10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549 

FORM 10-Q

x Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended June 30, 2014

o Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from __________ to__________

Commission File Number: 333-148190

MOJO Organics, Inc.

(Exact name of registrant as specified in its charter)

Delaware	26-0884348
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

101 Hudson Street, 21st Floor, Jersey City, New Jersey 07302

(Address of principal executive offices)

201 633 6519

(Registrant’s telephone number)

(Former name, former address and former fiscal year, if changed since last report)

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. o 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).   x Yes     o No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

o	Large accelerated filer Accelerated filer	o	Accelerated filer
o	Non-accelerated filer	x	Smaller reporting company
	(Do not check if a smaller reporting company)

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

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 15,407,396 shares of common stock as of August 1, 2014.

TABLE OF CONTENTS

		Page
PART I – FINANCIAL INFORMATION
ITEM 1.	FINANCIAL STATEMENTS (Unaudited)
	Condensed Balance Sheets as of June 30, 2014 and December 31, 2013	F-1
	Condensed Statements of Operations for the three months and the six months ended June 30, 2014 and June 30, 2013	F-2
	Condensed Statements of Cash Flows for the six months ended June 30, 2014 and June 30, 2013	F-3
	Condensed Statements of Stockholders’ Equity / (Deficit)  as of June 30, 2014 and December 31, 2013	F-4
	Notes to the Condensed Financial Statements	F-5
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	3
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	5
ITEM 4.	CONTROLS AND PROCEDURES	5
PART II – OTHER INFORMATION
ITEM 1.	LEGAL PROCEEDINGS	6
ITEM 1A.	RISK FACTORS	6
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	6
ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	6
ITEM 4.	MINE SAFETY DISCLOSURE	6
ITEM 5.	OTHER INFORMATION	6
ITEM 6.	EXHIBITS	7
SIGNATURES		8

MOJO ORGANICS, INC.

Condensed Balance Sheets

ASSETS
	June 30,			December 31,
	2014			2013
	(unaudited)
CURRENT ASSETS:
Cash and cash equivalents	$	862,724		$	8,080
Accounts receivable		66			1,808
Inventory		554,989			87,805
Supplier deposits		96,518			122,305
Prepaid expenses		25,423			17,882
Total Current Assets		1,539,720			237,880
PROPERTY AND EQUIPMENT, net of accumulated depreciation		4,794			4,470
OTHER ASSETS
Security deposit		2,294			5,798
TOTAL ASSETS	$	1,546,808		$	248,148
LIABILITIES AND STOCKHOLDERS' EQUITY / (DEFICIT)
CURRENT LIABILITIES:
Accounts payable and accrued expenses	$	332,200		$	289,120
Notes payable to related parties		-			24,000
Total Current Liabilities		332,200			313,120
Commitments and Contingencies
STOCKHOLDERS'  EQUITY / (DEFICIT)
Preferred stock, 10,000,000 shares authorized at $0.001 par value		-			-
Common stock, 190,000,000 shares authorized at $0.001       par value, 15,407,396 and 12,631,485 shares issued and outstanding, respectively		15,407			12,631
Additional paid in capital		16,971,367			13,044,119
Accumulated deficit		(15,772,166	)		(13,121,722	)
Total Stockholders' Equity / (Deficit)		1,214,608			(64,972	)
TOTAL LIABILITIES AND         STOCKHOLDERS' EQUITY / (DEFICIT)	$	1,546,808		$	248,148

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

F-1

MOJO ORGANICS, INC.

Condensed Statements of Operations

For the Three Months and Six Months Ended June 30, 2014 and 2013

(unaudited)

	For the three months ended						For the six months ended
	June 30,						June 30,
	2014			2013			2014			2013
Revenues	$	76,300		$	-		$	161,778		$	-
Cost of Revenues		75,766			-			156,397			-
Gross Profit		534			-			5,381			-
Operating Expenses
Selling, general and administrative		1,196,098			561,051			2,656,134			1,081,553
Total Operating Expenses		1,196,098			561,051			2,656,134			1,081,553
Loss from Operations		(1,195,564	)		(561,051	)		(2,650,753	)		(1,081,553	)
Other Income / (Expense)
Interest income		309			-			309			-
Interest expense		-			-			-			(1,658	)
Loss on change in fair value of derivative liabilities		-			(463	)		-			(1,949	)
Total Other Income / (Expense)		309			(463	)		309			(3,607	)
Loss Before Provision for Income Taxes		(1,195,255	)		(561,514	)		(2,650,444	)		(1,085,160	)
Provision for Income Taxes		-			-			-			-
Net Loss	$	(1,195,255	)	$	(561,514	)	$	(2,650,444	)	$	(1,085,160	)
Preferred stock dividend		-			-			-			158,463
Net Loss available to common stockholders	$	(1,195,255	)	$	(561,514	)	$	(2,650,444	)	$	(1,243,623	)
Net loss available to common stockholders, basic and fully diluted	$	(0.08	)	$	(0.06	)	$	(0.19	)	$	(0.14	)
Basic and diluted weighted average number of common shares outstanding		15,407,945			9,462,020			14,220,969			9,006,642

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

F-2

MOJO ORGANICS, INC.

Condensed Statements of Cash Flows

(unaudited)

	For the six months ended June 30,
	2014			2013
Cash flows from operating activities:
Net loss	$	(2,650,444	)	$	(1,085,160	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		2,361			460
Share-based compensation - stock options		50,717			-
Stock and warrants issued to directors and employees		1,575,944			854,308
Stock issued to employees in lieu of salary		37,000			-
Stock and warrants issued to advisors and consultants		442,736			-
Loss on change in fair value of derivative liabilities		-			1,949
Changes in assets and  liabilities:
Decrease in accounts receivable		1,742			-
Increase in inventory		(467,184	)		(189,866	)
Decrease (increase) in supplier deposits		25,787			(250,792	)
Increase in prepaid expenses		(7,541	)		(27,998	)
Decrease in security deposit		3,504			-
Increase (decrease) in accounts payable and accrued expenses		43,100			(46,254	)
Net cash used in operating activities		(942,278	)		(743,353	)
Net cash from investing activities:
Purchases of property and equipment		(2,705	)		(4,358	)
Net cash used in investing activities		(2,705	)		(4,358	)
Net cash from financing activities:
Notes payable to related parties		(24,000	)		50,000
Repurchase of restricted stock		(11,373	)		-
Issuance of preferred stock		-			412,134
Sale of common stock		1,835,000			448,681
Net cash provided by financing activities		1,799,627			910,815
Net increase in cash and cash equivalents		854,644			163,104
Cash and cash equivalents at beginning of period		8,080			1,379
Cash and cash equivalents at end of period	$	862,724		$	164,483
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	$	-		$	7,262
Taxes paid	$	-		$	-
NON CASH INVESTING AND FINANCING ACTIVITIES:
Preferred stock issued for the conversion of notes payable to related parties	$	-		$	378,700
Accrued compensation converted to notes payable to related parties	$	37,000		$	161,200
Common stock issued for the conversion of notes payable to related parties	$	37,000		$	161,200

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

F-3

MOJO ORGANICS, INC.

Condensed Statements of Stockholders' Equity / (Deficit)

	Common Stock									Preferred Stock
							Additional							Additional					Stockholders'
							Paid-In							Paid-In		Accumulated			Equity /
	Shares			Amount			Capital			Shares		Amount		Capital		Deficit			(Deficit)
Balance, December 31, 2013		12,631,485		$	12,631		$	13,044,119			-	$	-	$	-	$	(13,121,722	)	$	(64,972	)
Issuance of restricted Common Stock and Warrants:
Employees in lieu of salary		23,272			23			36,977			-		-		-		-			37,000
Directors and Employees, net of forfeitures		465,000			465			1,575,479			-		-		-		-			1,575,944
Advisors and Consultants		283,652			284			442,452			-		-		-		-			442,736
Private placement offering		2,016,484			2,017			1,832,983			-		-		-		-			1,835,000
Repurchase of restricted stock		(12,497	)		(13	)		(11,360	)		-		-		-		-			(11,373	)
Stock based compensation - stock options		-			-			50,717			-		-		-		-			50,717
Net loss		-			-			-			-		-		-		(2,650,444	)		(2,650,444	)
Balance, June 30, 2014  (unaudited)		15,407,396		$	15,407		$	16,971,367			-	$	-	$	-	$	(15,772,166	)	$	1,214,608

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

F-4

MOJO ORGANICS, INC.

Notes to Condensed Financial Statements

June 30, 2014 

NOTE 1 – BUSINESS AND BASIS OF PRESENTATION

Overview

MOJO Organics, Inc. (“MOJO” or the “Company”) was incorporated in the State of Delaware on August 2, 2007.  Headquartered in Jersey City, NJ, the Company engages in the product development, production, marketing and distribution of CHIQUITA TROPICALS™.  CHIQUITA TROPICALS™ are 100% fruit juices, produced under license agreement from Chiquita Brands L.L.C. (“Chiquita”).  The Company currently produces four flavors: Banana Strawberry, Mango, Passion Fruit and Pineapple.

CHIQUITA TROPICALS™ first became commercially available in the New York tri-state area and on Amazon.com in late July 2013.  In February, 2014, the Company expanded its sales to the west coast, New England and Central America.  To grow its sales, the Company utilizes food brokers and distributors as well as selling direct to certain large retail chain stores.

Interim Financial Statements

The accompanying unaudited interim condensed financial statements have been prepared pursuant to the rules and regulations for reporting on Form 10-Q  and article 10 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statements have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures included in these financial statements are adequate to make the information presented not misleading. The unaudited interim condensed financial statements included in this document have been prepared on the same basis as the annual financial statements, and in the Company’s opinion, reflect all adjustments necessary for a fair presentation in accordance with GAAP and SEC regulations for interim financial statements. The results for the six months ended June 30, 2014 are not necessarily indicative of the results that the Company will have for any subsequent period. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements for the year ended December 31, 2013 included in the Company’s Annual  Report on Form 10-K.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The condensed financial statements are prepared in conformity with GAAP. Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash equivalents include investment instruments and time deposits purchased with a maturity of three months or less.

Inventories

Inventories are stated at the lower of cost (first-in, first-out method) or market.

Supplier Deposits

Supplier Deposits consist of prepaid inventory for which the Company has not yet taken delivery.

Property and Equipment and Depreciation

Property and equipment are stated at cost.  Depreciation is computed using the straight line method over the estimated useful life of the respective assets.  Computer equipment is depreciated over a period of 3 - 5 years.  Maintenance and repairs are charged to expense when incurred.  When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is credited or charged to income.  At June 30, 2014 and December 31, 2013, accumulated depreciation related to property and equipment was $3,914 and $1,553, respectively.

Preferred Stock Classification

Preferred Stock issued by the Company which meets certain redemption or conversion features is classified as temporary or mezzanine capital in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) topic 480, “Distinguishing Liabilities from Equity.”

Revenue Recognition

Revenues from sales of products are recognized at the time of delivery when title and risk of loss passes to the customer.  Recognition of revenue also requires reasonable assurance of collection of sales proceeds.

F-5

Deductions from Revenue

Costs incurred for sales incentives and discounts are accounted for as a reduction in revenue.  These costs include payments to customers for performing merchandising activities on our behalf, including in-store displays, promotions for new items and obtaining optimum shelf space.

Shipping and Handling Costs

Shipping and Handling Costs incurred to move finished goods from our sales distribution centers to customer locations are included in the line selling, general and administrative expenses in our Statements of Operations.

Net Loss Per Common Share

The Company computes per share amounts in accordance with ASC Topic 260, “Earnings per Share”.  ASC Topic 260 requires presentation of basic and diluted EPS.  Basic EPS is computed by dividing the income (loss) available to common stockholders by the weighted-average number of common shares outstanding for the period.  Diluted EPS is based on the weighted average number of shares of common stock and common stock equivalents outstanding during the periods. The conversion of Series A Preferred Stock and options was excluded from the computation of diluted shares outstanding for the three months and six months ended June 30, 2013.  The loss for the period would have had an anti-dilutive impact on the Company’s net loss per common share.

Start-Up Costs

In accordance with ASC topic 720-15, “Start-Up Costs,” the Company charges all costs associated with its start-up operations to income as incurred.

Income Taxes

The Company provides for income taxes under ASC topic 740, “Income Taxes,” which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC Topic 740 also requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.  Tax returns for the years from 2009 to 2013 are subject to examination by tax authorities.

Stock-Based Compensation

ASC Topic 718, “Accounting for Stock-Based Compensation” prescribes accounting and reporting standards for all stock-based compensation plans, including employee stock options, restricted stock, warrants, employee stock purchase plans and stock appreciation rights.

ASC Topic 718 requires employee compensation expense to be recorded using the fair value method. The Company accounts for employee stock based compensation in accordance with the provisions of ASC Topic 718. For non-employee options and warrants, the company uses the fair value method as prescribed in ASC Topic 718.

Derivative Instruments

The Company’s derivative liabilities are related to embedded conversion features issued in connection with the Series A Preferred Stock. For derivative instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in fair value recognized in earnings each reporting period. The Company uses the Black-Scholes model to value the derivative instruments at inception and subsequent valuation dates and the value is re-assessed at the end of each reporting period, in accordance with ASC Topic 815, “Derivatives and Hedging.” Derivative instrument liabilities are classified in the balance sheets as current or non-current based upon whether or not the net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date.

Fair value of financial instruments

The carrying amounts of financial instruments, which include accounts payable, accrued expenses and debt obligations approximate their fair values due to their short-term nature and/or variable interest rates. The Company’s debt obligations bear interest at rates which approximate prevailing market rates for instruments with similar characteristics and, accordingly, the carrying values for these instruments approximate fair value.

F-6

The Company adopted ASC Topic 820, “Fair Value Measurement,” which established a framework for measuring fair value and expands disclosure about fair value measurements.  ASC Topic 820 defines fair value as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC Topic 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Topic 820 describes the following three levels of inputs that may be used:

· Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical,, unrestricted assets or liabilities;

· Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;

· Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

The Company did not have any assets or liabilities measured at fair value on a recurring basis at June 30, 2014 or December 31, 2013. The Company did not have any fair value adjustments for assets and liabilities measured at fair value on a nonrecurring basis during the periods ended June 30, 2014 or December 31, 2013.

New Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period must be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015.  Earlier adoption is permitted.  The Company is currently evaluating the impact of the adoption of ASU 2014-12 on the Company's financial statements.

Management does not believe that any other recently issued, but not yet effective accounting standards, if currently adopted, would have a material effect on the accompanying financial statements.

NOTE 3 - GOING CONCERN

The Company's financial statements are prepared using GAAP applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. For the six months ended June 30, 2014, the Company incurred a net loss from continuing operations of $2,650,444.  As of June 30, 2014, the Company had accumulated losses of $15,772,166, which includes accumulated losses from discontinued operations of $8,576,094.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully obtain and retain customers in order to achieve profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 4 – INVENTORY

As of June 30, 2014, inventory consisted of finished goods of $250,069 and raw materials of $304,920.  At December 31, 2013, the inventory balance of $87,805 consisted of raw materials.

NOTE 5 – SERIES A CONVERTIBLE PREFERRED STOCK

On January 12, 2013, the Company entered into an amended and restated securities purchase agreement for the offer and sale of its Series A Convertible Preferred Stock, par value $0.001 (“Series A Preferred Stock”) at a price of $4.00 per share.  In connection with the private sale of its Series A Preferred Stock, the Company raised gross proceeds of $790,834, including $378,700 from the conversion of promissory notes.  Each share of Series A Preferred Stock was convertible into 10 shares of the Company’s Common Stock determined by dividing $4.00 by the conversion price of $0.40.

F-7

The Series A Preferred Stock includes embedded anti-dilutive provisions that meet the defined criteria of a derivative liability as described in ASC Topic 815, “Derivatives and Hedging,” and therefore require bifurcation.  These embedded derivatives include certain conversion features indexed to the Company's Common Stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the date of issue and at fair value as of each subsequent balance sheet date.   Changes in the fair value are charged to income at the end of each reporting period.

During the year ended December 31, 2013, a total of 197,708.5 shares of the Series A Preferred Stock had been converted into 1,977,085 shares of Common Stock. As of June 30, 2014 and December 31, 2013, there were zero shares of Series A Preferred Stock issued and outstanding.

NOTE 6 – STOCKHOLDERS’ EQUITY

The Company has authorized 10,000,000 shares of preferred stock (“Preferred Stock”) and 190,000,000 shares of common stock (“Common Stock”), each having a par value of $0.001.

 Stock Splits

On April 1, 2013, the Company effected a one-for-ten reverse stock split of the issued and outstanding shares of Common Stock (the “Reverse Split”). The number of authorized shares and the par value of the Common Stock were not changed.  The accompanying financial statements have been restated to reflect this reverse stock split.

Private Placement Offerings

In March 2014, the Company consummated two concurrent private placement offerings (the “2014 Offerings”), receiving an aggregate of $1,835,000 from accredited investors.  In one of the offerings, the Company sold an aggregate of 917,582 shares of Common Stock for $0.91 per share for a total of $835,000.  For each share purchased in this offering, investors received an immediately exercisable, five year warrant to purchase one share of Common Stock at a price of $0.91 per share.  In the concurrent offering, the Company sold 1,098,091 shares of Common Stock for $0.91 per share for a total of $1,000,000.  The investor in the concurrent offering did not receive warrants.

On May 1, 2013, the Company commenced a private placement offering of up to 1,250,000 shares of its Common Stock (the “Private Placement”) at a price of $0.40 per share pursuant to subscription agreements entered into with each investor.  As of June 18, 2013, the last date of the offering, 1,171,705 shares of Common Stock were sold, raising an aggregate of $468,682, which amount included the conversion of $20,000 of notes then outstanding.

Treasury Stock

In April 2014, the Company approved a repurchase of 12,497 shares of Common Stock for $11,372.  The shares were subsequently cancelled.

Stock Incentive Plans

In March 2013, the Company approved the 2012 Long-Term Incentive Equity Plan (the “2012 Plan”), which provides the Company with the ability to issue stock options, stock appreciation rights, restricted stock and/or other stock based awards for up to an aggregate of 2,050,000 shares of Common Stock.  In July 2013, the Company granted certain directors and employees of the Company stock options pursuant to the 2012 Plan to purchase 210,000 shares of Common Stock at an exercise price of $2.07 per share, which was 115% of the last sale price of the Common Stock on the date of grant. The options became exercisable in July 2014 and expire in July 2015. In connection with the stock option issuances, compensation expense of $50,717 was recorded during the six months ended June 30, 2014.

Restricted Stock Compensation

In March 2014, the Company issued 465,000 shares of Common Stock under the 2012 Plan to certain of its directors, executive officers and employees. The shares are subject to a restricted stock agreement, pursuant to which the shares will vest one year from the date of such agreement if the grantee is a director or employee (as applicable) of the Company at the time.

F-8

A summary of the restricted stock issuances to directors, officers and employees is as follows:

	Number of Shares			Weighted Average Grant Date Fair Value
Unvested share balance, January 1, 2013		4,453,516		$	1.35
Granted		608,441			2.15
Vested		(88,309	)		1.40
Forfeited		(183,240	)		1.40
Unvested share balance, December 31, 2013		4,790,408		$	1.45
Granted		465,000			1.28
Vested		(54,975	)		1.40
Forfeited		-			-
Unvested share balance, June 30, 2014		5,200,433		$	1.43

In connection with the issuance of restricted stock, the Company recorded share-based compensation expense of $1,329,464 and $854,308 for the six months ended June 30, 2014 and 2013, respectively.  With the exception of 1,165,251 shares which vest based upon achieving certain milestones, the Company records compensation expense over the vesting period based upon the fair market value on the date of grant for each share, adjusted for forfeitures.   As of June 30, 2014, there was $2,900,517 of total unrecognized compensation cost, net of estimated forfeitures, related to unvested share-based compensation.  That cost is expected to be recognized during the years 2014 through 2016.

Stock Warrants

In March 2014, the Company issued warrants to purchase shares of Common Stock at a price of $0.91 per share.  The warrants are exercisable for five years from the date of issuance.

The following table summarizes warrant activity during the period:

	Number of  Warrants
Outstanding at January 1, 2014		-
Issued for services		197,194
Issued in connection with the 2014 Offerings		917,582
Outstanding at June 30, 2014		1,114,776
Exercisable at June 30, 2014		1,114,776

The following table summarizes weighted-average assumptions using the Black-Scholes option-pricing model used on the date of issuance for the warrants for the six months ended June 30, 2014: 

	June 30, 2014
Volatility		174	%
Expected term (years)		5
Risk-free interest rate		1.53	%
Dividend yield		0	%

In connection with the issuance of warrants for services rendered, compensation expense of $246,479 and advisory fees of $18,460 were recorded during the six months ended June 30, 2014.   Since the warrants are fully vested, there is no future cost to the Company in connection with the warrants.  Warrants issued to investors as part of the 2014 Placements had no impact, and will have no future impact, on the Company’s statement of operations.

Advisory Services

In March 2014, the Company entered into two agreements pursuant to which the Company will receive advisory services related to strategy, distributorship, sales and sales channels and investor relations.  The Company granted to each advisor 100,000 shares of restricted Common Stock, subject to forfeiture if the advisor terminates or materially breaches the agreement before the six-month anniversary thereof.  The aggregate value of the advisory fees of $260,000 was calculated based upon the closing price of the Company’s Common Stock on the date of the agreement.  This amount will be charged to income ratably over the six month vesting period.

Also in March 2014, the Company issued 82,418 and 1,234 shares of Common Stock for advisory work and consulting work, respectively.  The number of shares issued was calculated based upon the fair market value of the stock.

F-9

On October 3, 2013, the Company entered into an advisor agreement whereby the Company would receive strategic business advisory services, distributorship advisory services, sales and sales channel advisory services and investor relation advisory services in exchange for the issuance of 50,000 shares of restricted Common Stock.  The Common Stock vested on April 3, 2014.  In connection with this issuance, the Company recorded $75,000 in consulting fees during the six months ended June 30, 2014.

On October 3, 2013, the Company entered into an agreement for strategic business advisory services, public relations services and investor relations services with Mr. Ian Thompson.  In connection with this agreement, the Company issued 167,204 shares of restricted Common Stock and recorded consulting fees of $501,612 during 2013, which was the fair market value of the stock on the date of issue; there was no cash payment to Mr. Thompson by the Company.  The stock is fully vested; however it is restricted from trading. The advisor was also issued an additional 200,000 shares of restricted Common Stock, which was to vest quarterly based upon the Company reaching certain market capitalization and revenue goals, in addition to providing the above services, with the last tranche vesting scheduled to vest on June 30, 2014.  Throughout the term of the agreement, the Company requested the advisor to render performance under the agreement and to provide evidence of same. The Company believes, however, that Mr. Thompson failed to perform in all material respects under the terms of the agreement.  On June 27, 2014, the Company terminated the agreement.  Accordingly, the final tranche of 50,000 shares did not vest.  Further, the Company is taking all necessary steps for the cancellation of the other shares totaling 317,204 shares, due to lack of delivery of consideration and breach of the agreement.

NOTE 7 – COMMITMENTS AND CONTINGENCIES

Lease Commitment

The Company entered into an office service agreement for office space for a term of 12 months effective February 11, 2014.  The base monthly office fee under that agreement is $1,147.  Prior to that, the Company rented its office space on a month to month basis.

Licensing Agreement

On August 15, 2012, the Company entered into a license agreement (“License Agreement”) for the use of a third party’s marks in the manufacture, sale, promotion, marketing, advertising and distribution of certain fruit juice products in select containers. The License Agreement grants the Company an exclusive license in Connecticut, New Jersey and New York and a non-exclusive license for the other states in the United States not included in the exclusive license, plus Costa Rica, El Salvador, Guatemala, Honduras and  Nicaragua. The term of the License Agreement is for seven years from July 2013 (the date that the Company first invoiced customers for products sold under the License Agreement), subject to the Company meeting certain minimum sales volume and/or minimum royalty payments. Termination of the License Agreement could have a material and adverse impact on the Company’s business.  Future minimum royalty payments (in thousands) are $507 for 2014, $1,265 for 2015, $1,850 for 2016, $2,611 for 2017 and $11,617 for 2018 to 2020.  As of June 30, 2014, the Company has accrued $184,240 for royalty payments due for the six months ended June 30, 2014.

NOTE 8 – RELATED PARTY TRANSACTIONS

The Company issued 23,272 shares of Common Stock to its chief executive officer as payment of salary due for January and February 2014 in lieu of cash.  The shares were valued by the Company at the closing price of the Company’s Common Stock on the last trading day of the applicable month for which payment was due.

In December 2013, the Company received $24,000 in non-interest bearing, demand loans from certain related parties.  The loans were repaid in full by February 2014.

During the year ended December 31, 2013, the Company issued 42,714 shares of Common Stock to employees in lieu of an aggregate of $100,692 cash salaries.  In addition, accrued salary amounting to $141,200 and $20,000 was converted into 35,300 shares of Series A Preferred Stock and 50,000 shares of Common Stock as part of the Private Placement, respectively.

On January 31, 2013, the balance of notes outstanding to related parties of $237,500 was converted into 59,375 shares of Series A Preferred Stock.  Accrued interest of $7,261 was paid to the holders of the notes.

NOTE 9 – SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events,” the Company evaluates events and transactions that occur after the balance sheet date for potential recognition in the financial statements. The effects of all subsequent events that provide additional evidence of conditions that existed at the balance sheet date are recognized in the financial statements as of June 30, 2014. In preparing these financial statements, the Company evaluated the events and transactions that occurred through the date these financial statements were issued. 

F-10

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

This report includes a number of forward looking statements that reflect our current views with respect to future events and financial performance.  Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events.  You should not place undue certainty on these forward looking statements, which apply only as of the date of this annual report.  These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Our Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) is provided in addition to the accompanying financial statements and notes to assist readers in understanding our results of operations, financial condition and cash flows. MD&A is organized as follows:

· Critical Accounting Policies — Accounting policies that we believe are important to understanding the assumptions and judgments incorporated in our reported financial results and forecasts.

· Results of Operations — Analysis of our financial results comparing the three months ended and six months ended June 30, 2014 to 2013. Liquidity and Capital Resources — Analysis of changes in our cash flows, and discussion of our financial condition and potential sources of liquidity.

CRITICAL ACCOUNTING POLICIES

We have prepared our financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”), which requires management to make significant judgments and estimates that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. We base these significant judgments and estimates on historical experience and other applicable assumptions we believe to be reasonable based upon information presently available. 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 financial statements as soon as they became known. Actual results could materially differ from our estimates under different assumptions, judgments or conditions.

All of our significant accounting policies are discussed in Note 2, Summary of Significant Accounting Policies, to our financial statements, included elsewhere in this Quarterly Report. We have identified the following as our critical accounting policies and estimates, which are defined as those that are reflective of significant judgments and uncertainties, are the most pervasive and important to the presentation of our financial condition and results of operations and could potentially result in materially different results under different assumptions, judgments or conditions.

We believe the following critical accounting policies reflect our more significant estimates and assumptions used in the preparation of our financial statements:

Use of Estimates — The financial statements are prepared in conformity with GAAP. Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Stock-based Compensation — ASC Topic 718, “Accounting for Stock-Based Compensation” prescribes accounting and reporting standards for all stock-based compensation plans, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights.

ASC Topic 718 requires employee compensation expense to be recorded using the fair value method. The Company accounts for employee stock based compensation in accordance with the provisions of ASC Topic 718. For non-employee options and warrants, the company uses the fair value method as prescribed in ASC Topic 718.

Determining the appropriate fair value of the stock-based compensation requires the input of subjective assumptions, including the expected life of the stock-based payment and stock price volatility. The Company uses the Black-Scholes option-pricing option model to value its stock option awards which incorporate the Company’s stock price, volatility, U.S. risk-free rate, dividend rate, and estimated life.

Fair Value of Financial Instruments — Our short-term financial instruments, including cash, accounts payable and other liabilities, consist primarily of instruments without extended maturities. We believe that the fair values of our current assets and current liabilities approximate their reported carrying amounts.

3

Recent Accounting Pronouncements

Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC, did not, or are not believed by management, to have a material impact on the Company's present or future financial statements.

COMPANY OVERVIEW

Headquartered in Jersey City, New Jersey, the Company engages in product development, production, marketing and distribution of CHIQUITA TROPICALS™. CHIQUITA TROPICALS™ are 100% fruit juices produced under license agreement from Chiquita Brands L.L.C. (“Chiquita”).  

We believe in safe and sustainable corporate practices. We are proud to use Rainforest Alliance Certified fruits, which help the farmers and their families while being environmentally, socially and economically sustainable.

RESULTS OF OPERATIONS

Three Months Ended June 30, 2014 and 2013

Revenues

During the three months ended June 30, 2014, the Company reported revenue of $76,300. Sales were primarily comprised of orders from major grocers, direct accounts and distributors. Sales to grocers and direct accounts amounted to 65% of total revenue.  Sales to distributors amounted to 35% of total revenue.  There were no sales for the three months ended June 30, 2013.

Cost of Revenues

Cost of Revenues includes production costs and raw material costs.  For the three months ended June 30, 2014, cost of revenues was $75,766. There was no cost of revenues for the three months ended June 30, 2013.

Operating Expenses

For the three months ended June 30, 2014, operating expenses were $1,196,098, an increase of $635,047 or 113% over operating expenses for the three months ended June 30, 2013 of $561,051.  Stock-based compensation costs, which consist of charges to income for vesting in connection with restricted stock issuances, stock options and warrants, were $914,725 for the three months ended June 30, 2014, compared to $427,154 for the corresponding period in 2013.  This increase of $487,571 represents 77% of the increase in total operating expenses.  Marketing, promotional, selling and licensing fees were $121,010 for the three months ended June 30, 2014, compared to $0 for the corresponding period in 2013.  This increase represents 19% of the total increase in operating costs.   

Net Loss

For the three months ended June 30, 2014 and 2013, the Company had net losses of $1,195,255 and $561,514, respectively.  This increase in net loss of $633,741 is primarily attributable to the increase in operating expenses.

Six Months Ended June 30, 2014 and 2013

Revenues

During the six months ended June 30, 2014, the Company reported revenue of $161,778. Sales were primarily comprised of orders from major grocers, distributors and direct sales distributors (“DSDs”) in the southwest, mid-atlantic and northeast states, respectively.  Sales to grocers and direct accounts amounted to 55% of total revenue.  This was followed by sales to distributors and DSDs of 28% and 17% of total revenue, respectively.  The Company has exclusive agreements with several DSDs that cover certain geographical areas. There are no contracts with our other customers.There were no sales for the six months ended June 30, 2013.

Cost of Revenues

Cost of Revenues includes production costs and raw material costs.  For the six months ended June 30, 2014, cost of revenues was $156,397. There was no cost of revenues for the six months ended June 30, 2013.

Operating Expenses

For the six months ended June 30, 2014, operating expenses were $2,656,134, an increase of $1,574,581 or 146% over operating expenses for the six months ended June 30, 2013 of $1,081,553.  Stock-based compensation costs, which consist of charges to income for vesting in connection with restricted stock issuances, stock options and warrants, were $2,079,945 for the six months ended June 30, 2014, compared to $854,308 for the corresponding period in 2013.  This increase of $1,225,637 represents 78% of the increase in total operating expenses.  Marketing, promotional, selling and licensing fees were $237,849 for the six months ended June 30, 2014, compared to $1,369 for the corresponding period in 2013.  This increase of $236,480 represents 15% of the total increase in operating costs.   

4

Net Loss

For the six months ended June 30, 2014 and 2013, the Company had net losses of $2,650,444 and $1,085,160, respectively.  This increase in net loss of $1,565,284 is primarily attributable to the increase in operating expenses.

LIQUIDITY AND CAPITAL RESOURCES

Liquidity

During the six months ended June 30, 2014, the Company received cash proceeds of $1,835,000 from the sale of Common Stock and warrants to purchase Common Stock in concurrent private placements consummated in March 2014.  As of June 30, 2014, the Company had working capital of $1,207,520.

Working Capital Needs

As a result of the financing in March 2014, the Company believes it has sufficient cash to fund the operations of the Company for the next twelve months.  Our business prospects are difficult to predict, however, due to our limited operating history.  

OFF-BALANCE SHEET ARRANGEMENTS

The Company had no off-balance sheet arrangements as of June 30, 2014. 

GOING CONCERN

The Company’s financial statements are prepared using GAAP applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern.

The Company’s ability to continue as a going concern is dependent upon its ability to successfully obtain and retain customers in order to achieve profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS

Not Applicable.

ITEM 4.  CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act of 1934 (the “Exchange Act”) is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. It should be noted that the design of any system of controls is based in part upon 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, regardless of how remote.

Under the supervision and with the participation of the Company’s senior management, consisting of the Company’s principal executive and financial officer and the Company’s principal accounting officer, the Company conducted an evaluation of the effectiveness of the design and operation of its disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act as of the end of the period covered by this report (the “Evaluation Date”). Based on this evaluation, the Company’s principal executive and financial officer and the Company’s principal accounting officer concluded, as of the Evaluation Date, that the Company’s disclosure controls and procedures were effective.

As previously reported, the Company does not have an audit committee and is not obligated to have one. Although it remains management’s view that such a committee is an important internal control over financial reporting, management does not believe that the lack of an audit committee could result in a material misstatement in the Company’s financial statements in the near future. Accordingly, management has concluded that this deficiency alone does not constitute a material weakness in the Company’s internal control over financial reporting, and has considered the foregoing in its determination that the Company’s internal controls over financial reporting and its disclosure controls and procedures were effective as of the Evaluation Date.

Changes in Internal Controls over Financial Reporting

There was no change in our internal controls over financial reporting that occurred during the period covered by this report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.

5

PART II – OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

None.

ITEM 1A.  RISK FACTORS

Not Applicable.

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

There have been no sales of unregistered equity securities for the three months ended June 30, 2014.  The following table sets forth information for the three months ended June 30, 2014 with respect to repurchases of our outstanding common stock:

Issuer Purchases of Equity Securities

Period	Total number of shares purchased		Average price paid per share
April 1, 2014 – April 30, 2014 (1)		12,497	$	0.91
May 1, 2014 – May 31, 2014		-		-
June 1, 2014 – June 30, 2014 (2)		367,204	$	0.0001
Total		379,701	$	0.03

(1)	The Company repurchased common stock originally granted in a service agreement from a service provider after the mutual termination of the service agreement.
(2)	Represents non-vested shares that were provided as compensation in service agreement.  After substantial non-performance of the contract, the Company cancelled the service agreement and has cancelled all non-vested shares.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.  MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5.  OTHER INFORMATION.

None.

6

ITEM 6.  EXHIBITS

The following Exhibits are being filed with this Quarterly Report on Form 10-Q:

Exhibit No.	Description
31.1/31.2	Certification of Chief Executive Officer and Chief Financial Officer, pursuant to SEC Rules 13a-14(a) and 15d-14(a), adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
32.1/32.2	Certification of Chief Executive Officer and Chief Financial Officer, pursuant to 18 U.S.C. Section 1350, adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema
101.CAL	XBRL Taxonomy Extension Calculation Linkbase
101.DEF	XBRL Taxonomy Extension Definition Linkbase
101.LAB	XBRL Taxonomy Extension Label Linkbase
101.PRE	XBRL Taxonomy Extension Presentation Linkbase

* Furnished herewith.  This certification is being furnished and shall not be deemed “filed” with the SEC for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the Registrant specifically incorporates it by reference.

7

SIGNATURES

In accordance with the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	MOJO ORGANICS, INC.
Dated: August 14, 2014	By:	/s/Glenn Simpson
		Glenn Simpson, Chief Executive Officer and Chairman (Principal Executive and Principal Financial Officer)

8

EX-31

Exhibit 31.1/31.2

FORM OF CERTIFICATION

PURSUANT TO RULE 13a-14 AND 15d-14

UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

CERTIFICATIONS

I, Glenn Simpson, certify that:

1.         I have reviewed this Quarterly Report on Form 10-Q of Mojo Organics, 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 issuer as of, and for, the periods presented in this report;

4.         I am 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 have:

(a)           Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the issuer is made known to me by others within those entities, particularly during the period in which this report is being prepared;

(b)           Designed such internal control over financial reporting, or caused such internal control 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 issuer's disclosure controls and procedures and presented in this report my 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 issuer's internal control over financial reporting that occurred during the issuer's most recent fiscal quarter (the issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the issuer's internal control over financial reporting; and

5.         I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the issuer's auditors and the audit committee of the issuer's board of directors (or persons performing the equivalent functions):

(a)           All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the issuer'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 issuer's internal control over financial reporting.

Date: August  14, 2014

/s/ Glenn Simpson

Name:  Glenn Simpson

Title: Chief Executive Officer and Chairman (Principal Executive Officer and Principal Financial Officer)

EX-32

Exhibit 32.1/32.2

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 the Quarterly Report of Mojo Organics, Inc. (the “Company”) on Form 10-Q for the period ended June 30, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), each of the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

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 results of operation of the Company.

Date: August 14, 2014

/s/ Glenn Simpson

Name: Glenn Simpson

Title: Chief Executive Officer and Chairman (Principal Executive Officer and Principal Financial Officer)

XML

NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Fair Value Measurements, Valuation Techniques	6 Months Ended
	Jun. 30, 2014
Fair Value Measurements, Valuation Techniques [Abstract]
Volatility	174.00%
Expected term (years)	5 years
Risk-free interest rate	1.53%
Dividend yield	0.00%

XML

NOTE 3 - GOING CONCERN

6 Months Ended

Jun. 30, 2014

Going Concern [Abstract]

Going Concern [Text Block]

NOTE 3 - GOING CONCERN

The Company's financial statements are prepared using GAAP applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. For the six months ended June 30, 2014, the Company incurred a net loss from continuing operations of $2,650,444.  As of June 30, 2014, the Company had accumulated losses of $15,772,166, which includes accumulated losses from discontinued operations of $8,576,094.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully obtain and retain customers in order to achieve profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

XML

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2014

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The condensed financial statements are prepared in conformity with GAAP. Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash equivalents include investment instruments and time deposits purchased with a maturity of three months or less.

Inventories

Inventories are stated at the lower of cost (first-in, first-out method) or market.

Supplier Deposits

Supplier Deposits consist of prepaid inventory for which the Company has not yet taken delivery.

Property and Equipment and Depreciation

Property and equipment are stated at cost.  Depreciation is computed using the straight line method over the estimated useful life of the respective assets.  Computer equipment is depreciated over a period of 3 - 5 years.  Maintenance and repairs are charged to expense when incurred.  When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is credited or charged to income.  At June 30, 2014 and December 31, 2013, accumulated depreciation related to property and equipment was $3,914 and $1,553, respectively.

Preferred Stock Classification

Preferred Stock issued by the Company which meets certain redemption or conversion features is classified as temporary or mezzanine capital in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) topic 480, “Distinguishing Liabilities from Equity.”

Revenue Recognition

Revenues from sales of products are recognized at the time of delivery when title and risk of loss passes to the customer.  Recognition of revenue also requires reasonable assurance of collection of sales proceeds.

Deductions from Revenue

Costs incurred for sales incentives and discounts are accounted for as a reduction in revenue.  These costs include payments to customers for performing merchandising activities on our behalf, including in-store displays, promotions for new items and obtaining optimum shelf space.

Shipping and Handling Costs

Shipping and Handling Costs incurred to move finished goods from our sales distribution centers to customer locations are included in the line selling, general and administrative expenses in our Statements of Operations.

Net Loss Per Common Share

The Company computes per share amounts in accordance with ASC Topic 260, “Earnings per Share”.  ASC Topic 260 requires presentation of basic and diluted EPS.  Basic EPS is computed by dividing the income (loss) available to common stockholders by the weighted-average number of common shares outstanding for the period.  Diluted EPS is based on the weighted average number of shares of common stock and common stock equivalents outstanding during the periods. The conversion of Series A Preferred Stock and options was excluded from the computation of diluted shares outstanding for the three months and six months ended June 30, 2013.  The loss for the period would have had an anti-dilutive impact on the Company’s net loss per common share.

Start-Up Costs

In accordance with ASC topic 720-15, “Start-Up Costs,” the Company charges all costs associated with its start-up operations to income as incurred.

Income Taxes

The Company provides for income taxes under ASC topic 740, “Income Taxes,” which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC Topic 740 also requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.  Tax returns for the years from 2009 to 2013 are subject to examination by tax authorities.

Stock-Based Compensation

ASC Topic 718, “Accounting for Stock-Based Compensation” prescribes accounting and reporting standards for all stock-based compensation plans, including employee stock options, restricted stock, warrants, employee stock purchase plans and stock appreciation rights.

ASC Topic 718 requires employee compensation expense to be recorded using the fair value method. The Company accounts for employee stock based compensation in accordance with the provisions of ASC Topic 718. For non-employee options and warrants, the company uses the fair value method as prescribed in ASC Topic 718.

Derivative Instruments

The Company’s derivative liabilities are related to embedded conversion features issued in connection with the Series A Preferred Stock. For derivative instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in fair value recognized in earnings each reporting period. The Company uses the Black-Scholes model to value the derivative instruments at inception and subsequent valuation dates and the value is re-assessed at the end of each reporting period, in accordance with ASC Topic 815, “Derivatives and Hedging.” Derivative instrument liabilities are classified in the balance sheets as current or non-current based upon whether or not the net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date.

Fair value of financial instruments

The carrying amounts of financial instruments, which include accounts payable, accrued expenses and debt obligations approximate their fair values due to their short-term nature and/or variable interest rates. The Company’s debt obligations bear interest at rates which approximate prevailing market rates for instruments with similar characteristics and, accordingly, the carrying values for these instruments approximate fair value.

The Company adopted ASC Topic 820, “Fair Value Measurement,” which established a framework for measuring fair value and expands disclosure about fair value measurements.  ASC Topic 820 defines fair value as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC Topic 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Topic 820 describes the following three levels of inputs that may be used:

· Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical,, unrestricted assets or liabilities;

· Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;

· Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

The Company did not have any assets or liabilities measured at fair value on a recurring basis at June 30, 2014 or December 31, 2013. The Company did not have any fair value adjustments for assets and liabilities measured at fair value on a nonrecurring basis during the periods ended June 30, 2014 or December 31, 2013.

New Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period must be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015.  Earlier adoption is permitted.  The Company is currently evaluating the impact of the adoption of ASU 2014-12 on the Company's financial statements.

Management does not believe that any other recently issued, but not yet effective accounting standards, if currently adopted, would have a material effect on the accompanying financial statements.

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Condensed Balance Sheets (unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 862,724	$ 8,080
Accounts receivable	66	1,808
Inventory	554,989	87,805
Supplier deposits	96,518	122,305
Prepaid expenses	25,423	17,882
Total Current Assets	1,539,720	237,880
PROPERTY AND EQUIPMENT, net of accumulated depreciation	4,794	4,470
OTHER ASSETS
Security deposit	2,294	5,798
TOTAL ASSETS	1,546,808	248,148
CURRENT LIABILITIES:
Accounts payable and accrued expenses	332,200	289,120
Notes payable to related parties	0	24,000
Total Current Liabilities	332,200	313,120
Commitments and Contingencies
STOCKHOLDERS' EQUITY / (DEFICIT)
Preferred stock, 10,000,000 shares authorized at $0.001 par value	0	0
Common stock, 190,000,000 shares authorized at $0.001 par value, 15,407,396 and 12,631,485 shares issued and outstanding, respectively	15,407	12,631
Additional paid in capital	16,971,367	13,044,119
Accumulated deficit	(15,772,166)	(13,121,722)
Total Stockholders' Equity / (Deficit)	1,214,608	(64,972)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY / (DEFICIT)	$ 1,546,808	$ 248,148

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Statements of Stockholders' Equity Deficit (unaudited) (USD $)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2013	$ 12,631	$ 13,044,119	$ (13,121,722)	$ (64,972)
Balance (in Shares) at Dec. 31, 2013	12,631,485
Employees in lieu of salary	23	36,977		37,000
Employees in lieu of salary (in Shares)	23,272
Directors and Employees, net of forfeitures	465	1,575,479		1,575,944
Directors and Employees, net of forfeitures (in Shares)	465,000
Advisors and Consultants	284	442,452		442,736
Advisors and Consultants (in Shares)	283,652
Private placement offering	2,017	1,832,983		1,835,000
Private placement offering (in Shares)	2,016,484
Repurchase of restricted stock	(13)	(11,360)		(11,373)
Repurchase of restricted stock (in Shares)	(12,497)
Stock based compensation - stock options		50,717		50,717
Net loss			(2,650,444)	(2,650,444)
Balance at Jun. 30, 2014	$ 15,407	$ 16,971,367	$ (15,772,166)	$ 1,214,608
Balance (in Shares) at Jun. 30, 2014	15,407,396

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NOTE 6 - STOCKHOLDERS' EQUITY (Details) (USD $)	0 Months Ended	1 Months Ended	6 Months Ended				1 Months Ended	6 Months Ended		1 Months Ended			6 Months Ended		1 Months Ended	6 Months Ended	0 Months Ended		1 Months Ended		1 Months Ended	3 Months Ended	1 Months Ended	6 Months Ended	0 Months Ended	1 Months Ended	6 Months Ended	1 Months Ended	0 Months Ended
	Apr. 01, 2013	Apr. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Jul. 31, 2013 Employee Stock Option [Member] 2012 Long-Term Incentive Equity Plan [Member]	Jun. 30, 2014 Employee Stock Option [Member] 2012 Long-Term Incentive Equity Plan [Member]	Mar. 31, 2013 Employee Stock Option [Member] 2012 Long-Term Incentive Equity Plan [Member]	Jul. 31, 2013 Employee Stock Option [Member] Minimum [Member] 2012 Long-Term Incentive Equity Plan [Member]	Jul. 31, 2013 Employee Stock Option [Member] Maximum [Member] 2012 Long-Term Incentive Equity Plan [Member]	Mar. 31, 2014 Restricted Stock [Member]	Jun. 30, 2014 Restricted Stock [Member]	Jun. 30, 2013 Restricted Stock [Member]	Mar. 31, 2014 Warrant [Member]	Jun. 30, 2014 Warrant [Member]	Jun. 18, 2013 Private Placement [Member]	May 01, 2013 Private Placement [Member]	Mar. 31, 2014 Private Placement [Member]	May 01, 2013 Private Placement [Member]	Mar. 31, 2014 Common Stock Issued to Investor [Member]	Mar. 31, 2014 Common Stock Issued to Investor [Member]	Mar. 31, 2014 Advisory Services [Member]	Jun. 30, 2014 Advisory Services [Member]	Oct. 03, 2013 Strategic Business, Distributorship, Investor Relation and Sales and Sales Channel Advisory Services [Member]	Mar. 31, 2014 Strategic Business, Distributorship, Investor Relation and Sales and Sales Channel Advisory Services [Member]	Jun. 30, 2014 Strategic Business, Distributorship, Investor Relation and Sales and Sales Channel Advisory Services [Member]	Mar. 31, 2014 Consulting Services [Member]	Oct. 03, 2013 Strategic Business Advisory Services and Public and Investor Relation Services [Member]	Oct. 03, 2013 Strategic Business Advisory Services and Public and Investor Relation Services [Member]
NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Preferred Stock, Shares Authorized			10,000,000		10,000,000
Common Stock, Shares Authorized			190,000,000		190,000,000
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)			$ 0.001		$ 0.001
Common Stock, Par or Stated Value Per Share (in Dollars per share)			$ 0.001		$ 0.001
Stockholders' Equity, Reverse Stock Split	one-for-ten
Number of private placement offerings																			2
Proceeds from Issuance of Private Placement (in Dollars)																			$ 1,835,000
Stock Issued During Period, Shares, New Issues																	1,171,705		917,582		1,098,091
Sale of Stock, Price Per Share (in Dollars per share)																			$ 0.91	$ 0.40	$ 0.91	$ 0.91
Stock Issued During Period, Value, New Issues (in Dollars)			1,835,000														468,682		835,000			1,000,000
Class of Warrant or Right, Term															5 years				5 years
Class of Warrant or Right, Number of Securities Called by Warrants or Rights																			1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)															$ 0.91				$ 0.91
Common stock authorized to be issued in a private placement offering																		1,250,000
Debt Conversion, Original Debt, Amount (in Dollars)			37,000	161,200													20,000
Stock Repurchased During Period, Shares		12,497
Stock Repurchased During Period, Value (in Dollars)		11,372	(11,373)
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized									2,050,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							210,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)							$ 2.07
Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award							115% of the last sale price of the Common Stock on the date of grant
Share-based Compensation Arrangement by Share-based Payment Award, Vest Date										July 2014	July 2015
Allocated Share-based Compensation Expense (in Dollars)			1,575,944	854,308				50,717					1,329,464	854,308		246,479								18,460
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted												465,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period												1 year														6 months
Share based compensation arrangement by share based payment award, shares which vest based upon certain milestones													1,165,251
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized (in Dollars)													2,900,517
Number of Advisory Agreements																										2
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights																										The Company granted to each advisor 100,000 shares of restricted Common Stock, subject to forfeiture if the advisor terminates or materially breaches the agreement before the six-month anniversary thereof
Stock Issued During Period, Shares, Issued for Services																							82,418		50,000	100,000		1,234	167,204
Stock Issued During Period, Value, Issued for Services (in Dollars)			$ 442,736																							$ 260,000	$ 75,000		$ 501,612
Advisor Agreement, Terms																									the Company entered into an advisor agreement whereby the Company would receive strategic business advisory services, distributorship advisory services, sales and sales channel advisory services and investor relation advisory services
Stock Issued During Period, Shares, Restricted Stock Award, Gross																													200,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number			5,200,433		4,790,408	4,453,516																								50,000
Stock Repurchased and Retired During Period, Shares																											317,204

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NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Stockholders' Equity Note, Warrants			6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014 Issued for Services [Member]	Jun. 30, 2014 Issued in connection with Offerings [Member]
Class of Warrant or Right [Line Items]
Outstanding at January 1, 2014	1,114,776	0
Issued			197,194	917,582
Outstanding at June 30, 2014	1,114,776	0
Exercisable at June 30, 2014	1,114,776

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NOTE 1 - BUSINESS AND BASIS OF PRESENTATION

6 Months Ended

Jun. 30, 2014

Disclosure Text Block [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE 1 – BUSINESS AND BASIS OF PRESENTATION

Overview

MOJO Organics, Inc. (“MOJO” or the “Company”) was incorporated in the State of Delaware on August 2, 2007.  Headquartered in Jersey City, NJ, the Company engages in the product development, production, marketing and distribution of CHIQUITA TROPICALS™.  CHIQUITA TROPICALS™ are 100% fruit juices, produced under license agreement from Chiquita Brands L.L.C. (“Chiquita”).  The Company currently produces four flavors: Banana Strawberry, Mango, Passion Fruit and Pineapple.

CHIQUITA TROPICALS™ first became commercially available in the New York tri-state area and on Amazon.com in late July 2013.  In February, 2014, the Company expanded its sales to the west coast, New England and Central America.  To grow its sales, the Company utilizes food brokers and distributors as well as selling direct to certain large retail chain stores.

Interim Financial Statements

The accompanying unaudited interim condensed financial statements have been prepared pursuant to the rules and regulations for reporting on Form 10-Q  and article 10 of Regulation S-X and the related rules and regulations of the Securities and Exchange Commission (“SEC”). Accordingly, certain information and disclosures required by accounting principles generally accepted in the United States of America (“GAAP”) for complete financial statements have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures included in these financial statements are adequate to make the information presented not misleading. The unaudited interim condensed financial statements included in this document have been prepared on the same basis as the annual financial statements, and in the Company’s opinion, reflect all adjustments necessary for a fair presentation in accordance with GAAP and SEC regulations for interim financial statements. The results for the six months ended June 30, 2014 are not necessarily indicative of the results that the Company will have for any subsequent period. These unaudited condensed financial statements should be read in conjunction with the audited financial statements and the notes to those statements for the year ended December 31, 2013 included in the Company’s Annual  Report on Form 10-K.

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Condensed Balance Sheets (unaudited) (Parentheticals) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	190,000,000	190,000,000
Common stock, shares issued	15,407,396	12,631,485
Common stock, shares outstanding	15,407,396	12,631,485

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NOTE 6 - STOCKHOLDERS' EQUITY (Tables)

6 Months Ended

Jun. 30, 2014

Stockholders' Equity Note [Abstract]

Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity [Table Text Block]

A summary of the restricted stock issuances to directors, officers and employees is as follows:

	Number of Shares			Weighted Average Grant Date Fair Value
Unvested share balance, January 1, 2013		4,453,516		$	1.35
Granted		608,441			2.15
Vested		(88,309	)		1.40
Forfeited		(183,240	)		1.40
Unvested share balance, December 31, 2013		4,790,408		$	1.45
Granted		465,000			1.28
Vested		(54,975	)		1.40
Forfeited		-			-
Unvested share balance, June 30, 2014		5,200,433		$	1.43

Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]

The following table summarizes warrant activity during the period:

	Number of  Warrants
Outstanding at January 1, 2014		-
Issued for services		197,194
Issued in connection with the 2014 Offerings		917,582
Outstanding at June 30, 2014		1,114,776
Exercisable at June 30, 2014		1,114,776

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

The following table summarizes weighted-average assumptions using the Black-Scholes option-pricing model used on the date of issuance for the warrants for the six months ended June 30, 2014:

	June 30, 2014
Volatility		174	%
Expected term (years)		5
Risk-free interest rate		1.53	%
Dividend yield		0	%

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Document And Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 01, 2014
Document and Entity Information [Abstract]
Entity Registrant Name	Mojo Organics, Inc.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		15,407,396
Amendment Flag	false
Entity Central Index Key	0001414953
Entity Current Reporting Status	No
Entity Voluntary Filers	Yes
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)			6 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2014 Minimum [Member]	Jun. 30, 2014 Maximum [Member]
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			3 years	5 years
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 3,914	$ 1,553

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Condensed Statements of Operations (unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Revenues	$ 76,300	$ 0	$ 161,778	$ 0
Cost of Revenues	75,766	0	156,397	0
Gross Profit	534	0	5,381	0
Operating Expenses
Selling, general and administrative	1,196,098	561,051	2,656,134	1,081,553
Total Operating Expenses	1,196,098	561,051	2,656,134	1,081,553
Loss from Operations	(1,195,564)	(561,051)	(2,650,753)	(1,081,553)
Other Income / (Expense)
Interest income	309	0	309	0
Interest expense	0	0	0	(1,658)
Loss on change in fair value of derivative liabilities	0	(463)	0	(1,949)
Total Other Income / (Expense)	309	(463)	309	(3,607)
Loss Before Provision for Income Taxes	(1,195,255)	(561,514)	(2,650,444)	(1,085,160)
Provision for Income Taxes	0	0	0	0
Net Loss	(1,195,255)	(561,514)	(2,650,444)	(1,085,160)
Preferred stock dividend	0	0	0	158,463
Net Loss available to common stockholders	$ (1,195,255)	$ (561,514)	$ (2,650,444)	$ (1,243,623)
Net loss available to common stockholders, basic and fully diluted (in Dollars per share)	$ (0.08)	$ (0.06)	$ (0.19)	$ (0.14)
Basic and diluted weighted average number of common shares outstanding (in Shares)	15,407,945	9,462,020	14,220,969	9,006,642

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NOTE 6 - STOCKHOLDERS' EQUITY

6 Months Ended

Jun. 30, 2014

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 6 – STOCKHOLDERS’ EQUITY

The Company has authorized 10,000,000 shares of preferred stock (“Preferred Stock”) and 190,000,000 shares of common stock (“Common Stock”), each having a par value of $0.001.

 Stock Splits

On April 1, 2013, the Company effected a one-for-ten reverse stock split of the issued and outstanding shares of Common Stock (the “Reverse Split”). The number of authorized shares and the par value of the Common Stock were not changed.  The accompanying financial statements have been restated to reflect this reverse stock split.

Private Placement Offerings

In March 2014, the Company consummated two concurrent private placement offerings (the “2014 Offerings”), receiving an aggregate of $1,835,000 from accredited investors.  In one of the offerings, the Company sold an aggregate of 917,582 shares of Common Stock for $0.91 per share for a total of $835,000.  For each share purchased in this offering, investors received an immediately exercisable, five year warrant to purchase one share of Common Stock at a price of $0.91 per share.  In the concurrent offering, the Company sold 1,098,091 shares of Common Stock for $0.91 per share for a total of $1,000,000.  The investor in the concurrent offering did not receive warrants.

On May 1, 2013, the Company commenced a private placement offering of up to 1,250,000 shares of its Common Stock (the “Private Placement”) at a price of $0.40 per share pursuant to subscription agreements entered into with each investor.  As of June 18, 2013, the last date of the offering, 1,171,705 shares of Common Stock were sold, raising an aggregate of $468,682, which amount included the conversion of $20,000 of notes then outstanding.

Treasury Stock

In April 2014, the Company approved a repurchase of 12,497 shares of Common Stock for $11,372.  The shares were subsequently cancelled.

Stock Incentive Plans

In March 2013, the Company approved the 2012 Long-Term Incentive Equity Plan (the “2012 Plan”), which provides the Company with the ability to issue stock options, stock appreciation rights, restricted stock and/or other stock based awards for up to an aggregate of 2,050,000 shares of Common Stock.  In July 2013, the Company granted certain directors and employees of the Company stock options pursuant to the 2012 Plan to purchase 210,000 shares of Common Stock at an exercise price of $2.07 per share, which was 115% of the last sale price of the Common Stock on the date of grant. The options became exercisable in July 2014 and expire in July 2015. In connection with the stock option issuances, compensation expense of $50,717 was recorded during the six months ended June 30, 2014.

Restricted Stock Compensation

In March 2014, the Company issued 465,000 shares of Common Stock under the 2012 Plan to certain of its directors, executive officers and employees. The shares are subject to a restricted stock agreement, pursuant to which the shares will vest one year from the date of such agreement if the grantee is a director or employee (as applicable) of the Company at the time.

A summary of the restricted stock issuances to directors, officers and employees is as follows:

	Number of Shares			Weighted Average Grant Date Fair Value
Unvested share balance, January 1, 2013		4,453,516		$	1.35
Granted		608,441			2.15
Vested		(88,309	)		1.40
Forfeited		(183,240	)		1.40
Unvested share balance, December 31, 2013		4,790,408		$	1.45
Granted		465,000			1.28
Vested		(54,975	)		1.40
Forfeited		-			-
Unvested share balance, June 30, 2014		5,200,433		$	1.43

In connection with the issuance of restricted stock, the Company recorded share-based compensation expense of $1,329,464 and $854,308 for the six months ended June 30, 2014 and 2013, respectively.  With the exception of 1,165,251 shares which vest based upon achieving certain milestones, the Company records compensation expense over the vesting period based upon the fair market value on the date of grant for each share, adjusted for forfeitures.   As of June 30, 2014, there was $2,900,517 of total unrecognized compensation cost, net of estimated forfeitures, related to unvested share-based compensation.  That cost is expected to be recognized during the years 2014 through 2016.

Stock Warrants

In March 2014, the Company issued warrants to purchase shares of Common Stock at a price of $0.91 per share.  The warrants are exercisable for five years from the date of issuance.

The following table summarizes warrant activity during the period:

	Number of  Warrants
Outstanding at January 1, 2014		-
Issued for services		197,194
Issued in connection with the 2014 Offerings		917,582
Outstanding at June 30, 2014		1,114,776
Exercisable at June 30, 2014		1,114,776

The following table summarizes weighted-average assumptions using the Black-Scholes option-pricing model used on the date of issuance for the warrants for the six months ended June 30, 2014: 

	June 30, 2014
Volatility		174	%
Expected term (years)		5
Risk-free interest rate		1.53	%
Dividend yield		0	%

In connection with the issuance of warrants for services rendered, compensation expense of $246,479 and advisory fees of $18,460 were recorded during the six months ended June 30, 2014.   Since the warrants are fully vested, there is no future cost to the Company in connection with the warrants.  Warrants issued to investors as part of the 2014 Placements had no impact, and will have no future impact, on the Company’s statement of operations.

Advisory Services

In March 2014, the Company entered into two agreements pursuant to which the Company will receive advisory services related to strategy, distributorship, sales and sales channels and investor relations.  The Company granted to each advisor 100,000 shares of restricted Common Stock, subject to forfeiture if the advisor terminates or materially breaches the agreement before the six-month anniversary thereof.  The aggregate value of the advisory fees of $260,000 was calculated based upon the closing price of the Company’s Common Stock on the date of the agreement.  This amount will be charged to income ratably over the six month vesting period.

Also in March 2014, the Company issued 82,418 and 1,234 shares of Common Stock for advisory work and consulting work, respectively.  The number of shares issued was calculated based upon the fair market value of the stock.

On October 3, 2013, the Company entered into an advisor agreement whereby the Company would receive strategic business advisory services, distributorship advisory services, sales and sales channel advisory services and investor relation advisory services in exchange for the issuance of 50,000 shares of restricted Common Stock.  The Common Stock vested on April 3, 2014.  In connection with this issuance, the Company recorded $75,000 in consulting fees during the six months ended June 30, 2014.

On October 3, 2013, the Company entered into an agreement for strategic business advisory services, public relations services and investor relations services with Mr. Ian Thompson.  In connection with this agreement, the Company issued 167,204 shares of restricted Common Stock and recorded consulting fees of $501,612 during 2013, which was the fair market value of the stock on the date of issue; there was no cash payment to Mr. Thompson by the Company.  The stock is fully vested; however it is restricted from trading. The advisor was also issued an additional 200,000 shares of restricted Common Stock, which was to vest quarterly based upon the Company reaching certain market capitalization and revenue goals, in addition to providing the above services, with the last tranche vesting scheduled to vest on June 30, 2014.  Throughout the term of the agreement, the Company requested the advisor to render performance under the agreement and to provide evidence of same. The Company believes, however, that Mr. Thompson failed to perform in all material respects under the terms of the agreement.  On June 27, 2014, the Company terminated the agreement.  Accordingly, the final tranche of 50,000 shares did not vest.  Further, the Company is taking all necessary steps for the cancellation of the other shares totaling 317,204 shares, due to lack of delivery of consideration and breach of the agreement.

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NOTE 5 - SERIES A CONVERTIBLE PREFERRED STOCK

6 Months Ended

Jun. 30, 2014

Disclosure Text Block Supplement [Abstract]

Preferred Stock [Text Block]

NOTE 5 – SERIES A CONVERTIBLE PREFERRED STOCK

On January 12, 2013, the Company entered into an amended and restated securities purchase agreement for the offer and sale of its Series A Convertible Preferred Stock, par value $0.001 (“Series A Preferred Stock”) at a price of $4.00 per share.  In connection with the private sale of its Series A Preferred Stock, the Company raised gross proceeds of $790,834, including $378,700 from the conversion of promissory notes.  Each share of Series A Preferred Stock was convertible into 10 shares of the Company’s Common Stock determined by dividing $4.00 by the conversion price of $0.40.

The Series A Preferred Stock includes embedded anti-dilutive provisions that meet the defined criteria of a derivative liability as described in ASC Topic 815, “Derivatives and Hedging,” and therefore require bifurcation.  These embedded derivatives include certain conversion features indexed to the Company's Common Stock. The accounting treatment of derivative financial instruments requires that the Company record the derivatives and related items at their fair values as of the date of issue and at fair value as of each subsequent balance sheet date.   Changes in the fair value are charged to income at the end of each reporting period.

During the year ended December 31, 2013, a total of 197,708.5 shares of the Series A Preferred Stock had been converted into 1,977,085 shares of Common Stock. As of June 30, 2014 and December 31, 2013, there were zero shares of Series A Preferred Stock issued and outstanding.

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NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Restricted Stock Activity (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Schedule of Share-based Compensation, Restricted Stock Activity [Abstract]
Unvested share balance	4,790,408	4,453,516
Weighted Average Grant Date Fair Value, balance	$ 1.45	$ 1.35
Number of Shares, Granted	465,000	608,441
Weighted Average Grant Date Fair Value, Granted	$ 1.28	$ 2.15
Number of Shares, Vested	(54,975)	(88,309)
Weighted Average Grant Date Fair Value, Vested	$ 1.40	$ 1.40
Number of Shares, Forfeited	0	(183,240)
Weighted Average Grant Date Fair Value, Forfeited	$ 0	$ 1.40
Unvested share balance	5,200,433	4,790,408
Weighted Average Grant Date Fair Value, balance	$ 1.43	$ 1.45

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NOTE 3 - GOING CONCERN (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013
Going Concern [Abstract]
Net Income (Loss) Attributable to Parent	$ (1,195,255)	$ (561,514)	$ (2,650,444)	$ (1,085,160)
Retained Earnings (Accumulated Deficit)	(15,772,166)		(15,772,166)		(13,121,722)
Accumulated losses from discontinued operations	$ 8,576,094		$ 8,576,094

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NOTE 9 - SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2014

Subsequent Events [Abstract]

Subsequent Events [Text Block]

NOTE 9 – SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events,” the Company evaluates events and transactions that occur after the balance sheet date for potential recognition in the financial statements. The effects of all subsequent events that provide additional evidence of conditions that existed at the balance sheet date are recognized in the financial statements as of June 30, 2014. In preparing these financial statements, the Company evaluated the events and transactions that occurred through the date these financial statements were issued. 

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NOTE 7 - COMMITMENTS AND CONTINGENCIES

6 Months Ended

Jun. 30, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]

NOTE 7 – COMMITMENTS AND CONTINGENCIES

Lease Commitment

The Company entered into an office service agreement for office space for a term of 12 months effective February 11, 2014.  The base monthly office fee under that agreement is $1,147.  Prior to that, the Company rented its office space on a month to month basis.

Licensing Agreement

On August 15, 2012, the Company entered into a license agreement (“License Agreement”) for the use of a third party’s marks in the manufacture, sale, promotion, marketing, advertising and distribution of certain fruit juice products in select containers. The License Agreement grants the Company an exclusive license in Connecticut, New Jersey and New York and a non-exclusive license for the other states in the United States not included in the exclusive license, plus Costa Rica, El Salvador, Guatemala, Honduras and  Nicaragua. The term of the License Agreement is for seven years from July 2013 (the date that the Company first invoiced customers for products sold under the License Agreement), subject to the Company meeting certain minimum sales volume and/or minimum royalty payments. Termination of the License Agreement could have a material and adverse impact on the Company’s business.  Future minimum royalty payments (in thousands) are $507 for 2014, $1,265 for 2015, $1,850 for 2016, $2,611 for 2017 and $11,617 for 2018 to 2020.  As of June 30, 2014, the Company has accrued $184,240 for royalty payments due for the six months ended June 30, 2014.

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NOTE 8 - RELATED PARTY TRANSACTIONS

6 Months Ended

Jun. 30, 2014

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

NOTE 8 – RELATED PARTY TRANSACTIONS

The Company issued 23,272 shares of Common Stock to its chief executive officer as payment of salary due for January and February 2014 in lieu of cash.  The shares were valued by the Company at the closing price of the Company’s Common Stock on the last trading day of the applicable month for which payment was due.

In December 2013, the Company received $24,000 in non-interest bearing, demand loans from certain related parties.  The loans were repaid in full by February 2014.

During the year ended December 31, 2013, the Company issued 42,714 shares of Common Stock to employees in lieu of an aggregate of $100,692 cash salaries.  In addition, accrued salary amounting to $141,200 and $20,000 was converted into 35,300 shares of Series A Preferred Stock and 50,000 shares of Common Stock as part of the Private Placement, respectively.

On January 31, 2013, the balance of notes outstanding to related parties of $237,500 was converted into 59,375 shares of Series A Preferred Stock.  Accrued interest of $7,261 was paid to the holders of the notes.

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Accounting Policies, by Policy (Policies)

6 Months Ended

Jun. 30, 2014

Accounting Policies [Abstract]

Use of Estimates, Policy [Policy Text Block]

Use of Estimates

The condensed financial statements are prepared in conformity with GAAP. Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Cash equivalents include investment instruments and time deposits purchased with a maturity of three months or less.

Inventory, Policy [Policy Text Block]

Inventories

Inventories are stated at the lower of cost (first-in, first-out method) or market.

Supplier Deposits [Policy Text Block]

Supplier Deposits

Supplier Deposits consist of prepaid inventory for which the Company has not yet taken delivery.

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment and Depreciation

Property and equipment are stated at cost.  Depreciation is computed using the straight line method over the estimated useful life of the respective assets.  Computer equipment is depreciated over a period of 3 - 5 years.  Maintenance and repairs are charged to expense when incurred.  When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts and any gain or loss is credited or charged to income.  At June 30, 2014 and December 31, 2013, accumulated depreciation related to property and equipment was $3,914 and $1,553, respectively.

Stockholders' Equity Note, Redeemable Preferred Stock, Issue, Policy [Policy Text Block]

Preferred Stock Classification

Preferred Stock issued by the Company which meets certain redemption or conversion features is classified as temporary or mezzanine capital in accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) topic 480, “Distinguishing Liabilities from Equity.”

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

Revenues from sales of products are recognized at the time of delivery when title and risk of loss passes to the customer.  Recognition of revenue also requires reasonable assurance of collection of sales proceeds.

Cost of Sales, Policy [Policy Text Block]

Deductions from Revenue

Costs incurred for sales incentives and discounts are accounted for as a reduction in revenue.  These costs include payments to customers for performing merchandising activities on our behalf, including in-store displays, promotions for new items and obtaining optimum shelf space.

Shipping and Handling Cost, Policy [Policy Text Block]

Shipping and Handling Costs

Shipping and Handling Costs incurred to move finished goods from our sales distribution centers to customer locations are included in the line selling, general and administrative expenses in our Statements of Operations.

Earnings Per Share, Policy [Policy Text Block]

Net Loss Per Common Share

The Company computes per share amounts in accordance with ASC Topic 260, “Earnings per Share”.  ASC Topic 260 requires presentation of basic and diluted EPS.  Basic EPS is computed by dividing the income (loss) available to common stockholders by the weighted-average number of common shares outstanding for the period.  Diluted EPS is based on the weighted average number of shares of common stock and common stock equivalents outstanding during the periods. The conversion of Series A Preferred Stock and options was excluded from the computation of diluted shares outstanding for the three months and six months ended June 30, 2013.  The loss for the period would have had an anti-dilutive impact on the Company’s net loss per common share.

Start-Up Costs, Policy [Policy Text Block]

Start-Up Costs

In accordance with ASC topic 720-15, “Start-Up Costs,” the Company charges all costs associated with its start-up operations to income as incurred.

Income Tax, Policy [Policy Text Block]

Income Taxes

The Company provides for income taxes under ASC topic 740, “Income Taxes,” which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect when these differences are expected to reverse. ASC Topic 740 also requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.  Tax returns for the years from 2009 to 2013 are subject to examination by tax authorities.

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

Stock-Based Compensation

ASC Topic 718, “Accounting for Stock-Based Compensation” prescribes accounting and reporting standards for all stock-based compensation plans, including employee stock options, restricted stock, warrants, employee stock purchase plans and stock appreciation rights.

ASC Topic 718 requires employee compensation expense to be recorded using the fair value method. The Company accounts for employee stock based compensation in accordance with the provisions of ASC Topic 718. For non-employee options and warrants, the company uses the fair value method as prescribed in ASC Topic 718.

Derivatives, Policy [Policy Text Block]

Derivative Instruments

The Company’s derivative liabilities are related to embedded conversion features issued in connection with the Series A Preferred Stock. For derivative instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in fair value recognized in earnings each reporting period. The Company uses the Black-Scholes model to value the derivative instruments at inception and subsequent valuation dates and the value is re-assessed at the end of each reporting period, in accordance with ASC Topic 815, “Derivatives and Hedging.” Derivative instrument liabilities are classified in the balance sheets as current or non-current based upon whether or not the net-cash settlement of the derivative instrument could be required within twelve months of the balance sheet date.

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

Fair value of financial instruments

The carrying amounts of financial instruments, which include accounts payable, accrued expenses and debt obligations approximate their fair values due to their short-term nature and/or variable interest rates. The Company’s debt obligations bear interest at rates which approximate prevailing market rates for instruments with similar characteristics and, accordingly, the carrying values for these instruments approximate fair value.

The Company adopted ASC Topic 820, “Fair Value Measurement,” which established a framework for measuring fair value and expands disclosure about fair value measurements.  ASC Topic 820 defines fair value as the amount that would be received for an asset or paid to transfer a liability (i.e., an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC Topic 820 also establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC Topic 820 describes the following three levels of inputs that may be used:

· Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical,, unrestricted assets or liabilities;

· Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;

· Level 3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

The Company did not have any assets or liabilities measured at fair value on a recurring basis at June 30, 2014 or December 31, 2013. The Company did not have any fair value adjustments for assets and liabilities measured at fair value on a nonrecurring basis during the periods ended June 30, 2014 or December 31, 2013.

New Accounting Pronouncements, Policy [Policy Text Block]

New Accounting Pronouncements

In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-12, “Compensation – Stock Compensation (Topic 718); Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period”. The amendments in this ASU apply to all reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target that affects vesting could be achieved after the requisite service period. The amendments require that a performance target that affects vesting and that could be achieved after the requisite service period must be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. For all entities, the amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015.  Earlier adoption is permitted.  The Company is currently evaluating the impact of the adoption of ASU 2014-12 on the Company's financial statements.

Management does not believe that any other recently issued, but not yet effective accounting standards, if currently adopted, would have a material effect on the accompanying financial statements.

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NOTE 5 - SERIES A CONVERTIBLE PREFERRED STOCK (Details) (USD $)	0 Months Ended	6 Months Ended		12 Months Ended
	Jan. 12, 2013	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jan. 12, 2013
NOTE 5 - SERIES A CONVERTIBLE PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)		$ 0.001		$ 0.001
Conversion of Stock, Shares Issued				1,977,085
Various Related Parties [Member] | Series A Preferred Stock [Member]
NOTE 5 - SERIES A CONVERTIBLE PREFERRED STOCK (Details) [Line Items]
Debt Conversion, Converted Instrument, Amount (in Dollars)	$ 378,700
Series A Preferred Stock [Member]
NOTE 5 - SERIES A CONVERTIBLE PREFERRED STOCK (Details) [Line Items]
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)				$ 0.001
Shares Issued, Price Per Share (in Dollars per share)				$ 4.00
Proceeds from Issuance of Private Placement, Gross (in Dollars)	790,834
Debt Conversion, Converted Instrument, Amount (in Dollars)		$ 0	$ 378,700
Convertible Preferred Stock, Shares Issued upon Conversion					10
Convertible Preferred Stock, Terms of Conversion	determined by dividing $4.00 by the conversion price of $0.40
Conversion of Stock, Shares Converted				197,708.5
Preferred Stock, Shares Outstanding		0		0
Preferred Stock, Shares Issued		0		0

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NOTE 7 - COMMITMENTS AND CONTINGENCIES (Details) (USD $)		0 Months Ended
	Jun. 30, 2014	Feb. 11, 2014 Service Agreements [Member]	Aug. 15, 2012 Royalty Agreements [Member]	Jun. 30, 2014 Royalty Agreements [Member]
NOTE 7 - COMMITMENTS AND CONTINGENCIES (Details) [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract		12 months
Operating Leases, Rent Expense, Minimum Rentals		$ 1,147
Description of Lessee Leasing Arrangements, Operating Leases		Prior to that, the Company rented its office space on a month to month basis.
License Agreement Terms			7 years
Other Commitment, Due in Next Twelve Months				507,000
Other Commitment, Due in Second Year				1,265,000
Other Commitment, Due in Third Year				1,850,000
Other Commitment, Due in Fourth Year				2,611,000
Other Commitment, Due after Fifth Year				11,617,000
Accrued Royalties	$ 184,240

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Condensed Statements of Cash Flows (unaudited) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:
Net loss	$ (2,650,444)	$ (1,085,160)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	2,361	460
Share-based compensation - stock options	50,717	0
Stock and warrants issued to directors and employees	1,575,944	854,308
Stock issued to employees in lieu of salary	37,000	0
Stock and warrants issued to advisors and consultants	442,736	0
Loss on change in fair value of derivative liabilities	0	1,949
Changes in assets and liabilities:
Decrease in accounts receivable	1,742	0
Increase in inventory	(467,184)	(189,866)
Decrease (increase) in supplier deposits	25,787	(250,792)
Increase in prepaid expenses	(7,541)	(27,998)
Decrease in security deposit	3,504	0
Increase (decrease) in accounts payable and accrued expenses	43,100	(46,254)
Net cash used in operating activities	(942,278)	(743,353)
Net cash from investing activities:
Purchases of property and equipment	(2,705)	(4,358)
Net cash used in investing activities	(2,705)	(4,358)
Net cash from financing activities:
Notes payable to related parties	(24,000)	50,000
Repurchase of restricted stock	(11,373)	0
Issuance of preferred stock	0	412,134
Sale of common stock	1,835,000	448,681
Net cash provided by financing activities	1,799,627	910,815
Net increase in cash and cash equivalents	854,644	163,104
Cash and cash equivalents at beginning of period	8,080	1,379
Cash and cash equivalents at end of period	862,724	164,483
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	0	7,262
Taxes paid	0	0
NON CASH INVESTING AND FINANCING ACTIVITIES:
Accrued compensation converted to notes payable to related parties	37,000	161,200
Series A Preferred Stock [Member]
NON CASH INVESTING AND FINANCING ACTIVITIES:
Stock issued for the conversion of notes payable to related parties	0	378,700
Officer [Member]
NON CASH INVESTING AND FINANCING ACTIVITIES:
Stock issued for the conversion of notes payable to related parties	$ 37,000	$ 161,200

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NOTE 4 - INVENTORY

6 Months Ended

Jun. 30, 2014

Inventory Disclosure [Abstract]

Inventory Disclosure [Text Block]

NOTE 4 – INVENTORY

As of June 30, 2014, inventory consisted of finished goods of $250,069 and raw materials of $304,920.  At December 31, 2013, the inventory balance of $87,805 consisted of raw materials.

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NOTE 8 - RELATED PARTY TRANSACTIONS (Details) (USD $)	6 Months Ended		12 Months Ended	0 Months Ended	12 Months Ended		6 Months Ended	0 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Jan. 31, 2013 Series A Preferred Stock [Member] Officers and Shareholders [Member]	Dec. 31, 2013 Series A Preferred Stock [Member] Accrued Salary [Member]	Dec. 31, 2013 Common Stock [Member] Accrued Salary [Member]	Jun. 30, 2014 Chief Executive Officer [Member]	Jan. 31, 2013 Officers and Shareholders [Member]
NOTE 8 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Stock Issued During Period, Shares, to Employees in Lieu of Cash (in Shares)			42,714				23,272
Increase (Decrease) in Notes Payable, Related Parties, Current	$ (24,000)	$ 50,000	$ 24,000
Stock Issued During Period, Value, to Employees in Lieu of Cash			100,692
Debt Conversion, Original Debt, Amount	37,000	161,200			141,200	20,000		237,500
Debt Conversion, Converted Instrument, Shares Issued (in Shares)				59,375	35,300	50,000
Interest Paid	$ 0	$ 7,262						$ 7,261

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NOTE 4 - INVENTORY (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Inventory, Finished Goods, Net of Reserves	$ 250,069
Inventory, Raw Materials, Net of Reserves	$ 304,920	$ 87,805