair value of the derivative of $19,765 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $15,935 and $12,650, respectively.

JMJ Financial Promissory Note V September 25, 2013

On September 25, 2013, the Company received cash proceeds of $25,000 with an original issue discount of $4,481 on the fifth tranche of the Convertible Note (the “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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $29,481 had been amortized. The fair value of the derivative liability at March 31, 2015 is $34,445 resulting in a gain on the change in fair value of the derivative of $25,769 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $9,941 and $7,615, respectively.

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 (the “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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $58,962 had been amortized. The fair value of the derivative liability at March 31, 2015 was $68,754 resulting in a gain on the change in fair value of the derivative of $51,614 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $19,075 and $14,422, respectively.

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

On September 18, 2013, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $26,500 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $26,500 had been amortized. During February, 2015, the Holder converted the entire principal balance of $26,500 and the accrued interest of $5,461 into 4,891,260 shares of the Company’s common stock. The Company recorded a loss on the conversion of $38,761, a gain on the derivative liability of $72,142, and gain on settlement of debt of $13,250 during the three months ended March 31, 2015,

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

On November 18, 2013, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $30,000 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $30,000 had been amortized. On February 15, 2015, the Holder transferred the Note to Kodiak Capital Group. The default penalty was extinguished. The fair value of the derivative liability at March 31, 2015 is $32,262 resulting in a gain on the change in fair value of the derivative of $49,605 for the three months ended March 31, 2015. The Company recorded a gain on settlement of debt for $15,000 during the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $12,741 and $9,708, respectively.

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

On November 27, 2013, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $26,500 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $26,500 had been amortized. During March, 2015, the Holder converted the entire principal balance of $26,500 and the accrued interest of $4,130 into 8,751,423 shares of the Company’s common stock. The Company recorded a loss on the conversion of $43,161, a gain on the derivative liability of $72,462, and gain on settlement of debt of $13,250 during the three months ended March 31, 2015.

The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $0 and $3,408, respectively.

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

On January 6, 2014, the Company issued a Convertible Promissory Note (the “Note”) to LG Capital Funding, LLC (the “Holder”) in the original principal amount of $52,000 bearing an 8.00% 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 had 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 to the principal of the Note. This same amount has been expensed as additional interest expense.

As of December 31, 2014, the entire debt discount of $52,000 had been amortized. The fair value of the derivative liability at December 31, 2015 is $55,921. On February 15, 2015, the Holder transferred the Note to Kodiak Capital Group. The default penalty was extinguished. The fair value of the derivative liability at March 31, 2015 is $55,921 resulting in a gain on the change in fair value of the derivative of $86,268 for the three months ended March 31, 2015. The Company recorded a gain on settlement of debt for $26,000 during the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $15,559 and $11,480, respectively.

Matthew Morris Promissory Note I November 8, 2013

On November 8, 2013, the Company issued a Convertible Promissory Note (the “Note”) to Mr. Morris (the “Holder”) in the original principal amount of $46,500 bearing an 8.00% 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 December 31, 2014, the entire debt discount of $46,500 had been amortized. The fair value of the derivative liability at March 31, 2015 was $46,739 resulting in a gain on the change in fair value of the derivative of $35,128 for the three months ended March 31, 2015.The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $5,177 and $4,260, respectively.

GEL Properties, LLC Promissory Note II January 21, 2014

On January 21, 2014, the Company issued a Convertible Promissory Note (the “Note”) to GEL Properties, LLC (the “Holder”) in the original principal amount of $65,000 bearing a 6.00% 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 December 31, 2014, the entire debt discount of $65,000 had been amortized. The fair value of the derivative liability at March 31, 2015 was $26,884 resulting in a gain on the change in fair value of the derivative of $11,999 for the three months ended March 31, 2015. During February and March, 2015, Holder converted $24,562 in principal into 5,000,000 shares of the Company’s common stock. The Company recorded a loss on conversion of $16,175. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $18,216 and $14,745, respectively, while principal of $40,438 and $65,000 is reflected in Convertible Notes on the balance sheet as of March 31, 2015 and December 31, 2014, respectively.

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

On February 13, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Typenex Co-Investment, LLC (the “Holder”) in the initial principal amount of $150,000 bearing a 10.00% annual interest rate, unsecured and maturing May 13, 2015. The Holder has committed to accept and pay for 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 Holder received 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 March 31, 2015, the Company had issued 1,500,000 warrants in accordance with the terms of this Note. The exercise price of the warrant is $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 had 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 to the principal of the Note. This same amount was expensed in the year ended December 31, 2014 as additional interest expense.

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

On November 19, 2014, the Company and the Holder entered into a forbearance agreement under which the Holder agreed to forebear from exercising any of its rights under the default provisions of the Note. In exchange, the Note principal was adjusted to $337,500 and the interest rate was set at 10.00% per annum.

As of March 31, 2015, $134,607 of the debt discount for the Note and warrants had been amortized. The fair value of the derivative liability of the Note and the warrants at March 31, 2015 was $26 and $6,590, respectively, resulting in a gain on the change in fair value of the derivative of $54,759 on the Note and a gain on the change in fair value of the derivative of $16,302 on the warrants for the three months ended March 31, 2015. The Note and warrants are shown net of a debt discount of $15,393 at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $12,085 and $3,872, respectively. On March 17, 2015, Holder converted $21,900 of the outstanding principal into 5,000, 000 shares of the Company’s common stock. The Company recorded a loss on the conversion of $13,600 for the three months ended March 31, 2015. On March 31, 2015 and December 31, 2014, outstanding principal on the Notes totaled $337,500 and $215,600, respectively.

Union Capital, LLC Promissory Note I April 2, 2014

On April 2, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $100,000 bearing a 9.00% 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 March 31, 2015, the entire debt discount of $100,000 had been amortized. The fair value of the derivative liability at March 31, 2015 is $60,663 resulting in a gain on the change in fair value of the derivative of $73,982 for the three months ended March 31, 2015. The Note is shown net of a debt discount of $25,206 on the balance sheet at December 31, 2014 and at $73,000 on the balance sheet at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $6,655 and $13,534, respectively. During February and March, 2015, Holder converted $27,000 of the outstanding principal and $2,296 of accrued interest into 7,518,885 shares of the Company’s common stock. The Company recorded a loss on the conversion of $39,078 for the three months ended March 31, 2015.

Union Capital, LLC Promissory Note III April 2, 2014

On April 2, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $100,000 bearing a 9.00% 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 Holder partially converted the Note on April 3, 2014 into 1,930,005 shares 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 March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $72,814 resulting in a gain on the change in fair value of the derivative of $59,453 for the three months ended March 31, 2015. The Note is shown net of a debt discount of $22,685 at December 31, 2014 and at $85,000 on the balance sheet at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $7,669 and $6,058, respectively. On February 12, 2015, Holder converted $5,000 of the outstanding principal and $387 of accrued interest into 619,209 shares of the Company’s common stock. The Company recorded a loss on the conversion of $5,449 for the three months ended March 31, 2015.

Union Capital, LLC Promissory Note II June 30, 2014

On June 30, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $34,188 bearing a 9.00% 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 March 31, 2015, $26,066 of the debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $25,715 resulting in a loss on the change in fair value of the derivative of $1,003 for the three months ended March 31, 2015. The Note is shown net of a debt discount of $8,122 at March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $2,310 and $1,551, respectively.

Kodiak Capital Group Note July 31, 2014

On July 31, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Kodiak Capital Group, LLC (the “Holder”) in the original principal amount of $52,500 bearing a 15.00% 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 Promissory Note February 2, 2014 and $15,000 was retained by the Holder as a discount.

As of March 31, 2015, the entire debt discount of $52,355 had been amortized. The fair value of the derivative liability at March 31, 2015 was $56,389, resulting in a gain on the change in fair value of the derivative of $39,471 for the three months ended March 31, 2015. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $7,292 and $4,056, respectively.

Blue Atelier Note August 8, 2014

On August 5, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Blue Atelier (the “Holder”) in the original principal amount of $35,000 bearing a 9.00% 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 March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $37,593, resulting in a gain on the change in fair value of the derivative liability of $26,314 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $9,705 as of December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $3,818 and $1,920, respectively.

E World Note August 8, 2014

On August 5, 2014, the Company issued a Convertible Promissory Note (the “Note”) to E World (the “Holder”) in the original principal amount of $15,000 bearing a 9.00% 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 March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $16,211, resulting in a change on the change in fair value of the derivative liability of $11,171 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $4,159 as of December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $2,661 and $1,515, respectively.

O’Donnell Note 1 October 31, 2014

On October 31, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Frank O’Donnell (the “Holder”) in the original principal amount of $5,000 bearing a 6.00% annual interest rate, unsecured and maturing January 31, 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 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 $2,199 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 $2,199 based on the Black Scholes Merton pricing model.

As of March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at December 31, 2014 was $1,327, resulting in a gain on the change in fair value of the derivative liability of $1,117 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $741 as of December 31, 2014. The balance sheets as of March 31, 2015and December 31, 2014 reflect accrued interest of $124 and $50, respectively.

Union Capital, LLC Promissory Note IV June 30, 2014

On December 19, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Union Capital, LLC (the “Holder”) in the original principal amount of $20,000 bearing a 9.00% annual interest rate, unsecured and maturing December 19, 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 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 $20,000 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 $43,533 and derivative expense of $23,533 based on the Black Scholes Merton pricing model.

As of March 31, 2015, $4,932 of the debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $26,113 resulting in a gain of $17,420 on the change in fair value of the derivative for the three months ended March 31, 2015.The Note is shown net of a debt discount of $14,411 and $19,342 at March 31, 2015 and December 31, 2014, respectively. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $503 and $59, respectively.

O’Donnell Note 2 December 30, 2014

On December 30, 2014, the Company issued a Convertible Promissory Note (the “Note”) to Frank O’Donnell (the “Holder”) in the original principal amount of $2,000 bearing a 6.00% annual interest rate, unsecured and maturing March 31, 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 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 $923 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 $923 based on the Black Scholes Merton pricing model.

As of March 31, 2015, the entire debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $531, resulting in a gain on the change in fair value of the derivative liability of $447 for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $913 as of December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $75 and $1, respectively.

JMJ Note 8 March 31, 2015

On March 31, 2015, the Company issued a Convertible Promissory Note (the “Note”) to JMJ Financial (the “Holder”) in the original principal amount of $30,000 bearing an 8.00% 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 60% of the market price, which means the lowest trading price during the twenty-five 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 $24,234 based on the Black Scholes Merton pricing model.

As of March 31, 2015, none of the debt discount had been amortized. The fair value of the derivative liability at March 31, 2015 was $24,234, resulting in a neither a gain nor a loss on the change in fair value of the derivative liability for the three months ended March 31, 2015. The Note is shown net of unamortized debt discount of $30,000 as of March 31, 2015. The balance sheet as of March 31, reflect accrued interest of $0.

The Company accounts for the fair value of the conversion features of its convertible debt in accordance with ASC Topic No. 815-15 "Derivatives and Hedging; Embedded Derivatives" ("Topic No. 815-15"). Topic No. 815-15 requires the Company to bifurcate and separately account for the conversion features as an embedded derivative contained in the Company's convertible debt. The Company is required to carry the embedded derivative on its balance sheet at fair value and account for' any unrealized change in fair value as a component of results of operations. The Company values the embedded derivatives using the Black-Scholes pricing model. Amortization of debt discount amounted to $121,076 for the three months ended March 31, 2015 as compared to $317,581 for the three months ended March 31, 2014. The derivative liability is revalued each reporting period using the Black-Scholes model. Convertible debt as of March 31, 2015 and December 31, 2014 was $956,617 and $1,034,502, respectively, and are shown net of debt discount in the amounts of $61,025 and $152,101, respectively. As of March 31, 2015 and December 31, 2014, the derivative liability was $605,833 and $1,246,748, respectively.

The Black-Scholes model utilized the following inputs to value the derivative liability at the date of issuance of the convertible note and at December 31, 2014:

Stock Price - The Stock Price was based on the average closing price of the Company's stock as of the Valuation Date. The Stock Price was $0.0067 at March 31, 2015.

Variable Conversion Prices - The conversion price was based on 50% to 100% of the average closing price of the Company's common stock for the previous 10 to 30 trading days prior to the conversion date, or $.0043 at March 31, 2015.

Time to Maturity - The time to maturity was determined based on the length of time between the Valuation Date and the maturity of the debt. Time to maturity was between 3 and 9 months for the outstanding derivatives.

Risk Free Rate - The risk free rate was based on the U.S. Treasury Note rate as of the Valuation Dates with a term commensurate with the remaining term of the debt. The risk free rate for the one-year U.S. Treasury Note was 0.40% at March 31, 2015.

Volatility - The volatility was based on the historical volatility of the Company stock. The average volatility was between 137% and 152% at March 31, 2015.

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Operating Lease Commitments

3 Months Ended

Mar. 31, 2015

Leases [Abstract]

Leases of Lessee Disclosure [Text Block]

Note 6 – Operating Lease Commitments

On March 1, 2015, the Company entered into a twelve month lease for office space for its head office at 414 West Wackerly Street. Midland, Michigan 48640. The monthly lease payment is $1,740.

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Going Concern (Details Textual) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Going Concern [Line Items]
Accumulated deficit	$ (15,092,198)	$ (15,105,703)

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Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2015

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

Date of Issue	Stock Issues for year ended December 31, 2015	Number of Shares issued	Purpose of Issue	Price on date of issue		Market value of shares issued
February 10, 2015	LG Capital	2,405,369	Debt conversion	$	0.0170	$	40,891
February 12, 2015	Union Capital	718,283	Debt conversion	$	0.0175	$	12,570
February 12, 2015	Union Capital	619,209	Debt conversion	$	0.0175	$	10,836
February 23, 2015	LG Capital	2,485,891	Debt conversion	$	0.0120	$	29,831
February 25, 2015	GEL Capital	402,299	Debt conversion	$	0.0087	$	3,500
February 26, 2015	GEL Capital	436,508	Debt conversion	$	0.0086	$	3,754
March 2, 2015	GEL Capital	213,675	Debt conversion	$	0.0082	$	1,752
March 3, 2015	GEL Capital	694,444	Debt conversion	$	0.0079	$	5,486
March 9, 2015	GEL Capital	845,070	Debt conversion	$	0.0089	$	7,521
March 10, 2015	LG Capital	3,500,000	Debt conversion	$	0.0082	$	28,700
March 11, 2015	Union Capital	2,137,628	Debt conversion	$	0.0080	$	17,101
March 11, 2015	GEL Capital	1,173,709	Debt conversion	$	0.0080	$	9,390
March 13, 2015	GEL Capital	216,450	Debt conversion	$	0.0080	$	1,732
March 16, 2015	GEL Capital	456,621	Debt conversion	$	0.0079	$	3,607
March 17, 2015	GEL Capital	561,224	Debt conversion	$	0.0071	$	3,985
March 17, 2015	Typenex	5,000,000	Debt conversion	$	0.0071	$	35,500
March 25, 2015	LG Capital	5,251,423	Debt conversion	$	0.0078	$	40,961
March 27, 2015	Union Capital	4,662,974	Debt conversion	$	0.0083	$	38,703
		31,780,777				$	295,819

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 December 31, 2014, $508,750 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 March 31, 2015 Market Price
Joseph L. DuRant; President, CEO, Director	$	136,250	$	25,000	$	161,250	24,067,164
Roger W. Silverthorn; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Richard L. Fosgitt; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Thomas G. Cote'; Director		-	$	25,000	$	25,000	3,731,343
	$	408,750	$	100,000	$	508,750	75,932,836

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Fair Value Measurements

3 Months Ended

Mar. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

Note 10 – Fair Value Measurements

FASB ASC 820, "Fair Value Measurements" defines fair value, establishes a framework for measuring fair value under generally accepted accounting principles and prescribes disclosures about fair value measurements.

As defined in ASC 820, fair value is the price that would be received to sell an asset or paid to transfer a liability i n an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priori ty to unadjusted quoted prices in active markets for identical assets or liabilities (level l measurement) and the lowest priority to unobservable inputs (level 3 measurement).

The three levels of the fair value hierarchy defined by ASC 820 are as follows:

Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level l primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.

Level 2 - Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.

Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management's best estimate of fair value.

The valuation techniques that may be used to measure fair value are as follows:

Market approach - Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities

Income approach - Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about those future amounts, including present value techniques, option-pricing models and excess earnings method

Cost approach - Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost)

The carrying value of the Company's borrowings is a reasonable estimate of its fair value as borrowings under the Company's credit facility have variable rates that reflect currently available terms and conditions for similar debt.

The Company's assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels.

The following table sets forth by level within the fair value hierarchy the Company's financial assets and liabilities that were accounted for at fair value as of March 31, 2015 and December 31, 2014. As required by FASB ASC 820, financial assets are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

March  31, 2015	Level I		Level II		Level III		Total
Derivative liability	$	-	$	605,833	$	-	$	605,833
Total liabilities	$	-	$	605,833	$	-	$	605,833
December 31, 2014	Level I		Level II		Level III		Total
Derivative liability	$	-	$	1,246,748	$	-	$	1,246,748
Total liabilities	$	-	$	1,246,748	$	-	$	1,246,748

In addition, the FASB issued, “The Fair Value Option for Financial Assets and Financial Liabilities.” This guidance expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value option for any of its qualifying financial instruments.

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Notes Payable

3 Months Ended

Mar. 31, 2015

Debt Instruments [Abstract]

Debt Disclosure [Text Block]

Note 8 – Notes Payable

Blue Atelier 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 common stock. The promissory note bears interest at 6.00% interest, has a loan premium of $75,000 and matures on July 1, 2013.

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 outstanding principal and interest. At March 31, 2015, $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 the GEL Properties, LLC Promissory Note was used to pay Blue Atelier 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 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 outstanding principal.

As of March 31, 2015, this note had an outstanding principal balance of $47,000 and accrued interest of $12,206.

E World Promissory Note February 2, 2014

On February 2, 2014, the Company issued a Convertible Promissory Note (the “Note”) to E World in the principal amount of $181,662 bearing a 6.00% annual interest rate, unsecured and maturing February 2, 2016. The Note was issued in exchange for an account payable in 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 Promissory Note February 2, 2014 and a $15,000 convertible note was issued to E World (see Note 6 –Convertible Notes) to further reduce the principal on the E World Promissory Note dated February 2, 2014. The principal balance on this note at March 31, 2015 was $130,923.

Blue Atelier Promissory Note April 23, 2014

On April 23, 2014, the Company entered into a Promissory Note (the “Note”) with E World (the “Holder”) in the principal amount of $75,000 bearing a 9.00% annual interest rate, unsecured and maturing May 31, 2014. The Note went into default for non-payment and, per the terms, an additional $37,500 was added to the principal amount and reflected in Interest Expense on the Consolidated Statements of Operations for the year ended December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect outstanding principal of $112,500 and $112,500, respectively and accrued interest of $6,325 and $4,660, respectively.

E World Promissory Note September 26, 2014

On September 26, 2014, the Company entered into a Promissory Note (the “Note”) with E World (the “Holder”) in the principal amount of $71,500 bearing a 9.00% 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. $71,250 was outstanding under this Note as of March 31, 2015 and December 31, 2014. The balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $3,059 and $1,478, respectively.

O’Donnell Promissory Note January 16, 2015

On January 16, 2015, the Company received $3,000 pursuant to a promissory note issued to Frank A. O’Donnell. The note is unsecured and bears interest at 6.00%. It matured on March 31, 2015 and required the issuance of $3,000 in shares of the Company’s common stock. $3,000 was outstanding under this Note as of March 31, 2015 and the balance sheets as of March 31, 2015 and December 31, 2014 reflect accrued interest of $61 and $0, respectively.

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Stockholders' Equity

3 Months Ended

Mar. 31, 2015

Equity [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

Note 9 – 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 “blank check” preferred stock with a par value of $0.001 per share of which 100,000 shares of Class A preferred stock (“Class A”) with a stated value of $10 are authorized and  13,420 shares were issued and outstanding at March 31, 2015; 100,000 shares of Class B (“Class B”) preferred stock with a stated value of $10 are authorized and 38,193 were issued and outstanding at March 31, 2015; and 100,000 shares of Class C (“Class C”) preferred stock with a stated value of $10 are authorized and 24,340 were issued and outstanding at March 31, 2015; 100,000 shares of Class D preferred stock (“Class D”) with a stated value of $10 are authorized and 12,500 were issued and outstanding at March 31, 2015.

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 share is convertible into 2,857.14, 690 and 592 shares of common stock, respectively. Each Class A, Class B and Class C share is entitled to 2,857.14, 3,450 and 592 votes, respectively, on any matter that is brought to a vote of the common stockholders. The preference term of the Class D shares is 24 months. Class D shares require a quarterly dividend payment equal to 8% per annum and are convertible into shares of the Company’s common stock at 50% of the average closing price for the ten day trading period immediately prior to conversion.

Other Stock Issuances

On January 26, 2012, FINRA approved the 5-for-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 share amounts have been retroactively restated to reflect this reverse stock split.

On January 22, 2013, the Company entered into an assignment agreement with E World, an entity under common control, whereby E World agreed to purchase from GERS the Stock Purchase Agreement with Diamond Transport Ltd. for $75,000 payable in three equal monthly cash payments of $25,000, with the last payment due March 22, 2013. As of December 31, 2013, the Company had received $75,000 cash from E World. 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 Ltd. was reversed and any further liability to Diamond Transport Ltd. was assumed by E World.

On April 22, 2013, the Board of Directors approved the issuance of 6,880 Class A Preferred Shares at $10 stated value to Frank A. O’Donnell and 6,540 Class A Preferred Shares at $10 stated 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 stated 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 stated 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 stated 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

Date of Issue	Stock Issues for year ended December 31, 2015	Number of Shares issued	Purpose of Issue	Price on date of issue		Market value of shares issued
February 10, 2015	LG Capital	2,405,369	Debt conversion	$	0.0170	$	40,891
February 12, 2015	Union Capital	718,283	Debt conversion	$	0.0175	$	12,570
February 12, 2015	Union Capital	619,209	Debt conversion	$	0.0175	$	10,836
February 23, 2015	LG Capital	2,485,891	Debt conversion	$	0.0120	$	29,831
February 25, 2015	GEL Capital	402,299	Debt conversion	$	0.0087	$	3,500
February 26, 2015	GEL Capital	436,508	Debt conversion	$	0.0086	$	3,754
March 2, 2015	GEL Capital	213,675	Debt conversion	$	0.0082	$	1,752
March 3, 2015	GEL Capital	694,444	Debt conversion	$	0.0079	$	5,486
March 9, 2015	GEL Capital	845,070	Debt conversion	$	0.0089	$	7,521
March 10, 2015	LG Capital	3,500,000	Debt conversion	$	0.0082	$	28,700
March 11, 2015	Union Capital	2,137,628	Debt conversion	$	0.0080	$	17,101
March 11, 2015	GEL Capital	1,173,709	Debt conversion	$	0.0080	$	9,390
March 13, 2015	GEL Capital	216,450	Debt conversion	$	0.0080	$	1,732
March 16, 2015	GEL Capital	456,621	Debt conversion	$	0.0079	$	3,607
March 17, 2015	GEL Capital	561,224	Debt conversion	$	0.0071	$	3,985
March 17, 2015	Typenex	5,000,000	Debt conversion	$	0.0071	$	35,500
March 25, 2015	LG Capital	5,251,423	Debt conversion	$	0.0078	$	40,961
March 27, 2015	Union Capital	4,662,974	Debt conversion	$	0.0083	$	38,703
		31,780,777				$	295,819

During the three months ended March 31, 2015, the Company issued a total of 31,780,777 shares of common stock for debt conversion for an aggregate fair value of $295,819 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 $313,319 and the principal and interest converted of $143,736 is recorded as a loss on settlement of promissory notes and interest of $156,214 in the consolidated statements of operations.

As of March 31, 2015 and December 31, 2014, the Company had 232,313,182 and 192,532,405 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 December 31, 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 December 31, 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 December 31, 2014 and December 31, 2013, 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 December 31, 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 and 1,941,714 shares of common stock to Blue Atelier 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 December 31, 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 December 31, 2014 the preferred shares had been issued and removed from stock payable.

On January 10, 2014, the Board of Directors approved the issuance 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 December 31, 2014, $508,750 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 March 31, 2015 Market Price
Joseph L. DuRant; President, CEO, Director	$	136,250	$	25,000	$	161,250	24,067,164
Roger W. Silverthorn; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Richard L. Fosgitt; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Thomas G. Cote'; Director		-	$	25,000	$	25,000	3,731,343
	$	408,750	$	100,000	$	508,750	75,932,836

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 a 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 (the “Note”) with E World (the “Holder”) in the principal amount of $71,500 bearing a 9.00% annual interest rate, unsecured and maturing November 10, 2014. Additionally, the Note provides for the issuance of common stock having a value equal to the loan amount. $71,250 was outstanding under this Note as of March 31, 2015. $71,500 is reflected in Stock Payable at March 31, 2015. See also Note 7 – Notes Payable Shares of common stock to be issued under this Note at March 31, 2015 market prices totaled 10,671,642.

On December 18, 2014, the Company received $20,000 in exchange for the issuance of restricted common shares to Typenex. On June 18, 2015 the Company will issue $20,000 in unrestricted shares to Typenex, the number of which will equal $20,000 divided by the closing price of the Company’s stock on June 17, 2015.

On January 16, 2015, the Company received $3,000 pursuant to a promissory note issued to Frank A. O’Donnell. The note is unsecured and bears interest at 6.00%. It matured on March 31, 2015 and required the issuance of $3,000 in shares of the Company’s common stock. Shares of common stock to be issued under this Note at March 31, 2015 totaled 447,761.

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 non-qualified stock options to David W. Morgan, the Company’s Chief Financial Officer 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 $0.024 per share. 500,000 of the options vest on July 1, 2015 and the remaining 500,000 options 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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Subsequent Events

3 Months Ended

Mar. 31, 2015

Subsequent Events [Abstract]

Subsequent Event [Text Block]

Note 11 – Subsequent Events

On May 16, 2013, the Company and Cirque Energy II, LLC announced the entry into a contribution agreement. 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. The agreement has not yet been consummated.

On April 2, 2015, GEL Properties, LLC converted $1,083 in principal owing them under the Note dated January 21, 2014 into 320,513 shares of the Company’s stock.

On April 9, 2015, Matthew Morris converted $6,600 of the amount owing him under the Note dated November 8, 2013 into 5,000,000 shares of the Company’s common stock.

On April 15, 2015, GEL Properties, LLC converted $2,817 in principal owing them under the Note dated January 21, 2014 into 849,673 shares of the Company’s stock.

On April 20, 2015, GEL Properties, LLC converted $2,800 in principal owing them under the Note dated January 21, 2014 into 844,646 shares of the Company’s stock.

On April 21, 2015, GEL Properties, LLC converted $2,000 in principal owing them under the Note dated January 21, 2014 into 961,538 shares of the Company’s stock.

On April 23, 2015, GEL Properties, LLC converted $4,500 in principal owing them under the Note dated January 21, 2014 into 1,688,555 shares of the Company’s stock.

On April 27, 2015, GEL Properties, LLC converted $6,984 in principal owing them under the Note dated January 21, 2014 into 2,620,792 shares of the Company’s stock.

On May 5, 2015, Union Capital, LLC converted $10,000 in principal and $976 in accrued interest owing them under the Note dated April 3, 2014 into 5,354,361 shares of the Company’s common stock.

 

On May 5, 2015, the Company received a notice of default from Matthew Morris (“Morris”) of notes (1) the Company issued to Morris November 8, 2013 and (2) that Morris assumed in full from Asher Enterprises, Inc. which had been issued on July 10, 2012 by the Company. These two 8% Convertible Promissory Notes are referred to herein as the “Notes.” Under the terms of the Notes, it is an event of default if the Company does not have sufficient shares of common stock authorized for issuance upon conversion of the Notes. As of May 5, 2015, the Company did not have sufficient shares of common stock authorized for issuance upon conversion of the Notes. On May 13, 2015, the Company Matthew Morris entered into a binding term sheet (the “Term Sheet”), whereby Morris agreed to rescind and cancel his notice of default, and to suspend any declaration of default on the Notes until at least July 15, 2015. In consideration for the Morris’s entrance into the Term Sheet, the Company agreed to: (i) increase the principal balance of the Notes by 25%; (ii) adjust the conversion rate of the Notes to 30% of the immediately preceding 3-day average volume-weighted average price, or VWAP; (iii) increase the interest rates on the Notes from 8% to 12% per annum; (iv) establish an irrevocable reserve of 25,000,000 shares of the Company’s common stock, as soon as such amount of shares is authorized by a majority vote of the Company’s shareholders; and (v) draft and deliver to the Holder a formal forbearance agreement based on the terms set forth in the Term Sheet within ten days of the execution of the Term Sheet.

On May 5, 2015, the Company created and established Cirque Gasification Systems, LLC under the corporation laws of the State of Michigan.

On May 6, 2015 the Company created and established Cirque Biomass Holdings, LLC under the corporation laws of the State of Michigan.

On May 8, 2015, GEL Properties, LLC converted $1,500 in principal owing them under the Note dated January 21, 2014 into 391,134 of the Company’s stock.

On May 11, 2015, GEL Properties, LLC converted $3,300 in principal owing them under the Note dated January 21, 2014 into 757,750 of the Company’s stock.

On May 13, 2015, GEL Properties, LLC converted $3,000 in principal owing them under the Note dated January 21, 2014 into 688,863 shares of the Company’s stock. On May 13, 2015, the Board of Directors of the Company adopted a resolution to issue 17,210 Class B Shares to Roger W. Silverthorn (the Company’s President and Chief Executive Officer), 17,210 Class B Shares to Richard L. Fosgitt (the Company’s Executive Vice President), 4,529 Class B Shares to David W. Morgan (the Company’s Chief Financial Officer) and 906 Class B Shares to Thomas G. Coté (a member of the Company’s Board of Directors) in consideration for accrued, but previously unpaid compensation. The Class B Shares were issued in reliance upon the exemption provided by Section 4(a)(2) of the Securities Act of 1933, as amended.

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Fair Value Measurements (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 605,833	$ 1,246,748
Total liabilities	605,833	1,246,748
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Total liabilities	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	605,833	1,246,748
Total liabilities	605,833	1,246,748
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Total liabilities	$ 0	$ 0

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Nature of Operations (Details Textual)	0 Months Ended	3 Months Ended	0 Months Ended		1 Months Ended
	Dec. 11, 2006	Mar. 31, 2015	May 16, 2013	Feb. 04, 2012	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
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				6,209,334
Business Acquisition Equity Interests Issued Or Issuable Number Additional Of Shares Issued				4,604,666
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%
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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Related Party Transactions (Details 3) (USD $)	Mar. 31, 2015
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	$ 408,750
Accrued board of director fee to be issued in capital stock	100,000
Total	508,750
Shares of Common Stock to be issued at March 31, 2015 Market Price	75,932,836
Joseph L. DuRant; CEO, Director [Member]
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	136,250
Accrued board of director fee to be issued in capital stock	25,000
Total	161,250
Shares of Common Stock to be issued at March 31, 2015 Market Price	24,067,164
Roger W. Silverthorn; EVP, Director [Member]
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	136,250
Accrued board of director fee to be issued in capital stock	25,000
Total	161,250
Shares of Common Stock to be issued at March 31, 2015 Market Price	24,067,164
Richard L. Fosgitt; EVP, Director [Memeber]
Related Party Transaction [Line Items]
Accrued compensation to be issued in capital stock	136,250
Accrued board of director fee to be issued in capital stock	25,000
Total	161,250
Shares of Common Stock to be issued at March 31, 2015 Market Price	24,067,164
Thomas G. 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	25,000
Total	$ 25,000
Shares of Common Stock to be issued at March 31, 2015 Market Price	3,731,343

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Condensed Consolidated Statements of Cash Flow (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities :
Net income (loss)	$ 16,005	$ (630,317)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	331	216
Amortization of debt discount	121,076	302,581
Salary Costs - Options	2,947	0
Issuance of common stock for services	0	86,000
Issuance of common stock for executive and director compensation	113,750	0
Loss on settlement of accounts payable	0	192,564
Gain on settlement of debt	(67,500)	0
Loss on settlement of convertible promissory notes	156,214	240,706
Derivative expense	4,114	80,949
Gain on derivatives	(675,029)	(760,274)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	35,562	102,713
Accrued Interest	44,859	0
Accrued salaries and wages	95,290	(75,549)
Accounts payable-related parties	14	0
Cash used in operating activities	(152,367)	(460,411)
Investing Activities:
Purchase of equipment	0	(1,200)
Cash used in investing activities	0	(1,200)
Financing Activities:
Payment of bank overdraft	(15)	0
Stock payable	0	169,375
Stock issued in settlement of convertible notes	0	0
Proceeds from issuance of preferred stock	125,000	0
Proceeds from note	3,000	0
Proceeds from convertible note	30,000	286,000
Cash provided by financing activities	157,985	455,375
Increase in cash	5,618	(6,236)
Cash, beginning of period	0	8,841
Cash, end of period	5,618	2,605
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for: Interest	0	0
Cash paid during the period for: Income tax	0	0
Non-cash investing and financing activities:
Shares issued for settlement of convertible notes payable	299,947	427,958
Preferred Shares issued to settle stock payable	0	381,930
Convertible notes issued to settle notes payable	$ 0	$ 28,500

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Related Party Transactions

3 Months Ended

Mar. 31, 2015

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

Note 5 – 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 March 31, 2015 and December 31, 2014:

	March 31,		December 31,
	2015		2014
Accounts and other payable, due to related parties		8,043		8,029
Accrued salaries and wages - related party		552,296		457,006
Stock payable - related parties		508,750		395,000
	$	1,069,089	$	860,035

Related party transactions during the period include salary and consultancy fees for the three months ended March 31, 2015 and 2014 as follows:

	For the Three Months Ended March 31,
	2015		2014
Joseph L. DuRant; President, Chief Executive Officer, Director	$	74,199	$	83,094
Roger W. Silverthorn; Executive Vice President of Business Development, Director (Chief Financial Officer, February 1, 2013 through June 30, 2014)		74,199		77,886
Richard L. Fosgitt; Executive Vice President of Engineering and Technology, Director		74,199		59,858
David W. Morgan; Chief Financial Officer (effective July 1, 2014)		41,224
Thomas G. Coté; Director		5,000		5,000
Total	$	268,819	$	225,838

The Company recorded $264,946 in payroll tax liabilities during the three months ended March 31, 2015 related to payments made to its executives.

As of March 31, 2015, the Company has accrued liabilities to officers and directors for compensation in common stock in the 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 March 31, 2015 Market Price
Joseph L. DuRant; CEO, Director	$	136,250	$	25,000	$	161,250	24,067,164
Roger W. Silverthorn; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Richard L. Fosgitt; EVP, Director	$	136,250	$	25,000	$	161,250	24,067,164
Thomas G. Coté; Director		-	$	25,000	$	25,000	3,731,343
	$	408,750	$	100,000	$	508,750	75,932,836

David W. Morgan Employment Agreement

On July 1, 2014, the Company executed an employment agreement with David W. Morgan under which Mr. Morgan agreed to become the Company’s Chief Financial Officer. The agreement expires on July 1, 2016 and provides for Mr. 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 9 – Stockholders Equity.

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Related Party Transactions (Details Textual) (USD $)	1 Months Ended
	Jul. 31, 2014	Mar. 31, 2015
Related Party Transaction [Line Items]
Accrued Salaries		$ 408,750
Taxes Payable, Current		264,946
David W. 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
Debt Instrument, Maturity Date	Jul. 01, 2016

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Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

The following table sets forth by level within the fair value hierarchy the Company's financial assets and liabilities that were accounted for at fair value as of March 31, 2015 and December 31, 2014. As required by FASB ASC 820, financial assets are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

March  31, 2015	Level I		Level II		Level III		Total
Derivative liability	$	-	$	605,833	$	-	$	605,833
Total liabilities	$	-	$	605,833	$	-	$	605,833
December 31, 2014	Level I		Level II		Level III		Total
Derivative liability	$	-	$	1,246,748	$	-	$	1,246,748
Total liabilities	$	-	$	1,246,748	$	-	$	1,246,748