Attached files

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EX-31.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER - Kaya Holdings, Inc.kays10ka070915ex31_1.htm
EX-32.1 - CERTIFICATION - Kaya Holdings, Inc.kays10ka070915ex32_1.htm
EX-23.2 - CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM - Kaya Holdings, Inc.kays10ka070915ex23_2.htm
EX-32.2 - CERTIFICATION - Kaya Holdings, Inc.kays10ka070915ex32_2.htm
EX-31.2 - CERTIFICATION OF CHIEF FINANCIAL OFFICER - Kaya Holdings, Inc.kays10ka070915ex31_2.htm

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-K/A

 

AMENDMENT NO. 2 TO

 

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

 

For the fiscal year ended December 31, 2014

 

Commission File No. 333-177532

 

KAYA HOLDINGS, INC.  

 

(Exact name of registrant as specified in its charter)

 

Delaware   90-0898007
(State of other jurisdiction of incorporation or organization)   (I.R.S. Employer Identification No.)

 

305 South Andrews Avenue, Suite 209, Fort Lauderdale, Florida, 33301

(Address of principal executive offices) (Zip Code)

 

954/534-7895

(Registrant’s telephone number, including area code)

 

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

 

Name of each exchange on which registered – Not applicable

 

Securities registered under Section 12(g) of the Exchange Act: None

 

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

 

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

 

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

 

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

 

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

   
 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of “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 [x] No

 

The aggregate market value of the voting stock held by non-affiliates of the Registrant was approximately $4,713,667 as of March 31, 2015 based on the closing price of $0.08 of the Company’s common stock on the Over-the-Counter Bulletin Board on March 31, 2015. For purposes of the foregoing computation, all executive officers, directors and 10% beneficial owners of the Registrant are deemed to be affiliates.

 

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date. There were 85,989,325 shares of common stock outstanding as of April 15, 2015.

 

DOCUMENTS INCORPORATED BY REFERENCE: No documents are incorporated by reference into this Report except those Exhibits so incorporated as set forth in the Exhibit index.

   
 

 

EXPLANATORY NOTE

 

The sole purpose of this Amendment is to file Exhibit 23.2, the Consent of Bongiovanni & Associates, P.A., our independent registered public accounting firm, to the incorporation by reference in the Company’s previously filed Registration Statements on Form S-8, File No. 333-186566, which was declared effective on February 11, 2013, of their report dated April 15, 2015 relating to their audit of the consolidated financial statements of KAYS which appear in the Annual Report on Form 10-K of the Company for the year ended December 31, 2014.

 

All references herein to “we, “us,” “our,” “KAYS” or “the Company” refer to Kaya Holdings, Inc., a Delaware corporation f/k/a/ Alternative Fuels Americas, Inc.

 

PART IV

 

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

 

a)The following documents are filed as part of this Annual Report:

 

1.Financial Statements – The following Consolidated Financial Statements of the Company are contained in Item 8 of this Annual Report on Form 10-K:

 

Report of Independent Registered Public Accountants

 

Consolidated Balance Sheets at December 31, 2013 and 2014

 

Consolidated Statements of Operations for the years ended December 31, 2013 and 2014

 

Consolidated Statements of Stockholders’ Deficit for the years ended December 31, 2013 and 2014

 

Consolidated Statements of Cash Flows for the years ended December 31, 2013 and 2014

 

Notes to the Consolidated Financial Statements.

 

2.Financial Statement Schedules were omitted, as they are not required or are not applicable, or the required information is included in the Consolidated Financial Statements.

 

3.Exhibits – The following exhibits are filed with this report or are incorporated herein by reference to a prior filing, in accordance with Rule 12b-32 under the Securities Exchange Act of 1934.

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b)Exhibits

Description
3.1 Certificate of Incorporation, as amended
10.1 2011 Stock Incentive Plan +
10.2 Agrarian Parcel Lease Agreement by and between Agr Unito S.A. and Kaya Holdings, Inc.
10.3 Lease Agreement and Sale of Plantation by and between Registrant and Tempate S.A.
10.4 Form of 8% Convertible Promissory Note
10.5 Consulting Agreement between Registrant and Tudog International Consulting, Inc. +
10.6 Office Lease for premises located at 305 South Andrews Avenue, Suite 209, Fort Lauderdale, FL 33301
10.7 Letter Agreement effective December 1, 2011 between Registrant and Ilan Sarid
10.8 Amendment to Consulting Agreement between Registrant and Tudog International Consulting, Inc. +
10.9 Amendment to Consulting Agreement between Registration and The Tudog Group +
23.1 Consent of De Meo, Young, McGrath, Independent Certified Public Accountants
23.2 Consent of Bongiovanni & Associates, P.A., Independent Registered Public Accounting Firm*

31.1

Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Rule 130-14 of the Securities Exchange Act of 1934, as amended, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 *

31.2 Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Rule 130-14 of the Securities Exchange Act of 1934, as amended, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 *
32.1 Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350
as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002 *
32.2 Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350
as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002 *

 

+ Management compensation arrangement.
* Filed herewith.  All other Exhibits previously filed.

 

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SIGNATURES

 

In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly caused this Amendment No. 2 to Annual Report on Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized.

 

Dated: July 9, 2015

 

 

  KAYA HOLDINGS, INC.
     
  By: /s/ Craig Frank
    Craig Frank
    Chairman of the Board, President, Chief Executive Officer, Acting Chief Financial Officer and Director (Principal Executive, Financial and Accounting Officer)

  

In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, this Amendment No. 2 to its Annual Report on Form 10-K has been signed below by the following persons on behalf of the Company and in the capacities and on the dates indicated.

 

Signature     Title       Date  
                 
/s/ Craig Frank     Chairman of the Board, President, Chief Executive Officer, Acting Chief Financial Officer and Director (Principal Executive, Financial and Accounting Officer)       July 9, 2015  
Craig Frank              
                 

/s/ Carrie Schwarz

    Director       July 9, 2015  
Carrie Schwarz                
                 
/s/ Jordi Arimany     Director       July 9, 2015  
Jordi Arimany                

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