Hongchang International (HCIL) 10-K 31 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 15, 2014	Jun. 28, 2013
Document and Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Entity Registrant Name	'PACIFIC WEBWORKS INC	'	'
Entity Central Index Key	'0001086303	'	'
Current Fiscal Year End Date	'--12-31	'	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Common Stock, Shares Outstanding	'	49,713,895	'
Entity Public Float	'	'	$1,333,934

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$1,928,821	$1,655,801
Receivables	'	'
Trade, less allowance for doubtful receivables of $0 in 2012 and $0 in 2013	88,024	51,552
Prepaid expenses and other current assets	48,520	6,142
Inventory, net	22,999	377,972
Notes receivable	250,000	750,000
Interest receivable	30,382	23,958
Total current assets	2,368,746	2,865,425
PROPERTY AND EQUIPMENT, NET	9,420	1,781,383
Restricted cash	120,676	507,854
Security deposit	4,825	'
Available-for-sale securities	'	82,531
Investments	'	208,717
Goodwill	1,946,253	1,946,253
Deferred Expenses	30,094	'
Deferred Tax Asset	'	2,589,200
Total Assets	4,480,014	9,981,363
CURRENT LIABILITIES	'	'
Accounts payable	47,765	80,638
Accrued liabilities	146,196	632,582
Accrued interest payable	'	209,328
Notes payable, current portion	25,643	'
Deferred revenue	61,661	11,195
Total current liabilities	281,265	933,743
LONG-TERM LIABILITIES	'	'
Notes payable	'	1,166,627
Total long tem liabilities	'	1,166,627
Total liabilities	281,265	2,100,370
STOCKHOLDERS' EQUITY	'	'
Common stock - par value $0.001; authorized 50,000,000; issued and outstanding 49,713,895 and 49,713,895 shares, respectively	49,714	49,714
Additional paid-in capital	18,069,715	18,069,715
Accumulatetd deficit	-13,920,680	-10,238,436
Total stockholders' equity	4,198,749	7,880,993
Total liabilities and stockholders' equity	$4,480,014	$9,981,363

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED BALANCE SHEETS [Abstract]	'	'
Allowance for doubtful receivables	$0	$0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	49,713,895	49,713,895
Common stock, shares outstanding	49,713,895	49,713,895

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Revenues	'	'
Hosting, gateway and maintenance fees	$1,378,131	$935,887
Product sales	285,969	146,494
Revenues	1,664,100	1,082,381
Cost of sales	727,887	222,755
Gross profit	936,213	859,626
Selling expenses	169,352	104,439
Research and development cost	236,263	231,275
General and administrative	1,249,604	1,637,307
Depreciation and amortization	18,034	36,303
Total operating expenses	1,673,253	2,009,324
Loss from operations	-737,040	-1,149,698
Other income (expense)	'	'
Interest income (expense), net	54,300	114,590
Loss on equity investment	-210,717	-84,597
Loss on available-for-sale securities	-82,531	-285,749
Impairment of assets	-353,000	'
Gain on sale of assets	143,290	'
Other income	'	13,700
Total other income (expense)	-448,658	-242,056
Loss before income taxes	-1,185,698	-1,391,754
Income tax benefit	410,800	580,800
Valuation allowance	-3,000,000	'
Income tax (expense) benefit	92,654	-536
Net loss	($3,682,244)	($811,490)
LOSS PER SHARE	'	'
Basic	($0.07)	($0.02)
Diluted	($0.07)	($0.02)
Weighted-average common shares outsanding	'	'
Basic	49,713,895	49,713,895
Fully Diluted	49,713,895	49,713,895

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance at Dec. 31, 2011	$8,692,483	$49,714	$18,069,715	($9,426,946)
Balance, shares at Dec. 31, 2011	'	49,713,895	'	'
Net loss	-811,490	'	'	-811,490
Balance at Dec. 31, 2012	7,880,993	49,714	18,069,715	-10,238,436
Balance, shares at Dec. 31, 2012	49,713,895	49,713,895	'	'
Net loss	-3,682,244	'	'	-3,682,244
Balance at Dec. 31, 2013	$4,198,749	$49,714	$18,069,715	($13,920,680)
Balance, shares at Dec. 31, 2013	49,713,895	49,713,895	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash Flow From Operating Activities	'	'
Net loss	($3,682,244)	($811,490)
Adjustments to reconcile net loss to net cash used in operating activities	'	'
Depreciation and amortization	18,034	36,303
Loss on equity method investments	210,717	84,597
Loss on available-for-sale securities	82,531	285,749
Gain on sale of assets	-143,290	'
Impairment of assets	353,000	'
Deferred tax asset valuation allowance	3,000,000	'
Changes in assets and liabilities:	'	'
Deferred tax asset	-410,800	-580,800
Deposits	-4,825	'
Receivables	-36,472	38,419
Restricted Cash	387,178	-147,982
Inventory	1,973	20,648
Interest receivable	-6,424	-9,430
Prepaid expenses and other assets	-72,472	'
Accounts payable and accrued liabilities	-728,587	-18,600
Deferred revenue	50,466	-20,109
Net cash used by operating activities	-981,215	-1,122,695
Investing activities	'	'
Purchase of property and equipment	-4,675	-2,200
Purchase of investments	-2,000	-64,500
Cash paid for notes receivable	'	-800,000
Proceeds from notes receivable	500,000	2,000,000
Proceeds from sale of available-for-sale securities	'	250,000
Proceeds from sale of property and equipment	1,901,894	'
Purchase of available-for-sale securities	'	-25,000
Net cash provided by investing activities	2,395,219	1,358,300
Financing activities	'	'
Proceeds from notes payable	42,738	150,000
Cash paid on notes payable	-1,183,722	-13,373
Net cash provided by (used for) financing activities	-1,140,984	136,627
Net increase in cash and cash equivalents	273,020	372,232
Cash and cash equivalents at beginning of period	1,655,801	1,283,569
Cash and cash equivalents at end of period	1,928,821	1,655,801
Supplemental Cash Flow Information:	'	'
Cash paid for interest	908	1,115
Cash paid for income taxes	'	$536

THE_COMPANY_AND_BASIS_OF_PRESE

THE COMPANY AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2013
THE COMPANY AND BASIS OF PRESENTATION [Abstract]	'
THE COMPANY AND BASIS OF PRESENTATION	'
	NOTE 1 - THE COMPANY AND BASIS OF PRESENTATION
	The Company
	Pacific WebWorks, Inc. and its subsidiaries, engage in the development and distribution of web tools software, electronic business storefront hosting, and Internet payment systems for individuals and small to mid-sized businesses.  The Company also diversifies its business by engaging in venture investment and small business acquisition activities.
	Basis of Presentation
	The accompanying consolidated financial statements include the accounts of Pacific WebWorks, Inc. and its wholly owned subsidiaries, Intellipay, Inc., TradeWorks Marketing, Inc., FundWorks, Inc., PWI, LLC, World Commerce Network, LLC, Promontory Marketing, Inc., Thrifty Seeker, LLC, Headlamp Ventures, LLC and Dynamic WebTools, LLC. All significant intercompany accounts and transactions have been eliminated in consolidation.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes.  Management believes that the estimates used in preparing the financial statements are reasonable and prudent; however, actual results could differ from these estimates.  Significant estimates include the allowance for doubtful accounts, impairment assessments of goodwill, valuation of deferred tax assets, rebilling collections and certain accrued liabilities such as contingent liabilities.
	Cash Equivalents
	The Company considers all highly liquid instruments maturing in three months or less when purchased to be cash equivalents.
	Concentrations
	Financial instruments that potentially subject the Company to concentrations of credit risks consist of cash and cash equivalents, accounts receivable and accounts payable.  The Company places its cash and cash equivalents at well-known quality financial institutions.  At times, such cash and investments may be in excess of the FDIC insurance limit.  The Company had amounts in excess of federally insured limits of $885,471 and $786,464 as of December 31, 2012 and 2013, respectively.
	Depreciation and amortization
	Depreciation of property and equipment is provided on the straight-line method over the estimated useful lives of the assets.  Accelerated methods of depreciation of property and equipment are used for income tax purposes.
	Restricted Cash
	Restricted cash includes cash maintained in a reserve account with the Company's merchant banks in connection with the Company's acceptance of credit card payments for its services.
	Goodwill
	The Company adopted FASB ASC 350-10 in 2002. Under FASB ASC 350-10 goodwill is no longer amortized, but is tested for impairment at a reporting unit level on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Events or circumstances which could trigger an additional impairment review include a significant adverse change in legal factors or in the business climate, an adverse action or assessment by a regulator, unanticipated competition, a loss of key personnel, significant changes in the manner of our use of the acquired assets or the strategy for our overall business, significant negative industry or economic trends or projected future results of operations. For purposes of financial reporting and impairment testing in accordance with FASB ASC 350-10, the Company's Intellipay business unit operates in one principal business segment, a provider of online credit card gateway services.
	In testing for a potential impairment of goodwill, the estimated fair value of the business unit is compared with book value, including goodwill. If the estimated fair value exceeds book value, goodwill is considered not to be impaired and no additional steps are necessary. If, however, the fair value of the Company is less than book value, then the carrying amount of the goodwill is compared with its implied fair value. The estimate of implied fair value of goodwill may require independent valuations of certain internally generated and unrecognized intangible assets such as our paying monthly gateway portfolio, software and technology and trademarks. If the carrying amount of our goodwill exceeds the implied fair value of that goodwill, an impairment loss would be recognized in an amount equal to the excess. In accordance with FASB ASC 350-20, the Company performed goodwill impairment tests during 2012 and 2013 and concluded that the carrying amount of goodwill did not exceed the implied fair value of the goodwill, accordingly no impairment losses were recognized during the years ended December 31, 2012 and 2013.
	Fair Value Measurements
	We adopted ASC Topic 820 for financial instruments measured at fair value on a recurring basis.  ASC Topic 820 defines fair value, establishes a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  ASC Topic 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements).  These tiers include:
	·
	Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;
	·
	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and
	·
	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at December 31, 2013:
									Significant
							Quoted Prices in		Other		Significant
							Active Markets for		Observable		Unobservable
							Identical Assets		Inputs		Inputs
					Total		(Level 1)		(Level 2)		(Level 3)
	Assets
		Available-for-sale securities		$	-		-	$	-		-
	Total assets measured at fair value			$	-	$	-	$	-	$	-
	Assets and liabilities measeured at fair value on a recurring basis were as follows at December 31, 2012:
									Significant
							Quoted Prices in		Other		Significant
							Active Markets for		Observable		Unobservable
							Identical Assets		Inputs		Inputs
					Total		(Level 1)		(Level 2)		(Level 3)
	Assets
		Available-for-sale securities		$	82,531		-	$	-		82,531
	Total assets measured at fair value			$	82,531	$	-	$	-	$	82,531
	The table below presents our assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at December 31, 2013.  We classify financial instruments in Level 3 of the fair value hierarchy when there is reliance on at least one significant unobservable input to the valuation model.
				Available-for-sale securities		Total
	Balance at December 31, 2012		$	82,531	$	82,531
	Total gains or losses (realized and unrealized)
		Included in net loss		-82,531		-82,531
		Valuation adjustment		-		-
	Purchases, issuances, and settlements, net			-		-
	Transfers to Level 3			-		-
	Balance at December 31, 2013		$	-	$	-
	Fair Value of Financial Instruments
	The fair value of the Company's cash and cash equivalents, receivables, accounts payable, accrued liabilities and capital lease obligations approximate carrying value based on their effective interest rates compared to current market prices.
	Revenue Recognition
	The Company recognizes revenue in accordance with the Securities and Exchange Commission, Staff Accounting Bulletin (SAB) No. 101, "Revenue Recognition in Financial Statements" and its revisions in SAB No. 104.  SAB 101 and 104 clarify application of generally accepted accounting principles related to revenue transactions.
	We receive revenue for hosting, gateway, and maintenance fees, software access and licensing fees and product sales. Revenues from up-front fees are deferred and recognized over the period in which services are performed, ranging from one month to one year.  Fees for the set-up of merchant accounts are deferred and recognized as services are completed (which is generally two months).  Revenues from monthly hosting, maintenance, transaction and processing fees are recorded when earned. Operating lease revenues for merchant accounts and software are recorded when earned.  Revenues for product sales are recorded when order fulfillment is complete.
	The Company recognizes revenues when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectibility is reasonably assured.
	Trade and Other Receivables and Collections
	The Company applies a range of collection techniques to manage deliquent accounts.  Management reviews accounts receivable monthly and records an estimate of receivables determined to be uncollectible to allowance for doubtful accounts and bad debt. Accounts recievable and the corresponding allowance for doubtful accounts are
	reviewed for collectablitly by management quarterly and uncollectible accounts receivable are written off.  The Company had bad debt expense of $216,661 and $17,767 for the years ended December 31, 2012 and 2013, respectively.
Cost of sales
Cost of sales includes costs related to fulfillment, customer service, certain royalties and commissions, service personnel, telecommunications and data center costs.
Sales and marketing costs
Sales and marketing expenses include advertising expenses, commissions and personnel expenses for sales and marketing. Marketing and advertising costs to promote the Company's products and services are expensed in the period incurred.
Research and development costs
Product development expenses include expenses for the maintenance of existing software and the development of new or improved software and technology, including personnel expenses for the product engineering department. Costs incurred by the Company to develop, enhance, manage, monitor and operate the Company's technology services are generally expensed as incurred.  Total research and development costs for the years ended December 31, 2012 and 2013 were $231,275 and $236,263, respectively.
General and administrative costs
General and administrative expenses include personnel expenses for executive, finance, and internal support personnel. In addition, general and administrative expenses include fees for bad debt costs, professional legal and
accounting services, insurance, office space, banking and merchant fees, and other overhead-related costs.  The Company incurred legal fees of $49,738 in 2013.  See Note 6 for further discussion related to these lawsuits.
Income Taxes
The Company utilizes the liability method of accounting for income taxes.  Under the liability method, deferred income tax assets and liabilities are provided based on the difference between the financial statement and tax bases of assets and liabilities measured by the currently enacted tax rates in effect for the years in which these differences are expected to reverse.  Deferred tax expense or benefit is the result of changes in deferred tax assets and liabilities.
Capital Structure
The Company has 50,000,000 shares authorized of $0.001 par value voting common stock with 49,713,895 shares issued and outstanding as of December 31, 2012 and 2013.
Inventories
Inventories are stated at the lower of average cost or market value.  When there is evidence that the inventories' value is less than original cost, the inventories are reduced to market value.  Inventories, consisting of sports apparel, electronics and iron ore mineral totaled $377,972 and $22,999 at December 31, 2012 and 2013, respectively.  The Company recognized impairment expense of $353,000 to reduce its iron ore inventory carrying value to $0 at December 31, 2013.
Reclassifications
Certain amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no material effect on our consolidated financial statements.
Earnings per share
The computation of net earnings (loss) per share of common stock is based on the weighted average number of shares outstanding during each period presented.  The Company utilizes the treasury stock method to calculate diluted earnings (loss) per share, which considers potentially issuable shares on common stock equivalents.  In
accordance with FASB ASC 260-10 common stock options have a dilutive effect when the average market price of the common stock during the period exceeds the exercise price of the options.  There were no dilutive instruments at December 31, 2013 or 2012.
Statement of Operations Summary Information:		Year ended
		December 31,
		2012		2013
Numerator:	Net loss	$      (811,490)		$   (3,682,244)
Denominator:	Weighted-average common shares outstanding
	Basic	49,713,895		49,713,895
	Diluted	49,713,895		49,713,895
EARNINGS PER SHARE:
	Basic
	Net loss per share	$           (0.02)		$           (0.07)
	Diluted
	Net loss per share	$           (0.02)		$           (0.07)
Subsequent Events
The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that except for the events described in Note 15, below, there are no other events that would have a material impact on the financial statements.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
PROPERTY AND EQUIPMENT	'
	NOTE 2 - PROPERTY AND EQUIPMENT
	Property and equipment includes the following:	December 31,		Estimated useful
				life (years)
		2012	2013
	Computer Equipment	$        7,350	$        9,843	5-Mar
	Equipment	32,922	30,292	10-Feb
	Software	4,358	4,358	3-Jan
	Furniture and Fixtures	17,548	17,548	10-Mar
	Building	820,000	-	30
	Land	1,030,000	-	-
	Leasehold Improvements	12,879	6,230	Lesser of Lease or Useful  Life
	Total	1,925,057	68,271
	Less Accumulated Depreciation	-143,674	-58,851
		$1,781,383	$       9,420
	Depreciation and amortization expense for the years ended December 31, 2012 and 2013 was $36,303 and $18,034, respectively.

ACCRUED_AND_OTHER_LIABILITIES

ACCRUED AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2013
ACCRUED AND OTHER LIABILITIES [Abstract]	'
ACCURED AND OTHER LIABILITIES	'
	NOTE 3 - ACCRUED AND OTHER LIABILITIES
	Accrued liabilities consist of the following:	December 31,
		2012	2013
	Payroll related liabilities	$     44,683	$     49,150
	Income tax payable	92,654	-
	Legal liabilities	400,000	-
	Other	95,245	97,046
		$   632,582	$   146,196

NOTES_PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2013
NOTES PAYABLE [Abstract]	'
NOTES PAYABLE	'
	NOTE 4 - NOTES PAYABLE
	On January 27, 2010, the Company executed a Promissory Note Secured by a Deed of Trust with Assignment of Rents in the principal amount of $1,000,000.  The holder of the note was entitled to receive the entire principal amount with all accrued interest, at 7% interest per annum, payable on or before January 27, 2012.  On January 25, 2012, the maturity date of the note was extended to January 27, 2015.
	On July 10, 2012, the Company executed a Promissory Note Secured by a Deed of Trust with Assignment of Rents in the principal amount of $100,000.  The holder of the note was entitled to receive the entire principal amount with all accrued interest, at 7% interest per annum, payable on or before December 31, 2012.  On November 2, 2012, the maturity date of the note was extended to January 10, 2014.
	On August 31, 2012, the Company executed a Promissory Note Secured by a Deed of Trust with Assignment of Rents in the principal amount of $50,000.  The holder of the note was entitled to receive the entire principal amount with all accrued interest, at 7% interest per annum, payable on or before December 31, 2012.  On November 2, 2012, the maturity date of the note was extended to January 10, 2014.
	The January 27, 2010, July 10, 2012 and August 31, 2012 Promissory Notes were secured by a deed of trust with assignment of rents on the Company's principal office building and a second commercial building the Company owned in Salt Lake City, Utah.  Also, the Note holder was entitled to collect rents and lease amounts, if any, from the buildings upon any default and could at its option elect to foreclose on the properties.  The Company could make payments prior to the due date and any payments were to be applied first to the reduction of interest and the balance to the outstanding principal.   In the event that the Company failed to pay any amount when due, then the amount owing would become immediately due and a default interest rate of 15% would apply to the principal amount. On June 6, 2013, the Company sold its principal office building and second commercial building in Salt Lake City, Utah for a total of $1,850,000.  The proceeds of the sale satisfied the $1,392,871 in Promissory Notes dated January 27, 2010, July 10, 2012 and August 31, 2012 in full including all accrued interest, with the remaining cash proceeds of $509,023 remitted directly to the Company.  A gain of $143,290 was recognized on the sale of these assets during the year ended December 31, 2013.
	On December 2, 2011, the Company assumed a Promissory Note in the principal amount of $30,000 as part of its acquisition of Asher, LLC.  The holder of the note was entitled to receive the entire principal amount with all accrued interest, at 5% interest per annum, on or before January 1, 2014.  As of December 31, 2013, the principal and interest on this note had been satisfied in full.  During the year ended December 31, 2013, the Company made principal payments on the note totaling $16,627 and interest of $495.
	On August 28, 2013 the Company entered into a $42,738 financing agreement for payment of its business insurance. The financing agreement carries a 5.24% annual rate of interest and requires the Company to make 10 monthly payments of $4,377.  During the year ended December 31, 2013, the Company made principal payments of $17,095 and interest of $413.  The remaining $25,643 is due and payable prior to December 31, 2014.

NOTES_RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2013
NOTES RECEIVABLE [Abstract]	'
NOTES RECEIVABLE	'
	NOTE 5 - NOTES RECEIVABLE
	On July 28, 2011, the Company, through its Headlamp Ventures, LLC subsidiary, established a revolving line of credit facility and issued an initial $400,000 promissory note to Bsquare Red, LLC, a Utah limited liability company, to be used as working capital in their Internet marketing business.  The note carries a 15% effective annual rate of interest.  On October 3, 2011, the principal amount of the promissory note was increased to $500,000.  On July 31, 2012, the maturity date of the promissory note was extended to August 1, 2013.  On July 23, 2013, the maturity date of the promissory note was extended to August 1, 2014.  It is noted that Bsquare Red, LLC is owned by family members of the Company's CEO.  On December 30, 2013, the promissory note was repaid in full.
	On August 3, 2011, the Company, through its World Commerce Network, LLC subsidiary, issued a $250,000 promissory note to Bryan Development, LLC, a Utah limited liability company, for use as working capital in its business investment activities.  On December 31, 2012, the maturity date of the promissory note was extended to December 31, 2013 and on December 31, 2013, the maturity date of the promissory note was extended to June 30, 2014.
	On August 15, 2011, Headlamp Ventures established a revolving line of credit facility and issued an initial $400,000 promissory note to Grupo Zapata Arce, a division of Metales y Minerales S.A. De C.V., a corporation organized under the laws of Mexico, for use in its iron ore exporting business.  Interest is charged on amounts outstanding in the form of a fee of $3.00 per metric ton of iron ore purchased with proceeds of the note.  On September 20, 2011, Grupo Zapata Arce Division Metales y Minerals S.A. de C.V., LLC was added as a party to the revolving line of credit and promissory note originally established on August 15, 2011 for Grupo Zapata Arce.  Grupo Zapata Arce is positioned in an industry experiencing resurgent demand that is especially driven by emerging markets around the world.  However, as of August 31, 2013 Grupo Zapata Arce is in default under the promissory note and Headlamp Ventures has initiated legal action to collect the amount due.  (See Note 10 - Litigation Matters, below.)

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2013
INVESTMENTS [Abstract]	'
INVESTMENTS	'
	NOTE 6 - INVESTMENTS
	On April 21, 2011, Pacific WebWorks invested $250,000 in common units of Middlebury Ventures II, LLC, a Delaware limited liability company formed for the purpose of participating in the Fisker Holdings, Inc. Series C-1 and subsequent rounds of financing.  On December 27, 2011, the Company invested an additional $93,280 in common units of Middlebury Ventures II, LLC.  On March 28, 2012, the Company invested an additional $25,000 in common units of Middlebury Ventures II, LLC.  The funds are to be used by Middlebury Ventures II, LLC for the acquisition of Fisker Holdings, Inc. Series D-1 Shares pursuant to the Fisker Series D-1 transaction documents. Fisker Holdings, Inc. is an automotive company competing in the luxury hybrid-electric vehicle market. During August, 2012, Middlebury Ventures II, LLC changed its name to Ridgemaker Ventures II, LLC.  On December 31, 2012, the Company recognized a $285,749 unrealized loss on its investment to impair its carrying value to the current estimated market value. On November 22, 2013, Fisker Holdings, Inc. filed for Chapter 11 bankruptcy and on December 31, 2013 the Company recognized an $82,531 unrealized loss on its investment to impair its carrying value to $0, the current estimated market value.
	On November 11, 2011, the Company, through its Headlamp Ventures, LLC subsidiary, invested a total of $250,000 in Payroll Innovations, LLC and PickYourPayday.com, LLC, sister companies having common ownership and management and providing payroll debit card and online payroll advance service to small and mid-sized employers. For value received, the Company holds a 25% ownership position in Payroll Innovations, LLC and PickYourPayday.com, LLC.  On May 30, 2012, the Company invested an additional total of $30,000 in Payroll Innovations, LLC and PickYourPayday.com, LLC to meet a capital call approved by the members.  During September, October and November, 2012, the Company invested an additional total of $34,500 in Payroll Innovations, LLC and PickYourPayday.com, LLC to meet a capital call approved by the members. On March 28, 2013, the Company invested an additional total of $2,000 in Payroll Innovations, LLC and PickYourPayday.com, LLC to meet a capital call approved by the members.  For the year ended December 31, 2012 the Company recognized a $84,597 loss on its equity investment and for the year ended December 31, 2013 the Company recognized an $210,717 loss on its equity investment.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	NOTE 7 - COMMITMENTS & CONTINGENCIES
	The Ridgemaker Ventures II, LLC operating agreement contains a 40% capital call provision specifically associated with the Fisker D-1 round of financing, which includes a 40% capital call component.  Members of Ridgemaker Ventures II, LLC are required to invest an amount up to 40% of their investment to date at the time of the capital call, based on the percentage of the total capital call.  Those members failing to meet the capital call encounter an automatic conversion of their shares into common shares on a 2:1 basis.  Those members that meet the capital call will convert their shares into common shares on a 1:1 basis at such time when there is a market for Fisker securities.  An updated operating agreement was instituted in association with the Fisker E-1 round of financing.  The updated operating agreement contains a 30% capital call provision specifically associated with the Fisker E-1 round of financing, which provides for an exchange of D-1 shares on a 1:5.8418 basis for investors that meet their E-1 capital call obligation.
	The Payroll Innovations, LLC and PickYourPayday.com, LLC operating agreements provide for capital calls upon approval by 75% of the membership voting interest.  The total amount of each approved capital call is also subject to approval by 75% of the membership voting interest.  In a capital call each member is required to invest its proportionate share based on its membership interest.  No member's interest in the companies can be diluted without unanimous approval by the members.
	During the year ended December 31, 2013, the Company entered into a lease agreement for commercial office space.  The lease runs through May 31, 2018 and provides for monthly payments of $4,300 in year one, $4,425 in year two, $4,550 in year three, $4,700 in year four and $4,825 in year five.  A security deposit in the amount of $4,825 was required upon lease execution.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
STOCKHOLDERS' EQUITY [Abstract]	'
SHAREHOLDERS' EQUITY	'
	NOTE 8 - STOCKHOLDERS' EQUITY
	Stock Issuance
	During August 2010, the Company issued an aggregate of 1,500,000 shares of its common stock for payment of $180,000 in prepaid services related to investor relations, consulting and public relations.  The services were provided through the period of July 2010 through July 2011.  The Company recognized expenses of $105,000 for the period between January 2011 and July 2011.
	During August 2010, the Company issued an aggregate of 1,940,000 shares of its common stock to two separate companies for payment of $235,000 in prepaid consulting services and costs related to investor relations, consulting and public relations.  The services were provided through the period of July 2010 through July 2011.  The Company recognized expenses of $137,083 for the period between January 2011 and July 2011.
	Equity Incentive Plan
	On March 8, 2001, the Board of Directors adopted the Pacific WebWorks, Inc. 2001 Equity Incentive Plan (the Plan). The Plan allows for the granting of awards in the form of stock options, stock appreciation rights or restricted shares to employees, independent directors and certain consultants.  The Plan was amended by the Company on March 15, 2007, to allow for grant awards representing up to 10,000,000 shares of the Company's common stock under the Plan.  The Plan has not been approved by the Company's shareholders as of December 31, 2012.
	During 2012 and 2013, the Company granted no stock options as part of the Plan and no options were outstanding at any time during the years ended December 31, 2012 and 2013.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2013
DISCONTINUED OPERATIONS [Abstract]	'
DISCONTINUED OPERATIONS	'
	NOTE 9 - DISCONTINUED OPERATIONS
	Discontinued subsidiary - World Commerce Network, LLC
	In July 2002, the Board of Directors of Pacific WebWorks, Inc. resolved to discontinue World Commerce
	Network, LLC.  World Commerce Network became a consolidated entity with the Company in March 2000.
	On July 20, 2011 the Board of Directors of Pacific WebWorks, Inc. resolved to activate World Commerce Network, LLC for the purpose of pursuing investment opportunities.  All amounts that were classified as "discontinued" in the prior year have been reclassified.
	Pending complaints
	In September 2002, World Commerce Network, LLC received a complaint from a leasing company for recourse obligations funded for customer leases during 2000 for seminar related activities.  The agreement between World Commerce Network and the leasing company provides for recourse on leases in which customers have not made first payment.  Estimated recourse obligations for World Commerce Network approximate $95,000 and the Company carried an accrued liability to provide for this amount through the year ended December 31, 2013.  There has been no active discussion with the leasing company on this matter since 2002.
	Discontinued subsidiary - Fundworks, Inc.
	In August 2011, the Board of Directors of Pacific WebWorks, Inc. resolved to discontinue Fundworks, Inc.  The business operations of Fundworks had been dormant for over a year and it had no outstanding liabilities when it was discontinued.
	Discontinued subsidiary - PWI, LLC
	The Company's subsidiary, PWI, LLC has not generated any business activity since 2009.  The Company has no plans to restart the business of PWI, LLC and considers it to be a discontinued subsidiary at this time.

LITIGATION_MATTERS

LITIGATION MATTERS	12 Months Ended
	Dec. 31, 2013
LITIGATION MATTERS [Abstract]	'
LITIGATION MATTERS	'
	NOTE 10 - LITIGATION MATTERS
	Class Action Lawsuits
	During the years ended December 31, 2011 and 2012, the Company was involved in five class action law suits.  All plaintiffs in these cases were represented by the same legal firm and each complaint sought class action certification.  The complaints alleged that Pacific WebWorks violated consumer protection laws, committed fraud and used deceptive trade practices in relation to the manner in which Pacific WebWorks charged for purchases of its products.  Each action sought compensatory and punitive damages, plus reasonable costs and attorney fees.  The actions are as follows:
	On November 9, 2009, Barbara Ford filed an action in the Circuit Court of Cook County, Illinois, Chancery Division. A second action was filed on November 12, 2009, by Deanna Pelletier in the Superior Court of the State of California, County of Solano.  A third action was filed by Lisa Rasmussen on November 20, 2009, in the Superior Court of Washington, Snohomish County.  On December 18, 2009, the Barbara Ford matter was removed to the United States District Court for the Northern District of Illinois.  On December 18, 2009, the Deanna Pelletier matter was removed to the United States District Court for the Eastern District of California.  On December 23, 2009, the Lisa Rasmussen matter was removed to the United States District Court for the Western District of Washington.
	On July 10, 2010, Thomas Aikens filed an action in the Circuit Court of Jackson County, Missouri, which matter was removed to the United States District Court for the Western District of Missouri.  This matter was brought by the same law firm as the above cases.
	On September 19, 2011, Lynette Booth filed an action in the Circuit Court of Cook County, Illinois, Chancery Division alleging violations of consumer protection laws by Pacific WebWorks.  This case was removed to the United States District Court for the Northern District of Illinois on December 1, 2011.  Damages are unspecified in this action.  Pacific WebWorks answered the complaint and denied liability, intent to defend against all such claims.
	In response to these actions, Pacific WebWorks retained legal counsel to vigorously defend the Company in these lawsuits.  Discovery began on the class certification phase in the Illinois, Washington and California lawsuits.  Our legal counsel opposed class certification and filed motions to dismiss all claims in the Illinois and Washington actions, which motions were granted in part and denied in part.  Pacific WebWorks renewed its motion to dismiss in the Illinois action, which motion has not yet been ruled upon.  In addition, Pacific Webworks brought motions to dismiss the Pelletier, Guffey and Aikens actions, which motions have not yet been ruled upon.
	On May 24, 2012, the Company entered into a Stipulation of Class Action Settlement relating to its outstanding class action lawsuits.  The settlement agreement required the Company to contribute a maximum of $400,000 to the settlement fund, class counsel and claims administration fees.  The Company's entry into the settlement agreement was intended to reduce its overall litigation expense by putting an end to the significant legal fees continually incurred to defend against the actions.  As of December 31, 2011 and 2012, the Company had recorded a liability of $400,000 in contemplation of reaching settlement on its outstanding class action lawsuits.  As a part of the settlement agreement, the Company agreed to establish an escrow account and deposit the amount of their
	maximum contribution into the escrow account to be held there during the settlement approval process.  The escrow account was established and fully funded by the Company with the appropriate $400,000 maximum contribution on July 2, 2012.
	On November 28, 2012, the Class Action Settlement received final approval in the Circuit Court of Cook County, Illinois.  On January 10, 2013, the $400,000 held in escrow was contributed to the settlement fund, class counsel and claims administration fees.  The Company considers this matter to be closed.
	As a result of the above class actions suits, Blooksy Interactive, LLC had threatened claims of indemnification against Pacific WebWorks.   We denied that we had any duty to defend or indemnify Blooksy Interactive, LLC.
	On May 18, 2012, the Company entered into a settlement agreement with Bloosky Interactive, LLC in which the parties agreed to waive any and all indemnification claims against one another.  The Company considers this matter to be closed.
	Other Actions
	On February 3, 2010, a suit was brought against Pacific WebWorks by Tommy Tompkins in the Circuit Court of Jefferson County, Alabama.  The complaint in that case alleged that Pacific WebWorks violated the Telephone Consumer Protection Act by calling Mr. Tompkins' cellular telephone to make a sales solicitation.  Pacific WebWorks has denied that it ever improperly called Mr. Tompkins, or that it otherwise violated the Telephone Consumer Protection Act.  In response to this action, Pacific WebWorks retained the law firm of Snell & Wilmer as legal counsel to vigorously defend the Company.  The plaintiffs, along with other parties and the Company have come to resolution as to a settlement of this dispute with a Settlement Agreement being fully executed on March 29, 2012.  Under the terms of this Settlement Agreement, the Company paid $15,000 to the client trust account of Henninger Garrison Davis, LLC to be allocated and distributed at the discretion of the plaintiffs and their counsel.
	On November 1, 2011, the Company was named in a suit brought by Adrian O. Alegria in the District Court of the Central District of California.  The complaint in that case alleged breach of contract and fraud.  Pacific WebWorks retained Hirschi, Steele & Baer, PLLC and Single Oak Law Offices, APC as legal counsel to defend the Company. On April 24, 2012 the Company's motion to dismiss was granted by the Court and this matter is considered to be closed.
	On November 15, 2013 Pacific WebWorks, Inc. was served a summons by the Third Judicial District Court in and for Salt Lake County, State of Utah.  The plaintiffs, Allen Stutelberg, Harold Schmunk and Michael Greer, filed a derivative action alleging Pacific WebWorks, Inc. and five former and current members of the board of directors, officers and/or employees of the Company committed corporate waste, breached fiduciary duties and committed civil conspiracy resulting in mismanagement of the Company's assets and affairs and usurpation of corporate opportunities.  The plaintiffs seek general and punitive damages in excess of $300,000 for each of the five causes of action to be proven at a jury trial.  The Company retained legal counsel to vigorously defend against these allegations.  The Company's counsel filed an answer to the summons and filed a motion to disqualify plaintiff's attorney due to a conflict.  As of the date of the filing of this report a judge has not been appointed to hear this case.
	We are involved in various other disputes and claims arising in the normal course of our business.  In the opinion of management, any resulting litigation from these disputes and claims will not have a material effect on our financial position and results of operations.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	NOTE 11 - INCOME TAXES
	Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carryforwards and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in the tax laws and rates on the date of the enactment.
	Net deferred tax assets and liabilities consist of the following components as of December 31, 2012 and 2013:
		2012	2013
	Deferred Tax Assets
	NOL Carryforward	$   2,325,800	$   2,778,200
	Contingent Liabilities	156,000	-
	Contribution Carryforward	300	2,900
	Cumulative Impairment Losses	111,400	223,600
	Deferred Tax Liabilities
	Depreciation	-4,300	-4,700
	Valuation Allowance	-	-3,000,000
	Net Deferred Tax Asset	$   2,589,200	$               -
	The income tax expense differs from the amount of income tax determined by applying the U.S. federal and state income tax rates to pretax income from continuing operations for the years ended December 31, 2012 and 2013 due to the following:
		2012	2013
	Book Income	$      (542,800)	$      (462,400)
	Minimum State Franchise Taxes	780	780
	Federal Tax Refund	-244	-
	Change in Contingent Liabilities	-	-156,000
	Depreciation	4,500	1,500
	Stock Based Expenses	-	-
	Meals & Entertainment	2,600	2,200
	Excess Tax Gain on Disposal	-	2,600
	NOL Carryforward	424,300	47,600
	Impairment Loss	111,400	112,100
	Valuation Allowance	-	358,966
		$                536	$        (92,654)
	As of December 31, 2013, the Company had Net Operating Loss (NOL) carryforwards of approximately $7,123,700 that may be offset against future taxable income from the year 2014 through 2033.
	Due to the change in ownership provisions of the Tax Reform Act of 1986, Net Operating Loss carryforwards for Federal income tax reporting purposes are subject to annual limitations.  Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.
	ASC No. 740 requires an asset and liability approach for accounting for income taxes and prescribes a comprehensive model of how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the company has taken or expects to take on a tax return. ASC No. 740 states that a tax benefit from an uncertain position may be recognized if it is "more likely than not" that the position is sustainable, based upon its technical merits. The tax benefit of a qualifying position is the largest
	amount of tax benefit that is greater than 50 percent likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all relevant information.
	The Company estimates that the unrecognized tax benefit will not change significantly within the next twelve months. As of December 31, 2012, the Company had prepared an amendment to its 2009 federal tax return which it had not filed.  As a result of this amendment the Company had accrued a liability of $92,654 which included $85,935 in income tax due based on the amendment and $6,719 in interest and penalties related to this additional tax.  The following table summarizes the tax years open to scrutiny by taxing authorities for each major jurisdiction:
	Jurisdiction	Open Tax Years
	Federal	2010 - 2012
	Utah State	2010 - 2012
	On September 16, 2013, the Company recognized a $92,654 income tax gain to remove the liability when the 2009 federal tax return was no longer open to scrutiny by taxing authorities.
	As the Company has significant net operating loss carry forwards, even if certain of the Company's tax positions were disallowed, it is not foreseen that the Company would have to pay any taxes in the near future. Consequently, the Company does not calculate the impact of interest or penalties on amounts that might be disallowed.

SEGMENT_REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2013
SEGMENT REPORTING [Abstract]	'
SEGMENT REPORTING	'
	NOTE 12 - SEGMENT REPORTING
	Segment reporting by business unit follows:
	The year ended December 31, 2012a
	Business Unit	Revenues, net	Net income (loss)
	Pacific WebWorks	$      460,246	$   (1,175,942)
	Headlamp Ventures	132,225	(3,497)
	IntelliPay	468,412	386,412
	Thrifty Seeker	14,268	(8,886)
	TradeWorks	6,501	6,369
	FundWorks	-	1,463
	PWI	-	11,258
	Promontory Marketing	-	(191)
	Dynamic WebTools	729	(47,695)
	World Commerce Network	-	19,219
	Total	$   1,082,381	$     (811,490)
	aAmounts include all intercompany receivables, payables, revenues and expenses prior to elimination
	for consolidation.
	The year ended December 31, 2013a
	Business Unit	Revenues, net	Net income (loss)
	Pacific WebWorks	$      157,080	$   (3,610,393)
	Headlamp Ventures	284,610	(438,264)
	IntelliPay	461,594	381,264
	Thrifty Seeker	1,359	(397)
	TradeWorks	3,850	3,718
	FundWorks	-	-
	PWI	-	-
	Promontory Marketing	-	(504)
	Dynamic WebTools	755,607	(30,202)
	World Commerce Network	-	12,534
	Total	$    1,664,100	$   (3,682,244)
	aAmounts include all intercompany receivables, payables, revenues and expenses prior to elimination
	for consolidation.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
RELATED PARTY TRANSACTIONS [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	NOTE 13 - RELATED PARTY TRANSACTIONS
	The Company has entered into related party transactions with Bsquare Red, LLC, a Utah limited liability company.  Robert Brett Bell and William Marc Bell each hold a 50% membership interest in Bsquare Red, LLC.  Both are brothers of our CEO, K. Lance Bell.  See Note 5 for more detailed information on the note receivable transactions the Company has entered into with Bsquare Red, LLC.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2013
RECENT ACCOUNTING PRONOUNCEMENTS [Abstract]	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 14 - RECENT ACCOUNTING PRONOUNCEMENTS
	ASU 2012-02, Intangibles-Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment.   This ASU gives an entity the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test for indefinite-lived intangible assets other than goodwill. The amendments are effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012. Early adoption is permitted, including for annual and interim impairment tests performed as of a date before July 27, 2012, if a public entity's financial statements for the most recent annual or interim period have not yet been issued.  As of December 31, 2012, this ASU has been adopted by the Company and has resulted in no significant impact.
	ASU 2012-04, Technical Corrections and Improvements.   This ASU makes certain incremental improvements to U.S. GAAP, including, among other revisions, conforming amendments that identify when the use of fair value should be linked to the definition of fair value in ASC 820. The majority of the amendments in ASU 2012-04 were effective upon issuance on October 1, 2012, for both public entities and nonpublic entities. For public entities, the more substantive amendments that are subject to transition guidance are effective for fiscal periods beginning after December 15, 2012.  As of December 31, 2012, this ASU has been adopted by the Company and has resulted in no significant impact.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 15 - SUBSEQUENT EVENTS
	The Company has evaluated subsequent events in accordance with the provisions of ASC 855 and has identified no reportable subsequent events.

THE_COMPANY_AND_BASIS_OF_PRESE1

THE COMPANY AND BASIS OF PRESENTATION (Policy)	12 Months Ended
	Dec. 31, 2013
THE COMPANY AND BASIS OF PRESENTATION [Abstract]	'
The Company	'
	The Company
	Pacific WebWorks, Inc. and its subsidiaries, engage in the development and distribution of web tools software, electronic business storefront hosting, and Internet payment systems for individuals and small to mid-sized businesses.  The Company also diversifies its business by engaging in venture investment and small business acquisition activities.
Basis of Presentation	'
	Basis of Presentation
	The accompanying consolidated financial statements include the accounts of Pacific WebWorks, Inc. and its wholly owned subsidiaries, Intellipay, Inc., TradeWorks Marketing, Inc., FundWorks, Inc., PWI, LLC, World Commerce Network, LLC, Promontory Marketing, Inc., Thrifty Seeker, LLC, Headlamp Ventures, LLC and Dynamic WebTools, LLC. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes.  Management believes that the estimates used in preparing the financial statements are reasonable and prudent; however, actual results could differ from these estimates.  Significant estimates include the allowance for doubtful accounts, impairment assessments of goodwill, valuation of deferred tax assets, rebilling collections and certain accrued liabilities such as contingent liabilities.
Cash Equivalents	'
	Cash Equivalents
	The Company considers all highly liquid instruments maturing in three months or less when purchased to be cash equivalents.
Concentrations	'
	Concentrations
	Financial instruments that potentially subject the Company to concentrations of credit risks consist of cash and cash equivalents, accounts receivable and accounts payable.  The Company places its cash and cash equivalents at well-known quality financial institutions.  At times, such cash and investments may be in excess of the FDIC insurance limit.  The Company had amounts in excess of federally insured limits of $885,471 and $786,464 as of December 31, 2012 and 2013, respectively.
Depreciation and amortization	'
	Depreciation and amortization
	Depreciation of property and equipment is provided on the straight-line method over the estimated useful lives of the assets.  Accelerated methods of depreciation of property and equipment are used for income tax purposes.
Restricted Cash	'
	Restricted Cash
	Restricted cash includes cash maintained in a reserve account with the Company's merchant banks in connection with the Company's acceptance of credit card payments for its services.
Goodwill	'
	Goodwill
	The Company adopted FASB ASC 350-10 in 2002. Under FASB ASC 350-10 goodwill is no longer amortized, but is tested for impairment at a reporting unit level on an annual basis and between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. Events or circumstances which could trigger an additional impairment review include a significant adverse change in legal factors or in the business climate, an adverse action or assessment by a regulator, unanticipated competition, a loss of key personnel, significant changes in the manner of our use of the acquired assets or the strategy for our overall business, significant negative industry or economic trends or projected future results of operations. For purposes of financial reporting and impairment testing in accordance with FASB ASC 350-10, the Company's Intellipay business unit operates in one principal business segment, a provider of online credit card gateway services.
	In testing for a potential impairment of goodwill, the estimated fair value of the business unit is compared with book value, including goodwill. If the estimated fair value exceeds book value, goodwill is considered not to be impaired and no additional steps are necessary. If, however, the fair value of the Company is less than book value, then the carrying amount of the goodwill is compared with its implied fair value. The estimate of implied fair value of goodwill may require independent valuations of certain internally generated and unrecognized intangible assets such as our paying monthly gateway portfolio, software and technology and trademarks. If the carrying amount of our goodwill exceeds the implied fair value of that goodwill, an impairment loss would be recognized in an amount equal to the excess. In accordance with FASB ASC 350-20, the Company performed goodwill impairment tests during 2012 and 2013 and concluded that the carrying amount of goodwill did not exceed the implied fair value of the goodwill, accordingly no impairment losses were recognized during the years ended December 31, 2012 and 2013.
Fair Value Measurements	'
	Fair Value Measurements
	We adopted ASC Topic 820 for financial instruments measured at fair value on a recurring basis.  ASC Topic 820 defines fair value, establishes a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  ASC Topic 820 establishes a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements).  These tiers include:
	·
	Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets;
	·
	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and
	·
	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.
	We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at December 31, 2013:
									Significant
							Quoted Prices in		Other		Significant
							Active Markets for		Observable		Unobservable
							Identical Assets		Inputs		Inputs
					Total		(Level 1)		(Level 2)		(Level 3)
	Assets
		Available-for-sale securities		$	-		-	$	-		-
	Total assets measured at fair value			$	-	$	-	$	-	$	-
	Assets and liabilities measeured at fair value on a recurring basis were as follows at December 31, 2012:
									Significant
							Quoted Prices in		Other		Significant
							Active Markets for		Observable		Unobservable
							Identical Assets		Inputs		Inputs
					Total		(Level 1)		(Level 2)		(Level 3)
	Assets
		Available-for-sale securities		$	82,531		-	$	-		82,531
	Total assets measured at fair value			$	82,531	$	-	$	-	$	82,531
	The table below presents our assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at December 31, 2013.  We classify financial instruments in Level 3 of the fair value hierarchy when there is reliance on at least one significant unobservable input to the valuation model.
				Available-for-sale securities		Total
	Balance at December 31, 2012		$	82,531	$	82,531
	Total gains or losses (realized and unrealized)
		Included in net loss		-82,531		-82,531
		Valuation adjustment		-		-
	Purchases, issuances, and settlements, net			-		-
	Transfers to Level 3			-		-
	Balance at December 31, 2013		$	-	$	-
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The fair value of the Company's cash and cash equivalents, receivables, accounts payable, accrued liabilities and capital lease obligations approximate carrying value based on their effective interest rates compared to current market prices.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue in accordance with the Securities and Exchange Commission, Staff Accounting Bulletin (SAB) No. 101, "Revenue Recognition in Financial Statements" and its revisions in SAB No. 104.  SAB 101 and 104 clarify application of generally accepted accounting principles related to revenue transactions.
	We receive revenue for hosting, gateway, and maintenance fees, software access and licensing fees and product sales. Revenues from up-front fees are deferred and recognized over the period in which services are performed, ranging from one month to one year.  Fees for the set-up of merchant accounts are deferred and recognized as services are completed (which is generally two months).  Revenues from monthly hosting, maintenance, transaction and processing fees are recorded when earned. Operating lease revenues for merchant accounts and software are recorded when earned.  Revenues for product sales are recorded when order fulfillment is complete.
	The Company recognizes revenues when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectibility is reasonably assured.
Trade Receivables and Collections	'
	Trade and Other Receivables and Collections
	The Company applies a range of collection techniques to manage deliquent accounts.  Management reviews accounts receivable monthly and records an estimate of receivables determined to be uncollectible to allowance for doubtful accounts and bad debt. Accounts recievable and the corresponding allowance for doubtful accounts are
	reviewed for collectablitly by management quarterly and uncollectible accounts receivable are written off.  The Company had bad debt expense of $216,661 and $17,767 for the years ended December 31, 2012 and 2013, respectively.
Cost of sales	'
	Cost of sales
	Cost of sales includes costs related to fulfillment, customer service, certain royalties and commissions, service personnel, telecommunications and data center costs.
Sales and marketing costs	'
	Sales and marketing costs
	Sales and marketing expenses include advertising expenses, commissions and personnel expenses for sales and marketing. Marketing and advertising costs to promote the Company's products and services are expensed in the period incurred.
Research and development costs	'
	Research and development costs
	Product development expenses include expenses for the maintenance of existing software and the development of new or improved software and technology, including personnel expenses for the product engineering department. Costs incurred by the Company to develop, enhance, manage, monitor and operate the Company's technology services are generally expensed as incurred.  Total research and development costs for the years ended December 31, 2012 and 2013 were $231,275 and $236,263, respectively.
General and administrative costs	'
	General and administrative costs
	General and administrative expenses include personnel expenses for executive, finance, and internal support personnel. In addition, general and administrative expenses include fees for bad debt costs, professional legal and
	accounting services, insurance, office space, banking and merchant fees, and other overhead-related costs.  The Company incurred legal fees of $49,738 in 2013.  See Note 6 for further discussion related to these lawsuits.
Income Taxes	'
	Income Taxes
	The Company utilizes the liability method of accounting for income taxes.  Under the liability method, deferred income tax assets and liabilities are provided based on the difference between the financial statement and tax bases of assets and liabilities measured by the currently enacted tax rates in effect for the years in which these differences are expected to reverse.  Deferred tax expense or benefit is the result of changes in deferred tax assets and liabilities.
Capital Structure	'
	Capital Structure
	The Company has 50,000,000 shares authorized of $0.001 par value voting common stock with 49,713,895 shares issued and outstanding as of December 31, 2012 and 2013.
Inventories	'
	Inventories
	Inventories are stated at the lower of average cost or market value.  When there is evidence that the inventories' value is less than original cost, the inventories are reduced to market value.  Inventories, consisting of sports apparel, electronics and iron ore mineral totaled $377,972 and $22,999 at December 31, 2012 and 2013, respectively.  The Company recognized impairment expense of $353,000 to reduce its iron ore inventory carrying value to $0 at December 31, 2013.
Reclassification	'
	Reclassifications
	Certain amounts in the accompanying consolidated financial statements have been reclassified to conform to the current year presentation. These reclassifications had no material effect on our consolidated financial statements.
Earnings Per Share	'
	Earnings per share
	The computation of net earnings (loss) per share of common stock is based on the weighted average number of shares outstanding during each period presented.  The Company utilizes the treasury stock method to calculate diluted earnings (loss) per share, which considers potentially issuable shares on common stock equivalents.  In
	accordance with FASB ASC 260-10 common stock options have a dilutive effect when the average market price of the common stock during the period exceeds the exercise price of the options.  There were no dilutive instruments at December 31, 2013 or 2012.
	Statement of Operations Summary Information:		Year ended
			December 31,
			2012		2013
	Numerator:	Net loss	$      (811,490)		$   (3,682,244)
	Denominator:	Weighted-average common shares outstanding
		Basic	49,713,895		49,713,895
		Diluted	49,713,895		49,713,895
	EARNINGS PER SHARE:
		Basic
		Net loss per share	$           (0.02)		$           (0.07)
		Diluted
		Net loss per share	$           (0.02)		$           (0.07)
Subsequent Events	'
	Subsequent Events
	The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that except for the events described in Note 15, below, there are no other events that would have a material impact on the financial statements.

THE_COMPANY_AND_BASIS_OF_PRESE2

THE COMPANY AND BASIS OF PRESENTATION (Tables)	12 Months Ended
	Dec. 31, 2013
THE COMPANY AND BASIS OF PRESENTATION [Abstract]	'
Schedule of Assets and Liabilities Measured at Fair Value	'
							Quoted Prices in		Other		Significant
							Active Markets for		Observable		Unobservable
							Identical Assets		Inputs		Inputs
					Total		(Level 1)		(Level 2)		(Level 3)
	Assets
		Available-for-sale securities		$	-		-	$	-		-
	Total assets measured at fair value			$	-	$	-	$	-	$	-
	Assets and liabilities measeured at fair value on a recurring basis were as follows at December 31, 2012:
									Significant
							Quoted Prices in		Other		Significant
							Active Markets for		Observable		Unobservable
							Identical Assets		Inputs		Inputs
					Total		(Level 1)		(Level 2)		(Level 3)
	Assets
		Available-for-sale securities		$	82,531		-	$	-		82,531
	Total assets measured at fair value			$	82,531	$	-	$	-	$	82,531
Schedule of Significant Unobservable Inputs	'
				Available-for-sale securities		Total
	Balance at December 31, 2012		$	82,531	$	82,531
	Total gains or losses (realized and unrealized)
		Included in net loss		-82,531		-82,531
		Valuation adjustment		-		-
	Purchases, issuances, and settlements, net			-		-
	Transfers to Level 3			-		-
	Balance at December 31, 2013		$	-	$	-
Schedule of Earnings Per Share	'
	Statement of Operations Summary Information:		Year ended
			December 31,
			2012		2013
	Numerator:	Net loss	$      (811,490)		$   (3,682,244)
	Denominator:	Weighted-average common shares outstanding
		Basic	49,713,895		49,713,895
		Diluted	49,713,895		49,713,895
	EARNINGS PER SHARE:
		Basic
		Net loss per share	$           (0.02)		$           (0.07)
		Diluted
		Net loss per share	$           (0.02)		$           (0.07)

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
PROPERTY AND EQUIPMENT [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment includes the following:	December 31,		Estimated useful
				life (years)
		2012	2013
	Computer Equipment	$        7,350	$        9,843	5-Mar
	Equipment	32,922	30,292	10-Feb
	Software	4,358	4,358	3-Jan
	Furniture and Fixtures	17,548	17,548	10-Mar
	Building	820,000	-	30
	Land	1,030,000	-	-
	Leasehold Improvements	12,879	6,230	Lesser of Lease or Useful  Life
	Total	1,925,057	68,271
	Less Accumulated Depreciation	-143,674	-58,851
		$1,781,383	$       9,420

ACCRUED_AND_OTHER_LIABILITIES_

ACCRUED AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
ACCRUED AND OTHER LIABILITIES [Abstract]	'
Schedule of Accrued and Other Liabilities	'
	Accrued liabilities consist of the following:	December 31,
		2012	2013
	Payroll related liabilities	$     44,683	$     49,150
	Income tax payable	92,654	-
	Legal liabilities	400,000	-
	Other	95,245	97,046
		$   632,582	$   146,196

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Schedule of Deferred Tax Assets and Liabilities	'
		2012	2013
	Deferred Tax Assets
	NOL Carryforward	$   2,325,800	$   2,778,200
	Contingent Liabilities	156,000	-
	Contribution Carryforward	300	2,900
	Cumulative Impairment Losses	111,400	223,600
	Deferred Tax Liabilities
	Depreciation	-4,300	-4,700
	Valuation Allowance	-	-3,000,000
	Net Deferred Tax Asset	$   2,589,200	$               -
Schedule of Income Tax Reconciliation	'
		2012	2013
	Book Income	$      (542,800)	$      (462,400)
	Minimum State Franchise Taxes	780	780
	Federal Tax Refund	-244	-
	Change in Contingent Liabilities	-	-156,000
	Depreciation	4,500	1,500
	Stock Based Expenses	-	-
	Meals & Entertainment	2,600	2,200
	Excess Tax Gain on Disposal	-	2,600
	NOL Carryforward	424,300	47,600
	Impairment Loss	111,400	112,100
	Valuation Allowance	-	358,966
		$                536	$        (92,654)
Schedule of Open Tax Years	'
	Jurisdiction	Open Tax Years
	Federal	2010 - 2012
	Utah State	2010 - 2012

SEGMENT_REPORTING_Tables

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2013
SEGMENT REPORTING [Abstract]	'
Summary of Business Unit Information	'
	The year ended December 31, 2012a
	Business Unit	Revenues, net	Net income (loss)
	Pacific WebWorks	$      460,246	$   (1,175,942)
	Headlamp Ventures	132,225	(3,497)
	IntelliPay	468,412	386,412
	Thrifty Seeker	14,268	(8,886)
	TradeWorks	6,501	6,369
	FundWorks	-	1,463
	PWI	-	11,258
	Promontory Marketing	-	(191)
	Dynamic WebTools	729	(47,695)
	World Commerce Network	-	19,219
	Total	$   1,082,381	$     (811,490)
	aAmounts include all intercompany receivables, payables, revenues and expenses prior to elimination
	for consolidation.
	The year ended December 31, 2013a
	Business Unit	Revenues, net	Net income (loss)
	Pacific WebWorks	$      157,080	$   (3,610,393)
	Headlamp Ventures	284,610	(438,264)
	IntelliPay	461,594	381,264
	Thrifty Seeker	1,359	(397)
	TradeWorks	3,850	3,718
	FundWorks	-	-
	PWI	-	-
	Promontory Marketing	-	(504)
	Dynamic WebTools	755,607	(30,202)
	World Commerce Network	-	12,534
	Total	$    1,664,100	$   (3,682,244)
	aAmounts include all intercompany receivables, payables, revenues and expenses prior to elimination
	for consolidation.

THE_COMPANY_AND_BASIS_OF_PRESE3

THE COMPANY AND BASIS OF PRESENTATION (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
THE COMPANY AND BASIS OF PRESENTATION [Abstract]	'	'
Amounts in excess of federally insured limits	$786,464	$885,471
Bad debt expense	17,767	216,661
Research and development cost	236,263	231,275
Legal fees	49,738	'
Common stock, shares authorized	50,000,000	50,000,000
Common stock, par value per share	$0.00	$0.00
Common stock, shares issued	49,713,895	49,713,895
Common stock, shares outstanding	49,713,895	49,713,895
Inventory [Line Items]	'	'
Impairment of assets	353,000	'
Inventory, net	22,999	377,972
Iron Ore [Member]	'	'
Inventory [Line Items]	'	'
Impairment of assets	353,000	'
Inventory, net	$0	'

THE_COMPANY_AND_BASIS_OF_PRESE4

THE COMPANY AND BASIS OF PRESENTATION (Schedule of Assets and Liabilities Measured at Fair Value) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Assets	'	'
Available-for-sale securities	'	$82,531
Total assets measured at fair value	'	82,531
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]	'	'
Assets	'	'
Available-for-sale securities	'	'
Total assets measured at fair value	'	'
Significant Other Observable Inputs (Level 2) [Member]	'	'
Assets	'	'
Available-for-sale securities	'	'
Total assets measured at fair value	'	'
Significant Unobservable Inputs (Level 3) [Member]	'	'
Assets	'	'
Available-for-sale securities	'	82,531
Total assets measured at fair value	'	$82,531

THE_COMPANY_AND_BASIS_OF_PRESE5

THE COMPANY AND BASIS OF PRESENTATION (Schedule of Significant Unobservable Inputs) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Balance	$82,531
Total gains or losses (realized and unrealized) included in net loss	-82,531
Valuation adjustment	'
Purchases, issuances, and settlements, net	'
Transfers to Level 3	'
Balance	'
Available-for-sale securities [Member]	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Balance	82,531
Total gains or losses (realized and unrealized) included in net loss	-82,531
Valuation adjustment	'
Purchases, issuances, and settlements, net	'
Transfers to Level 3	'
Balance	'

THE_COMPANY_AND_BASIS_OF_PRESE6

THE COMPANY AND BASIS OF PRESENTATION (Schedule of Earnings Per Share) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
THE COMPANY AND BASIS OF PRESENTATION [Abstract]	'	'
Net loss	($3,682,244)	($811,490)
Weighted-average common shares outstanding	'	'
Basic	49,713,895	49,713,895
Diluted	49,713,895	49,713,895
Basic	'	'
Net loss per share	($0.07)	($0.02)
Diluted	'	'
Net loss per share	($0.07)	($0.02)

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
PROPERTY AND EQUIPMENT [Abstract]	'	'
Depreciation and amortization	$18,034	$36,303
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	68,271	1,925,057
Accumulated depreciation	-58,851	-143,674
Property and equipment, net	9,420	1,781,383
Computer Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	9,843	7,350
Computer Equipment [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'3 years	'
Computer Equipment [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'5 years	'
Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	30,292	32,922
Equipment [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'2 years	'
Equipment [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'10 years	'
Software [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	4,358	4,358
Software [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'1 year	'
Software [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'3 years	'
Furniture and Fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	17,548	17,548
Furniture and Fixtures [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'3 years	'
Furniture and Fixtures [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Estimated useful life	'10 years	'
Building [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	'	820,000
Estimated useful life	'30 years	'
Land [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	'	1,030,000
Estimated useful life	'	'
Leasehold Improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment	$6,230	$12,879
Estimated useful life	'	'

ACCRUED_AND_OTHER_LIABILITIES_1

ACCRUED AND OTHER LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ACCRUED AND OTHER LIABILITIES [Abstract]	'	'
Paryoll related liabilities	$49,150	$44,683
Income tax payable	'	92,654
Legal liabilities	'	400,000
Other	97,046	95,245
Accrued and other liabilities	$146,196	$632,582

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Repayments of notes payable	$1,183,722	$13,373
Gain on sale of assets	143,290	'
Notes payable	'	1,166,627
Notes payable, current portion	25,643	'
Secured Notes Payable [Member]	'	'
Debt Instrument [Line Items]	'	'
Collateral amount	'	1,850,000
Repayments of notes payable	1,392,871	'
Income from sale of assets pledged as collateral, net	509,023	'
Notes payable	'	'
Notes payable, current portion	'	'
Assumed Promissory Note [Member]	'	'
Debt Instrument [Line Items]	'	'
Issuance date	2-Dec-11	'
Principal amount	30,000	'
Annual rate	5.00%	'
Maturity date	1-Jan-14	'
Principal payment	16,627	'
Interest payment	495	'
Notes payable	'	'
Notes payable, current portion	'	'
Premium Financing [Member]	'	'
Debt Instrument [Line Items]	'	'
Issuance date	28-Aug-13	'
Principal amount	42,738	'
Annual rate	5.24%	'
Maturity date	31-Dec-14	'
Periodic payment frequency	'monthly	'
Monthly payments	4,377	'
Principal payment	17,095	'
Interest payment	413	'
Notes payable	'	'
Notes payable, current portion	25,643	'
Note Payable One [Member]	'	'
Debt Instrument [Line Items]	'	'
Issuance date	'	27-Jan-10
Principal amount	'	1,000,000
Annual rate	'	7.00%
Maturity date	'	27-Jan-15
Default, interest rate	'	15.00%
Note Payable Two [Member]	'	'
Debt Instrument [Line Items]	'	'
Issuance date	'	10-Jul-12
Principal amount	'	100,000
Annual rate	'	7.00%
Maturity date	'	10-Jan-14
Default, interest rate	'	15.00%
Note Payable Three [Member]	'	'
Debt Instrument [Line Items]	'	'
Issuance date	'	31-Aug-12
Principal amount	'	$50,000
Annual rate	'	7.00%
Maturity date	'	10-Jan-14
Default, interest rate	'	15.00%

NOTES_RECEIVABLE_Details

NOTES RECEIVABLE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2011	Dec. 31, 2013	Dec. 31, 2013
			Bsquare Red [Member]	Bsquare Red [Member]	Bsquare Red [Member]	Grupo Zapata Arce [Member]	Bryan Development [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'	'
Initial amount	'	'	$500,000	'	$400,000	$400,000	$250,000
Interest rate	'	'	15.00%	'	'	'	'
Fee per metric ton of iron ore purchased with proceeds of the note	'	'	'	'	'	3	'
Notes receivable	250,000	750,000	500,000	'	'	'	250,000
Notes receivable, default	'	'	'	'	'	$400,000	'
Due date	'	'	1-Aug-14	'	'	'	30-Jun-14

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	3 Months Ended	6 Months Ended		9 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2012	Jun. 30, 2012	Sep. 30, 2011	Dec. 31, 2013	Dec. 31, 2012
INVESTMENTS [Abstract]	'	'	'	'	'	'
Payments for available-for-sale securities	$93,280	'	'	$250,000	'	$25,000
Unrealized loss	'	'	'	'	82,531	285,749
Available-for-sale securities	'	82,531	'	'	'	82,531
Payments for equity method investment	250,000	34,500	30,000	'	2,000	64,500
Ownership percentage	25.00%	'	'	'	'	'
Loss on equity method investments	'	'	'	'	$210,717	$84,597

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
COMMITMENTS AND CONTINGENCIES [Abstract]	'	'
Ridgemaker Ventures II, LLC capital call provision, percent of investment	40.00%	'
Fisker round of financing, capital call provision	30.00%	'
Ridgemaker Ventures II, LLC conversion ratio, failed requirement	2	'
Ridgemaker Ventures II, LLC conversion ratio	1	'
Fisker round of financing, conversion ratio	0.1712	'
Membership voting approval interest percentage for Payroll Innovations, LLC and PickYourPayday.com, LLC capital calls	75.00%	'
Commercial office space	'	'
Security deposit	$4,825	'
Monthly lease obligation	'	'
Year one	4,300	'
Year two	4,425	'
Year three	4,550	'
Year four	4,700	'
Year five	$4,825	'

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011	Dec. 31, 2010
		Equity Issuance One [Member]	Equity Issuance One [Member]	Equity Issuance Two [Member]	Equity Issuance Two [Member]
STOCKHOLDERS' EQUITY [Abstract]	'	'	'	'	'
Equity Incentive Plan, authorized but unapproved	10,000,000	'	'	'	'
Class of Stock [Line Items]	'	'	'	'	'
Shares issued for services	'	'	1,500,000	'	1,940,000
Value of shares issued for services	'	'	$180,000	'	$235,000
Compensation expense	'	$105,000	'	$137,083	'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details) (USD $)	Dec. 31, 2013
DISCONTINUED OPERATIONS [Abstract]	'
Estimated recourse liability	$95,000

LITIGATION_MATTERS_Details

LITIGATION MATTERS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
LITIGATION MATTERS [Abstract]	'	'	'
Number of lawsuits	'	5	5
Settlement liability	'	$400,000	$400,000
Settlement expense	400,000	15,000	'
Damages sought	$300,000	'	'

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
Net operating loss carry forwards	$7,123,700	'
Net operating loss carryforwards, expiration	31-Dec-33	'
Unrecognized tax benefits	'	92,654
Income tax payable	'	85,935
Accrued interest and penalties	'	6,719
Decrease in unrecognized tax benefit from lapse of statute of limitations	$92,654	'
Federal [Member] | Minimum [Member]	'	'
Income Tax Contingency [Line Items]	'	'
Open tax year	'2010	'
Federal [Member] | Maximum [Member]	'	'
Income Tax Contingency [Line Items]	'	'
Open tax year	'2012	'
Utah State [Member] | Minimum [Member]	'	'
Income Tax Contingency [Line Items]	'	'
Open tax year	'2010	'
Utah State [Member] | Maximum [Member]	'	'
Income Tax Contingency [Line Items]	'	'
Open tax year	'2012	'

INCOME_TAXES_Schedule_of_Defer

INCOME TAXES (Schedule of Deferred Tax Assets and Liabilities) (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred Tax Assets	'	'
NOL Carryforward	$2,778,200	$2,325,800
Contingent Liabilities	'	156,000
Contribution Carryforward	2,900	300
Cumulative Impairment Losses	223,600	111,400
Deferred Tax Liabilities	'	'
Depreciation	-4,700	-4,300
Valuation Allowance	-3,000,000	'
Net Deferred Tax Asset	'	$2,589,200

INCOME_TAXES_Schedule_of_Incom

INCOME TAXES (Schedule of Income Tax Reconciliation) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]	'	'
Book income	($462,400)	($542,800)
Minimum State Franchise Taxes	780	780
Federal Tax Refund	'	-244
Change in contingent liabilities	-156,000	'
Depreciation	1,500	4,500
Stock Based Expenses	'	'
Meals & Entertainment	2,200	2,600
Excess Tax Gain on Disposal	2,600	'
NOL Carryforward	47,600	424,300
Impairment Loss	112,100	111,400
Valuation Allowance	358,966	'
Income tax expense (benefit)	($92,654)	$536

SEGMENT_REPORTING_Details

SEGMENT REPORTING (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Segment Reporting Information [Line Items]	'	'
Revenues, net	$1,664,100	$1,082,381
Net income (loss)	-3,682,244	-811,490
Pacific WebWorks [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	157,080	460,246
Net income (loss)	-3,610,393	-1,175,942
Headlamp Ventures [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	284,610	132,225
Net income (loss)	-438,264	-3,497
IntelliPay [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	461,594	468,412
Net income (loss)	381,264	386,412
Thrifty Seeker [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	1,359	14,268
Net income (loss)	-397	-8,886
Trade Works [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	3,850	6,501
Net income (loss)	3,718	6,369
Fund Works [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	'	'
Net income (loss)	'	1,463
PWI [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	'	'
Net income (loss)	'	11,258
Promontory Marketing [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	'	'
Net income (loss)	-504	-191
Dynamic WebTools [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	755,607	729
Net income (loss)	-30,202	-47,695
World Commerce Network [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Revenues, net	'	'
Net income (loss)	$12,534	$19,219

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details)	Dec. 31, 2011	Dec. 31, 2013
		CEO's immediate family [Member]
		Bsquare Red [Member]
Related Party Transaction [Line Items]	'	'
Ownership percentage	25.00%	50.00%