10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended March 31, 2015

Commission File Number 000-49709

CARDIFF INTERNATIONAL, INC.

(Exact name of registrant as specified in its charter)

Florida	84-1044583
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

401 Las Olas Blvd., Unit 1400, Ft. Lauderdale, FL 33301

(Address of principal executive offices)

(844) 628-2100

(Registrant's telephone no., including area code)

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

Securities registered pursuant to Section 12(g) of the Exchange Act: Par Value $0.001 Common Stock

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 [x]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [  ]          No [x]

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

Large accelerated filer [  ] Accelerated filer [  ] Non-accelerated filer [  ] Smaller reporting company [x]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [  ]No [x]

Common Stock outstanding at October 16, 2015, 6,766,958 shares of $0.001 par value Common Stock.

FORM 10-Q

CONSOLIDATED FINANCIAL STATEMENTS AND SCHEDULES

CARDIFF INTERNATIONAL, INC.

For the Quarter March 31, 2015

The following financial statements and schedules of the registrant are submitted herewith:

		Page
PART I - FINANCIAL INFORMATION
Item 1.	Unaudited Condensed Consolidated Financial Statements:
	Condensed Balance Sheets	3
	Condensed Statements of Operations	4
	Condensed Statements of Cash Flows	5
	Notes to Condensed Consolidated Financial Statements	6 – 12
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	14
Item 4.	Controls and Procedures, Evaluation of Disclosure Controls and Procedures	16
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings	18
Item 1A.	Risk Factors	18
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	18
Item 3.	Defaults Upon Senior Securities	18
Item 4.	Submission of Matters to a Vote of Security Holders	18
Item 5.	Other Information	18
Item 6.	Exhibits	18

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PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

CARDIFF INTERNATIONAL, INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

AS OF MARCH 31, 2015 AND DECEMBER 31, 2014

	March 31, 2015			December 31, 2014
ASSETS
Current assets
Cash	$	118,409		$	46,311
Accounts receivable		782			3,782
Prepaid and other		20,041			25,325
Total current assets		139,232			75,418
Property and equipment, net of accumulated depreciation of $309,652 and $279,673, respectively		549,130			534,212
Land		603,000			603,000
Deposits		6,950			9,725
Due from related party		–			28,501
	$	1,298,312		$	1,250,856
LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIENCY)
Current liabilities
Accounts payable	$	26,499		$	73,153
Accrued expenses		301,046			176,330
Accrued expenses - related parties		510,000			450,000
Interest payable		168,728			161,696
Accrued payroll taxes		39,530			38,400
Due to officers and shareholders		86,652			106,943
Notes payable, unrelated party		67,545			129,032
Convertible notes payable		9,000			9,000
Convertible notes payable - related party		165,000			165,000
Total current liabilities		1,374,000			1,309,554
Long-term liabilities
Notes payable, related party, net of current portion and discount of $0 and $50,075, respectively		100,000			100,000
Total liabilities		1,474,000			1,409,554
Preferred stock
Series A preferred		–			–
Preferred Stock Series B, D, E, F, F-1		6,004			6,348
Series C preferred		–			–
Common stock; 5,000,000 shares authorized with $0.001 par value; 6,458,408 and 4,928,682 issued and outstanding at March 31, 2015 and December 31, 2014, respectively		6,459			4,929
Additional paid-in capital		39,198,784			39,092,469
Retained deficit		(39,386,935	)		(39,262,444	)
Total shareholders' equity (deficiency)		(175,688	)		(158,698	)
Total liabilities and shareholders' equity (deficiency)	$	1,298,312		$	1,250,856

The accompanying notes are an integral part of these financial statements

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CARDIFF INTERNATIONAL, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE THREE MONTHS ENDED MARCH 31, 2015 AND 2014

	For The Three Months Ended
	March 31, 2015			March 31, 2014
REVENUE
Rental income		41,748			–
Sales of pizza		377,120			–
Other		10,945			–
Total revenue		429,813			–
COST OF SALES
Rental business		28,993			–
Pizza restaurants		272,406			–
Other		–			–
Total cost of sales		301,399			–
GROSS MARGIN		128,414			–
OPERATING EXPENSES		255,849			140,804
GAIN (LOSS) FROM OPERATIONS		(127,435	)		(140,804	)
OTHER INCOME (EXPENSE)
Gain on settlement of debt		10,000			–
Change in value of derivative liability		–			48,613
Interest expense		(7,056	)		(15,595	)
		2,944			33,018
NET INCOME (LOSS) FOR THE PERIOD	$	(124,491	)	$	(107,786	)
INCOME (LOSS) PER COMMON SHARE
-BASIC	$	(0.03	)	$	(1.21	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES - BASIC AND DILUTED		4,952,159			89,306

The accompanying notes are an integral part of these financial statements

4

CARDIFF INTERNATIONAL, INC. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED MARCH 31, 2015 AND 2014

	For The Three Months Ended
	March 31, 2015			March 31, 2014
Net income (loss)	$	(124,491	)	$	(107,786	)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation and amortization		29,979			–
Amortization of loan discount		–			2,900
Change in value of derivative liability		–			(48,613	)
(Increase) decrease in:
Accounts receivable		3,000			–
Deposits		2,775			–
Prepaids and other		5,284			1,659
Increase (decrease) in:
Accounts payable		(46,654	)		–
Accrued expenses		124,716			13,699
Interest payable		7,032			8,585
Accrued payroll taxes		1,130			–
Accrued officers' salaries		60,000			54,100
Net cash used in operating activities		62,771			(75,456	)
INVESTING ACTIVITIES
Advances - notes receivable		–			(45,000	)
Purchase of fixed assets		(44,897	)		–
Net cash used in investing activities		(44,897	)		(45,000	)
FINANCING ACTIVITIES
Due from / to related party		8,211			–
Proceeds from sales of stock		107,500			152,110
(Repayments to) proceeds from notes payable		(61,487	)		10,000
Net cash provided by financing activities		54,224			162,110
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		72,098			41,654
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD		46,311			4,676
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	118,409		$	46,330
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable	$	–		$	30,750

The accompanying notes are an integral part of these financial statements

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CARDIFF INTERNATIONAL, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with both generally accepted accounting principles for interim financial information, and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) that are, in the opinion of management, considered necessary for a fair presentation of the results for the interim periods presented. Interim results are not necessarily indicative of results for a full year.

The unaudited condensed consolidated financial statements and related disclosures have been prepared with the presumption that users of the interim financial information have read or have access to the Company’s annual audited consolidated financial statements for the preceding fiscal year. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes for the years ended December 31, 2014 and 2013 thereto contained in the Annual Report on Form 10-K for the year ended December 31, 2014.

Organization and Nature of Operations

Legacy Card Company (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff International, Inc. (“Cardiff”, the “Company”), a publicly held corporation. In the first quarter of 2013, it was decided to restructure Cardiff into a holding company that adopted a new business model known as "Collaborative Governance," a form of governance enabling businesses to take advantage of the power of a public company. Cardiff began targeting the acquisition of undervalued, niche companies with high growth potential, income-producing commercial real estate properties, and high return investments, all designed to pay a dividend to the Company’s shareholders. The reason for this strategy was to protect the Company’s shareholders by acquiring profitable small- to minimum-sized businesses with little to no debt, seeking support with both financing and management that had the ability to offer a return to investors. The plan is to establish new classes of preferred stock to streamline voting rights, negate debt, and acquire new businesses. By December of 2013, the Company had negated more than 90% of all its debt; by July of 2014, the Company had completed the acquisition of three businesses: We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc. The Company delayed the filing of its Annual Report on Form 10-K (“Form 10-K”) for the year ended December 31, 2014 due to difficulty obtaining information from another acquisition, which was subsequently unwound.

Description of Business

Cardiff is a holding company that adopted a new business model known as "Collaborative Governance.” To date, the Company is not aware of any other domestic holding company using the same business philosophy or governing policies. The Company’s business footprint is to acquire strong companies that meet the following criteria: (1) in business for a minimum of two years; (2) profitable; (3) good management team; (4) little to no debt; and (5) assets of a minimum of $1,000,000. Cardiff continues to practice all business ethics under the Securities Exchange Act of 1934(“1934 Act”) and acknowledges that there are more than 43 successful Business Development Companies subject to the Investment Company Act of 1940 (“1940 Act”), all of which may be considered competition to Cardiff and that are established and available to the public for investment. These companies offer experienced management, dividends and financial security.

To date, Cardiff consists of three subsidiaries: We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc.

Going Concern

The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company is in the development stage and, as such, has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of March 31, 2015, the Company had shareholders’ deficit of $175,688. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s December 31, 2014 consolidated financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern.

6

The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations.

Recently Issued Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2016-13, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its consolidated financial condition or the consolidated results of its operations.

2. PLANT AND EQUIPMENT, NET

Plant and equipment, net as of March 31, 2015 and December 31, 2014 was $549,130 and $534,212, respectively, consisting of the following:

	March 31, 2015			December 31, 2014
Furniture, fixture and equipment	$	277,263		$	268,055
Leasehold improvements		581,519			545,830
	$	858,782		$	813,885
Less: accumulated depreciation		(309,652	)		(279,673	)
Plant and equipment, net	$	549,130		$	534,212

During the three months ended March 31, 2015 and 2014, depreciation expense was $29,979 and $0, respectively.

3. ACCRUED EXPENSES

As of March 31, 2015 and December 31, 2014, the Company had accrued expenses of $811,046 and $626,330, respectively, consisted of the following:

	March 31, 2015		December 31, 2014
Accrued salaries	$	510,000	$	450,000
Accrued expenses - other		301,046		176,330
Total	$	811,046	$	626,330

4. RELATED PARTY TRANSACTIONS

Due to Officers and Officer Compensation

The Company borrows funds from Daniel Thompson, who is a Shareholder and Officer of the Company. The terms of repayment stipulate the loans are due 24 months after the launch of the Legacy Tuition Card (or prior to such date) at an annual interest rate of six percent. As of March 31, 2015, the Company had $86,305 due to Daniel Thompson.

In addition, the Company has an employment agreement, renewed May 15, 2014, with Daniel Thompson whereby the Company changed Daniel Thompson’s compensation to $20,000 per month from $25,000. Accordingly, a total salary of $60,000 and $75,000 were accrued and reflected as an expense to Daniel Thompson during the three months ended March 31, 2015 and 2014, respectively. The accrued salaries payable to Daniel Thompson was $322,500 as of March 31, 2015.

The Company has an employment agreement with a former President, Ms. Roberton, whereby the Company provides for compensation of $25,000 per month beginning May 15, 2014. A total salary of $187,500 was reflected as an expense during the year ended December 31, 2014. The total balance due to Ms. Roberton for accrued salaries at March 31, 2015 and December 31, 2014 was $187,500 and $0, respectively.

The Company had an employment agreement with a former Chief Operating Officer, Mr. Levy, whereby the Company provided for compensation of $15,000 per month. A total salary of $45,000 was accrued and reflected as an expense during the three months ended March 31, 2015. The total balance due to Mr. Levy for accrued salaries at March 31, 2015 was $45,000.

7

The Company had an employment agreement with the Chief Executive Officer, Mr. Cunningham, whereby the Company provided for compensation of $15,000 per month. A total salary of $45,000 was accrued and reflected as an expense during the three months ended March 31, 2015. The total balance due to Mr. Cunningham for accrued salaries at March 31, 2015 was $45,000.

Notes Payable – Related Party

The Company has entered into several loan agreements with related parties (see above; Note 5, Notes Payable – Related Party; and Note 6, Convertible Notes Payable – Related Party).

5. NOTES PAYABLE

Notes payable at March 31, 2015 and December 31, 2014 are summarized as follows:

	March 31, 2015			December 31, 2014
Notes Payable – Unrelated Party	$	67,545		$	129,032
Notes Payable – Related Party		100,000			100,000
Discount on notes		–			–
Total	$	167,545		$	229,032
Current portion		(67,545	)		(129,032	)
Long-term portion	$	100,000		$	100,000

Notes Payable – Unrelated Party

On March 12, 2009, the Company entered into a preferred debenture agreement with a shareholder for $20,000. The note bore interest at 12% per year and matured on September 12, 2009. In conjunction with the preferred debenture, the Company issued 2,000,000 warrants to purchase its Common Stock, exercisable at $0.10 per share and expired on March 12, 2014. As a result of the warrants issued, the Company recorded a $20,000 debt discount during 2009 which has been fully amortized. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on this debenture. On March 24, 2011, the Company amended the note and the principal balance was reduced to $15,000. The Company was due to pay annual principal payments of $5,000 plus accrued interest beginning March 12, 2012. On July 20, 2011, the Company repaid $5,000 of the note. As of December 31, 2012, the warrants had not been exercised. As of March 31, 2015, the Company is in default on this debenture. The balance of the note was $10,989 and $10,989 at March 31, 2015 and December 31, 2014, respectively.

The balance of $56,556 in notes payable to unrelated party was due to the auto loan for the vehicles used in the Pizza restaurants.

Notes Payable – Related Party

On September 7, 2011, the Company entered into a Promissory Note agreement (“Note 1”) with a related party for $50,000. Note 1 bears interest at 8% per year and matures on September 7, 2016. Interest is payable annually on the anniversary of Note 1, and the principal and any unpaid interest will be due upon maturity. In conjunction with Note 1, the Company issued 2,500,000 shares of its Common Stock to the lender. As a result of the shares issued in conjunction with Note 1, the Company recorded a $50,000 debt discount during 2011. The balance of Note 1, net of debt discount, was $50,000 and $50,000 at March 31, 2015 and December 31, 2014, respectively.

On November 17, 2011, the Company entered into a Promissory Note agreement (“Note 2”) with a related party for $50,000. Note 2 bears interest at 8% per year and matures on November 17, 2016. Interest is payable annually on the anniversary of Note 2, and the principal and any unpaid interest will be due upon maturity. In conjunction with Note 2, the Company issued 2,500,000 shares of its Common Stock to the lender. As a result of the shares issued in conjunction with Note 2, the Company recorded a $50,000 debt discount during 2011. The balance of Note 2, net of debt discount, was $50,000 and $50,000 at March 31, 2015 and December 31, 2014, respectively.

8

The following is a schedule showing the future minimum loan payments in the future 5 years.

Year ending December 31,
2015	$	67,545
2016		100,000
2017		0
2018		0
2019		0
Total	$	167,545

6. CONVERTIBLE NOTES PAYABLE

Some of the Convertible Notes issued as described below included an anti-dilution provision that allowed for the adjustment of the conversion price. The Company considered the guidance provided by the FASB in “Determining Whether an Instrument Indexed to an Entity’s Own Stock,” the result of which indicates that the instrument is not indexed to the issuer’s own stock. Accordingly, the Company determined that, as the conversion price of the Notes issued in connection therewith could fluctuate based future events, such prices were not fixed amounts. As a result, the Company determined that the conversion features of the Notes issued in connection therewith are not considered indexed to the Company’s stock and characterized the value of the conversion feature of such notes as derivative liabilities upon issuance.

Convertible notes at March 31, 2015 and December 31, 2014 are summarized as follows:

	March 31, 2015		December 31, 2014
Convertible Notes Payable – Unrelated Party	$	9,000	$	9,000
Convertible Notes Payable – Related Party		165,000		165,000
Discount on notes		–		–
Total - Current	$	174,000	$	174,000

Convertible Notes Payable – Unrelated Party

On April 17, 2014, the Company entered into an unsecured Convertible Note (“Note 3”) in the amount of $9,000. Note 3 was convertible into Common Shares of the Company at $0.005 per share at the option of the holder. Note 3 bore interest at eight percent per year, matured on June 17, 2014, and was unsecured. All principal and unpaid accrued interest was due at maturity. As of March 31, 2015, the Company is in default on Note 3. The balance of the note was $9,000 and $9,000 at March 31, 2015 and December 31, 2014, respectively.

Convertible Notes Payable – Related Party

On April 21, 2008, the Company entered into an unsecured Convertible Debenture (“Debenture 1”) with a shareholder in the amount of $150,000. Debenture 1 was convertible into Common Shares of the Company at $0.03 per share at the option of the holder no earlier than August 21, 2008. Debenture 1 bore interest at 12% per year, matured in August 2009, and was unsecured. All principal and unpaid accrued interest was due at maturity. In conjunction with the Debenture 1, the Company also issued warrants to purchase 5,000,000 shares of the Company’s Common Stock at $0.03 per share. The warrants expired on April 20, 2013. As a result of issued warrants, the Company recorded a $150,000 debt discount during 2008 which has been fully amortized. The Company is in default on Debenture 1, and the warrants have not been exercised. The balance of Debenture 1 was $150,000 and $150,000 at March 31, 2015 and December 31, 2014, respectively.

On March 11, 2009, the Company entered into an unsecured Convertible Debenture (“Debenture 2”) with a shareholder in the amount of $15,000. Debenture 2 was convertible into Common Shares of the Company at $0.03 per share at the option of the holder. Debenture 2 bore interest at 12% per year, matured on March 11, 2014, and was unsecured. All principal and unpaid accrued interest was due at maturity. The balance of Debenture 2 was $15,000 and $15,000 at March 31, 2015 and December 31, 2014, respectively.

9

The following is a schedule showing the future minimum loan payments in the future 5 years.

Year ending December 31,
2015	$	174,000
2016		0
2017		0
2018		0
2019		0
Total	$	174,000

7. PAYROLL TAXES

The Company previously reported that it has failed to remit payroll tax payments since 2006, as required by various taxing authorities. Payroll taxes and estimated penalties were accrued in recognition of accrued salaries subsequently settled via stock issue and other agreements that did not result in reportable or taxable payroll transactions. These accruals were reversed for prior years, and a similar estimated accrual established for 2014. As of March 31, 2015 and December 31, 2014, the Company estimated the amount of taxes, interest, and penalties that the Company could incur as a result of payroll related taxes and penalties to be $39,530 and $38,400, respectively.

8. NET LOSS PER SHARE

Basic net loss per share is computed using the weighted average number of common shares outstanding during the periods.  There were no dilutive earnings per share for the three months ended March 31, 2015 and 2014 due to net loss during the periods.  

The following table sets forth the computation of basic net loss per share for the periods indicated:

	For the three months ended
	March 31, 2015			March 31, 2014
Numerator:
- Net loss	$	(124,491	)	$	(107,786	)
Denominator:
- Weighted average common shares outstanding		4,952,159			89,306
Basic loss per share	$	(0.03	)	$	(1.21	)

9. CAPITAL STOCK

During the three months ended March 31, 2015, 383,479 shares of Series “B” Preferred Stock were converted into 1,529,726 shares of Common Stock of the Company per the preferred shareholder’s instruction.

During the three months ended March 31, 2015, the Company issued 33,197 shares of Series “B” Preferred stock and 4 shares of Series “C” Preferred Stock to several investors for total cash payment of $82,500 pursuant to the executed subscription agreements.

During the three months ended March 31, 2015, the Company issued 6,249 shares of Series “F-1” Preferred stock and 1 share of Series “C” Preferred Stock to an investor for total cash payment of $25,000 pursuant to the executed subscription agreement.

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10. COMMITMENTS AND CONTINGENCIES

Operating Leases

The Company had operating leases of $65,703 for the three months ended March 31, 2015, consisting of the followings. There was no rent expense for the three months ended March 31, 2014 as such office space was contributed at no cost by Daniel Thompson, the imputed effects of which are immaterial to the consolidated financial statements taken as a whole.

	For the three months ended
	March 31, 2015		March 31, 2014
Restaurants	$	43,777	$	–
Lot		13,081		–
Office		7,300		–
Equipment Rentals		1,545		–
Total	$	65,703	$	–

11. SEGMENT REPORTING

The Company has two reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information:  (1) Mobile home lease (We Three), and (2) Company-owned Pizza Restaurants (Romeo’s NY Pizza).  These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the two operating segments. Other revenue consists of nonrecurring items.

The mobile home lease segment establishes mobile home business as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, monthly mortgage payments and high property taxes. If bad credit is an issue preventing people from purchasing a traditional house, the Company will provide a financial leasing option with "0" interest on the lease providing a "lease to own" option for their family home.

The Company-owned Pizza Restaurant segment includes sales and operating results for all Company-owned restaurants.  Assets for this segment include equipment, furniture and fixtures for the Company-owned restaurants.

Corporate administration and other assets primarily include the deferred tax asset, cash and short-term investments, as well as furniture and fixtures located at the corporate office and trademarks and other intangible assets.  All assets are located within the United States.

Summarized in the following tables are net sales and operating revenues, depreciation and amortization expense, income from continuing operations before taxes, capital expenditures and assets for the Company's reportable segments as of and for the three months ended March 31, 2015:

	March 31, 2015
Revenues:
We Three	$	41,748
Romeo’s NY Pizza		377,120
Others		10,945
Consolidated revenues	$	429,813
Depreciation:
We Three	$	28,993
Romeo’s NY Pizza		272,406
Others		0
Consolidated depreciation	$	301,399
Income (Loss) before taxes
We Three	$	9,286
Romeo’s NY Pizza		68,158
Others		(201,935	)
Consolidated loss before taxes	$	(124,491	)
Assets:
We Three	$	203,704
Romeo’s NY Pizza		153,923
Others		940,685
Combined assets	$	1,298,312

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12. SUBSEQUENT EVENTS

First Acquisition:

As previously disclosed on June 30, 2016, the Company completed the acquisition of Titancare, LLC. The acquisition became effective (the “Effective day”) on June 27, 2016, a Pennsylvania At Home Care franchise. The acquisition is subject to Franchisor approval and the completion of an independent audit.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of Titan, par value $0.17 per share ("Titan Preferred Class Stock"), was converted into $0.17 preferred shares (the "Stock Consideration") of the Company’s Preferred Class “G” Stock, par value $0.001 per share ("CDIF Preferred “G” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred Titan stockholders at $0.17 per share with a conversion rate of 1 to 1.3 Common Stock payable to Titan shareholders of record as of the close of business on June 27, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of Titan to certain parties designated the Company, which closed on June 27, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

Pending Franchisor approval and the completion of the independent audit, CDIF will issue approximately 977,247 shares of CDIF Preferred “G” Shares to Titancare shareholders as Stock Consideration in the Acquisition. Based on the price of CDIF’s Common stock as of June 27 and 29, 2016 at $0.17 per share, the acquisition consideration represents an approximate value of $166,132. The LLC has filed to convert to a Pennsylvania Corporation.

Second Acquisition:

As previously disclosed on June 29, 2016, the Company completed the acquisition of York County In Home Care, Inc. The acquisition became effective (the “Effective day”) on June 27, 2016, a Pennsylvania At Home Care franchise. The acquisition is subject to Franchisor approval and the completion of an independent audit.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of York, par value $0.17 per share ("York Preferred Class Stock"), was converted into $0.17 preferred shares (the "Stock Consideration") of the Company’s Preferred Class “G” Stock, par value $0.001 per share ("CDIF Preferred “G” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred York stockholders at $0.17 per share with a conversion rate of 1 to 1.3 Common Stock payable to York shareholders of record as of the close of business on June 29, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of York to certain parties designated by the Company, which closed on June 29, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

Pending Franchisor approval and the completion of the independent audit, CDIF will issued approximately 8,235,294 shares of CDIF Preferred “G” Shares as Stock Consideration in the Acquisition. Based on the price of the Company’s Preferred “G” Class of stock on June 29, 2016. The acquisition consideration (based on the value of $0.17 in CDIF Preferred Stock, represents approximately $1,400,000.00.

Third Acquisition:

On August 10^th, 2016, Cardiff International, Inc. (CDIF) completed the acquisition of Refreshment Concepts, LLC. The acquisition became effective (the "Effective day") on August 10^th, 2016.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of Refreshment Concepts, par value $0.20 per share ("Refreshment Concepts Preferred Class Stock"), was converted into $0.20 preferred shares (the "Stock Consideration") of CDIF’s Preferred Class “H” Stock, par value $0.001 per share ("CDIF Preferred “H” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred Refreshment Concepts stockholders at $0.20 per share with a conversion rate of 1 to 1.25 Common Stock payable to Refreshment Concepts shareholders of record as of the close of business on July 22, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of Refreshment Concepts to certain parties designated by CDIF, which closed on July 22, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

CDIF issued approximately 1,440,000 shares of CDIF Preferred “H” Shares as Stock Consideration in the Acquisition. Based on the price of CDIF’s Preferred “H” Class of stock on July 1^st, 2016. The acquisition consideration (based on the value of $0.20 in CDIF Preferred Stock, represents approximately $288,000.00. The LLC has filed to convert to a Georgia Corporation. An amended 8K will be filed with audited financials by October 10^th, 2016.

12

Forth Acquisition

On August 10^th, 2016, Cardiff International, Inc. (CDIF) completed the acquisition of F.D.R. Enterprises. The acquisition became effective (the "Effective day") on August 10th, 2016.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of F.D.R. Enterprises par value $0.20 per share ("F.D.R. Enterprises Preferred Class Stock"), was converted into $0.20 preferred shares (the "Stock Consideration") of CDIF’s Preferred Class “H” Stock, par value $0.001 per share ("CDIF Preferred “H” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred F.D.R. Enterprises stockholders at $0.20 per share with a conversion rate of 1 to 1.25 Common Stock payable to F.D.R. Enterprises shareholders of record as of the close of business on July 22, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of F.D.R. Enterprises to certain parties designated by CDIF, which closed on July 22, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

CDIF issued approximately 1,206,870 shares of CDIF Preferred “H” Shares as Stock Consideration in the Acquisition. Based on the price of CDIF’s Preferred “H” Class of stock on July 1^st, 2016. The acquisition consideration (based on the value of $0.20 in CDIF Preferred Stock, represents approximately $241,374.00. The LLC has filed to convert to a Tennessee Corporation. An amended 8K will be filed with audited financials by October 10^th, 2016.

Fifth Acquisition

On August 10^th, 2016, Cardiff International, Inc. (CDIF) completed the acquisition of Repicci’s Franchise Group. The acquisition became effective (the "Effective day") on August 10^th, 2016.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of Repicci’s Franchise Group par value $0.20 per share ("Repicci’s Franchise Group Preferred Class Stock"), was converted into $0.20 preferred shares (the "Stock Consideration") of CDIF’s Preferred Class “H” Stock, par value $0.001 per share ("CDIF Preferred “H” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred Repicci’s Franchise Group stockholders at $0.20 per share with a conversion rate of 1 to 1.25 Common Stock payable to Repicci’s Franchise Group shareholders of record as of the close of business on July 22, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of Repicci’s Franchise Group to certain parties designated by CDIF, which closed on July 22, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

CDIF issued approximately 1,770,000 shares of CDIF Preferred “H” Shares as Stock Consideration in the Acquisition. Based on the price of CDIF’s Preferred “H” Class of stock on July 1^st, 2016. The acquisition consideration (based on the value of $0.20 in CDIF Preferred Stock, represents approximately $354,000.00. The LLC has filed to convert to a Tennessee Corporation. An amended 8K will be filed with audited financials by October 10^th, 2016.

13

Item 2: Management’s Discussion and Analysis of Financial Condition and Results of Operations

The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements including the related notes, and the other financial information included in this report. For ease of reference, “we,” “us” or “our” refer to Cardiff International, Inc., and Legacy Card Company, Inc. (d/b/a: Mission Tuition) unless otherwise stated.

Cautionary Statement Concerning Forward-Looking Information

This report contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 with respect to the financial condition, results of operations, business strategies, operating efficiencies or synergies, competitive positions, growth opportunities for existing products, plans and objectives of management, markets for stock of Cardiff International, Inc. and other matters. Statements in this report that are not historical facts are hereby identified as “forward-looking statements” for the purpose of the safe harbor provided by Section 21E of the Exchange Act of 1934 and Section 27A of the Securities Act of 1933. Such forward-looking statements, including, without limitation, those relating to the future business prospects, revenue and income of Cardiff International, Inc., wherever they occur, are necessarily estimates reflecting the best judgment of the senior management of Cardiff International, Inc. on the date on which they were made, or if no date is stated, as of the date of this report. These forward-looking statements are subject to risks, uncertainties and assumptions, including those described in the “Risk Factors” in Item 1A of Part I of our most recent Annual Report on Form 10-K, filed with the Securities and Exchange Commission (“SEC”), that may affect the operations, performance, development and results of our business. Because the factors discussed in this report could cause actual results or outcomes to differ materially from those expressed in any forward-looking statements made by us or on our behalf, you should not place undue reliance on any such forward-looking statements. New factors emerge from time to time, and it is not possible for us to predict which factors will arise. In addition, we cannot assess the impact of each factor on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. The Company assumes no obligation and does not intend to update these forward looking statements, except as required by law.

Operating History. We commenced active business operations during 2014. Potential investors should be aware that there is only a limited basis upon which to evaluate our prospects for achieving our intended business objectives. We have limited resources and have had limited revenues since our formation.

Possibility of Total Loss of Investment. An investment in Cardiff is a high risk investment, and should not be made unless the investor has no need for current income from the invested funds and unless the investor can afford a total loss of his or her investment.

Additional Financing Requirements. We will likely be required to seek additional financing in order to fund our operations and carry out our business plan. In order to fund our operations and effect additional acquisitions, we will be required to obtain additional capital. There can be no assurance that such financing will be available on acceptable terms, or at all. We do not have any arrangements with any bank or financial institution to secure additional financing and there can be no assurance that any such arrangement, if required or otherwise sought, would be available on terms deemed to be commercially acceptable and in our best interest.

No Public Market for Securities. There is no active public market for our common stock and we can give no assurance that an active market will develop, or if developed, that it will be sustained.

Auditor’s Opinion has a Going Concern Qualification. Our auditor’s report dated August 19, 2014, for the year ended December 31, 2013 includes a going concern qualification which states that our significant recurring operating losses and negative working capital raise substantial doubt about our ability to continue as a going concern.

We do not anticipate paying any dividends and any gains from your investment in our stock will have to come from increases in the price of such stock. We currently intend to retain any future earnings for use in our business and do not anticipate paying any cash dividends in the foreseeable future.

We Operate in a Limited Market. The Educational Rewards program is one of three national programs available to families. We cannot guarantee that we will compete successfully against our potential competitors, especially those with significantly greater financial resources or brand name recognition.

Overview

Cardiff is a holding company who adopted a new business model known as "Collaborative Governance.” To date, we are not aware of any other holding company using the same business philosophy or governing policies. Our business footprint is to acquire strong companies that meet the following criteria: (1) in business for a minimum of 2 years; (2) profitable; (3) good management team; (4) little to no debt; (5) strong assets. Cardiff continues to practice all business ethics under the (1934 Act) and acknowledges there are approximately 43 plus successful Business Development Companies (1040 Act) all who may be considered competition to CDIF that are established and available to the public for investment. These Companies offer experienced management; dividends and financial security.

To date Cardiff consist of 4 Subsidiaries: MissionTuition.com, We Three, LLC (d/b/a: Affordable Housing Initiative (AHI)), Romeo’s NY Pizza and Edge View Properties.

14

Critical Accounting Estimates

The discussion and analysis of our financial condition and results of operations is based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the disclosure of contingent assets and liabilities. We base our estimates on experience and on various other assumptions that we believe to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that may not be readily apparent from other sources. On an on-going basis, we evaluate the appropriateness of our estimates and we maintain a thorough process to review the application of our accounting policies. Our actual results may differ from these estimates.

We consider our critical accounting estimates to be those that (1) involve significant judgments and uncertainties, (2) require estimates that are more difficult for management to determine, and (3) may produce materially different results when using different assumptions. We have discussed these critical accounting estimates, the basis for their underlying assumptions and estimates and the nature of our related disclosures herein with the audit committee of our Board of Directors. We believe our accounting policies specific to share-based compensation expense and estimation of the fair value of derivative liability involve our most significant judgments and estimates that are material to our consolidated financial statements. They are discussed further below.

Derivative Liability

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial 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 the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses the probability weighted average Black-Scholes-Merton models to value the derivative instruments at inception and on subsequent valuation dates through the March 31, 2015 reporting date. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.

Share-based compensation expense

We account for the issuance of stock, stock options and warrants for services from employees and non-employees based on an estimate of the fair value of options and warrants issued using the Black-Scholes pricing model. This model’s calculations include the exercise price, the market price of shares on grant date, weighted average assumptions for risk-free interest rates, expected life of the option or warrant, expected volatility of our stock and expected dividend yield.

The amounts recorded in the financial statements for share-based expense could vary significantly if we were to use different assumptions. For example, the assumptions we have made for the expected volatility of our stock price have been based on the historical volatility of our stock, measured over a period generally commensurate with the expected term. If we were to use a different volatility than the actual volatility of our stock price, there may be a significant variance in the amounts of share-based compensation expense from the amounts reported.

Recent Accounting Pronouncements

ASU 2014-10, Development Stage Entities

On June 10, 2014, the Financial Accounting Standards Board ("FASB") issued update ASU 2014-10, Development Stage Entities (Topic 915). Amongst other things, the amendments in this update removed the definition of development stage entity from Topic 915, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information on the statements of income, cash flows and shareholders’ equity, (2) label the financial statements as those of a development stage entity; (3) disclose a description of the development stage activities in which the entity is engaged and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments are effective for annual reporting periods beginning after December 31, 2014 and interim reporting periods beginning after December 15, 2015, however entities are permitted to early adopt for any annual or interim reporting period for which the financial statements have yet to be issued. The Company has elected to early adopt these amendments and accordingly have not labeled the financial statements as those of a development stage entity and have not presented inception-to-date information on the respective financial statements.

Results of Operations

For the Three Months Ended March 31, 2015 and 2014

We had revenues in the amount of $429,813 and $0 for the three months ended March 31, 2015 and 2014, respectively. The revenue for the three months ended March 31, 2015 is attributable to Romeo’s NY Pizza - $377,120, We Three, LLC – $41,748 and CDIF – 10,945.

We had costs of sales in the amount of $301,399 and $0 for the three months ended March 31, 2015 and 2014, respectively. The costs for the three months ended March 31, 2015 are attributable to Romeo’s NY Pizza – 272,406 and We Three, LLC – 28,993.

15

We had operating expenses of $255,849 and $140,804 for the three months ended March 31, 2015 and 2014, respectively. These operating expenses for the three months ended March 31, 2015 are partially attributable to consulting and legal fees of $10,550 and fund raising activities of $10,058.

We had a net loss of $124,491 for the three months ended March 31, 2015 compared to a net loss of $107,786 for the three months ended March 31, 2014, representing a increase of $16,705. As the operating costs increased, there was a decrease in the interest expense of $8,539.

Inflation

We do not believe that inflation will negatively impact our business plans.

Liquidity and Capital Resources

Since inception, the principal sources of cash have been funds raised from the sale of common stock, advances from shareholders, and loans in the form of debentures and convertible notes. At March 31, 2015, we had $109,485 in cash and cash equivalents and total assets amounted to $4,241,924. At December 31, 2014 we had $46,311 of cash and cash equivalents, and total assets amounted to $2,966,246, which include other assets.

Net cash used in operating activities was $62,771 and $75,456 for the three months ended March 31, 2015 and 2014, respectively. The increase in the amount of net cash used in operating activities during the three months ended March 31, 2015 compared to the same period last year was attributable to payments made to related parties and accounts payable in the current year.

Net cash provided by/(used in) investing activities was $(44,897) and $(45,000) for the three months ended March 31, 2015 and 2014, respectively. The cash flows provided by investing activities during the three months ended March 31, 2015 was attributable to investments by subsidiaries.

Net cash (used in)/provided by financing activities was $(54,224) and $162,110 for the three months ended March 31, 2015 and 2014, respectively. The cash flows from financing activities during the three months ended March 31, 2015 was attributable to the Series B stock redemption. The cash flows from financing activities during the three months ended March 31, 2014 was attributable to the sale of common and preferred stock - $152,000 and a $10,000 advance from a related party.

There can be no assurance that we will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to us. Should we be unable to raise sufficient funds, we may be required to curtail our operating plans and possibly relinquish rights to portions of our technology or products. In addition, increases in expenses or delays in product development may adversely impact our cash position and may require cost reductions. No assurance can be given that we will be able to operate profitably on a consistent basis, or at all, in the future.

In order to continue our operations, development of our products, and implementation of our business plan, we need additional financing. We are currently attempting to obtain additional working capital in a term loan transaction.

Plan of Operation

Our current business plan is described in “Item 1 - Description of Business” of Form 10-K for the year ended December 31, 2014.

Off Balance Sheet Arrangements

As of March 31, 2015, we had no off balance sheet arrangements.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Not applicable

Item 4. Controls and Procedures Evaluation of Disclosure Controls and Procedures

(a) Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended (the Exchange Act), is recorded, processed,+ summarized, and reported within the required time periods, and that such information is accumulated and communicated to our management, including our Chairman, Chief Executive Officer and Chief Financial Officer, as appropriate, to allow for timely decisions regarding disclosure. Under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures as required by Exchange Act Rule 13a-15(b) as of the end of the period covered by this report. Based on that evaluation, the Chief Executive Officer has concluded that these disclosure controls and procedures are ineffective. There have been no changes to our disclosure controls and procedures during the three months ended March 31, 2015.

16

There has been no change in our internal control over financial reporting during the quarter ended March 31, 2015 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. Since the most recent evaluation date, there have been no significant changes in our internal control structure, policies, and procedures or in other areas that could significantly affect our internal control over financial reporting.

(b) Changes in Internal Controls

There were no significant changes in the Company's internal controls over financial reporting or in other factors that could significantly affect these internal controls subsequent to the date of their most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.

17

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

There have been no events under any bankruptcy act, any criminal proceedings and any judgments or injunctions material to the evaluation of the ability and integrity of any director or executive officer during the last five years.

Item 1A. Risk Factors

There have been no material changes in our risk factors from those disclosed in the Form 10-K.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3. Defaults upon Senior Securities

None.

Item 4. Submission of Matters to Vote of Security Holders

None.

Item 5. Other Information

None.

Item 6. Exhibits

31.1	Certification by the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification by the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1	Certification by the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification by the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS	XBRL Instances Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	XBRL Taxonomy Extension Label Linkbase Document
101.PRE	XBRL Taxonomy Extension Presentation Linkbase Document

18

SIGNATURE

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

Dated: August 26, 2016	CARDIFF INTERNATIONAL, INC.
	By:	/s/ Alex Cunningham
		Alex Cunningham Chief Executive Officer
	By:	/s/ Daniel Thompson
		Daniel Thompson
		Chairman (Acting President and Treasurer)

19

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT 2002

I, Alex Cunningham, certify that:

1. I have reviewed the Quarterly Report on Form 10-Q of Cardiff International, Inc.;

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

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

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

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this 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 registrant’s internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

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

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

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

Dated: August 26, 2016

By: /s/ Alex Cunningham

       Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT 2002

I, Daniel Thompson, certify that:

1. I have reviewed the Quarterly Report on Form 10-Q of Cardiff International, Inc.;

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

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

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

for the registrant and we have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this 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 registrant’s internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

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

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

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

Dated: August 26, 2016

By: /s/ Daniel Thompson

       Chairman of the Board (Treasurer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Cardiff International, Inc.(the “Company”) on Form 10-Q for the quarter ended March 31, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Alex Cunningham, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the 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.

Dated: August 26, 2016

By: /s/ Alex Cunningham

       President/Chief Executive Officer

EX-32.2

Exhibit 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 Cardiff International, Inc.(the “Company”) on Form 10-Q for the quarter ended March 31, 2015 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Daniel Thompson, Chairman and Treasurer of the Company, certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the 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.

Dated: August 26, 2016

By: /s/ Daniel Thompson

       Chairman of the Board (Treasurer)

XML

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2015	Oct. 16, 2015
Document And Entity Information
Entity Registrant Name	CARDIFF INTERNATIONAL INC
Entity Central Index Key	0000811222
Document Type	10-Q
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		6,766,958
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

XML

Consolidated Balance Sheets - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Current assets
Cash	$ 118,409	$ 46,311
Accounts receivable	782	3,782
Prepaid and other	20,041	25,325
Total current assets	139,232	75,418
Property and equipment, net of accumulated depreciation of $309,652 and $279,673, respectively	549,130	534,212
Land	603,000
Deposits	6,950	9,725
Due from related party	0	28,501
Total Assets	1,298,312
CURRENT LIABILITIES
Accounts payable	26,499	73,153
Accrued expenses	301,046	176,330
Accrued expenses - related parties	510,000	450,000
Interest payable	168,728	161,696
Accrued payroll taxes	39,530	38,400
Due to officers and shareholders	86,652	106,943
Notes payable, unrelated party	67,545	129,032
Convertible notes payable	9,000	9,000
Convertible notes payable - related party	165,000	165,000
Total current liabilities	1,374,000	1,309,554
LONG-TERM LIABILITIES
Notes payable, related party, net of current portion and discount of $0 and $50,075, respectively	100,000	100,000
Total liabilities	1,474,000	1,409,554
SHAREHOLDERS' EQUITY (DEFICIT):
Common stock; 5,000,000 shares authorized with $0.001 par value; 4,928,682 and 83,586 issued and outstanding at December 31, 2014 and 2013, respectively	6,459	4,929
Additional paid-in capital	39,198,784	39,092,469
Retained deficit	(39,386,935)	(39,262,444)
Total shareholders' equity (deficiency)	(175,688)	(158,698)
Total liabilities and shareholders' equity (deficiency)	1,298,312	1,250,856
Series A Preferred Stock [Member]
SHAREHOLDERS' EQUITY (DEFICIT):
Preferred stock value	0	0
Series B, D, E, F, F-1 [Member]
SHAREHOLDERS' EQUITY (DEFICIT):
Preferred stock value	6,004	6,348
Series C Preferred Stock [Member]
SHAREHOLDERS' EQUITY (DEFICIT):
Preferred stock value	$ 0	$ 0

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Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Accumulated depreciation	$ 309,652	$ 279,673
Notes payable, discount	$ 0	$ 50,075
Common stock, shares authorized	5,000,000	5,000,000
Common stock, par value	$ 0.001	$ .001
Common stock, shares issued	6,458,408	4,928,682
Common stock, shares outstanding	6,458,408	4,928,682

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Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
REVENUE
Rental income	$ 41,748	$ 0
Sales of pizza	377,120	0
Other	10,945	0
Total revenue	429,813	0
COST OF SALES
Rental business	28,993	0
Pizza restaurants	272,406	0
Other	0	0
Total cost of sales	301,399	0
GROSS MARGIN	128,414	0
OPERATING EXPENSES	255,849	140,804
GAIN (LOSS) FROM OPERATIONS	(127,435)	(140,804)
OTHER INCOME (EXPENSE)
Gain on settlement of debt	10,000	0
Change in value of derivative liability	0	48,613
Interest expense	(7,056)	(15,595)
TOTAL OTHER INCOME (EXPENSE)	2,944	33,018
NET INCOME (LOSS) FOR THE PERIOD	$ (124,491)	$ (107,786)
INCOME (LOSS) PER COMMON SHARE - BASIC	$ (.03)	$ (1.21)
Weighted average number of common shares - basic and diluted	4,952,159	89,306

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Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
CASH FLOW FROM OPERATING ACTIVITIES
Net income (loss)	$ (124,491)	$ (107,786)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation and amortization	29,979	0
Amortization of loan discount	0	2,900
Change in value of derivative liability	0	(48,613)
(Increase) decrease in:
Accounts receivable	3,000	0
Deposits	2,775	0
Prepaids and other	5,284	1,659
Increase (decrease) in:
Accounts payable	(46,654)	0
Accrued expenses	124,716	13,699
Interest payable	7,032	8,585
Accrued payroll taxes	1,130	0
Accrued officers' salaries	60,000	54,100
Net cash used in operating activities	62,771	(75,456)
INVESTING ACTIVITIES
Advances - notes receivable	0	(45,000)
Purchase of fixed assets	(44,897)	0
Net cash used in investing activities	(44,897)	(45,000)
FINANCING ACTIVITIES
Due from/to related party	8,211	0
Proceeds from sales of stock	107,500	152,110
(Repayments to) Proceeds of notes payable	(61,487)	10,000
Net cash provided by financing activities	54,224	162,110
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	72,098	41,654
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	46,311	4,676
CASH AND CASH EQUIVALENTS - END OF PERIOD	118,409	46,330
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued upon conversion of notes payable	$ 0	$ 30,750

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1. Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with both generally accepted accounting principles for interim financial information, and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) that are, in the opinion of management, considered necessary for a fair presentation of the results for the interim periods presented. Interim results are not necessarily indicative of results for a full year.

The unaudited condensed consolidated financial statements and related disclosures have been prepared with the presumption that users of the interim financial information have read or have access to the Company’s annual audited consolidated financial statements for the preceding fiscal year. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes for the years ended December 31, 2014 and 2013 thereto contained in the Annual Report on Form 10-K for the year ended December 31, 2014.

Organization and Nature of Operations

Legacy Card Company (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff International, Inc. (“Cardiff”, the “Company”), a publicly held corporation. In the first quarter of 2013, it was decided to restructure Cardiff into a holding company that adopted a new business model known as "Collaborative Governance," a form of governance enabling businesses to take advantage of the power of a public company. Cardiff began targeting the acquisition of undervalued, niche companies with high growth potential, income-producing commercial real estate properties, and high return investments, all designed to pay a dividend to the Company’s shareholders. The reason for this strategy was to protect the Company’s shareholders by acquiring profitable small- to minimum-sized businesses with little to no debt, seeking support with both financing and management that had the ability to offer a return to investors. The plan is to establish new classes of preferred stock to streamline voting rights, negate debt, and acquire new businesses. By December of 2013, the Company had negated more than 90% of all its debt; by July of 2014, the Company had completed the acquisition of three businesses: We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc. The Company delayed the filing of its Annual Report on Form 10-K (“Form 10-K”) for the year ended December 31, 2014 due to difficulty obtaining information from another acquisition, which was subsequently unwound.

Description of Business

Cardiff is a holding company that adopted a new business model known as "Collaborative Governance.” To date, the Company is not aware of any other domestic holding company using the same business philosophy or governing policies. The Company’s business footprint is to acquire strong companies that meet the following criteria: (1) in business for a minimum of two years; (2) profitable; (3) good management team; (4) little to no debt; and (5) assets of a minimum of $1,000,000. Cardiff continues to practice all business ethics under the Securities Exchange Act of 1934(“1934 Act”) and acknowledges that there are more than 43 successful Business Development Companies subject to the Investment Company Act of 1940 (“1940 Act”), all of which may be considered competition to Cardiff and that are established and available to the public for investment. These companies offer experienced management, dividends and financial security.

To date, Cardiff consists of three subsidiaries: We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc.

Going Concern

The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company is in the development stage and, as such, has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of March 31, 2015, the Company had shareholders’ deficit of $175,688. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s December 31, 2014 consolidated financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern.

The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations.

Recently Issued Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2016-13, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its consolidated financial condition or the consolidated results of its operations.

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2. Plant and Equipment, Net

3 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

Plant and Equipment, Net

Plant and equipment, net as of March 31, 2015 and December 31, 2014 was $549,130 and $534,212, respectively, consisting of the following:

	March 31, 2015			December 31, 2014
Furniture, fixture and equipment	$	277,263		$	268,055
Leasehold improvements		581,519			545,830
	$	858,782		$	813,885
Less: accumulated depreciation		(309,652	)		(279,673	)
Plant and equipment, net	$	549,130		$	534,212

During the three months ended March 31, 2015 and 2014, depreciation expense was $29,979 and $0, respectively.

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3. Accrued Expenses

3 Months Ended

Mar. 31, 2015

Payables and Accruals [Abstract]

Accrued Expenses

As of March 31, 2015 and December 31, 2014, the Company had accrued expenses of $811,046 and $626,330, respectively, consisted of the following:

	March 31, 2015		December 31, 2014
Accrued salaries	$	510,000	$	450,000
Accrued expenses - other		301,046		176,330
Total	$	811,046	$	626,330

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4. Related Party Transactions

3 Months Ended

Mar. 31, 2015

Related Party Transactions [Abstract]

Related Party Transactions

Due to Officers and Officer Compensation

The Company borrows funds from Daniel Thompson, who is a Shareholder and Officer of the Company. The terms of repayment stipulate the loans are due 24 months after the launch of the Legacy Tuition Card (or prior to such date) at an annual interest rate of six percent. As of March 31, 2015, the Company had $86,305 due to Daniel Thompson.

In addition, the Company has an employment agreement, renewed May 15, 2014, with Daniel Thompson whereby the Company changed Daniel Thompson’s compensation to $20,000 per month from $25,000. Accordingly, a total salary of $60,000 and $75,000 were accrued and reflected as an expense to Daniel Thompson during the three months ended March 31, 2015 and 2014, respectively. The accrued salaries payable to Daniel Thompson was $322,500 as of March 31, 2015.

The Company has an employment agreement with a former President, Ms. Roberton, whereby the Company provides for compensation of $25,000 per month beginning May 15, 2014. A total salary of $187,500 was reflected as an expense during the year ended December 31, 2014. The total balance due to Ms. Roberton for accrued salaries at March 31, 2015 and December 31, 2014 was $187,500 and $0, respectively.

The Company had an employment agreement with a former Chief Operating Officer, Mr. Levy, whereby the Company provided for compensation of $15,000 per month. A total salary of $45,000 was accrued and reflected as an expense during the three months ended March 31, 2015. The total balance due to Mr. Levy for accrued salaries at March 31, 2015 was $45,000.

The Company had an employment agreement with the Chief Executive Officer, Mr. Cunningham, whereby the Company provided for compensation of $15,000 per month. A total salary of $45,000 was accrued and reflected as an expense during the three months ended March 31, 2015. The total balance due to Mr. Cunningham for accrued salaries at March 31, 2015 was $45,000.

Notes Payable – Related Party

The Company has entered into several loan agreements with related parties (see above; Note 5, Notes Payable – Related Party; and Note 6, Convertible Notes Payable – Related Party).

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5. Notes Payable

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Notes Payable

Notes payable at March 31, 2015 and December 31, 2014 are summarized as follows:

	March 31, 2015			December 31, 2014
Notes Payable – Unrelated Party	$	67,545		$	129,032
Notes Payable – Related Party		100,000			100,000
Discount on notes		–			–
Total	$	167,545		$	229,032
Current portion		(67,545	)		(129,032	)
Long-term portion	$	100,000		$	100,000

Notes Payable – Unrelated Party

On March 12, 2009, the Company entered into a preferred debenture agreement with a shareholder for $20,000. The note bore interest at 12% per year and matured on September 12, 2009. In conjunction with the preferred debenture, the Company issued 2,000,000 warrants to purchase its Common Stock, exercisable at $0.10 per share and expired on March 12, 2014. As a result of the warrants issued, the Company recorded a $20,000 debt discount during 2009 which has been fully amortized. The Company assigned all of its receivables from consumer activations of the rewards program as collateral on this debenture. On March 24, 2011, the Company amended the note and the principal balance was reduced to $15,000. The Company was due to pay annual principal payments of $5,000 plus accrued interest beginning March 12, 2012. On July 20, 2011, the Company repaid $5,000 of the note. As of December 31, 2012, the warrants had not been exercised. As of March 31, 2015, the Company is in default on this debenture. The balance of the note was $10,989 and $10,989 at March 31, 2015 and December 31, 2014, respectively.

The balance of $56,556 in notes payable to unrelated party was due to the auto loan for the vehicles used in the Pizza restaurants.

Notes Payable – Related Party

On September 7, 2011, the Company entered into a Promissory Note agreement (“Note 1”) with a related party for $50,000. Note 1 bears interest at 8% per year and matures on September 7, 2016. Interest is payable annually on the anniversary of Note 1, and the principal and any unpaid interest will be due upon maturity. In conjunction with Note 1, the Company issued 2,500,000 shares of its Common Stock to the lender. As a result of the shares issued in conjunction with Note 1, the Company recorded a $50,000 debt discount during 2011. The balance of Note 1, net of debt discount, was $50,000 and $50,000 at March 31, 2015 and December 31, 2014, respectively.

On November 17, 2011, the Company entered into a Promissory Note agreement (“Note 2”) with a related party for $50,000. Note 2 bears interest at 8% per year and matures on November 17, 2016. Interest is payable annually on the anniversary of Note 2, and the principal and any unpaid interest will be due upon maturity. In conjunction with Note 2, the Company issued 2,500,000 shares of its Common Stock to the lender. As a result of the shares issued in conjunction with Note 2, the Company recorded a $50,000 debt discount during 2011. The balance of Note 2, net of debt discount, was $50,000 and $50,000 at March 31, 2015 and December 31, 2014, respectively.

The following is a schedule showing the future minimum loan payments in the future 5 years.

Year ending December 31,
2015		67,545
2016		100,000
2017		0
2018		0
2019		0
Total	$	167,545

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6. Convertible Notes Payable

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Convertible Notes Payable

Some of the Convertible Notes issued as described below included an anti-dilution provision that allowed for the adjustment of the conversion price. The Company considered the guidance provided by the FASB in “Determining Whether an Instrument Indexed to an Entity’s Own Stock,” the result of which indicates that the instrument is not indexed to the issuer’s own stock. Accordingly, the Company determined that, as the conversion price of the Notes issued in connection therewith could fluctuate based future events, such prices were not fixed amounts. As a result, the Company determined that the conversion features of the Notes issued in connection therewith are not considered indexed to the Company’s stock and characterized the value of the conversion feature of such notes as derivative liabilities upon issuance.

Convertible notes at March 31, 2015 and December 31, 2014 are summarized as follows:

	March 31, 2015		December 31, 2014
Convertible Notes Payable – Unrelated Party	$	9,000	$	9,000
Convertible Notes Payable – Related Party		165,000		165,000
Discount on notes		–		–
Total - Current	$	174,000	$	174,000

Convertible Notes Payable – Unrelated Party

On April 17, 2014, the Company entered into an unsecured Convertible Note (“Note 3”) in the amount of $9,000. Note 3 was convertible into Common Shares of the Company at $0.005 per share at the option of the holder. Note 3 bore interest at eight percent per year, matured on June 17, 2014, and was unsecured. All principal and unpaid accrued interest was due at maturity. As of March 31, 2015, the Company is in default on Note 3. The balance of the note was $9,000 and $9,000 at March 31, 2015 and December 31, 2014, respectively.

Convertible Notes Payable – Related Party

On April 21, 2008, the Company entered into an unsecured Convertible Debenture (“Debenture 1”) with a shareholder in the amount of $150,000. Debenture 1 was convertible into Common Shares of the Company at $0.03 per share at the option of the holder no earlier than August 21, 2008. Debenture 1 bore interest at 12% per year, matured in August 2009, and was unsecured. All principal and unpaid accrued interest was due at maturity. In conjunction with the Debenture 1, the Company also issued warrants to purchase 5,000,000 shares of the Company’s Common Stock at $0.03 per share. The warrants expired on April 20, 2013. As a result of issued warrants, the Company recorded a $150,000 debt discount during 2008 which has been fully amortized. The Company is in default on Debenture 1, and the warrants have not been exercised. The balance of Debenture 1 was $150,000 and $150,000 at March 31, 2015 and December 31, 2014, respectively.

On March 11, 2009, the Company entered into an unsecured Convertible Debenture (“Debenture 2”) with a shareholder in the amount of $15,000. Debenture 2 was convertible into Common Shares of the Company at $0.03 per share at the option of the holder. Debenture 2 bore interest at 12% per year, matured on March 11, 2014, and was unsecured. All principal and unpaid accrued interest was due at maturity. The balance of Debenture 2 was $15,000 and $15,000 at March 31, 2015 and December 31, 2014, respectively.

The following is a schedule showing the future minimum loan payments in the future 5 years.

Year ending December 31,
2015	$	174,000
2016		0
2017		0
2018		0
2019		0
Total	$	174,000

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7. Payroll Taxes

3 Months Ended

Mar. 31, 2015

Compensation Related Costs [Abstract]

Payroll Taxes

The Company previously reported that it has failed to remit payroll tax payments since 2006, as required by various taxing authorities. Payroll taxes and estimated penalties were accrued in recognition of accrued salaries subsequently settled via stock issue and other agreements that did not result in reportable or taxable payroll transactions. These accruals were reversed for prior years, and a similar estimated accrual established for 2014. As of March 31, 2015 and December 31, 2014, the Company estimated the amount of taxes, interest, and penalties that the Company could incur as a result of payroll related taxes and penalties to be $39,530 and $38,400, respectively.

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8. Net Loss Per Share

3 Months Ended

Mar. 31, 2015

Earnings Per Share [Abstract]

Net Loss Per Share

Basic net loss per share is computed using the weighted average number of common shares outstanding during the periods. There were no dilutive earnings per share for the three months ended March 31, 2015 and 2014 due to net loss during the periods.  

The following table sets forth the computation of basic net loss per share for the periods indicated:

	For the three months ended
	March 31, 2015			March 31, 2014
Numerator:
- Net loss	$	(124,491	)	$	(107,786	)
Denominator:
- Weighted average common shares outstanding		4,952,159			89,306
Basic loss per share	$	(0.03	)	$	(1.21	)

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9. Capital Stock

3 Months Ended

Mar. 31, 2015

Equity [Abstract]

Capital Stock

During the three months ended March 31, 2015, 383,479 shares of Series “B” Preferred Stock were converted into 1,529,726 shares of Common Stock of the Company per the preferred shareholder’s instruction.

During the three months ended March 31, 2015, the Company issued 33,197 shares of Series “B” Preferred stock and 4 shares of Series “C” Preferred Stock to several investors for total cash payment of $82,500 pursuant to the executed subscription agreements.

During the three months ended March 31, 2015, the Company issued 6,249 shares of Series “F-1” Preferred stock and 1 share of Series “C” Preferred Stock to an investor for total cash payment of $25,000 pursuant to the executed subscription agreement.

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10. Commitments and Contingencies

3 Months Ended

Mar. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Operating Leases

The Company had operating leases of $65,703 for the three months ended March 31, 2015, consisting of the followings. There was no rent expense for the three months ended March 31, 2014 as such office space was contributed at no cost by Daniel Thompson, the imputed effects of which are immaterial to the consolidated financial statements taken as a whole.

	For the three months ended
	March 31, 2015		March 31, 2014
Restaurants	$	43,777	$	–
Lot		13,081		–
Office		7,300		–
Equipment Rentals		1,545		–
Total	$	65,703	$	–

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11. Segment Reporting

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Segment Reporting

The Company has two reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information:  (1) Mobile home lease (We Three), and (2) Company-owned Pizza Restaurants (Romeo’s NY Pizza).  These segments are a result of differences in the nature of the products and services sold. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the two operating segments. Other revenue consists of nonrecurring items.

The mobile home lease segment establishes mobile home business as an option for a homeowner wishing to avoid large down payments, expensive maintenance costs, monthly mortgage payments and high property taxes. If bad credit is an issue preventing people from purchasing a traditional house, the Company will provide a financial leasing option with "0" interest on the lease providing a "lease to own" option for their family home.

The Company-owned Pizza Restaurant segment includes sales and operating results for all Company-owned restaurants.  Assets for this segment include equipment, furniture and fixtures for the Company-owned restaurants.

Corporate administration and other assets primarily include the deferred tax asset, cash and short-term investments, as well as furniture and fixtures located at the corporate office and trademarks and other intangible assets.  All assets are located within the United States.

Summarized in the following tables are net sales and operating revenues, depreciation and amortization expense, income from continuing operations before taxes, capital expenditures and assets for the Company's reportable segments as of and for the three months ended March 31, 2015:

	March 31, 2015
Revenues:
We Three	$	41,748
Romeo’s NY Pizza		377,120
Others		10,945
Consolidated revenues	$	429,813
Depreciation:
We Three	$	28,993
Romeo’s NY Pizza		272,406
Others		0
Consolidated depreciation	$	301,399
Income (Loss) before taxes
We Three	$	9,286
Romeo’s NY Pizza		68,158
Others		(201,935	)
Consolidated loss before taxes	$	(124,491	)
Assets:
We Three	$	203,704
Romeo’s NY Pizza		153,923
Others		940,685
Combined assets	$	1,298,312

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12. Subsequent Events

3 Months Ended

Mar. 31, 2015

Subsequent Events [Abstract]

Subsequent Events

First Acquisition:

As previously disclosed on June 30, 2016, the Company completed the acquisition of Titancare, LLC. The acquisition became effective (the “Effective day”) on June 27, 2016, a Pennsylvania At Home Care franchise. The acquisition is subject to Franchisor approval and the completion of an independent audit.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of Titan, par value $0.17 per share ("Titan Preferred Class Stock"), was converted into $0.17 preferred shares (the "Stock Consideration") of the Company’s Preferred Class “G” Stock, par value $0.001 per share ("CDIF Preferred “G” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred Titan stockholders at $0.17 per share with a conversion rate of 1 to 1.3 Common Stock payable to Titan shareholders of record as of the close of business on June 27, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of Titan to certain parties designated the Company, which closed on June 27, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

Pending Franchisor approval and the completion of the independent audit, CDIF will issue approximately 977,247 shares of CDIF Preferred “G” Shares to Titancare shareholders as Stock Consideration in the Acquisition. Based on the price of CDIF’s Common stock as of June 27 and 29, 2016 at $0.17 per share, the acquisition consideration represents an approximate value of $166,132. The LLC has filed to convert to a Pennsylvania Corporation.

Second Acquisition:

As previously disclosed on June 29, 2016, the Company completed the acquisition of York County In Home Care, Inc. The acquisition became effective (the “Effective day”) on June 27, 2016, a Pennsylvania At Home Care franchise. The acquisition is subject to Franchisor approval and the completion of an independent audit.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of York, par value $0.17 per share ("York Preferred Class Stock"), was converted into $0.17 preferred shares (the "Stock Consideration") of the Company’s Preferred Class “G” Stock, par value $0.001 per share ("CDIF Preferred “G” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred York stockholders at $0.17 per share with a conversion rate of 1 to 1.3 Common Stock payable to York shareholders of record as of the close of business on June 29, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of York to certain parties designated by the Company, which closed on June 29, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

Pending Franchisor approval and the completion of the independent audit, CDIF will issued approximately 8,235,294 shares of CDIF Preferred “G” Shares as Stock Consideration in the Acquisition. Based on the price of the Company’s Preferred “G” Class of stock on June 29, 2016. The acquisition consideration (based on the value of $0.17 in CDIF Preferred Stock, represents approximately $1,400,000.00.

Third Acquisition:

On August 10^th, 2016, Cardiff International, Inc. (CDIF) completed the acquisition of Refreshment Concepts, LLC. The acquisition became effective (the "Effective day") on August 10^th, 2016.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of Refreshment Concepts, par value $0.20 per share ("Refreshment Concepts Preferred Class Stock"), was converted into $0.20 preferred shares (the "Stock Consideration") of CDIF’s Preferred Class “H” Stock, par value $0.001 per share ("CDIF Preferred “H” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred Refreshment Concepts stockholders at $0.20 per share with a conversion rate of 1 to 1.25 Common Stock payable to Refreshment Concepts shareholders of record as of the close of business on July 22, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of Refreshment Concepts to certain parties designated by CDIF, which closed on July 22, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

CDIF issued approximately 1,440,000 shares of CDIF Preferred “H” Shares as Stock Consideration in the Acquisition. Based on the price of CDIF’s Preferred “H” Class of stock on July 1^st, 2016. The acquisition consideration (based on the value of $0.20 in CDIF Preferred Stock, represents approximately $288,000.00. The LLC has filed to convert to a Georgia Corporation. An amended 8K will be filed with audited financials by October 10^th, 2016.

Forth Acquisition

On August 10^th, 2016, Cardiff International, Inc. (CDIF) completed the acquisition of F.D.R. Enterprises. The acquisition became effective (the "Effective day") on August 10th, 2016.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of F.D.R. Enterprises par value $0.20 per share ("F.D.R. Enterprises Preferred Class Stock"), was converted into $0.20 preferred shares (the "Stock Consideration") of CDIF’s Preferred Class “H” Stock, par value $0.001 per share ("CDIF Preferred “H” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred F.D.R. Enterprises stockholders at $0.20 per share with a conversion rate of 1 to 1.25 Common Stock payable to F.D.R. Enterprises shareholders of record as of the close of business on July 22, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of F.D.R. Enterprises to certain parties designated by CDIF, which closed on July 22, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

CDIF issued approximately 1,206,870 shares of CDIF Preferred “H” Shares as Stock Consideration in the Acquisition. Based on the price of CDIF’s Preferred “H” Class of stock on July 1^st, 2016. The acquisition consideration (based on the value of $0.20 in CDIF Preferred Stock, represents approximately $241,374.00. The LLC has filed to convert to a Tennessee Corporation. An amended 8K will be filed with audited financials by October 10^th, 2016.

Fifth Acquisition

On August 10^th, 2016, Cardiff International, Inc. (CDIF) completed the acquisition of Repicci’s Franchise Group. The acquisition became effective (the "Effective day") on August 10^th, 2016.

In connection with the closing of the acquisition, at the Effective Time, each outstanding class of preferred shares of Repicci’s Franchise Group par value $0.20 per share ("Repicci’s Franchise Group Preferred Class Stock"), was converted into $0.20 preferred shares (the "Stock Consideration") of CDIF’s Preferred Class “H” Stock, par value $0.001 per share ("CDIF Preferred “H” Stock"). The preferred share Consideration was adjusted as a result of the authorization and declaration of a special distribution to the preferred Repicci’s Franchise Group stockholders at $0.20 per share with a conversion rate of 1 to 1.25 Common Stock payable to Repicci’s Franchise Group shareholders of record as of the close of business on July 22, 2016 (the "Special Conversion"). The Special Conversion right is granted as a result of the closing of the sale of certain interests in assets of Repicci’s Franchise Group to certain parties designated by CDIF, which closed on July 22, 2016 (the "Asset Sale"). Pursuant to the terms of the Acquisition.

CDIF issued approximately 1,770,000 shares of CDIF Preferred “H” Shares as Stock Consideration in the Acquisition. Based on the price of CDIF’s Preferred “H” Class of stock on July 1^st, 2016. The acquisition consideration (based on the value of $0.20 in CDIF Preferred Stock, represents approximately $354,000.00. The LLC has filed to convert to a Tennessee Corporation. An amended 8K will be filed with audited financials by October 10^th, 2016.

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1. Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with both generally accepted accounting principles for interim financial information, and the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments (consisting of normal recurring accruals) that are, in the opinion of management, considered necessary for a fair presentation of the results for the interim periods presented. Interim results are not necessarily indicative of results for a full year.

The unaudited condensed consolidated financial statements and related disclosures have been prepared with the presumption that users of the interim financial information have read or have access to the Company’s annual audited consolidated financial statements for the preceding fiscal year. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes for the years ended December 31, 2014 and 2013 thereto contained in the Annual Report on Form 10-K for the year ended December 31, 2014.

Organization and Nature of Operations

Organization and Nature of Operations

Legacy Card Company (“Legacy”) was formed as a Limited Liability Company on August 29, 2001. On April 18, 2005, Legacy converted from a California Limited Liability Company to a Nevada Corporation. On November 10, 2005, Legacy merged with Cardiff International, Inc. (“Cardiff”, the “Company”), a publicly held corporation. In the first quarter of 2013, it was decided to restructure Cardiff into a holding company that adopted a new business model known as "Collaborative Governance," a form of governance enabling businesses to take advantage of the power of a public company. Cardiff began targeting the acquisition of undervalued, niche companies with high growth potential, income-producing commercial real estate properties, and high return investments, all designed to pay a dividend to the Company’s shareholders. The reason for this strategy was to protect the Company’s shareholders by acquiring profitable small- to minimum-sized businesses with little to no debt, seeking support with both financing and management that had the ability to offer a return to investors. The plan is to establish new classes of preferred stock to streamline voting rights, negate debt, and acquire new businesses. By December of 2013, the Company had negated more than 90% of all its debt; by July of 2014, the Company had completed the acquisition of three businesses: We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc. The Company delayed the filing of its Annual Report on Form 10-K (“Form 10-K”) for the year ended December 31, 2014 due to difficulty obtaining information from another acquisition, which was subsequently unwound.

Description of Business

Description of Business

Cardiff is a holding company that adopted a new business model known as "Collaborative Governance.” To date, the Company is not aware of any other domestic holding company using the same business philosophy or governing policies. The Company’s business footprint is to acquire strong companies that meet the following criteria: (1) in business for a minimum of two years; (2) profitable; (3) good management team; (4) little to no debt; and (5) assets of a minimum of $1,000,000. Cardiff continues to practice all business ethics under the Securities Exchange Act of 1934(“1934 Act”) and acknowledges that there are more than 43 successful Business Development Companies subject to the Investment Company Act of 1940 (“1940 Act”), all of which may be considered competition to Cardiff and that are established and available to the public for investment. These companies offer experienced management, dividends and financial security.

To date, Cardiff consists of three subsidiaries: We Three, LLC; Romeo’s NY Pizza; and Edge View Properties, Inc.

Going Concern

Going Concern

The accompanying consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company is in the development stage and, as such, has sustained operating losses since its inception and has negative working capital and an accumulated deficit. These factors raise substantial doubts about the Company’s ability to continue as a going concern. As of March 31, 2015, the Company had shareholders’ deficit of $175,688. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. As a result, the Company’s independent registered public accounting firm, in its report on the Company’s December 31, 2014 consolidated financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern.

The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations.

Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements up to ASU 2016-13, and does not believe the future adoption of any such pronouncements may be expected to cause a material impact on its consolidated financial condition or the consolidated results of its operations.

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2. Plant and Equipment, Net (Tables)

3 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

Schedule of Plant and Equipment

	March 31, 2015			December 31, 2014
Furniture, fixture and equipment	$	277,263		$	268,055
Leasehold improvements		581,519			545,830
	$	858,782		$	813,885
Less: accumulated depreciation		(309,652	)		(279,673	)
Plant and equipment, net	$	549,130		$	534,212

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3. Accrued Expenses (Tables)

3 Months Ended

Mar. 31, 2015

Payables and Accruals [Abstract]

Accrued expenses

	March 31, 2015		December 31, 2014
Accrued salaries	$	510,000	$	450,000
Accrued expenses - other		301,046		176,330
Total	$	811,046	$	626,330

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5. Notes Payable (Tables)

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Schedule of notes payable

	March 31, 2015			December 31, 2014
Notes Payable – Unrelated Party	$	67,545		$	129,032
Notes Payable – Related Party		100,000			100,000
Discount on notes		–			–
Total	$	167,545		$	229,032
Current portion		(67,545	)		(129,032	)
Long-term portion	$	100,000		$	100,000

Future minimum loan payments

Year ending December 31,
2015		67,545
2016		100,000
2017		0
2018		0
2019		0
Total	$	167,545

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6. Convertible Notes Payable (Tables)

3 Months Ended

Mar. 31, 2015

Debt Disclosure [Abstract]

Convertible notes

	March 31, 2015		December 31, 2014
Convertible Notes Payable – Unrelated Party	$	9,000	$	9,000
Convertible Notes Payable – Related Party		165,000		165,000
Discount on notes		–		–
Total - Current	$	174,000	$	174,000

Schedule of future minimum loan payments for convertible notes payable

Year ending December 31,
2015	$	174,000
2016		0
2017		0
2018		0
2019		0
Total	$	174,000

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8. Net Loss Per Share (Tables)

3 Months Ended

Mar. 31, 2015

Earnings Per Share [Abstract]

Net Loss Per Share

	For the three months ended
	March 31, 2015			March 31, 2014
Numerator:
- Net loss	$	(124,491	)	$	(107,786	)
Denominator:
- Weighted average common shares outstanding		4,952,159			89,306
Basic loss per share	$	(0.03	)	$	(1.21	)

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10. Commitments and Contingencies (Tables)

3 Months Ended

Mar. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Operating Leases

	For the three months ended
	March 31, 2015		March 31, 2014
Restaurants	$	43,777	$	–
Lot		13,081		–
Office		7,300		–
Equipment Rentals		1,545		–
Total	$	65,703	$	–

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11. Segment Reporting (Tables)

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Segment reporting

	March 31, 2015
Revenues:
We Three	$	41,748
Romeo’s NY Pizza		377,120
Others		10,945
Consolidated revenues	$	429,813
Depreciation:
We Three	$	28,993
Romeo’s NY Pizza		272,406
Others		0
Consolidated depreciation	$	301,399
Income (Loss) before taxes
We Three	$	9,286
Romeo’s NY Pizza		68,158
Others		(201,935	)
Consolidated loss before taxes	$	(124,491	)
Assets:
We Three	$	203,704
Romeo’s NY Pizza		153,923
Others		940,685
Combined assets	$	1,298,312

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1. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Shareholders' deficit	$ (175,688)	$ (158,698)

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2. Plant and Equipment, Net (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Furniture, fixture and equipment	$ 277,263	$ 268,055
Leasehold improvements	581,519	545,830
Plant and equipment, gross	858,782	813,885
Less: accumulated depreciation	(309,652)	(279,673)
Plant and equipment, net	$ 549,130	$ 534,212

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2. Plant and Equipment, Net (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 29,979	$ 0

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3. Accrued Expenses (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Accrued salaries	$ 510,000	$ 450,000
Accrued expenses - other	301,046	176,330
Accrued expenses	$ 811,046	$ 626,330

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4. Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Due to officer/shareholder	$ 86,652		$ 106,943
Accrued salaries	510,000		450,000
Thompson [Member]
Due to officer/shareholder	86,305
Accrued salaries	322,500
Officer salary	60,000	$ 75,000
Former President [Member]
Accrued salaries	187,500		0
Officer salary			$ 187,500
Chief Operating Officer [Member]
Accrued salaries	45,000
Officer salary	45,000
Chief Executive Officer [Member]
Accrued salaries	45,000
Officer salary	$ 45,000

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5. Notes Payable (Details - Notes Payable) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Notes Payable - Unrelated Party	$ 67,545	$ 129,032
Notes Payable - Related Party	100,000	100,000
Discount on notes	0	0
Total	167,545	229,032
Current portion	(67,545)	(129,032)
Long-term portion	$ 100,000	$ 100,000

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5. Notes Payable (Details - Payments) - Notes Payable [Member]	Mar. 31, 2015 USD ($)
Year ended 2015	$ 67,545
Year ended 2016	100,000
Year ended 2017	0
Year ended 2018	0
Year ended 2019	0
Total debt	$ 167,545

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5. Notes Payable (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Notes Payable - Unrelated Party	$ 67,545	$ 129,032
Notes Payable - Related Party	100,000	100,000
Auto Loan [Member]
Notes Payable - Unrelated Party	56,556	56,556
Note 1 [Member]
Notes Payable - Related Party	$ 50,000	50,000
Debt maturity date	Sep. 07, 2016
Note 2 [Member]
Notes Payable - Related Party	$ 50,000	50,000
Debt maturity date	Nov. 17, 2016
Shareholder [Member]
Notes Payable - Unrelated Party	$ 10,989	$ 10,989

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6. Convertible Notes Payable (Details - Convertible notes) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Convertible notes	$ 174,000	$ 174,000
Unrelated Party [Member]
Convertible notes	9,000	9,000
Related Party [Member]
Convertible notes	165,000	165,000
Convertible Debt [Member]
Discount on notes	$ 0	$ 0

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6. Convertible Notes Payable (Details - Minimum payments) - Convertible Notes Payable [Member]	Mar. 31, 2015 USD ($)
Year ended 2015	$ 174,000
Year ended 2016	0
Year ended 2017	0
Year ended 2018	0
Year ended 2019	0
Total debt	$ 174,000

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6. Convertible Notes Payable (Details Narrative) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Convertible notes	$ 174,000	$ 174,000
Convertible Debt [Member] | Unrelated Party [Member]
Convertible notes	150,000	150,000
Convertible Debt [Member] | Shareholder [Member]
Convertible notes	$ 15,000	$ 15,000

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7. Payroll Taxes (Details Narrative) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Compensation Related Costs [Abstract]
Accrued payroll taxes	$ 39,530	$ 38,400

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8. Net Loss Per Share (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Numerator:
Net loss	$ (124,491)	$ (107,786)
Denominator:
Weighted-average common shares outstanding	4,952,159	89,306
Basic loss per share	$ (.03)	$ (1.21)

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9. Capital Stock (Details Narrative)	3 Months Ended
	Mar. 31, 2015 USD ($) shares
Series B Preferred Stock [Member]
Preferred stock converted, shares converted	383,479
Preferred stock converted, common shares issued	1,529,726
Stock issued, shares issued	33,197
Series C Preferred Stock [Member]
Stock issued, shares issued	5
Series F-1 Preferred Stock [Member]
Stock issued, shares issued	6,249
Series B and C Preferred Stock [Member] | Several Investors [Member]
Proceeds from issuance of stock | $	$ 82,500
Series F-1 and Series C Preferred Stock [Member] | An Investor [Member]
Proceeds from issuance of stock | $	$ 25,000

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10. Commitments and Contingencies (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Operating Leases	$ 65,703	$ 0
Restaurants [Member]
Operating Leases	43,777	0
Lot [Member]
Operating Leases	13,081	0
Office [Member]
Operating Leases	7,300	0
Equipment Rentals [Member]
Operating Leases	$ 1,545	$ 0

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11. Segment Reporting (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Revenues	$ 429,813	$ 0
Depreciation	301,399
Income (loss) before taxes	(124,491)
Assets	1,298,312
We Three, LLC [Member]
Revenues	41,748
Depreciation	28,993
Income (loss) before taxes	9,286
Assets	203,704
Romeo's NY Pizza [Member]
Revenues	377,120
Depreciation	272,406
Income (loss) before taxes	68,158
Assets	153,923
Others [Member]
Revenues	10,945
Depreciation	0
Income (loss) before taxes	(201,935)
Assets	$ 940,685