10-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)

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

For the fiscal year ended December 31, 2014

OR

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

For the transition period from ____________ to ____________

Commission file number:  333-185146

ORION FINANCIAL GROUP, INC.

(Exact name of registrant as specified in its charter)

Wyoming	45-4924646
(State or other jurisdiction of	(I.R.S Employer Identification No.)
incorporation or organization)
Mishol Hadkalim 14, Ramat, Jerusalem, Israel	90900
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code 054-798-0813

1739 Creekstone Circle

San Jose, CA 95133

(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

Securities registered under Section 12(b) of the Act:
Title of each class:	Name of each exchange on which registered:
None	None

Securities registered under Section 12(g) of the Act:

None

(Title of class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.    Yes   ☐    No  ☒  

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.    Yes  ☒  No   ☐

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

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

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.   ☐

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

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

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

Aggregate market value of the voting and non-voting common equity held by non-affiliates as of August 25, 2017: $0.

As of August 25, 2017, there were approximately 159,999,356 shares of the registrant’s common stock outstanding.

TABLE OF CONTENTS 

PART I
Item 1.	Business.	2
Item 1A.	Risk Factors.	3
Item 1B.	Unresolved Staff Comments.	3
Item 2.	Properties.	3
Item 3.	Legal Proceedings.	3
Item 4.	Mine Safety Disclosures.	3
PART II
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	3
Item 6.	Selected Financial Data.	4
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operation.	4
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk.	6
Item 8.	Financial Statements and Supplementary Data.	6
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.	7
Item 9A.	Controls and Procedures.	7
Item 9B.	Other Information.	8
PART III
Item 10.	Directors, Executive Officers and Corporate Governance.	8
Item 11.	Executive Compensation.	10
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.	11
Item 13.	Certain Relationships and Related Transactions, and Director Independence.	12
Item 14.	Principal Accounting Fees and Services.	13
PART IV
Item 15.	Exhibits, Financial Statement Schedules.	13
SIGNATURES		15

CAUTIONARY STATEMENT ON FORWARD-LOOKING INFORMATION

This Annual Report on Form 10-K (this “Report”) contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”).  Forward-looking statements discuss matters that are not historical facts.  Because they discuss future events or conditions, forward-looking statements may include words such as “anticipate,” “believe,” “estimate,” “intend,” “could,” “should,” “would,” “may,” “seek,” “plan,” “might,” “will,” “expect,” “predict,” “project,” “forecast,” “potential,” “continue” negatives thereof or similar expressions.  Forward-looking statements speak only as of the date they are made, are based on various underlying assumptions and current expectations about the future and are not guarantees.  Such statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, level of activity, performance or achievement to be materially different from the results of operations or plans expressed or implied by such forward-looking statements.

We cannot predict all of the risks and uncertainties.  Accordingly, such information should not be regarded as representations that the results or conditions described in such statements or that our objectives and plans will be achieved and we do not assume any responsibility for the accuracy or completeness of any of these forward-looking statements.  These forward-looking statements are found at various places throughout this Report and include information concerning possible or assumed future results of our operations, including statements about potential acquisition or merger targets; business strategies; future cash flows; financing plans; plans and objectives of management, any other statements regarding future acquisitions, future cash needs, future operations, business plans and future financial results, and any other statements that are not historical facts.

These forward-looking statements represent our intentions, plans, expectations, assumptions and beliefs about future events and are subject to risks, uncertainties and other factors.  Many of those factors are outside of our control and could cause actual results to differ materially from the results expressed or implied by those forward-looking statements.  In light of these risks, uncertainties and assumptions, the events described in the forward-looking statements might not occur or might occur to a different extent or at a different time than we have described. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this Report.  All subsequent written and oral forward-looking statements concerning other matters addressed in this Report and attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements contained or referred to in this Report.

Except to the extent required by law, we undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, a change in events, conditions, circumstances or assumptions underlying such statements, or otherwise.

CERTAIN TERMS USED IN THIS REPORT

When this report uses the words “we,” “us,” “our,” and the “Company,” they refer to Orion Financial Group, Inc.  “SEC” refers to the Securities and Exchange Commission.

1 

PART I

Item 1. Business.

Our Corporate History and Background

Orion Financial Group, Inc. (the “Company” or “Orion”) was incorporated in the State of Wyoming on March 26, 2012. Orion intends to provide strategic financial consulting services to companies requiring advice in the area of corporate growth strategies. The Company intends to provide consulting services until a merger or acquisition candidate can be located to add critical size to our operations.

On May 26, 2017, the Board of Directors appointed Joshua Nadav, to serve as Chairman of the Board of Directors of the Company effective immediately. In addition, on May 26, 2017, the Company accepted the resignation of Kenneth Green as the Company’s President, CEO, Treasurer, Secretary and member of the Board of Directors effective the same date. Mr. Green’s resignations did not arise from any disagreement on any matter relating to the Company’s operations, policies, or practice, nor regarding the general direction of the Company. Additionally, on May 26, 2017, the Company accepted the resignation of Bob Bates as the Company’s CFO, effective the same date. Mr. Bate’s resignation did not arise from any disagreement on any matter relating to the Company’s operations, policies, or practice, nor regarding the general direction of the Company. Further, on May 3, 2017, Lincoln Ong the Company's CTO and Director resigned from the Company effective immediately and on May 4, 2017, Mark Corrao the Company's COO and resigned from the Company effective immediately. Neither of the aforementioned officers and directors resignations were from any disagreement on any matter relating to the Company’s operations, policies, or practice, nor regarding the general direction of the Company. Effective on May 26, 2017, the Company appointed Joshua Nadav to serve as President, CEO, CFO, Treasurer, Secretary and Chairman of the Board. 

Industry Overview

Orion seeks to offer its services to clients across North America. The Company seeks to identify viable engagements in various industries including manufacturing, real estate, distribution, energy, logistics, hospitality, air cargo, design & build, architecture & design, food production, viticulture, and aviation support services in states, and provinces across North America.  In each case, the target company’s owners or current management team are faced with major corporate development challenges that may prevent them from ascending to the next level of business operations or inhibit strategic acquisitions or divestitures of corporate assets.

Financial Services Market

Orion is focused on providing consulting services to private and public businesses that have the following characteristics: suitable mergers and acquisitions candidate, financially distressed entity, real estate dealings, or desire access to capital markets. Orion’s target company will not be industry specific; however, efforts will be directed at companies with the following attributes:

-Objective to sell, buy, or expand their business;

-Seeking recapitalization;

-Enterprise Value of $.5 to $20 million;

-Profitably operational for at least 3 years;

-Cash flow positive through profitability;

-Auditable financials; and

-Strong management team

Growth Strategy

Orion plans to expand its core consulting services by utilizing a broad marketing strategy as well as looking into strategic acquisitions or joint ventures that will enable the Company to offer clients better products. We will attempt to have strategic alliances to leverage our position as a new player in the financial industry. These partnerships will encompass relationships with more established companies in our space that will enable us to pursue our corporate objectives. 

2 

Employees

As of the June 30, 2017, we have no full-time employees. From time to time, we may hire additional workers on a contract basis as the need arises.  

Item 1A.         Risk Factors

Smaller reporting companies are not required to provide the information required by this item.

Item 1B.         Unresolved Staff Comments

Smaller reporting companies are not required to provide the information required by this item.

Item 2.            Properties

Our principal executive office is located at Mishol Hadkalim 14, Ramat, Jerusalem, Israel, 90900and our telephone number is 054-798-0813.  We use this property free of charge. 

Item 3.            Legal Proceedings

We are currently not involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our company or any of our subsidiaries, threatened against or affecting our company, our common stock, any of our subsidiaries or of our companies or our subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect.

Item 4.         Mine Safety Disclosures

Not applicable.

PART II

Item 5.            Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Market Information

There is presently no public market for our shares of common stock. We are quoted on the OTCBB and under the symbol “ORFN”. However, as of the date hereof, no public market has materialized.

Holders

As of June 30, 2017, we had 85 holders of our common stock. 

Common Stock

Our Certificate of Incorporation authorizes the issuance of up to 250,000,000 shares of common stock, par value $0.001 per share.   

Dividends

To date, we have not declared or paid any dividends on our common stock. We currently do not anticipate paying any cash dividends in the foreseeable future on our common stock, when issued pursuant to this offering. Although we intend to retain our earnings, if any, to finance the exploration and growth of our business, our Board of Directors will have the discretion to declare and pay dividends in the future.

3 

Payment of dividends in the future will depend upon our earnings, capital requirements, and other factors, which our Board of Directors may deem relevant.

Securities Authorized for Issuance Under Equity Compensation Plans

We presently do not have any equity based or other long-term incentive programs.  In the future, we may adopt and establish an equity-based or other long-term incentive plan if it is in the best interest of the Company and our stockholders to do so. 

Recent Sales of Unregistered Securities; Use of Proceeds from Registered Securities

In 2013, the Company issued 4,590,000 shares for proceeds of $56,387.

In 2014, the Company issued 2,657,640 shares for proceeds of $54,791 to non-accredited investors.

Item 6.          Selected Financial Data

Smaller reporting companies are not required to provide the information required by this item.

Item 7.          Management’s Discussion and Analysis of Financial Condition and Results of Operation

The following discussion provides information which management believes is relevant to an assessment and understanding of our results of operations and financial condition for the fiscal years ended December 31, 2013, through December 31, 2014. The discussion should be read along with our financial statements and notes thereto contained elsewhere in this Report. The following discussion and analysis contains forward-looking statements, which involve risks and uncertainties. Our actual results may differ significantly from the results, expectations and plans discussed in these forward-looking statements.  See “Cautionary Statement on Forward-Looking Information.”

Overview

Orion Financial Group, Inc. (the “Company” or “Orion”) was incorporated in the State of Wyoming on March 26, 2012. Orion provides strategic financial consulting services to companies requiring advice in corporate growth strategies. The Company seeksto provide consulting services until a merger or acquisition candidate can be located to add critical size to our operations

Orion seeks to offer its services to clients across North America. The Company seeks to identify viable engagements in various industries including manufacturing, real estate, distribution, energy, logistics, hospitality, air cargo, design & build, architecture & design, food production, viticulture, and aviation support services in states, and provinces across North America.  In each case, the target company’s owners or current management team are faced with majorcorporate development challenges that may prevent them from ascending to the next level of business operations or inhibit strategic acquisitions or divestitures of corporate assets.

Plan of Operations

We are currently a development stage company. We intend to establish business relations throughout various industries that will allow the Company to provide the following services: (1) corporate financial consulting (2) mergers and acquisitions assistance (3) due diligence resources. Additionally, we will reach out to various companies through marketing services to find suitable clients and approach other entities to engage in strategic partnerships or acquisitions.

4 

We will need additional financing to establish business relations and develop our business plan. This may include mergers and acquisitions as well as traditional marketing approaches.

Results of Operation

Comparison of the Year Ended December 31, 2014 to the Year Ended December 31, 2013

Revenues:  Revenues were zero for both the years ended December 31, 2014 and December 31, 2013. There was no change.

SG&A Expenses: SG&A Expense for the year ended December 31, 2014 were $130,799, and $98,665 for the year ended December 31, 2013 which was an increase of $32,134. This was primarily attributable to increased consulting fees. This is a shift away from professional fees such as legal and accounting as we were reaching out for new business.

Total Expenses: Total expenses for the year ended December 31, 2014 were $130,799, and $98,665 for the year ended December 31, 2013 which was an increase of $32,134. This was primarily attributable to increased consulting fees. This is a shift away from professional fees such as legal and accounting as we were reaching out for new business. The same as SG&A expenses.

Net Loss: We incurred a net loss of $(130,799) from January 1, 2014 through December 31, 2014, solely the result of SG&A expenses. The net loss for the year ended December 31, 2013 was $98,665, an increase of $32,134 as detailed in SG&A Expenses, there were no other components.

Liquidity and Capital Resources

As of December 31, 2014, we had cash and cash equivalents of $57. The following section provides a summary of our net cash flows from operating, investing, and financing activities. We have historically financed our operations primarily through net cash flow from operations and shareholder investment. It is expected to take longer than 12 months to reach a break-even position. The Company cannot make any guarantee that it will be successful in obtaining funding from any sources or any additional financing or that the terms will be favorable to the Company.

Net cash used by operating activities was $(96,467) fromJanuary 1, 2014 through December 31, 2014 which was primarily attributable to the operating loss.

Net cash flow from investing activities was $0 from January 1, 2014 through December 31, 2014.

Net cash flow from financing activities was $96,404 from January 1, 2014 through December 31, 2014.

Critical Accounting Policies

The Company’s significant accounting policies are presented in the Company’s notes to financial statements for the period ended December 31, 2014 which are contained in this filing. The significant accounting policies that are most critical and aid in fully understanding and evaluating the reported financial results include the following:

The Company prepares its financial statements in conformity with generally accepted accounting principles in the United States of America. These principals require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management believes that these estimates are reasonable and have been discussed with the Board of Directors; however, actual results could differ from those estimates.

5 

Since, we have elected to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act, this election allows us to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies. As a result of this election, our financial statements may not be comparable to companies that comply with public company effective dates.

Recent Accounting Pronouncements

As of and for the years ended December 31, 2014, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.

Management Consideration of Alternative Business Strategies

In order to continue to protect and increase shareholder value management believes that it may, from time to time, consider alternative management strategies to create value for the company or additional revenues.  Strategies to be reviewed may include acquisitions; roll-ups; strategic alliances; joint ventures on large projects; and/or mergers.

Management will only consider these options where it believes the result would be to increase shareholder value while continuing the viability of the company.

Off-Balance Sheet Arrangements

None. 

Item 7A.      Quantitative and Qualitative Disclosures About Market Risk

Smaller reporting companies are not required to provide the information required by this item.

Item 8.             Financial Statements and Supplementary Data

Index to Financial Statements	Page
Income Statements	F-4
Balance Sheets	F-3
Cash Flows Statements	F-5
Stockholders’ Equity Statements	F-7
Notes to Financial Statements	F-8
Reports of Independent Registered Public Accounting Firms	F 1-2

6 

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders

Orion Financial Group Inc. 

San Jose, California

We have audited the accompanying balance sheets of Orion Financial Group, Inc. (the “Company”) as of December 31, 2014 and the related statements of expenses, changes in stockholders’ equity, and cash flows for the year ended December 31, 2014. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. The Company is not required tohave, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2014 and the results of its operations and its cash flows for the year ended December 31, 2014 in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has no source of revenue, which raises substantial doubt about its ability to continue as a going concern. Management’s plans regarding those matters are described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/ DLL CPAS, LLC

DLL CPAS 

Savannah, GA

August 17, 2017

F-1 

Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders

Orion Financial Group Inc. 

San Jose, California

We have audited the accompanying balance sheets of Orion Financial Group, Inc. (the “Company”) as of December 31, 2013 and the related statements of expenses, changes in stockholders’ equity, and cash flows for the year ended December 31, 2013. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audit in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2013 and the results of its operations and its cash flows for the year ended December 31, 2013 in conformity with accounting principles generally accepted in the United States of America.

/s/ MaloneBailey, LLP

MALONEBAILEY, LLP 

www.malone-bailey.com  

Houston, Texas

March 26, 2014

F-2 

ORION FINANCIAL GROUP, INC.

BALANCE SHEETS

	31-Dec-14			31-Dec-13
	(Audited)			(Audited)
Assets
Current assets
Cash and Cash Equivalents	$	57		$	40
Total Current assets		57			40
Total Assets	$	57		$	40
Liabilities and Equity(Deficit)
Current liabilities
Accrued Expenses	$	15,000		$	15,000
Notes Payable - Related Party		56,833			15,167
Total Current Liabilities		71,833			30,167
Commitments and Contingencies - Note 6
ORION FINANCIAL GROUP, INC. Shareholders’ Equity(Deficit)
Preferred Stock, $0.001 par value; 5,000,000 shares authorized,  8 and 0, issued and outstanding 12/31/2014 & 12/31/2013, respectively.		0			0
Common Stock, $0.001 par value; 250,000,000 shares authorized,  99,116,715 and 62,136,395 issued and outstanding at 12/31/2014 & 12/31/2013, respectively.		99,117			62,128
Additional Paid in Capital		132,830			80,689
Accumulated Deficit		(303,723	)		(172,944	)
Total Equity(Deficit)		(71,776	)		(30,127	)
Total Liabilities and Equity(Deficit)	$	57		$	40

“The accompanying notes are an integral part of these financial statements”

F-3

ORION FINANCIAL GROUP, INC.

STATEMENT OF OPERATIONS

	For the Year Ended December 31,
	2014			2013
	(Audited)			(Audited)
Revenues	$	0		$	0
Operating Expenses		130,799			98,665
Net Income(Loss) from Operations		(130,799	)		(98,665	)
Other Income(Expenses)
Interest Expense		0			0
Net Income(Loss) from Operations Before Income Taxes		(130,799	)		(98,665	)
Tax Expense		0			0
Net Income(Loss)	$	(130,799	)	$	(98,665	)
Basic and Diluted Loss Per Share		(0.00	)		(0.00	)
Weighted average number of shares outstanding		88,540,781			60,097,924

“The accompanying notes are an integral part of these financial statements”

F-4

ORION FINANCIAL GROUP, INC.

STATEMENT OF CASH FLOWS

	For the Year Ended December 31,
	2014			2013
	(Audited)			(Audited)
Cash flows from operating activities:
Net income (loss)	$	(130,799	)	$	(98,665	)
Stock Issued as Compensation		14,054			0
Stock Issued as Compensation - related parties		20,278			0
Increase(decrease) in accounts payable		0			15,000
Increase(decrease) in payables related party’		0			11,417
Net cash used in operating activities		(96,467	)		(72,248	)
Cash flows from investing activities:
None		0			0
Net cash provided(used) by investing activities		0			0
Cash flows from financing activities:
Common stock issued		54,798			56,387
Proceeds from related party loans		41,666			3,750
Repayments to related party loans		0			0
Net cash provided(used) by financing activities		96,464			60,137
Increase in cash and equivalents		(3	)		(12,111	)
Cash and cash equivalents at beginning of period		60			12,151
Cash and cash equivalents at end of period	$	57		$	40

“The accompanying notes are an integral part of these financial statements”

F-5

ORION FINANCIAL GROUP, INC.

STATEMENT OF CASH FLOWS - CONTINUED

	For the Year Ended December 31,
	2014		2013
	(Audited)		(Audited)
SUPPLEMENTAL DISCLOSURE OFCASH FLOW INFORMATION
None	$	0	$	0
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
None	$	0	$	0

“The accompanying notes are an integral part of these financial statements”

F-6

ORION FINANCIAL GROUP, INC.

STATEMENT OF STOCKHOLDER’S EQUITY

FOR THE YEARS ENDED DECEMBER 31 2014 AND 2013

“Audited”

	Preferred Stock		Preferred Stock		Common Stock		Common Stock		Contributed		Accumulated
	Shares		Amount		Shares		Amount		Capital		Deficit			Total
Balances December 31, 2012		0	$	0		57,538,395	$	57,538	$	28,892	$	(74,279	)	$	12,151
															0
Common issued for cash		0		0		4,590,000		4,590		51,797		0			56,387
Net Loss 2013		0		0		0		0		0		(98,665	)		(98,665	)
Balances December 31, 2013		0		0		62,128,395		62,128		80,689		(172,944	)		(30,127	)
Common issued for services		0		0		34,330,680		34,331		0		0			34,331
Preferred issued for services		8		0		0		0		8		0			8
Stock issued for cash		0		0		2,657,640		2,658		52,133		0			54,791
Net Loss 2014		0		0		0		0		0		(130,779	)		(130,779	)
Balances December 31, 2014		8		0		99,116,715		99,117		132,830		(303,723	)		(71,776	)

“The accompanying notes are an integral part of these financial statements”

F-7

ORION FINANCIAL GROUP INC.

(A Development Stage Company)

Note 1 - Organization And Nature of Business

Orion Financial Group Inc. (the “Company”) was incorporated in the state of Wyoming on March 26, 2012 with an authorized capital of 100,000,000 shares, which was subsequently increased to 250,000,000 shares of common stock, par value of $0.001 per share. The Company’s principal operations are now located in Mishol Hadkalim 14, Ramat, Jerusalem, Israel, 90900. The Company provides consulting to small public and private companies. The Company has selected December 31 as its fiscal year end.

Note 2 - Summary of Significant Accounting Policies

Basis of Presentation

The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States.

Use Of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

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

Earnings per Share

The Company computes net earnings per share in accordance with ASC 260 “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

Income Taxes

The Company accounts for income taxes using the asset and liability approach.   Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.

F - 8

Recent Accounting Pronouncements

The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant effect on its financial statements.

Note 3 – Going Concern

The Company’s financial statements are prepared using generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs. If the Company is unable to obtain revenue producing contracts or financing, or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern.

Note 4 – Equity

The Company has 250,000,000 shares of Voting Common Stock authorized at $0.001 par value. As of December 31, 2014, there were 99,116,715 shares outstanding. The Company also has authorized on April 17, 2014 5,000,000 of Series A Voting Preferred Shares issued with a par value of $0.001. These shares collective carry allocated voting rights between the outstanding shares equivalent to 80 percent of the common shares outstanding. There were 8 Series A Voting Preferred Shares outstanding as of December 31, 2014.

In 2013, the Company issued 4,590,000 shares for proceeds of $56,387.

In 2014, the Company issued 2,657,640 shares for proceeds of $54,791 to non-accredited investors.

In 2014 the company issued 34,330,680 shares for services valued at its fair market value of $34,331.

In 2014 the company issued 9 shares of preferred stock for $9 in services. 1 share was cancelled later in the year.

Note 5– Income Taxes

The Company follows Accounting Standards Codification 740, Accounting for Income Taxes.

The Company did not have taxable income for the period from January 1, 2013 through December 31, 2014. The Company’s deferred tax assets consisted of the following as of December 31:

	2014			2013
Net operating losses carried forward	$	303,723		$	60,530
Valuation allowance		(303,723	)		(60,530	)
Net deferred income tax asset	$	0		$	0

The Company has net operating losses carried forward of $303,723 available to offset taxable income in future years which begins expiring in 2023.

F - 9

Note 6– Commitments and Contingencies

None.

 Note 7– Related party transactions

During the years ended December 31, 2013 and 2014 there was $31,550, $18,200, paid for consulting services to our CEO at that time. As of December 31, 2014, $56,833 was due to related parties for services and expenses paid on behalf of the Company.

The Company engaged HP Accounting to provide accounting services to the Company. Bob Bates, the Company’s interim Chief Financial Officer and director, is a shareholder of HP Accounting. In 2013, it billed $3,500.

Shareholder loans to the company were $3,750 in the year ended December 2013, $41,666 in the year ended December 2014.

Note 8 – Subsequent Events

On June 1, 2017, there was a change in control of the Company through a private share transaction. Details are provided on Form 8-K.

F - 10

Item 9.         Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Malone Bailey, LLP resigned as independent registered public accountant of Orion Financial Group, Inc. (the “Company”). On August 10, 2017, the Company engaged DLL CPAs, LLC ("DLL") as our new independent principal accountant to audit the Company’s financial statements and to perform reviews of interim financial statements. Neither the Company, nor anyone on its behalf has consulted DLL with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed; or (ii) any matter that was either the subject of a disagreement with MaloneBailey or a reportable event with respect to MaloneBailey; (iii) the type of audit opinion that might be rendered on the Company’s financial statements, and none of the following was provided to the Company: (a) a written report, or (b) oral advice that DLL concluded was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issue; or (iv) Any matter that was the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.  The decision to engage DLL was approved by the Company’s Board of Directors.

Item 9A.      Controls and Procedures.

Evaluation of Disclosure Controls and Procedures  

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) (the Company’s principal financial and accounting officer), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures are not effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure.  

Management’s Annual Report on Internal Control Over Financial Reporting

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 Securities Exchange Act of 1934, as amended (the “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. As of the end of the period covered by this Annual Report, we carried out an evaluation, under the supervision and with the participation of our Chief Accounting Officer and Chief Executive Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation, our Chief Accounting Officer and Chief Executive Officer have concluded that the Company’s disclosure controls and procedures are not effective due to the identification of material weaknesses in our internal controls.

Management’s Annual Report on Internal Control Over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act. Our internal control system was designed 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. Because of inherent limitations, a system of internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate due to change in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

7

Our management conducted an evaluation of the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control—Integrated Framework. Based on its evaluation, our management concluded that our internal controls over financial reporting are not effective due to material weaknesses in areas covering impairment determination, revenue recognition and supervisory responsibilities.

In assessing the effectiveness of our internal control over financial reporting, management identified the following material weakness in internal control over financial reporting for all of the following periods, December 31, 2013 through December 31, 2014:

• Deficiencies in Segregation of Duties. The Chief Executive Officer and the Chief Financial Officer are actively involved in the preparation of the financial statements, and therefore cannot provide an independent review.

The transactional controls of cash and assets for the subsidiaries are adequate.

This annual report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to the attestation by the Company’s registered public accounting firm pursuant to temporary rules of the SEC that permit the Company to provide only management’s report in this annual report.

Changes in Internal Controls Over Financial Reporting

We have not yet made any changes in our internal controls over financial reporting that occurred during the period covered by this report on Form 10-K that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Item 9B.       Other Information.

On November 25, 2013, the Company filed an amendment to the Company’s Articles of Incorporation with the State of Wyoming, which increased the Company’s authorized shares of common stock, $0.001 par value per share from 100,000,000 shares to 250,000,000 shares.

PART III

Item 10.          Directors, Executive Officers and Corporate Governance.

The following table sets forth the name and age of officers and director as of August 25, 2017. Our Executive officers are elected annually by our Board of Directors. 

Name	Age	Position
Joshua Nadav(1)	29	President, CEO, CFO, Treasurer, Secretary and Chairman of the Board of Directors

(1) Mr. Nadav has served as President, CEO, CFO, Treasurer, Secretary and Chairman of the Board of Directorsfrom May 26, 2017 to present.

On May 26, 2017, the Board of Directors appointed Joshua Nadav, to serve as Chairman of the Board of Directors of the Company effective immediately. In addition, on May 26, 2017, the Company accepted the resignation of Kenneth Green as the Company’s President, CEO, Treasurer, Secretary and member of the Board of Directors effective the same date. Mr. Green’s resignations did not arise from any disagreement on any matter relating to the Company’s operations, policies, or practice, nor regarding the general direction of the Company. Additionally, on May 26, 2017, the Company accepted the resignation of Bob Bates as the Company’s CFO, effective the same date. Mr. Bate’s resignation did not arise from any disagreement on any matter relating to the Company’s operations, policies, or practice, nor regarding the general direction of the Company.  Further, on May 3, 2017, Lincoln Ong the Company's CTO and Director resigned from the Company effective immediately and on May 4, 2017, Mark Corrao the Company's COO and resigned from the Company effective immediately. Neither of the aforementioned officers and directors resignations were from any disagreement on any matter relating to the Company’s operations, policies, or practice, nor regarding the general direction of the Company.  Effective on May 26, 2017, the Company appointed Joshua Nadav to serve as President, CEO, CFO, Treasurer, Secretary and Chairman of the Board.

Set forth below is a brief description of the background and business experience of our executive officer and director for the past five years.

Joshua Nadav, has been working with small to median size business providing a broad array of services and solutions for small businesses. Offering merchant cash advances, small business loans, SBA loans, equipment financing, factoring, purchase order financing and commercial mortgages nationwide. Joshua also works with merchants providing credit card processing, personal and business credit repair.

8

Term of Office

Our directors are appointed for a one-year term to hold office until the next annual general meeting of our shareholders or until removed from office in accordance with our bylaws. Our officers are appointed by our board of directors and hold office until removed by the board.

Certain Legal Proceedings

To the best of our knowledge, none of our directors or executive officers has, during the past ten years:

● been convicted in a criminal proceeding or been subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);

● had any bankruptcy petition filed by or against the business or property of the person, or of any partnership, corporation or business association of which he was a general partner or executive officer, either at the time of the bankruptcy filing or within two years prior to that time;

● been subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction or federal or state authority, permanently or temporarily enjoining, barring, suspending or otherwise limiting, his involvement in any type of business, securities, futures, commodities, investment, banking, savings and loan, or insurance activities, or to be associated with persons engaged in any such activity;

● been found by a court of competent jurisdiction in a civil action or by the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated;

Except as set forth in our discussion below in “Certain Relationships and Related Transactions,” none of our directors or executive officers has been involved in any transactions with us or any of our directors, executive officers, affiliates or associates which are required to be disclosed pursuant to the rules and regulations of the SEC.

Compliance with Section 16(a) of the Exchange Act

The Company does not have a class of securities registered under the Exchange Act and therefore its directors, executive officers, and any persons holding more than ten percent of the Company’s common stock are not required to comply with Section 16 of the Exchange Act.

9

Code of Ethics

We have not adopted a code of ethics that applies to our principal executive officer, principal financial officer, principal accounting officer, or persons performing similar functions, because of the small number of persons involved in the management of the Company.

Board Committees

Our Board of Directors has no separate committees and our Board of Directors acts as the audit committee and the compensation committee.  We do not have an audit committee financial expert serving on our Board of Directors.   

Item 11.       Executive Compensation.

Summary Compensation Table

The following table sets forth information regarding each element of compensation that we paid or awarded to our executive officers for fiscal years 2013 through 2014.

Name and Principal Position	Year		Salary		Bonus		Stock Awards ($)		Option Awards		Non-Qualified Deferred Compensation Earnings		All Other Compensation			Totals ($)
Kenneth Green(1)		2014		0		0		0		0		0		18,200			18,200
Kenneth Green(1)		2013		0		0		0		0		0		31,500	(1)		31,500

(1) Mr. Green resigned as President, CEO, Treasurer, Secretary and Chairman of the Board of Directorson May 26, 2017.

Director Compensation

We have provided no compensation to our directors for their services provided as directors.

Employment Agreements

We do not have any employment agreements with any of our officers.

Compensation Committee Interlocks and Insider Participation

Our Board of Directors does not have a compensation committee and the entire Board of Directors performs the functions of a compensation committee.  No member of our Board of Directors has a relationship that would constitute an interlocking relationship with our executive officers or directors or another entity.

10 

Item 12.         Security Ownership of Certain Beneficial Owners and Management

The following table sets forth certain information as of December 31, 2014 with respect to the holdings of: (1) each person known to us to be the beneficial owner of more than 5% of our common stock; (2) each of our directors, nominees for director and named executive officers; and (3) all directors and executive officers as a group. To the best of our knowledge, each of the persons named in the table below as beneficially owning the shares set forth therein has sole voting power and sole investment power with respect to such shares, unless otherwise indicated. 

Amount and Nature of Beneficial Ownership of Common Stock		Percent of  Common Stock (2)
5% Shareholders
Pegasus Motorsports, LLLP (3)	17,670,000	17.83	%
Catalyst Holding Group, LLLP (4)	27,682,000	27.93	%
Directors and Executive Officers
Kenneth Green (5)	32,986,000	33.28	%
Bob Bates (6)	680,000	0.69	%
Lincoln Ong (7)	6,206,800	6.26	%
MY Tabatabaei, LLLP	2,432,000	2.45	%
Ronald L Rowton	3,402,000	3.43	%
All directors and officers as a group (3 people)	91,058,800	91.87	%

(1) Unless otherwise, noted, the address of each beneficial owner is c/o Orion Financial Group, Incorporated, 1739 Creekstone Circle, San Jose, CA 95133.

(2) Based on 62,128,395 shares of common stock issued and outstanding as of March 16, 2014.

(3) The beneficial owner of Pegasus Motorsports, LLLP is Kenneth Green.

(4) The beneficial owner of Catalyst Group Holdings, LLLP is Kenneth Green.

(5) Owned via Pegasus Motorsports, LLLP, The Orion Fund 501(c)(3), and Catalyst Group Holdings, LLLP.

(6) Owned via HP Accounting, 1819 Polk St . # 314 San   Francisco, CA 94109. Bob Bates is a shareholder of HP Accounting. 

(7) Owned via Orsus, LLLP, Po Box 60667, Palo Alto, CA 94306. Lincoln Ong is the controlling shareholder of Orsus, LLLP.

* There was a change in ownership of the Company through a sale of a control block of private stock on June 1, 2017, further details are provided in the Form 8-K filing as well as our more recent filings.

11 

Item 13.         Certain Relationships and Related Transactions, and Director Independence

Except as disclosed below, there have been no transactions since January 1, 2013 in which the amount involved exceeds the lesser of $120,000 or one percent of the average of the Company’s total assets at year end for the last two completed fiscal years in which any related person had or will have a direct or indirect material interest:

During the years ended December 31, 2013 and 2014 there was $31,550, $18,200, paid for consulting services to our CEO at that time. As of December 31, 2014, $56,833 was due to related parties for services and expenses paid on behalf of the Company.

The Company engaged HP Accounting to provide accounting services to the Company. Bob Bates, the Company’s interim Chief Financial Officer and director, is a shareholder of HP Accounting. In 2013, it billed $3,500.

Tax Fees

For the Company’s fiscal years ended December 31, 2013 through December 31, 2014, we were not billed for professional services rendered for tax compliance, tax advice, and tax planning by our auditors.

Director Independence

We do not have any independent directors. Because our common stock is not currently listed on a national securities exchange, we have used the definition of “independence” of The NASDAQ Stock Market to make this determination.  NASDAQ Listing Rule 5605(a)(2) provides that an “independent director” is a person other than an officer or employee of the company or any other individual having a relationship which, in the opinion of the Company’s Board of Directors, would interfere with the exercise of independent judgment in carrying out the responsibilities of a director.  The NASDAQ listing rules provide that a director cannot be considered independent if:

● the director is, or at any time during the past three years was, an employee of the company;

● the director or a family member of the director accepted any compensation from the company in excess of $120,000 during any period of 12 consecutive months within the three years preceding the independence determination (subject to certain exclusions, including, among other things, compensation for board or board committee service);

● a family member of the director is, or at any time during the past three years was, an executive officer of the company;  

● the director or a family member of the director is a partner in, controlling stockholder of, or an executive officer of an entity to which the company made, or from which the company received, payments in the current or any of the past three fiscal years that exceed 5% of the recipient’s consolidated gross revenue for that year or $200,000, whichever is greater (subject to certain exclusions);

● the director or a family member of the director is employed as an executive officer of an entity where, at any time during the past three years, any of the executive officers of the company served on the compensation committee of such other entity; or

● the director or a family member of the director is a current partner of the company’s outside auditor, or at any time during the past three years was a partner or employee of the company’s outside auditor, and who worked on the company’s audit.

Ken Green, and Bob Bates are not considered independent because they are executive officers of the Company.

12 

We do not currently have a separately designated audit, nominating or compensation committee.

Item 14.      Principal Accounting Fees and Services  

Audit Fees

For the Company’s fiscal years ended December 31, 2014 and 2013, we were billed approximately $5,000 and $2,500 respectively for professional services rendered for the audit and reviews of our financial statements.

Audit Related Fees

All Other Fees

The Company did not incur any other fees related to services rendered by our principal accountant for the fiscal years ended December 31, 2014 through December 31, 2013.

PART IV

Item 15.         Exhibits, Financial Statement Schedules.

(a) The following documents are filed as part of this report:

Financial Statements: See “Index to Consolidated Financial Statements” in Part II, Item 8 of this Report.

Exhibits: The exhibits listed in the accompanying index to exhibits are filed or incorporated by reference as part of this Report.

(b) The following are exhibits to this Report and, if incorporated by reference, we have indicated the document previously filed with the SEC in which the exhibit was included.

Certain of the agreements filed as exhibits to this Report contain representations and warranties by the parties to the agreements that have been made solely for the benefit of the parties to the agreement. These representations and warranties:

● may have been qualified by disclosures that were made to the other parties in connection with the negotiation of the agreements, which disclosures are not necessarily reflected in the agreements;

● may apply standards of materiality that differ from those of a reasonable investor; and

● were made only as of specified dates contained in the agreements and are subject to subsequent developments and changed circumstances.

Accordingly, these representations and warranties may not describe the actual state of affairs as of the date that these representations and warranties were made or at any other time. Investors should not rely on them as statements of fact.

13 

Exhibit Number	Description	Filing Method
3.1(i)	Articles of Incorporation.(1)	Incorporated by reference
3.1(ii)	Articles of Amendment.	Incorporated by reference
3.2	Bylaws.(1)	Incorporated by reference
31.1	Certification of Principal Executive Officer, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.	Filed herewith
31.2	Certification of Principal Financial Officer, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.	Filed herewith
32.1	Certification of Principal Executive Officer, pursuant to 18 U.S.C. Section 1350 As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.	Furnished herewith
32.2	Certification of Principal Financial Officer, pursuant to 18 U.S.C. Section 1350 As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.	Furnished herewith

101.INS	*	XBRL Instance Document
101.SCH	*	XBRL Taxonomy Schema
101.CAL	*	XBRL Taxonomy Calculation Linkbase
101.DEF	*	XBRL Taxonomy Definition Linkbase
101.LAB	*	XBRL Taxonomy Label Linkbase
101.PRE	*	XBRL Taxonomy Presentation Linkbase

In accordance with SEC Release 33-8238, Exhibits 32.1 and 32.2 are being furnished and not filed.

* Furnished herewith. XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

14 

SIGNATURES

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

ORION FINANCIAL GROUP, INC.
By:	/s/ Joshua Nadav
	Joshua Nadav
	Chief Executive Officer, CFO

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

Name	Title	Date
/s/Joshua Nadav	President, Chief Executive Officer, CFO Secretary and Director	August 30, 2017
Joshua Nadav	(Principal Executive Officer)

15

EX-31.1

Exhibit 31.1

CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER

REQUIRED BY RULE 13A - 14(A) OR RULE 15D - 14(A)

I, Joshua Nadav, certify that:

1. I have reviewed this annual report on Form 10-K of Orion Financial Group, 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 small business issuer as of, and for, the periods presented in this report;

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

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us 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 registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

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

5. The small business issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of the small business 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 small business 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 small business issuer’s internal control over financial reporting.

Date:  August 30, 2017	/s/ Joshua Nadav
	Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATION OF THE CHIEF FINANCIAL OFFICER

REQUIRED BY RULE 13A - 14(A) OR RULE 15D - 14(A)

I, Joshua Nadav, certify that:

1. I have reviewed this annual report on Form 10-K of Orion Financial Group 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 small business issuer as of, and for, the periods presented in this report;

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

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us 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 registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

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

5. The small business issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of the small business 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 small business 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 small business issuer’s internal control over financial reporting.

Date:  August 30, 2017	/s/ Joshua Nadav
	Chief Financial Officer

EX-32.1

Exhibit 32.1

CERTIFICATION OF THE CHIEF EXECUTIVE OFFICER 

REQUIRED BY RULE 13A - 14(B) OR RULE 15D - 14(B) AND 18 U.S.C. 1350

In connection with the Annual Report of Orion Financial Group Inc. on Form 10-K for the period ended December 31, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report” ), I, Joshua Nadav, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, 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 operations of the Company.

By:	/s/ Joshua Nadav
Joshua Nadav
Chief Executive Officer
August 30, 2017

EX-32.2

Exhibit 32.2

CERTIFICATION OF THE CHIEF FINANCIAL OFFICER 

REQUIRED BY RULE 13A - 14(B) OR RULE 15D - 14(B) AND 18 U.S.C. 1350

In connection with the Annual Report of Orion Financial Group Inc. on Form 10-K for the period ended December 31, 2014 as filed with the Securities and Exchange Commission on the date hereof (the “Report” ), I, Joshua Nadav, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, 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 operations of the Company.

By:	/s/ Joshua Nadav
Joshua Nadav
Chief Financial Officer
August 30, 2017

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Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2014	Aug. 25, 2017
Document And Entity Information
Entity Registrant Name	ORION FINANCIAL GROUP Inc
Entity Central Index Key	0001560449
Document Type	10-K
Trading Symbol	ORFN
Document Period End Date	Dec. 31, 2014
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding		159,999,356
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

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BALANCE SHEETS - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Current assets
Cash and Cash Equivalents	$ 57	$ 40
Total Current assets	57	40
Total Assets	57	40
Current liabilities
Accrued Expenses	15,000	15,000
Notes Payable - Related Party	56,833	15,167
Total Current Liabilities	71,833	30,167
ORION FINANCIAL GROUP, INC. Shareholders' Equity(Deficit)
Preferred Stock, $0.001 par value; 5,000,000 shares authorized, 8 and 0, issued and outstanding 12/31/2014 & 12/31/2013, respectively.	0	0
Common Stock, $0.001 par value; 250,000,000 shares authorized, 99,116,715 and 62,136,395 issued and outstanding at 12/31/2014 & 12/31/2013, respectively.	99,117	62,128
Additional Paid in Capital	132,830	80,689
Accumulated Deficit	(303,723)	(172,944)
Total Equity(Deficit)	(71,776)	(30,127)
Total Liabilities and Equity(Deficit)	$ 57	$ 40

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BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Preferred Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, authorized	5,000,000	5,000,000
Preferred Stock, issued	8	0
Preferred Stock, outstanding	8	0
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, authorized	250,000,000	250,000,000
Common Stock, issued	99,116,715	62,136,395
Common Stock, outstanding	99,116,715	62,136,395

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STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Statement Of Operations
Revenues	$ 0	$ 0
Operating Expenses	130,799	98,665
Net Income(Loss) from Operations	(130,799)	(98,665)
Other Income(Expenses)
Interest Expense	0	0
Net Income(Loss) from Operations Before Income Taxes	(130,799)	(98,665)
Tax Expense	0	0
Net Income(Loss)	$ (130,799)	$ (98,665)
Basic and Diluted Loss Per Share (in dollars per share)	$ (0.00)	$ (0.00)
Weighted average number of shares outstanding (in shares)	88,540,781	60,097,924

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STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net income (loss)	$ (130,799)	$ (98,665)
Stock Issued as Compensation	14,054	0
Stock Issued as Compensation - related parties	20,278	0
Increase(decrease) in accounts payable	0	15,000
Increase(decrease) in payables related party	0	11,417
Net cash used in operating activities	(96,467)	(72,248)
Cash flows from investing activities:
None	0	0
Net cash provided(used) by investing activities	0	0
Cash flows from financing activities:
Common stock issued	54,798	56,387
Proceeds from related party loans	41,666	3,750
Repayments to related party loans	0	0
Net cash provided(used) by financing activities	96,464	60,137
Increase in cash and equivalents	(3)	(12,111)
Cash and cash equivalents at beginning of period	40	12,151
Cash and cash equivalents at end of period	57	40
SUPPLEMENTAL DISCLOSURE OFCASH FLOW INFORMATION
None	0	0
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
None	$ 0	$ 0

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STATEMENT OF STOCKHOLDER'S EQUITY - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Contributed Capital [Member]	Accumulated Deficit [Member]	Total
Balance at beginning at Dec. 31, 2012	$ 0	$ 57,538	$ 28,892	$ (74,279)	$ 12,151
Balance at beginning (in shares) at Dec. 31, 2012	0	57,538,395
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common issued for cash	$ 0	$ 4,590	51,797	0	56,387
Common issued for cash (in shares)	0	4,590,000
Stock issued for cash					$ 54,791
Stock issued for cash (in shares)					2,657,640
Net Loss	$ 0	$ 0	0	(98,665)	$ (98,665)
Balances at end at Dec. 31, 2013	$ 0	$ 62,128	80,689	(172,944)	$ (30,127)
Balances at end (in shares) at Dec. 31, 2013	0	62,128,395			62,136,395
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common issued for services	$ 0	$ 34,331	0	0	$ 34,331
Common issued for services (in shares)	0	34,330,680			34,330,680
Preferred issued for services	$ 0	$ 0	8	0	$ 8
Preferred issued for services (in shares)	8	0
Stock issued for cash	$ 0	$ 2,658	52,133	0	54,791
Stock issued for cash (in shares)	0	2,657,640
Net Loss	$ 0	$ 0	0	(130,779)	(130,799)
Balances at end at Dec. 31, 2014	$ 0	$ 99,117	$ 132,830	$ (303,723)	$ (71,776)
Balances at end (in shares) at Dec. 31, 2014	8	99,116,715			99,116,715

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ORGANIZATION AND NATURE OF BUSINESS

12 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION AND NATURE OF BUSINESS

Note 1 - Organization And Nature of Business

Orion Financial Group Inc. (the “Company”) was incorporated in the state of Wyoming on March 26, 2012 with an authorized capital of 100,000,000 shares, which was subsequently increased to 250,000,000 shares of common stock, par value of $0.001 per share. The Company’s principal operations are now located in Mishol Hadkalim 14, Ramat, Jerusalem, Israel, 90900. The Company provides consulting to small public and private companies. The Company has selected December 31 as its fiscal year end.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Note 2 - Summary of Significant Accounting Policies

Basis of Presentation

The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States.

Use Of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

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

Earnings per Share

The Company computes net earnings per share in accordance with ASC 260 “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

Income Taxes

The Company accounts for income taxes using the asset and liability approach.   Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.

Recent Accounting Pronouncements

The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant effect on its financial statements.

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GOING CONCERN

12 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

Note 3 – Going Concern

The Company’s financial statements are prepared using generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs. If the Company is unable to obtain revenue producing contracts or financing, or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern.

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EQUITY

12 Months Ended

Dec. 31, 2014

Equity [Abstract]

EQUITY

Note 4 – Equity

The Company has 250,000,000 shares of Voting Common Stock authorized at $0.001 par value. As of December 31, 2014, there were 99,116,715 shares outstanding. The Company also has authorized on April 17, 2014 5,000,000 of Series A Voting Preferred Shares issued with a par value of $0.001. These shares collective carry allocated voting rights between the outstanding shares equivalent to 80 percent of the common shares outstanding. There were 8 Series A Voting Preferred Shares outstanding as of December 31, 2014.

In 2013, the Company issued 4,590,000 shares for proceeds of $56,387.

In 2014, the Company issued 2,657,640 shares for proceeds of $54,791 to non-accredited investors.

In 2014 the company issued 34,330,680 shares for services valued at its fair market value of $34,331.

In 2014 the company issued 9 shares of preferred stock for $9 in services. 1 share was cancelled later in the year.

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INCOME TAXES

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

INCOME TAXES

Note 5– Income Taxes

The Company follows Accounting Standards Codification 740, Accounting for Income Taxes.

The Company did not have taxable income for the period from January 1, 2013 through December 31, 2014. The Company’s deferred tax assets consisted of the following as of December 31:

	2014			2013
Net operating losses carried forward	$	303,723		$	60,530
Valuation allowance		(303,723	)		(60,530	)
Net deferred income tax asset	$	0		$	0

The Company has net operating losses carried forward of $303,723 available to offset taxable income in future years which begins expiring in 2023.

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COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Note 6– Commitments and Contingencies

None.

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RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2014

Related Party Transactions [Abstract]

RELATED PARTY TRANSACTIONS

Note 7– Related party transactions

During the years ended December 31, 2013 and 2014 there was $31,550, $18,200, paid for consulting services to our CEO at that time. As of December 31, 2014, $56,833 was due to related parties for services and expenses paid on behalf of the Company.

The Company engaged HP Accounting to provide accounting services to the Company. Bob Bates, the Company’s interim Chief Financial Officer and director, is a shareholder of HP Accounting. In 2013, it billed $3,500.

Shareholder loans to the company were $3,750 in the year ended December 2013, $41,666 in the year ended December 2014.

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SUBSEQUENT EVENTS

12 Months Ended

Dec. 31, 2014

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

Note 8 – Subsequent Events

On June 1, 2017, there was a change in control of the Company through a private share transaction. Details are provided on Form 8-K.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

BASIS OF PRESENTATION

Basis of Presentation

The accompanying financial statements have been prepared on the accrual basis of accounting in accordance with generally accepted accounting principles in the United States.

USE OF ESTIMATES

Use Of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

CASH AND CASH EQUIVALENTS

Cash and Cash Equivalents

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

EARNINGS PER SHARE

Earnings per Share

The Company computes net earnings per share in accordance with ASC 260 “Earnings per Share”. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible preferred stock, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.

INCOME TAXES

Income Taxes

The Company accounts for income taxes using the asset and liability approach.   Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.

RECENT ACCOUNTING PRONOUNCEMENTS

Recent Accounting Pronouncements

The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant effect on its financial statements.

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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of deferred tax assets

The Company did not have taxable income for the period from January 1, 2013 through December 31, 2014. The Company’s deferred tax assets consisted of the following as of December 31:

	2014			2013
Net operating losses carried forward	$	303,723		$	60,530
Valuation allowance		(303,723	)		(60,530	)
Net deferred income tax asset	$	0		$	0

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ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - $ / shares	Dec. 31, 2014	Dec. 31, 2013	Mar. 26, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock shares authorized	250,000,000	250,000,000	100,000,000

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EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Apr. 17, 2014	Dec. 31, 2012	Mar. 26, 2012
Common stock, authorized	250,000,000	250,000,000			100,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001			$ 0.001
Common stock, outstanding	99,116,715	62,136,395
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, outstanding	8	0
Value of common issued for cash		$ 56,387
Number of shares issued		2,657,640
Proceeds from shares issued	$ 54,791	$ 54,791
Number of shares issued for services	34,330,680
Fair value of shares issued for services	$ 34,331
Common Stock [Member]
Common stock, outstanding	99,116,715	62,128,395		57,538,395
Value of common issued for cash		$ 4,590
Number of common issued for cash		4,590,000
Number of shares issued	2,657,640
Proceeds from shares issued	$ 2,658
Number of shares issued for services	34,330,680
Fair value of shares issued for services	$ 34,331
Non-Accredited Investors [Member]
Number of shares issued	2,657,640
Proceeds from shares issued	$ 54,791
Series A Preferred Stock [Member]
Preferred stock, authorized			5,000,000
Preferred stock, par value (in dollars per share)			$ 0.001
Preferred stock, outstanding	8
Number of shares issued	9
Proceeds from shares issued	$ 9
Number of shares cancelled	1

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INCOME TAXES (Details) - USD ($)	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Net operating losses carried forward	$ 303,723	$ 60,530
Valuation allowance	(303,723)	(60,530)
Net deferred income tax asset	$ 0	$ 0

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INCOME TAXES (Details Narrative) - USD ($)

12 Months Ended

Dec. 31, 2014

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Net operating losses carried forward

$ 303,723

$ 60,530

Net operating loss carryforwards, expiration period

2023

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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Due to related parties for services and expenses	$ 56,833
Due to shareholder for demand loans	41,666	$ 3,750
Mr. Joshua Nadav [Member]
Fees for consulting service	$ 18,200	31,550
Mr. Bob Bates [Member]
Fees for accounting services		$ 3,500