Bitech Technologies (BTTC) 10-Q 7 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 01, 2013
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'SPIN	'
Entity Common Stock, Shares Outstanding	'	18,715,882
Entity Registrant Name	'Spine Pain Management, Inc	'
Entity Central Index Key	'0001066764	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash	$570,199	$1,017,755
Accounts receivable, net	3,589,635	3,209,191
Prepaid expenses	199,359	257,684
Other assets	0	55,786
Total current assets	4,359,193	4,540,416
Accounts receivable, net of allowance for doubtful accounts of $150,958 and $52,628 at September 30, 2013 and December 31, 2012, respectively	3,533,152	3,287,552
Intangible assets, net	201,700	215,200
Other assets	7,417	10,417
Total assets	8,101,462	8,053,585
Current liabilities:	'	'
Accounts payable and accrued liabilities	168,375	183,950
Due to related parties	251,624	352,909
Current portion of notes payable and long-term debt, net	482,482	371,088
Total current liabilities	902,481	907,947
Notes payable and long-term debt, net of discount	984,902	1,332,365
Total liabilities	1,887,383	2,240,312
Commitments and contingencies	'	'
Stockholders' equity:	'	'
Common stock: $0.001 par value, 50,000,000 shares authorized, 18,715,882 and 18,415,882 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively.	18,716	18,416
Additional paid-in capital	19,138,044	18,813,219
Accumulated deficit	-12,942,681	-13,018,362
Total stockholders' equity	6,214,079	5,813,273
Total liabilities and stockholders’ equity	$8,101,462	$8,053,585

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Accounts receivable, allowance for doubtful accounts	$150,958	$52,628
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	18,715,882	18,415,882
Common stock, shares outstanding	18,715,882	18,415,882

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net revenue	$1,006,569	$946,614	$2,917,101	$3,149,905
Cost of providing services	'	'	'	'
Third party providers	165,282	110,700	506,135	616,299
Related party providers	242,556	258,596	648,472	599,897
Total cost of providing services	407,838	369,296	1,154,607	1,216,196
Gross profit	598,731	577,318	1,762,494	1,933,709
Operating, general and administrative expenses	456,619	484,082	1,424,591	1,329,962
Income from operations	142,112	93,236	337,903	603,747
Other income (expense):	'	'	'	'
Other income	7,411	7,233	20,297	24,344
Litigation settlement expense	0	0	0	-326,650
Gain from debt extinguishment	60,179	95,568	60,179	95,568
Interest expense	-78,465	-91,661	-342,698	-197,192
Total other income (expense)	-10,875	11,140	-262,222	-403,930
Net income	$131,237	$104,376	$75,681	$199,817
Net income per common share	'	'	'	'
Basic	$0.01	$0.01	$0	$0.01
Diluted	$0.01	$0.01	$0	$0.01
Weighted average number of common shares outstanding:	'	'	'	'
Basic	18,484,360	18,215,556	18,438,959	17,814,087
Diluted	18,484,360	19,046,500	18,438,959	18,624,936

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income	$75,681	$199,817
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Provision for bad debts	180,000	180,000
Gain from debt extinguishment	-60,179	-95,568
Interest expense related to warrant amortization	97,823	126,126
Stock based compensation	376,166	422,680
Common stock issued in settlement of litigation	0	326,650
Accretion of debt discount on long-term debt	85,019	13,340
Depreciation and amortization expense	16,500	5,083
Changes in operating assets and liabilities:	'	'
Accounts receivable, net	-806,044	-1,311,116
Related party receivable	0	163,703
Prepaid expenses	-5,841	-70,475
Due to related party	13,715	36,696
Accounts payable and accrued liabilities	44,604	-396,124
Net cash provided by (used in) operating activities	17,444	-399,188
Cash flows from financing activities:	'	'
Proceeds from issuance of notes payable and long-term debt	0	1,550,000
Proceeds from related party payable	0	261,000
Repayments of related party payable	-115,000	-244,500
Repayments of notes payable	-350,000	0
Net cash (used in) provided by financing activities	-465,000	1,566,500
Net (decrease) increase in cash and cash equivalents	-447,556	1,167,312
Cash and cash equivalents at beginning of period	1,017,755	54,582
Cash and cash equivalents at end of period	570,199	1,221,894
Supplemental disclosure of cash flow information:	'	'
Interest paid	159,856	57,726
Supplementary disclosure of non-cash investing and financing activities:	'	'
Common stock issued to acquire Gleric Holdings, Ltd.	0	231,200
Issuance of common stock for conversion of related party payable	0	1,020,200
Common stock issued for consulting services	$96,000	$315,000

DESCRIPTION_OF_BUSINESS

DESCRIPTION OF BUSINESS	9 Months Ended
	Sep. 30, 2013
Description Of Business [Abstract]	'
DESCRIPTION OF BUSINESS	'
	NOTE 1.  DESCRIPTION OF BUSINESS
	As used herein, the terms “Company,” “we,” “our,” and “us” refer to Spine Pain Management, Inc. (formerly known as Versa Card, Inc.), a Delaware corporation and its subsidiaries and predecessors, unless the context indicates otherwise.  We were incorporated on March 4, 1998.
	Since inception, we have engaged in and contemplated several ventures and acquisitions, many of which were not consummated.  In December 2008, we began moving forward to launch our new business concept of delivering turnkey solutions to spine surgeons, orthopedic surgeons and other healthcare providers for necessary and appropriate treatment of musculo-skeletal spine injuries.  Our first spine injury diagnostic center opened in Houston, Texas in August 2009.  We currently manage a total of six spine injury diagnostic centers in the United States. We are also evaluating the expansion of our services through additional spine injury diagnostic centers in multiple markets across the country.
	We are a medical marketing, management, licensing, billing and collection company, facilitating diagnostic services for patients who have sustained spine injuries resulting from traumatic accidents.  We deliver turnkey solutions to spine surgeons, orthopedic surgeons and other health care providers for necessary and appropriate treatment of musculo-skeletal spine injuries resulting from automobile and work-related accidents.  Our goal is to become a leader in providing financial management services to spine and orthopedic surgeons and other healthcare providers to facilitate proper treatment of their injured clients.  By funding diagnostic testing and non-invasive and surgical care, patients are not unnecessarily delayed or prevented from obtaining needed treatment.  By providing early treatment, we believe that health conditions can be prevented from escalating and injured victims can be quickly placed on the road to recovery.
	Through our financial management system, we assist spine surgeons, orthopedic surgeons and other healthcare providers to operate as independent contractors and diagnose and treat patients with musculo-skeletal spine injuries. We assist the centers that provide the spine diagnostic injections and treatment and pay the doctors a fixed rate for the medical procedures they performed. After a patient is billed for the procedures performed, we take control of the patients’ unpaid bill and oversee collection. In most instances, the patient is a plaintiff in an accident case, where the patient is represented by an attorney. Typically, the defendant (and/or the insurance company of the defendant) in the accident case pays the patient’s bill upon settlement or final judgment of the accident case. The payment to us is made through the attorney of the patient. In most cases, we must agree to the settlement price and the patient must sign off on the settlement. Once we are paid, the patient’s attorney can receive payment for his or her legal fee.
	We currently manage seven spine injury diagnostic centers in the United States, which are located in Texas and Florida (one of the centers opened subsequent to the quarter ended September 30, 2013).  We are also currently evaluating the development of additional spine injury diagnostic centers across the United States in major metropolitan cities.  We are seeking additional funding for this expansion by way of reasonable debt financing to combine with increased cash flow to accelerate this future development.  In connection with this strategy, we plan to open additional diagnostic centers in new market areas that are attractive under our business model, assuming adequate funds are available.
	In May 2012, we acquired Gleric Holdings, LLC which owns a device and process by which a video recording system is attached to a fluoroscopic x-ray machine, the “four camera technology,” which we believe can attract additional physicians and patients, expedite settlements and provide us with additional revenue streams.  During the last half of 2012, through additional research and development, we have refined the technology into the fully commercialized Quad Video Halo System 2.0.  Using this technology, diagnostic procedures are recorded from four separate video feeds that capture views from both inside and outside the body, and a video is made which is given to the plaintiff’s attorney to verify the treatment received.  We believe the video will expedite the settlement process.  Each of our affiliated centers can lease the hardware from us.  Additionally, independent medical representatives will sell Quad Video Halo units to outside hospitals and clinics.

GOING_CONCERN_CONSIDERATIONS

GOING CONCERN CONSIDERATIONS	9 Months Ended
	Sep. 30, 2013
Going Concern Considerations [Abstract]	'
GOING CONCERN CONSIDERATIONS	'
	NOTE 2.  GOING CONCERN CONSIDERATIONS
	Since our inception in 1998, until commencement of our spine injury diagnostic operations in August, 2009, our expenses substantially exceeded our revenue, resulting in continuing losses and an accumulated deficit from operations of $15,004,698 as of December 31, 2009. Since that time, we have been able to reduce our deficit, and our accumulated deficit is $12,942,681 as of September 30, 2013. During the nine months ended September 30, 2013, we generated net revenue of $2,917,101 and net income of $75,681. Successful business operations and our transition to positive cash flows from operations are dependent upon obtaining additional financing and achieving a level of collections adequate to support our cost structure. Considering the nature of our business, we are not generating immediate liquidity and sufficient working capital within a reasonable period of time to fund our planned operations and strategic business plan through September 30, 2014. There can be no assurances that there will be adequate financing available to us. The accompanying financial statements have been prepared assuming that we will continue as a going concern. This basis of accounting contemplates the recovery of our assets and the satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty.

CRITICAL_ACCOUNTING_POLICIES

CRITICAL ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
CRITICAL ACCOUNTING POLICIES	'
	NOTE 3.  CRITICAL ACCOUNTING POLICIES
	The following are summarized accounting policies considered to be critical by our management:
	Basis of Presentation
	The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such SEC rules and regulations. Nevertheless, we believe that the disclosures are adequate to make the information presented not misleading. These interim condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in our 2012 Annual Report as filed on Form 10-K. In the opinion of management, all adjustments, including normal recurring adjustments necessary to present fairly our financial position with respect to the interim financial statements and the results of its operations for the interim period ended September 30, 2013, have been included. The results of operations for interim periods are not necessarily indicative of the results for a full year.
	Accounting Method
	Our financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of our financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions and could have a material effect on the reported amounts of our financial position and results of operations.
	Revenue Recognition
	Revenues are recognized in accordance with SEC staff accounting bulletin, Topic 13, Revenue Recognition, which specifies that only when persuasive evidence for an arrangement exists; the fee is fixed or determinable; and collection is reasonably assured can revenue be recognized.
	Persuasive evidence of an arrangement is obtained prior to services being rendered when the patient completes and signs the medical and financial paperwork.  Delivery of services is considered to have occurred when medical diagnostic services are provided to the patient.  The price and terms for the services are considered fixed and determinable at the time that the medical services are provided and are based upon the type and extent of the services rendered.  Our credit policy has been established based upon extensive experience by management in the industry and has been determined to ensure that collectability is reasonably assured.  Payment for services are primarily made to us by a third party and the credit policy includes terms of net 240 days for collections; however, collections occur upon settlement or judgment of cases (see Note 4).
	Recent Accounting Pronouncements
	In February 2013, the FASB issued ASU 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. This new accounting guidance under ASC 220, Comprehensive Income, provides an improvement on the reporting of reclassifications out of accumulated other comprehensive income by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income by component either on the income statement or in the notes to the financial statements. The guidance will become effective prospectively for fiscal years and interim reporting periods beginning after December 15, 2013. Early adoption is permitted.  The adoption of ASU 2013-02 is not expected to have a significant impact on the financial statements.

ACCOUNTS_RECEIVABLE

ACCOUNTS RECEIVABLE	9 Months Ended
	Sep. 30, 2013
Accounts Receivable, Net [Abstract]	'
ACCOUNTS RECEIVABLE	'
	NOTE 4.  ACCOUNTS RECEIVABLE
	We recognize revenue and accounts receivable in accordance with SEC staff accounting bulletin, Topic 13, “Revenue Recognition”, which requires persuasive evidence that a sales arrangement exists; the fee is fixed or determinable; and collection is reasonably assured before revenue is recognized. We manage certain spine injury diagnostic centers where we engage healthcare providers as our independent contractors to perform medical services for patients. We pay the healthcare providers a fixed rate for medical services performed. The patients are billed based on Current Procedural Terminology (“CPT”) codes for the medical procedure performed. CPT codes are numbers assigned to every task and service a medical practitioner may provide to a patient including medical, surgical and diagnostic services. CPT codes are developed, maintained and copyrighted by the American Medical Association. Patients are billed at the normal billing amount, based on national averages, for a particular CPT code procedure. We take control of the patients’ unpaid bills.
	Revenue and corresponding accounts receivable are recognized by reference to “net revenue” and “accounts receivable, net” which is defined as gross amounts billed using CPT codes less account discounts that are expected to result when individual cases are ultimately settled. A discount rate of 52% and 50%, based on settled patient cases, was used to reduce revenue to 48% and 50% of CPT code billings (“gross revenue”) during the three and nine months ended September 30, 2013 and 2012, respectively.
	The patients who receive medical services at the diagnostic centers are typically plaintiffs in accident lawsuits. The timing of collection of receivables is dependent on the timing of a settlement or judgment of each individual case associated with these patients.  Historical experience, through 2012, demonstrated that the collection period for individual cases may extend for two years or more. Accordingly, we have classified receivables as current or long term based on our experience, which currently indicates that 49% of cases will be subject to a settlement or judgment within one year of a medical procedure.
	We take the following steps to establish an arrangement between all parties and facilitate collection upon settlement or final judgment of cases:
		·	The patient completed and signed medical and financial paperwork, which included an acknowledgement of the patient’s responsibility of payment for the services provided. Additionally, the paperwork should include an assignment of benefits derived from any settlement or judgment of the patient’s case.
		·	The patient’s attorney issued the healthcare provider a Letter of Protection designed to guarantee payment for the medical services provided to the patient from proceeds of any settlement or judgment in the accident case. This Letter of Protection also should preclude any case settlement without providing for payment of the patient’s medical bill.
		·	Most of the patients who received medical services at the diagnostic centers have typically been previously referred to a doctor who performed the initial two to four months of conservative treatment. The doctor then typically refers the patient to one of our healthcare providers for an evaluation because of continuing symptoms. Patients are only accepted if the initial referral was from a reputable plaintiff’s attorney with adequate experience in personal injury lawsuits. Before referring a patient, the attorney is expected to have evaluated the patient’s accident case, including the conditions that gave rise to the patient’s injuries and the extent and quality of general liability insurance held by the defendant. The attorney is also responsible for determining that a settlement favorable to the patient/plaintiff is expected.

DUE_TO_RELATED_PARTIES

DUE TO RELATED PARTIES	9 Months Ended
	Sep. 30, 2013
Due To Related Parties [Abstract]	'
DUE TO RELATED PARTIES	'
	NOTE 5.  DUE TO RELATED PARTIES
	Due to related parties consists of the following:
		September 30,		December 31,
		2013		2012
	Due to Northshore Orthopedics Associates	$	52,466	$	4,400
	Due to Chief Executive Officer		175,699		290,699
	Due to Spine Injury Physicians		23,459		57,810
	(formerly Wellness Works)
		$	251,624	$	352,909
	Amounts due to Northshore Orthopedics, Assoc. (“NSO”, a company owned by our Chief Executive Officer) and our Chief Executive Officer are non-interest bearing, due on demand and do not follow any specific repayment schedule. Amounts due to Spine Injury Physicians, LLC (“SIJ”, a company owned by our Chief Technology Officer and formerly known as Wellness Works) are non-interest bearing and are due by the 15th of the month following the month in which they were billed. See Note 7 for further information on the amounts due to SIJ.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2013
Stockholders' Equity Note [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 6. STOCKHOLDERS’ EQUITY
	Common Stock
	In September 2013, we issued 300,000 restricted shares of common stock at $0.32 per share (based on the quoted market price at the date of issuance) totaling $96,000 for consulting services, which was recorded as a prepaid asset to be amortized over the life of the 18 month agreement.  In August 2012, we issued 300,000 restricted shares of common stock at $1.05 per share totaling $315,000 for consulting services, which was recorded as a prepaid asset to be amortized over the life of the 18 month agreement.
	Stock Options
	We recognized $72,000 and $36,000 in compensation expense in operating, general and administrative expenses in the Statements of Operations for the three months ended September 30, 2013 and 2012, respectively.  We recognized $216,000 and $264,000 in compensation expense in operating, general and administrative expenses in the Statements of Operations for the nine months ended September 30, 2013 and 2012, respectively.  At September 30, 2013, there was approximately $266,110 of total unrecognized compensation expense related to non-vested stock option awards. The remaining $266,110 in compensation expense will be recognized at $72,000 per quarter with the final $122,110 being recognized in the last three quarters ending December 31, 2014.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 7. RELATED PARTY TRANSACTIONS
	Due to Related Parties
	We have an agreement with NSO, which is 100% owned by our Chief Executive Officer, William Donovan, M.D., to provide medical services as our independent contractor. As of September 30, 2013 and December 31, 2012, we had balances payable to NSO of $52,466 and $4,400, respectively. This outstanding payable is non-interest bearing, due on demand and does not follow any specific repayment schedule. We do not directly pay Dr. Donovan (in his individual capacity as a physician) any fees in connection with NSO. However, Dr. Donovan is the sole owner of NSO, and we pay NSO under the terms of our agreement.
	As shown in Note 5, at September 30, 2013 and December 31, 2012, we had balances of $175,699 and $290,699, respectively, due to Dr. Donovan, in his individual capacity, for working capital advances and payments made on our behalf. This outstanding payable is non-interest bearing, due on demand and does not follow any specific repayment schedule.
	Also, as shown in Note 5, we have an agreement with SIJ, a company 100% owned by Eric Groteke, D.C., our Chief Technology Officer, to provide medical services as our independent contractor in Florida. SIJ is paid for services on a monthly basis dependent upon the services provided.  At September 30, 2013 and December 31, 2012, $23,459 and $57,810, respectively, was owed to SIJ.

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	NOTE 8.  LONG-TERM DEBT
	In June 2013, we renewed a 10% debenture totaling $50,000 that was originally due on June 30, 2013 at stated value with a maturity date of June 30, 2015 in exchange for 50,000 warrants at $0.45 per share.  Interest is payable quarterly and the full principal amount is due upon maturity.  In June 2013, we also extended the maturity date of a note for $50,000 that was originally due March 9, 2015 for two additional years in exchange for warrants to purchase 50,000 shares at $0.45 per share.
	The weighted-average estimated fair value of the warrants issued was $0.21 per share using the Black-Sholes pricing model with the following assumptions:
	Expected volatility	89.50%
	Risk-free interest rate	0.31%
	Expected life	2 years
	Dividend yield	0%
	During the three months ended September 30, 2013 and 2012, we recorded $22,500 and $27,900 in interest expense, respectively, related to the amortization of warrants associated with long term debt.  During the nine months ended September 30, 2013 and 2012, we recorded $67,500 and $83,700 in interest expense, respectively related to the amortization of warrants associated with long term debt.
	In June 2013, we repaid debentures totaling $350,000 based on the stated contractual terms.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 9.  INCOME TAXES
	We have not made provision for income taxes for the nine months ended September 30, 2013 or the year ended December 31, 2012, since we have net operating loss carryforwards to offset current taxable income.
	Deferred tax assets consist of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31
		2013		2012
	Benefit from net operating loss carryforwards	$	1,975,917	$	2,279,261
	Allowance for doubtful accounts		51,325		-
	Less: valuation allowance		-2,027,242		-2,279,261
		$	-	$	-
	Due to uncertainties surrounding our ability to generate future taxable income to realize these assets, a full valuation has been established to offset the net deferred income tax asset. Based on management’s assessment, we have determined that it is not currently likely that a deferred income tax asset of approximately $1,975,917 and $2,279,261 attributable to the future utilization of the approximate $5,811,521 and $7,043,430 in eligible net operating loss carryforwards (“NOL”) as of September 30, 2013 and December 31, 2012, respectively, will be realized. We will continue to review this valuation allowance and make adjustments as appropriate. The net operating loss carryforwards will begin to expire in varying amounts from year 2018 to 2031.
	Current income tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, amounts available to offset future taxable income may be limited under Section 382 of the Internal Revenue Code.
	Following is a reconciliation of the (provision) benefit for federal income taxes as reported in the accompanying Statements of Operations to the expected amount at the 34% federal statutory rate:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Income tax (provision) benefit at	$	-44,621	$	-35,488	$	-25,732	$	-67,938
	the 34% statutory rate
	Effect of state income taxes		-3,937		-3,132		-2,270		-5,995
	Non-deductible stock-based		-41,464		-365,932		-127,055		-394,500
	litigation settlement expense,
	compensation expense, and
	interest expense
	Change in available NOL		-89,562		-		-96,962		-
	Other		-		-2,021		-		-7,862
	Less change in valuation allowance		179,584		406,573		252,019		476,295
	Income tax (provision) benefit	$	-	$	-	$	-	$	-
	We are subject to taxation in the United States and certain state jurisdictions. Our tax years for 2003 and forward are subject to examination by the United States and applicable state tax authorities due to the carryforwards of unutilized net operating losses and the timing of tax filings.

GAIN_ON_DEBT_EXTINGUISHMENT

GAIN ON DEBT EXTINGUISHMENT	9 Months Ended
	Sep. 30, 2013
Extinguishment of Debt Disclosures [Abstract]	'
GAIN ON DEBT EXTINGUISHMENT	'
	NOTE 10.  GAIN ON DEBT EXTINGUISHMENT
	During the quarter ended September 30, 2013, we recognized a gain on extinguishment of debt of $60,179.  We determined that certain accounts payable balances for legal services would never be paid because they related to a prior business venture, were no longer being pursued for payment and had passed the statute of limitations.
	During the quarter ended September 30, 2012, we recognized a gain on extinguishment of debt of $95,568. We were able to negotiate an accounts payable balance of $429,521 to a reduced amount of $363,703.  As a result, at September 30, 2012, we removed $229,521 in accounts payable and the $163,703 related party note receivable, realizing a gain of $65,818 on extinguishment of debt.  We also determined that a certain accounts payable balance for legal services would never be paid because they related to a prior business venture, was no longer being pursued for payment and had passed the statute of limitations.  Accordingly, this $29,750 payable was also included in the gain on extinguishment of debt.

CRITICAL_ACCOUNTING_POLICIES_P

CRITICAL ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such SEC rules and regulations. Nevertheless, we believe that the disclosures are adequate to make the information presented not misleading. These interim condensed financial statements should be read in conjunction with the audited financial statements and notes thereto included in our 2012 Annual Report as filed on Form 10-K. In the opinion of management, all adjustments, including normal recurring adjustments necessary to present fairly our financial position with respect to the interim financial statements and the results of its operations for the interim period ended September 30, 2013, have been included. The results of operations for interim periods are not necessarily indicative of the results for a full year.
Accounting Method	'
	Accounting Method
	Our financial statements are prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities known to exist as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Uncertainties with respect to such estimates and assumptions are inherent in the preparation of our financial statements; accordingly, it is possible that the actual results could differ from these estimates and assumptions and could have a material effect on the reported amounts of our financial position and results of operations.
Revenue Recognition	'
	Revenue Recognition
	Revenues are recognized in accordance with SEC staff accounting bulletin, Topic 13, Revenue Recognition, which specifies that only when persuasive evidence for an arrangement exists; the fee is fixed or determinable; and collection is reasonably assured can revenue be recognized.
	Persuasive evidence of an arrangement is obtained prior to services being rendered when the patient completes and signs the medical and financial paperwork.  Delivery of services is considered to have occurred when medical diagnostic services are provided to the patient.  The price and terms for the services are considered fixed and determinable at the time that the medical services are provided and are based upon the type and extent of the services rendered.  Our credit policy has been established based upon extensive experience by management in the industry and has been determined to ensure that collectability is reasonably assured.  Payment for services are primarily made to us by a third party and the credit policy includes terms of net 240 days for collections; however, collections occur upon settlement or judgment of cases (see Note 4).
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In February 2013, the FASB issued ASU 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. This new accounting guidance under ASC 220, Comprehensive Income, provides an improvement on the reporting of reclassifications out of accumulated other comprehensive income by requiring an entity to report the effect of significant reclassifications out of accumulated other comprehensive income by component either on the income statement or in the notes to the financial statements. The guidance will become effective prospectively for fiscal years and interim reporting periods beginning after December 15, 2013. Early adoption is permitted.  The adoption of ASU 2013-02 is not expected to have a significant impact on the financial statements.

DUE_TO_RELATED_PARTIES_Tables

DUE TO RELATED PARTIES (Tables)	9 Months Ended
	Sep. 30, 2013
Due To Related Parties [Abstract]	'
Due to Related Parties	'
	Due to related parties consists of the following:
		September 30,		December 31,
		2013		2012
	Due to Northshore Orthopedics Associates	$	52,466	$	4,400
	Due to Chief Executive Officer		175,699		290,699
	Due to Spine Injury Physicians		23,459		57,810
	(formerly Wellness Works)
		$	251,624	$	352,909

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2013
Stock Warrants [Abstract]	'
Weighted Average Estimated Fair Value of Warrant Issued	'
	The weighted-average estimated fair value of the warrants issued was $0.21 per share using the Black-Sholes pricing model with the following assumptions:
	Expected volatility	89.50%
	Risk-free interest rate	0.31%
	Expected life	2 years
	Dividend yield	0%

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Components of Deferred Tax Assets	'
	Deferred tax assets consist of the following at September 30, 2013 and December 31, 2012:
		September 30,		December 31
		2013		2012
	Benefit from net operating loss carryforwards	$	1,975,917	$	2,279,261
	Allowance for doubtful accounts		51,325		-
	Less: valuation allowance		-2,027,242		-2,279,261
		$	-	$	-
Reconciliation of (Provision) Benefit for Federal Income Taxes as Reported in Accompanying Statements of Operations	'
	Following is a reconciliation of the (provision) benefit for federal income taxes as reported in the accompanying Statements of Operations to the expected amount at the 34% federal statutory rate:
		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2013		2012		2013		2012
	Income tax (provision) benefit at	$	-44,621	$	-35,488	$	-25,732	$	-67,938
	the 34% statutory rate
	Effect of state income taxes		-3,937		-3,132		-2,270		-5,995
	Non-deductible stock-based		-41,464		-365,932		-127,055		-394,500
	litigation settlement expense,
	compensation expense, and
	interest expense
	Change in available NOL		-89,562		-		-96,962		-
	Other		-		-2,021		-		-7,862
	Less change in valuation allowance		179,584		406,573		252,019		476,295
	Income tax (provision) benefit	$	-	$	-	$	-	$	-

GOING_CONCERN_CONSIDERATIONS_A

GOING CONCERN CONSIDERATIONS - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Dec. 31, 2009
Accumulated deficit	($12,942,681)	'	($12,942,681)	'	($13,018,362)	$15,004,698
Net revenue	1,006,569	946,614	2,917,101	3,149,905	'	'
Net income	$131,237	$104,376	$75,681	$199,817	'	'

CRITICAL_ACCOUNTING_POLICIES_A

CRITICAL ACCOUNTING POLICIES - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013
Credit policy terms	'240 days

ACCOUNTS_RECEIVABLE_Additional

ACCOUNTS RECEIVABLE - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'
Discount rate used for recognition of revenue	52.00%	50.00%	52.00%	50.00%
Net revenue recognized as percent of CPT code billings	48.00%	50.00%	48.00%	50.00%
Collection period for receivables	'	'	'1 year	'
Percentage of cases subject to a settlement with in one year	'	'	49.00%	'
Minimum	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'
Collection period for receivables	'	'	'2 years	'
Conservative treatment period performed by doctor	'	'	'2 months	'
Maximum	'	'	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'
Conservative treatment period performed by doctor	'	'	'4 months	'

Due_to_Related_Parties_Detail

Due to Related Parties (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Due to related parties	$251,624	$352,909
Chief Executive Officer	'	'
Debt Instrument [Line Items]	'	'
Due to related parties	175,699	290,699
Northshore Orthopedics Associates | Chief Executive Officer	'	'
Debt Instrument [Line Items]	'	'
Due to related parties	52,466	4,400
Spine Injury Physicians (formerly Wellness Works)	'	'
Debt Instrument [Line Items]	'	'
Due to related parties	$23,459	$57,810

STOCKHOLDERS_EQUITY_Additional

STOCKHOLDERS' EQUITY - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended			1 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012	Aug. 31, 2012	Sep. 30, 2013
						Business Development Consultant	Business Development Consultant
Stockholders Equity [Line Items]	'	'	'	'	'	'	'
Common stock, par value	$0.00	'	$0.00	'	$0.00	$1.05	$0.32
Restricted shares of common stock	'	'	'	'	'	300,000	300,000
Common stock issued for consulting services	'	'	$96,000	$315,000	'	$315,000	$96,000
Prepaid asset amortization period	'	'	'	'	'	'18 months	'18 months
Compensation expense	72,000	36,000	216,000	264,000	'	'	'
Unrecognized compensation expense related to non-vested stock option awards	266,110	'	266,110	'	'	'	'
Compensation expense recognized per quarter	72,000	'	72,000	'	'	'	'
Compensation expense recognized in last quarter	$122,110	'	$122,110	'	'	'	'
Compensation expense recognized last date	'	'	31-Dec-14	'	'	'	'

RELATED_PARTY_TRANSACTIONS_Add

RELATED PARTY TRANSACTIONS - Additional Information (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Due to related parties	$251,624	$352,909
Spine Injury Physicians (formerly Wellness Works)	'	'
Related Party Transaction [Line Items]	'	'
Due to related parties	23,459	57,810
Chief Executive Officer	'	'
Related Party Transaction [Line Items]	'	'
Due to related parties	175,699	290,699
Chief Executive Officer | Northshore Orthopedics Associates	'	'
Related Party Transaction [Line Items]	'	'
Percentage of ownership interest	100.00%	'
Due to related parties	52,466	4,400
Chief Technology Officer | Spine Injury Physicians (formerly Wellness Works)	'	'
Related Party Transaction [Line Items]	'	'
Percentage of ownership interest	100.00%	'
Due to related parties	$23,459	$57,810

LONGTERM_DEBT_Additional_Infor

LONG-TERM DEBT - Additional Information (Detail) (USD $)	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Short-term Debt [Line Items]	'	'	'	'	'
Debt instrument, interest rate, stated percentage	'	'	10.00%	'	'
Long-term Debt, Gross	'	'	$50,000	'	'
Debt instrument, interest rate, stated percentage	'	'	30-Jun-15	'	'
Exchange number of warrants	'	'	50,000	'	'
Class of warrant or right, exercise price of warrants or rights	'	'	0.45	'	'
Common Stock issued in exchange of convertible debt, per share	$0.21	'	'	$0.21	'
Interest expense, long-term debt and capital securities, total	22,500	27,900	'	67,500	83,700
Repayments of debt	'	'	350,000	'	'
Notes Payable	'	'	'	'	'
Short-term Debt [Line Items]	'	'	'	'	'
Debt instrument, interest rate, stated percentage	'	'	9-Mar-15	'	'
Debt instrument, payment terms	'	'	'Interest is payable quarterly and the full principal amount is due upon maturity	'	'
Debt instrument, face amount	'	'	$50,000	'	'
Warrants issued to purchase shares of common stock	'	'	50,000	'	'
Share Price	'	'	$0.45	'	'

Summary_of_WeightedAverage_Est

Summary of Weighted-Average Estimated Fair Value of Warrant Issued With Convertible Note (Detail) (Warrant Issue Price 0.21 Per Share)	9 Months Ended
	Sep. 30, 2013
Warrant Issue Price 0.21 Per Share	'
Disclosure Weighted Average Estimated Fair Value Of Warrant Issued With Convertible Note [Line Items]	'
Expected volatility	89.50%
Risk-free interest rate	0.31%
Expected life	'2 years
Dividend yield	0.00%

INCOME_TAXES_Additional_Inform

INCOME TAXES - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Income Taxes [Line Items]	'	'
Effective combined tax rate for federal and state taxes	34.00%	'
Deferred tax assets valuation allowance	$1,975,917	$2,279,261
Net operating loss carryforwards	$5,811,521	$7,043,430
Minimum	'	'
Income Taxes [Line Items]	'	'
Net operating loss carryforwards beginning expiration year	'2018	'
Maximum	'	'
Income Taxes [Line Items]	'	'
Net operating loss carryforwards beginning expiration year	'2031	'

Components_of_Deferred_Tax_Ass

Components of Deferred Tax Assets (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Deferred Income Tax Assets and Liabilities [Line Items]	'	'
Benefit from net operating loss carryforwards	$1,975,917	$2,279,261
Allowance for doubtful accounts	51,325	0
Less: valuation allowance	-2,027,242	-2,279,261
Deferred tax assets, net of valuation allowance, total	$0	$0

Reconciliation_of_Provision_Be

Reconciliation of (Provision) Benefit for Federal Income Taxes as Reported in Accompanying Statements of Operations (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Reconciliation of Provision of Income Taxes [Line Items]	'	'	'	'
Income tax (provision) benefit at the 34% statutory rate	($44,621)	($35,488)	($25,732)	($67,938)
Effect of state income taxes	-3,937	-3,132	-2,270	-5,995
Non-deductible stock-based litigation settlement expense, compensation expense, and interest expense	-41,464	-365,932	-127,055	-394,500
Change in available NOL	-89,562	0	-96,962	0
Other	0	-2,021	0	-7,862
Less change in valuation allowance	179,584	406,573	252,019	476,295
Income tax (provision) benefit	$0	$0	$0	$0

Reconciliation_of_Provision_Be1

Reconciliation of (Provision) Benefit for Federal Income Taxes as Reported in Accompanying Statements of Operations (Parenthetical) (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Reconciliation of Provision of Income Taxes [Line Items]	'	'	'	'
Income tax (provision) benefit, statutory rate	34.00%	34.00%	34.00%	34.00%

GAIN_ON_DEBT_EXTINGUISHMENT_Ad

GAIN ON DEBT EXTINGUISHMENT - Additional Information (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Extinguishment of Debt [Line Items]	'	'	'	'
Gain from debt extinguishment	$60,179	$95,568	$60,179	$95,568
Preconfirmation, Accounts Payable	429,521	'	429,521	'
Postconfirmation, Accounts Payable	363,703	'	363,703	'
Accounts Payable	'	'	'	'
Extinguishment of Debt [Line Items]	'	'	'	'
Extinguishment of Debt, Amount	'	'	229,521	'
Accounts Payable Notes And Receivable	'	'	'	'
Extinguishment of Debt [Line Items]	'	'	'	'
Gain from debt extinguishment	'	'	65,818	'
Payable For Legal Services	'	'	'	'
Extinguishment of Debt [Line Items]	'	'	'	'
Gain from debt extinguishment	'	'	29,750	'
Notes Receivable	'	'	'	'
Extinguishment of Debt [Line Items]	'	'	'	'
Extinguishment of Debt, Amount	'	'	$163,703	'