theglobe.com (TGLO) 10-Q 10 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 01, 2016
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Entity Registrant Name	THEGLOBE COM INC
Entity Central Index Key	1,066,684
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	TGLO
Entity Common Stock, Shares Outstanding		441,484,838

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current Assets:
Cash	$ 2,504	$ 20,585
Prepaid expenses	4,494	4,997
Total current assets	6,998	25,582
Current Liabilities:
Accounts payable to related party	709,570	529,570
Accrued compensation due to related parties	130,769	130,769
Accounts payable	4,220	101
Accrued expenses and other current liabilities	25,000	26,000
Accrued interest due to related party	413,262	373,234
Notes payable due to related party	550,000	500,000
Total current liabilities	1,832,821	1,559,674
Stockholders' Deficit:
Common stock, $0.001 par value; 500,000,000 shares authorized; 441,484,838 issued and outstanding at September 30, 2016 and December 31, 2015	441,485	441,485
Additional paid-in capital	294,301,845	294,301,845
Accumulated deficit	(296,569,153)	(296,277,422)
Total stockholders' deficit	(1,825,823)	(1,534,092)
Total liabilities and stockholders’ deficit	$ 6,998	$ 25,582

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Sep. 30, 2016	Dec. 31, 2015
Common stock,par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	441,484,838	441,484,838
Common stock, shares, outstanding	441,484,838	441,484,838

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Net Revenue	$ 0	$ 0	$ 0	$ 0
Operating Expenses:
General and administrative	28,467	22,280	71,230	66,502
Related party transactions	60,000	60,000	180,000	180,000
Total Operating Expenses	88,467	82,280	251,230	246,502
Operating Loss from Continuing Operations	(88,467)	(82,280)	(251,230)	(246,502)
Other Income (Expense), net:
Related party interest expense	(13,863)	(12,602)	(40,027)	(37,397)
Related party other income	0	0	0	149,625
Increase (Decrease) in Prepaid Expense and Other Assets	(13,863)	(12,602)	(40,027)	112,228
Loss from Continuing Operations Before Income Tax	(102,330)	(94,882)	(291,257)	(134,274)
Income Tax Provision	0	0	0	0
Loss from Continuing Operations	(102,330)	(94,882)	(291,257)	(134,274)
Discontinued Operations, net of tax:	(99)	0	(474)	40,560
Net Loss	$ (102,429)	$ (94,882)	$ (291,731)	$ (93,714)
Income Per Share - Basic and Diluted:
Continuing Operations (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Discontinued Operations (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Weighted Average Common Shares Outstanding (in shares)	441,484,838	441,484,838	441,484,838	441,484,838

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows from Operating Activities:
Net loss	$ (291,731)	$ (93,714)
Add back: (income) loss from discontinued operations	474	(40,560)
Net loss from continuing operations	(291,257)	(134,274)
Changes in operating assets and liabilities
Prepaid and other current assets	503	445
Accounts payable to related party	180,000	180,000
Accounts payable	4,119	(225)
Accrued expenses and other current liabilities	(1,000)	(1,050)
Accrued interest due to related party	40,028	37,397
Net cash flows from operating activities of continuing operations	(67,607)	82,293
Net cash flows from operating activities of discontinued operations	(474)	(35,375)
Net cash flows from operating activities	(68,081)	46,918
Cash Flows from Financing Activities:
Borrowings on Notes Payable	50,000	0
Net cash flows from financing activities	50,000	0
Net Increase (Decrease) in Cash and Cash Equivalents	(18,081)	46,918
Cash and Cash Equivalents, at beginning of period	20,585	53
Cash and Cash Equivalents, at end of period	$ 2,504	$ 46,971

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	(1) ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES DESCRIPTION OF THEGLOBE.COM theglobe.com, inc. (the “Company” or “theglobe”) was incorporated on May 1, 1995 On May 9, 2005, the Company exercised an option to acquire all of the outstanding capital stock of Tralliance Corporation (“Tralliance”), an entity which had been designated as the registry for the “.travel” top-level domain through an agreement with the Internet Corporation for Assigned Names and Numbers (“ICANN”). As more fully discussed in Note 3, “Discontinued Operations,” in March 2007, management and the Board of Directors of the Company made the decision to (i) cease all activities related to its computer games businesses, including discontinuing the operations of its magazine publications, games distribution business and related websites; and (ii) discontinue the operating, research and development activities of its VoIP telephony services business and terminate all of the remaining employees of that business. On September 29, 2008, the Company sold its Tralliance business and issued 229,000,000 PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries from their respective dates of acquisition. All significant intercompany balances and transactions have been eliminated in consolidation. UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION The unaudited interim condensed consolidated financial statements of the Company as of September 30, 2016 and for the three and nine months ended September 30, 2016 and 2015 included herein have been prepared in accordance with the instructions for Form 10-Q under the Securities Exchange Act of 1934, as amended, and Article 10 of Regulation S-X under the Securities Act of 1933, as amended. Certain information and note disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations relating to interim condensed consolidated financial statements. In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of the Company at September 30, 2016 and the results of its operations for the three and nine months ended September 30, 2016 and 2015. The results of operations for such periods are not necessarily indicative of results expected for the full year or for any future period. USE OF ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. These estimates and assumptions relate primarily to valuations of accounts payable and accrued expenses. Our estimates, judgments and assumptions are continually evaluated based upon available information and experience. Because of estimates inherent in the financial reporting process, actual results could differ from those estimates. NET INCOME PER SHARE The Company reports basic and diluted net income per common share in accordance with FASB ASC Topic 260, "Earnings Per Share." Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Common equivalent shares consist of the incremental common shares issuable upon the exercise of stock options and warrants (using the treasury stock method). Common equivalent shares are excluded from the calculation if their effect is anti-dilutive. Due to the anti-dilutive effect of potentially dilutive securities or common stock equivalents that could be issued, such securities were excluded from the diluted net loss per common share calculation for all periods presented. Such potentially dilutive securities and common stock equivalents consisted of the following for the periods ended September 30: 2016 2015 Options to purchase common stock — 100,000 RECENT ACCOUNTING PRONOUNCEMENTS Management has determined that all recently issued accounting pronouncements will not have a material impact on the Company’s financial statements or do not apply to the Company’s operations.

LIQUIDITY AND GOING CONCERN CON

LIQUIDITY AND GOING CONCERN CONSIDERATIONS	9 Months Ended
	Sep. 30, 2016
Liquidity and Going Concern Disclosure [Abstract]
Liquidity and Going Concern Disclosure [Text Block]	(2) LIQUIDITY AND GOING CONCERN CONSIDERATIONS The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Accordingly, the condensed consolidated financial statements do not include any adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. However, for the reasons described below, Company management does not believe that cash on hand and cash flow generated internally by the Company will be adequate to fund its limited overhead and other cash requirements beyond a short period of time. These reasons raise significant doubt about the Company’s ability to continue as a going concern. Since 2008, the Company was able to continue operating as a going concern due principally to funding of $ 500,000 2,437,000 May 5, 2015 37,000 50,000 At September 30, 2016, the Company had a net working capital deficit of approximately $ 1,826,000 963,000 710,000 131,000 29,000 During the second quarter of 2015, a former VoIP telephony service vendor agreed to forgive the remaining accounts payable balance of approximately $ 41,000 During the fourth quarter of 2014, the Company derecognized approximately $ 84,000 33,000 296,000 170,000 126,000 1,354,000 1,000,000 As discussed previously, on September 29, 2008, the Company (i) sold the business and substantially all of the assets of its Tralliance Corporation subsidiary to Tralliance Registry Management, and (ii) issued 229,000,000 6,400,000 550,000 413,000 50,000 As additional consideration under the Purchase Transaction, Tralliance Registry Management was obligated to pay an earn-out to theglobe equal to 10 300,000 25,000 37,000 In connection with the closing of the Purchase Transaction, the Company also entered into a Master Services Agreement with an entity controlled by Mr. Egan whereby for a fee of $ 20,000 240,000 Immediately following the closing of the Purchase Transaction, theglobe became a shell company with no material operations or assets, and no source of revenue other than under the Earn-out. It is expected that theglobe’s future operating expenses as a public shell company will consist primarily of expenses incurred under the aforementioned Master Services Agreement and other customary public company expenses, including legal, audit and other miscellaneous public company costs. MANAGEMENT’S PLANS On a short term liquidity basis, the Company must receive the continued indulgence of its primary creditor, Mr. Egan, including the continued forebearance of Mr. Egan and related entities in making demand for payment for amounts outstanding under the Revolving Loan Agreement, the 2016 Promissory Notes and the Master Services Agreement, in order to continue as a going concern. It is the Company’s preference to avoid filing for protection under the U.S. Bankruptcy Code. However, based upon the Company’s current financial condition as discussed above, management believes that additional debt or equity capital will need to be raised in order for theglobe to continue to operate as a going concern on a long-term basis. Any such equity capital would likely come from Mr. Egan, as the Company currently has no access to credit facilities and has traditionally relied on borrowings from related parties to meet short-term liquidity needs. Any such capital would likely result in very substantial dilution in the number of outstanding shares of the Company’s Common Stock. Given theglobe’s current financial condition, it has no intent to seek to acquire or start any new businesses. The Company intends to use the proceeds from the 2016 Promissory Notes and seek other loans from Mr. Egan and related entities, if necessary, to fund its public company operating costs while it explores its options related to the future of theglobe.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	(3) DISCONTINUED OPERATIONS In March 2007, management and the Board of Directors of the Company decided to discontinue the operating, research and development activities of its VoIP telephony services business and terminate all of the remaining employees of the business. 1,000,000 During the fourth quarter of 2012, the Company re-evaluated all remaining liabilities of its VoIP telephony services business in light of the passage of time and applicable state statute of limitation laws. Based upon this re-evaluation, the Company derecognized accounts payable liabilities related to six (6) former telecommunication vendors totaling approximately $ 1,354,000 1,000,000 41,000

DEBT

DEBT	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	(4) DEBT September 30, 2016 December 31, 2015 2008 Revolving Loan Notes due to a related party; due on demand $ 500,000 $ 500,000 2016 Promissory Note due to a related party; due on demand 50,000 — 550,000 $ 500,000 On June 6, 2008, the Company and its subsidiaries, as guarantors, entered into a Revolving Loan Agreement with Dancing Bear Investments, Inc. (“Dancing Bear”), pursuant to which Dancing Bear may loan up to $ 500,000 100,000 400,000 500,000 410,631 373,234 37,397 On May 7, 2009, the Company entered into a Note and Modification Agreement with Dancing Bear, which amended the repayment terms of the Revolving Loan Agreement. In connection with the Credit Line, the Company executed and delivered a promissory note to Dancing Bear in the amount of $ 500,000 10 On March 23, 2016, the Company entered into a $ 50,000 September 22, 2016 10 2,632 On November 7, 2016, the Company entered into a second $ 50,000 the earlier of (i) five (5) business days following any demand for payment, which demand can be made by Dancing Bear at any time; or (ii) an event of default as defined under the promissory note The Company has no ability to repay any of the loans discussed above should Dancing Bear demand payment.

STOCK OPTION PLANS

STOCK OPTION PLANS	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	(5) STOCK OPTION PLANS As of September 30, 2016, there were no shares available for grant under the Company’s stock option plans and remaining stock options outstanding and exercisable expired in August 2016. There were no stock option grants or exercises during each of the nine months ended September 30, 2016 and 2015. Stock option activity during the nine months ended September 30, 2016 was as follows: Total Options Weighted Outstanding at December 31, 2015 100,000 $ 0.14 Granted — Exercised — Expired 100,000 — Outstanding at September 30, 2016 — $ 0.14 Options exercisable at September 30, 2016 — $ 0.14 Stock compensation cost is recognized on a straight-line basis over the vesting period. At September 30, 2016, there was no unrecognized compensation expense related to unvested stock options.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	(6) RELATED PARTY TRANSACTIONS On June 6, 2008 500,000 500,000 500,000 410,631 37,397 10 During the nine months ended September 30, 2016 and 2015, the Company received minimum Earn-out installment payments from Tralliance Registry Management Company LLC (“Tralliance Registry Management”) totaling $ 0 149,625 During both the nine months ended September 30, 2016 and 2015, the Company paid $ 0 180,000 180,000 709,570 On March 23, 2016, the Company entered into a $ 50,000 10 the earlier of (i) five (5) business days following any demand for payment by Dancing Bear, which demand can be made at any time; or (ii) the occurrence of an event of default as defined in the promissory note 2,632 On November 7, 2016, the Company entered into a second $ 50,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	(7) SUBSEQUENT EVENTS The Company’s management evaluated subsequent events through the time of the filing of this report on Form 10-Q. The Company’s management is not aware of any significant events that occurred subsequent to the balance sheet date but prior to the filing of this report that would have a material impact on its consolidated financial statements except for the following: On November 7, 2016, the Company entered into a $ 50,000

ORGANIZATION AND SUMMARY OF S13

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Business Description Policy [Policy Text Block]	DESCRIPTION OF THEGLOBE.COM theglobe.com, inc. (the “Company” or “theglobe”) was incorporated on May 1, 1995 On May 9, 2005, the Company exercised an option to acquire all of the outstanding capital stock of Tralliance Corporation (“Tralliance”), an entity which had been designated as the registry for the “.travel” top-level domain through an agreement with the Internet Corporation for Assigned Names and Numbers (“ICANN”). As more fully discussed in Note 3, “Discontinued Operations,” in March 2007, management and the Board of Directors of the Company made the decision to (i) cease all activities related to its computer games businesses, including discontinuing the operations of its magazine publications, games distribution business and related websites; and (ii) discontinue the operating, research and development activities of its VoIP telephony services business and terminate all of the remaining employees of that business. On September 29, 2008, the Company sold its Tralliance business and issued 229,000,000
Consolidation, Policy [Policy Text Block]	PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries from their respective dates of acquisition. All significant intercompany balances and transactions have been eliminated in consolidation.
Interim Condensed Consolidated Financial Information Policy [Policy Text Block]	UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION The unaudited interim condensed consolidated financial statements of the Company as of September 30, 2016 and for the three and nine months ended September 30, 2016 and 2015 included herein have been prepared in accordance with the instructions for Form 10-Q under the Securities Exchange Act of 1934, as amended, and Article 10 of Regulation S-X under the Securities Act of 1933, as amended. Certain information and note disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations relating to interim condensed consolidated financial statements. In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of the Company at September 30, 2016 and the results of its operations for the three and nine months ended September 30, 2016 and 2015. The results of operations for such periods are not necessarily indicative of results expected for the full year or for any future period.
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. These estimates and assumptions relate primarily to valuations of accounts payable and accrued expenses. Our estimates, judgments and assumptions are continually evaluated based upon available information and experience. Because of estimates inherent in the financial reporting process, actual results could differ from those estimates.
Earnings Per Share, Policy [Policy Text Block]	NET INCOME PER SHARE The Company reports basic and diluted net income per common share in accordance with FASB ASC Topic 260, "Earnings Per Share." Basic earnings per share is computed using the weighted average number of common shares outstanding during the period. Common equivalent shares consist of the incremental common shares issuable upon the exercise of stock options and warrants (using the treasury stock method). Common equivalent shares are excluded from the calculation if their effect is anti-dilutive. Due to the anti-dilutive effect of potentially dilutive securities or common stock equivalents that could be issued, such securities were excluded from the diluted net loss per common share calculation for all periods presented. Such potentially dilutive securities and common stock equivalents consisted of the following for the periods ended September 30: 2016 2015 Options to purchase common stock — 100,000
New Accounting Pronouncements, Policy [Policy Text Block]	RECENT ACCOUNTING PRONOUNCEMENTS Management has determined that all recently issued accounting pronouncements will not have a material impact on the Company’s financial statements or do not apply to the Company’s operations.

ORGANIZATION AND SUMMARY OF S14

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Due to the anti-dilutive effect of potentially dilutive securities or common stock equivalents that could be issued, such securities were excluded from the diluted net loss per common share calculation for all periods presented. Such potentially dilutive securities and common stock equivalents consisted of the following for the periods ended September 30: 2016 2015 Options to purchase common stock — 100,000

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Debt consists of notes payables due to a related party, as summarized below: September 30, 2016 December 31, 2015 2008 Revolving Loan Notes due to a related party; due on demand $ 500,000 $ 500,000 2016 Promissory Note due to a related party; due on demand 50,000 — 550,000 $ 500,000

STOCK OPTION PLANS (Tables)

STOCK OPTION PLANS (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	Stock option activity during the nine months ended September 30, 2016 was as follows: Total Options Weighted Outstanding at December 31, 2015 100,000 $ 0.14 Granted — Exercised — Expired 100,000 — Outstanding at September 30, 2016 — $ 0.14 Options exercisable at September 30, 2016 — $ 0.14

ORGANIZATION AND SUMMARY OF S17

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase common stock	0	100,000

ORGANIZATION AND SUMMARY OF S18

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - shares	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015	Sep. 29, 2008
Significant Accounting Policies [Line Items]
Entity Incorporation, Date of Incorporation	May 1, 1995
Common Stock, Shares Issued	441,484,838	441,484,838	229,000,000

LIQUIDITY AND GOING CONCERN C19

LIQUIDITY AND GOING CONCERN CONSIDERATIONS (Details Textual) - USD ($)

May 05, 2015

Sep. 29, 2008

Mar. 31, 2007

Jun. 30, 2015

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2008

Jun. 30, 2015

Dec. 31, 2015

Liquidity And Going Concern Considerations [Line Items]

Cumulative Amount Received under Earn Out Agreement Since Inception

$ 500,000

Working Capital Deficit, Net

$ 1,826,000

Total Management Service Fees

710,000

Accrued Officers Compensation

131,000

Unsecured Accounts Payable and Accrued Expenses

$ 29,000

Common Stock, Shares Issued

229,000,000

441,484,838

441,484,838

Cancellation Of Convertible Debt

$ 6,400,000

Line Of Credit Facility Accrued Interest

$ 410,631

Earn-Out Payable By Subsidiary Percentage

10.00%

Minimum Earn-Out Payable By Subsidiary

$ 300,000

Increase In Earn-Out Payable By Subsidiary

25,000

Accrued Liabilities, Fair Value Disclosure

$ 126,000

Earn Out Receivable

$ 37,000

Earn Out Expiry period

May 5, 2015

Earn Out Payment Expected To Be Received

$ 37,000

Long-term Line of Credit

500,000

Proceeds from Notes Payable

50,000

$ 0

Notes Payable, Related Parties, Current

550,000

$ 500,000

2016 Promissory Note [Member]

Liquidity And Going Concern Considerations [Line Items]

Proceeds from Notes Payable

50,000

Notes Payable, Related Parties, Current

50,000

$ 0

November 2016 Promissory Note [Member]

Liquidity And Going Concern Considerations [Line Items]

Notes Payable, Related Parties, Current

50,000

Mr Egan [Member]

Liquidity And Going Concern Considerations [Line Items]

Management Service Fees Payable, Per Month

20,000

Management Service Fees Payable, Per Year

240,000

Voip Telephony Service [Member]

Liquidity And Going Concern Considerations [Line Items]

Liabilities Of Disposal Group, Including Discontinued Operation, Derecognized

$ 1,354,000

Disputed Liabilities Of Disposal Group Accounts Payable

$ 1,000,000

$ 1,000,000

Debt Instrument, Decrease, Forgiveness

$ 41,000

Tralliance [Member]

Liquidity And Going Concern Considerations [Line Items]

Disputed Liabilities Of Disposal Group Accounts Payable

$ 33,000

170,000

Accounts Payable Derecognized

$ 84,000

$ 296,000

Earn Out Agreement [Member]

Liquidity And Going Concern Considerations [Line Items]

Cumulative Amount Received under Earn Out Agreement Since Inception

$ 2,437,000

Revolving Loan Agreement [Member]

Liquidity And Going Concern Considerations [Line Items]

Revolving Credit Facility, Principal and Accrued Interest

963,000

Line Of Credit Facility Accrued Interest

$ 413,000

Proceeds from Lines of Credit

$ 500,000

Long-term Line of Credit

$ 550,000

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Textual) - VoIP Telephony Service [Member] - USD ($)	1 Months Ended	3 Months Ended
	Mar. 31, 2007	Jun. 30, 2015	Dec. 31, 2012
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Disposal Group, Including Discontinued Operation, Accrued Liabilities			$ 1,354,000
Liabilities of Disposal Group, Disputed			1,000,000
Disputed Liabilities Of Disposal Group Accounts Payable	$ 1,000,000		$ 1,000,000
Debt Instrument, Decrease, Forgiveness		$ 41,000

DEBT (Details)

DEBT (Details) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Due to Related Party	$ 550,000	$ 500,000
2008 Revolving Loan Notes [Member]
Short-term Debt [Line Items]
Due to Related Party	500,000	500,000
2016 Promissory Note [Member]
Short-term Debt [Line Items]
Due to Related Party	$ 50,000	$ 0

DEBT (Details Textual)

DEBT (Details Textual) - USD ($)	Nov. 07, 2016	Mar. 23, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Jun. 06, 2008
Short-term Debt [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity								$ 500,000
Line of Credit Facility, Current Borrowing Capacity								100,000
Line of Credit Facility, Remaining Borrowing Capacity								$ 400,000
Line of Credit Facility, Amount Outstanding			$ 500,000		$ 500,000
Accrued interest due to related party			413,262		413,262		$ 373,234
Related party interest expense			13,863	$ 12,602	40,027	$ 37,397
Notes Payable, Related Parties, Current			$ 550,000		$ 550,000		500,000
Accounts Payable, Interest-bearing, Interest Rate			10.00%		10.00%
Line of Credit Facility, Description					Under the terms of the Note Modification Agreement, from and after June 6, 2009 (the original maturity date of the Credit Line), all amounts due under the Revolving Loan Agreement, including principal and accrued interest, will be due and payable by the Company in one lump sum on the earlier of (i) five (5) business days following any demand for payment, which demand can be made by Dancing Bear at any time; or (ii) upon the occurrence of an event of default, as defined in the Revolving Loan Agreement.
Subsequent Event [Member]
Short-term Debt [Line Items]
Proceeds from Related Party Debt	$ 50,000
2016 Promissory Note [Member]
Short-term Debt [Line Items]
Accrued interest due to related party			$ 2,632		$ 2,632
Notes Payable, Related Parties, Current			50,000		50,000		$ 0
Proceeds from Related Party Debt		$ 50,000
Debt Instrument, Maturity Date		Sep. 22, 2016
Debt Instrument, Interest Rate, Stated Percentage		10.00%
March 2016 Promissory Note [Member]
Short-term Debt [Line Items]
Accrued interest due to related party			$ 2,632		$ 2,632
Debt Instrument, Maturity Date, Description		the earlier of (i) five (5) business days following any demand for payment, which demand can be made by Dancing Bear at any time; or (ii) an event of default as defined under the promissory note

STOCK OPTION PLANS (Details)

STOCK OPTION PLANS (Details)	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Share Based Compensation Stock Options Activity [Line Items]
Outstanding - Number of Options	100,000
Granted - Number of Options	0
Exercised - Number of Options	0
Expired - Number of Options	100,000
Outstanding - Number of Options	0
Exercisable - Number of Options	0
Outstanding-Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 0.14
Expired-Weighted Average Exercise Price (in dollars per share) | $ / shares	0
Outstanding-Weighted Average Exercise Price (in dollars per share) | $ / shares	0.14
Exercisable-Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 0.14

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	Nov. 07, 2016	Mar. 23, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2008	Dec. 31, 2015	Jun. 06, 2008
Related Party Transaction [Line Items]
Interest Expense, Related Party			$ 13,863	$ 12,602	$ 40,027	$ 37,397
Line Of Credit Facility Accrued Interest			410,631		$ 410,631
Line of Credit Facility, Maximum Borrowing Capacity									$ 500,000
Line Of Credit Facility Initiation Date					Jun. 6, 2008
Related Party Costs			60,000	$ 60,000	$ 180,000	180,000
Line of Credit Facility, Maximum Amount Outstanding During Period							$ 500,000
Service Management Costs					0	0
Long-term Line of Credit			500,000		500,000
Management Fee Payable			709,570		709,570
Proceeds from Earn Out Installment Agreement					0	$ 149,625
Interest Payable, Current			$ 413,262		$ 413,262			$ 373,234
Line of Credit Facility, Interest Rate at Period End			10.00%		10.00%
2016 Promissory Note [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		10.00%
Proceeds from Related Party Debt		$ 50,000
Interest Payable, Current			$ 2,632		$ 2,632
March 2016 Promissory Note [Member]
Related Party Transaction [Line Items]
Interest Payable, Current			$ 2,632		$ 2,632
Debt Instrument, Maturity Date, Description		the earlier of (i) five (5) business days following any demand for payment, which demand can be made by Dancing Bear at any time; or (ii) an event of default as defined under the promissory note
Subsequent Event [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt	$ 50,000
Subsequent Event [Member] | November 2016 Promissory Note [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt	$ 50,000

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - Subsequent Event [Member]	Nov. 07, 2016USD ($)
Proceeds from Related Party Debt	$ 50,000
November 2016 Promissory Note [Member]
Proceeds from Related Party Debt	$ 50,000