| Document and Entity Information - USD ($) | 3 Months Ended | ||
| Dec. 31, 2018 | Feb. 14, 2019 | Mar. 31, 2018 | |
| Document and Entity Information: | |||
| Entity Registrant Name | Mastermind, Inc. | ||
| Document Type | 10-Q | ||
| Document Period End Date | Dec. 31, 2018 | ||
| Trading Symbol | mmnd | ||
| Amendment Flag | false | ||
| Entity Central Index Key | 1,088,638 | ||
| Current Fiscal Year End Date | --09-30 | ||
| Entity Common Stock, Shares Outstanding | 33,870,520 | ||
| Entity Public Float | $ 25,486,000 | ||
| Entity Filer Category | Smaller Reporting Company | ||
| Entity Current Reporting Status | Yes | ||
| Document Fiscal Year Focus | 2,019 | ||
| Document Fiscal Period Focus | Q1 |
| Balance Sheets - USD ($) | Dec. 31, 2018 | Sep. 30, 2018 | ||
| Current assets | ||||
| Cash and cash equivalents | $ 772,961 | $ 861,371 | ||
| Accounts receivable | 1,255,951 | 1,146,312 | ||
| Advance to related party | 6,589 | |||
| Prepaid expenses and other current assets | 35,251 | 23,611 | ||
| Total current assets | 2,064,163 | 2,037,883 | ||
| Property and equipment, net | 88,299 | 92,685 | ||
| Total assets | 2,152,462 | 2,130,568 | ||
| Current liabilities | ||||
| Accounts payable and accrued expenses | 14,088 | 123,862 | ||
| Unearned revenues | 175,558 | 109,363 | ||
| Deferred tax liabilities | 127,402 | 109,724 | ||
| Total current liabilities | 317,048 | 342,949 | ||
| Total liabilities | 317,048 | 342,949 | ||
| Stockholders' equity | ||||
| Preferred stock | [1] | [2] | ||
| Common stock | 33,871 | [3] | 33,871 | [4] |
| Retained earnings | 1,801,543 | 1,753,748 | ||
| Total stockholders' equity | 1,835,414 | 1,787,619 | ||
| Total liabilities and stockholders' equity | $ 2,152,462 | $ 2,130,568 | ||
| [1] | $.001 par value, 1,000,000 shares authorized; 0 shares issued and outstanding as of 12/31/2018. | |||
| [2] | $.001 par value, 1,000,000 shares authorized; 0 shares issued and outstanding as of 9/30/2018. | |||
| [3] | $.001 par value, 125,000,000 shares authorized; 33,870,520 shares issued and outstanding as of 12/31/2018. | |||
| [4] | $.001 par value, 4,999,000,000 shares authorized; 29,236,759 shares issued and outstanding as of 9/30/201.8 | |||
| Statements of Operations - USD ($) | 3 Months Ended | |
| Dec. 31, 2018 | Dec. 31, 2017 | |
| Income Statement | ||
| Revenues | $ 1,221,341 | $ 961,871 |
| Cost of revenues | 165,085 | 169,085 |
| Gross profit | 1,056,256 | 792,786 |
| Expenses | ||
| General and administrative | 990,783 | 714,833 |
| Total expenses | 990,783 | 714,833 |
| Income (loss) from operations | 65,473 | 77,953 |
| Other expenses: | ||
| Interest expense to related party | 11,566 | 24,648 |
| Total other expense | 4,601 | |
| Income (loss) before provision for taxes | 65,473 | 73,352 |
| Provision for income taxes | 17,678 | |
| Net income (loss) | $ 47,795 | $ 73,352 |
| Shares used in computing netincome (loss) per common share, basic | 33,870,520 | 29,236,759 |
| Shares used in computing net income (loss) per common share, diluted | 33,870,520 | 29,236,759 |
| Statements of Cash Flows - USD ($) | 3 Months Ended | |
| Dec. 31, 2018 | Dec. 31, 2017 | |
| Cash flows from operating activities | ||
| Net income | $ 47,795 | $ 73,352 |
| Adjustments to reconcile net income (loss) to net cash flows provided by (used in) operating activities: | ||
| Depreciation | 7,605 | 7,306 |
| Changes in assets and liabilities: | ||
| Increase (decrease) in accounts receivable | (109,639) | 157,962 |
| Increase (decrease) in prepaids and other current assets | (11,640) | (500) |
| Increase (decrease) in accounts payable and accrued expenses | (109,774) | 1,581 |
| Increase (decrease) in unearned revenues | 66,195 | 456,260 |
| Increase (decrease) in deferred tax liabilities | 17,678 | |
| Net cash flows provided by (used in) operating activities | (91,780) | 695,961 |
| Cash flows from investing activities | ||
| Purchase of equipment | (3,219) | (7,021) |
| Net cash flows provided by (used in) investing activities | (3,219) | (7,021) |
| Cash flows from financing activities | ||
| Distributions | (100,000) | |
| Repayment of related party note | (30,000) | |
| Repayment of related party advance | (13,486) | |
| Advance to related party | 6,589 | |
| Net cash flows provided by (used in) financing activities | 6,589 | (143,486) |
| Net change in cash | (88,410) | 545,454 |
| Cash at beginning of period | 861,371 | 545,904 |
| Cash at end of period | 772,961 | 1,091,358 |
| Supplemental disclosures of cash flow information | ||
| Interest paid | 828 | |
| Interest expense to related party | $ 11,566 | $ 24,648 |
| Business | 3 Months Ended |
| Dec. 31, 2018 | |
| Notes | |
| Business | <b>1. </b><b>Business</b></p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>Mastermind, Inc. (the “Company”, “we”, “us”, or the “organization”) is an involvement marketing service agency that designs, creates and develops branding and marketing campaigns, primarily for large corporate clients with well-known brands. We specialize in customer conversion initiatives that we believe facilitate the involvement of more of the “right customers” with the brands of our clients. We focus on converting prospects to customers. Our programs can take on various forms, including creating and managing digital content, designing websites, social media and sharing campaigns, mobile merchandising, and communications and branding.</p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>On February 14, 2018, we consummated a transactions pursuant to a Joint Venture Interest Contribution Agreement (the “Contribution Agreement”) made and entered into as of February 14, 2018 by and among (i) us, (ii) Mastermind Involvement Marketing, a Georgia joint venture (“MIM”), and (iii) Mastermind Marketing, Inc, a Georgia Corporation (“MM Inc.”), Digital Advize, LLC, a Georgia limited liability company (“Advize”), and Villanta Corporation, a Georgia Corporation (“Villanta”, together with Advize and MM Inc., the “Sellers” or “Majority Stockholders”).</p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>Pursuant to the Contribution Agreement the Sellers contributed, transferred, assigned and conveyed to us all right, title and interest in and to one hundred percent (100%) of such joint venture interest in MIM (the “Contributed Joint Venture Interest”), together with any and all rights, privileges, benefits, obligations and liabilities appertaining thereto, reserving unto such Seller no rights or interests therein whatsoever, and (ii) we accepted the contribution of the Contributed Joint Venture Interest, and in consideration for such contribution the Sellers collectively were entitled to receive from us 29,236,759 of our common stock, $.001 par value (the “Common Stock”) representing 85% of our total outstanding Common Stock after the issuance of the Contribution Consideration (the “Contribution Consideration”) with each Seller receiving for its respective percentage of Contributed Joint Venture Interest that same percentage of the Contribution Consideration (such transaction, the “Business Combination”). As a result of the Business Combination, the Sellers became our controlling shareholders of and we became a wholly-owned subsidiary. The Business Combination was treated as a “reverse acquisition” for accounting purposes, whereby MIM is considered the acquirer for accounting purposes, and our historical financial statements before the Business Combination will be replaced with the historical financial statements of MIM and its consolidated entities before the Business Combination in all future filings.</p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>On April 19, 2018, our Board of Directors took action by written consent to approve an amendment to our certificate of incorporation (the “Amended Certificate”) to change of our name from CoConnect, Inc. to Mastermind, Inc. (the “Name Change”), subject to stockholder approval. On April 27, 2018, in lieu of a meeting of our stockholders, and pursuant to Section 78.320 of the Nevada Revised Statutes of the State of Nevada, the Majority Stockholders, who represent 85% of our voting securities, approved the Amended Certificate, by written consent. On May 24, 2018, we filed the Certificate of Amendment with the Secretary of State of the State of Nevada to change our name to Mastermind, Inc.</p>" id="sjs-B4"><!--egx--><p align="left" style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in;margin-left:.25in;text-align:left;text-indent:-.25in'><b>1. </b><b>Business</b></p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>Mastermind, Inc. (the “Company”, “we”, “us”, or the “organization”) is an involvement marketing service agency that designs, creates and develops branding and marketing campaigns, primarily for large corporate clients with well-known brands. We specialize in customer conversion initiatives that we believe facilitate the involvement of more of the “right customers” with the brands of our clients. We focus on converting prospects to customers. Our programs can take on various forms, including creating and managing digital content, designing websites, social media and sharing campaigns, mobile merchandising, and communications and branding.</p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>On February 14, 2018, we consummated a transactions pursuant to a Joint Venture Interest Contribution Agreement (the “Contribution Agreement”) made and entered into as of February 14, 2018 by and among (i) us, (ii) Mastermind Involvement Marketing, a Georgia joint venture (“MIM”), and (iii) Mastermind Marketing, Inc, a Georgia Corporation (“MM Inc.”), Digital Advize, LLC, a Georgia limited liability company (“Advize”), and Villanta Corporation, a Georgia Corporation (“Villanta”, together with Advize and MM Inc., the “Sellers” or “Majority Stockholders”).</p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>Pursuant to the Contribution Agreement the Sellers contributed, transferred, assigned and conveyed to us all right, title and interest in and to one hundred percent (100%) of such joint venture interest in MIM (the “Contributed Joint Venture Interest”), together with any and all rights, privileges, benefits, obligations and liabilities appertaining thereto, reserving unto such Seller no rights or interests therein whatsoever, and (ii) we accepted the contribution of the Contributed Joint Venture Interest, and in consideration for such contribution the Sellers collectively were entitled to receive from us 29,236,759 of our common stock, $.001 par value (the “Common Stock”) representing 85% of our total outstanding Common Stock after the issuance of the Contribution Consideration (the “Contribution Consideration”) with each Seller receiving for its respective percentage of Contributed Joint Venture Interest that same percentage of the Contribution Consideration (such transaction, the “Business Combination”). As a result of the Business Combination, the Sellers became our controlling shareholders of and we became a wholly-owned subsidiary. The Business Combination was treated as a “reverse acquisition” for accounting purposes, whereby MIM is considered the acquirer for accounting purposes, and our historical financial statements before the Business Combination will be replaced with the historical financial statements of MIM and its consolidated entities before the Business Combination in all future filings.</p> <p style='margin-top:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:0in;text-align:justify;text-indent:.25in'>On April 19, 2018, our Board of Directors took action by written consent to approve an amendment to our certificate of incorporation (the “Amended Certificate”) to change of our name from CoConnect, Inc. to Mastermind, Inc. (the “Name Change”), subject to stockholder approval. On April 27, 2018, in lieu of a meeting of our stockholders, and pursuant to Section 78.320 of the Nevada Revised Statutes of the State of Nevada, the Majority Stockholders, who represent 85% of our voting securities, approved the Amended Certificate, by written consent. On May 24, 2018, we filed the Certificate of Amendment with the Secretary of State of the State of Nevada  to change our name to Mastermind, Inc.</p> |
| Interim Financial Statements and Basis of Presentation | 3 Months Ended |
| Dec. 31, 2018 | |
| Notes | |
| Interim Financial Statements and Basis of Presentation | 2. Interim Financial Statements and Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (U.S. GAAP) for interim financial information pursuant to Rule 8-03 of Regulation S-X. Accordingly, these unaudited condensed consolidated financial statements do not include all of the information and disclosures required by U.S. GAAP for complete financial statements. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments (consisting only of normal recurring adjustments), which we consider necessary, for a fair presentation of those financial statements. The results of operations and cash flows for the three months ended December 31, 2018 may not necessarily be indicative of results that may be expected for any succeeding period or for the entire fiscal year. These condensed consolidated financial statements should be read in conjunction with our audited financial statements included in our Annual Report on Form 10-K as of and for the fiscal years ended September 30, 2018 and 2017 as filed with the Securities and Exchange Commission. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and judgments, which are evaluated on an ongoing basis, and that affect the amounts reported in our unaudited condensed financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the amounts of revenues and expenses that are not readily apparent from other sources. Actual results could differ from those estimates and judgments In particular, significant estimates and judgments include those related to revenue recognition, allowance for doubtful accounts, useful lives and valuation of property and equipment. We adopted the Accounting Standard Codification (ASC) 606, Revenue from Contracts with Customers as of January 1, 2018, using the modified retrospective method, and concluded that, consistent with prior reporting, our revenues are primarily generated from our involvement marketing services and contracts which are typically billed based on time and materials or at a fixed price. If billed at a fixed price, revenue is recognized on a proportional performance basis as the services specified in the arrangement are performed. The determination of proportional performance revenue recognition is dependent on the nature of the services specified in the arrangement. Advanced payments on services and contracts are deferred and recorded as unearned revenues on our balance sheet until the earnings process has been completed and revenue is then recognized. In all cases, we evaluate involvement marketing contracts to determine that the time and amount of services reflects the consideration expected to be received for the performance obligations that have been provided in accordance with the five-step process to recognize revenues as defined in ASC606. ASC 606 defines contracts as written, oral and through customary business practice. Under this definition, we consider contracts to be created at the time that an order to provide services is agreed upon regardless of whether or not there is a written contract. Results for reporting periods after January 1, 2018 are presented under ASC 606. |
| Related Party Transactions | 3 Months Ended |
| Dec. 31, 2018 | |
| Notes | |
| Related Party Transactions | 3. Related Party Transactions On January 3, 2012, we entered into a perpetual license agreement (the Perpetual License) with Mastermind Marketing, Inc. (the Licensor), which provides for licenses of trademarks, internet domains, and certain intellectual property as defined in the Perpetual License. The Licensor is one of our members and its chief executive officer is also our chief executive officer. The Perpetual License, which may be terminated at any time by either party, is effective January 3, 2012 and provides for aggregate payments of $2,170,000 over the calendar years from 2019 through 2039 with no further payments required after December 31, 2039. During the three months ended December 31, 2018 and 2017, and as of December 31, 2018 and September 30, 2018, there were no license fee payments required or payable. On January 3, 2014, we entered into a commercial lease agreement (the Lease) with 1450 West Peachtree, LLC, a Georgia limited liability company (the Landlord), for the lease of our corporate facility in Atlanta, Georgia. In connection with the Lease, we have entered into a sublease agreement which provides for the sublease of 9,000 square feet of the total 15,000 of the demised property. The sublessor is not a related party. The manager of the Landlord is also our chief executive officer. The term of the lease is 10 years from the date of the agreement and provides for monthly rent and payment of operating expenses on a triple-net basis. During the three months ended December 31, 2018 and 2017, we made lease payments of $30,000 and $30,000, respectively, to the Landlord in satisfaction of our obligation pursuant to the Lease, net of payments made by the sublessee. During the fiscal year ended September 30, 2016, the sublessee to the Lease remitted $13,550 to us for the benefit of the Landlord. In December 2017, we remitted this payment to the Landlord. As of December 31, 2017 this obligation had been satisfied in full. On December 12, 2016, we executed a promissory note (the Note), in the principal amount of $500,000, with Mastermind Marketing, Inc. The principal of the Note, including all accrued interest, is due and payable on December 12, 2018. During the term of the Note, interest is payable monthly at a rate equal to the greater of 3.75% per annum or the prime rate published in the Wall Street Journal on the last day of the month plus one-half percent (1/2%), however the interest rate will not exceed 5.5% per annum. As of September 31, 2018 the obligation to pay all principal and accrued interest was satisfied and there were no further borrowings during the three months ended or balances due as of December 31, 2018. During the three months ended December 31, 2017, we recorded interest expense of $4,601. During the three months ended December 31, 2018 and 2017, we made payments to our Majority Stockholders pursuant to the terms of an operating agreement, as amended, for services rendered to us in the aggregate amount of $373,120 and $112,810, respectively. As of December 31, 2018 and September 30, 2018, we had no obligations payable to our three majority stockholders for consulting services. |
| Income Taxes | 3 Months Ended |
| Dec. 31, 2018 | |
| Notes | |
| Income Taxes | 5. Income Taxes Prior to February 14, 2018, the effective date of the Business Combination, no provision for income taxes was made since we were treated as a partnership for income tax purposes and the income or loss was passed through to our members. We are required to file federal and state income tax returns in the United States. The preparation of these tax returns requires us to interpret the applicable tax laws and regulations in effect in such jurisdictions, which could affect the amount of tax paid by us. In consultation with our tax advisors, we base our tax returns on interpretations that are believed to be reasonable under the circumstances. The tax returns, however, are subject to routine reviews by the various federal and state taxing authorities in the jurisdictions in which we file tax returns. As part of these reviews, a taxing authority may disagree with respect to the income tax positions taken by us (uncertain tax positions) and, therefore, may require us to pay additional taxes. As required under applicable accounting rules, we accrue an amount for our estimate of additional income tax liability, including interest and penalties, which we could incur as a result of the ultimate or effective resolution of the uncertain tax positions. We account for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the Tax Act) was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a federal corporate tax rate decrease from 35% to 21% for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of foreign earnings. We have estimated our provision for income taxes in accordance with the Tax Act and guidance available as of the date of this filing but have kept the full valuation allowance. On December 22, 2017, Staff Accounting Bulletin No. 118 ("SAB 118") was issued to address the application of US GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. The deferred tax expense recorded in connection with the remeasurement of deferred tax assets is a provisional amount and a reasonable estimate at December 31, 2017 based upon the best information currently available. The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the Tax Act. Any subsequent adjustment to these amounts will be recorded to current tax expense in the quarter of 2018 when the analysis is complete. The accounting is expected to be complete when the 2017 U.S. corporate income tax return is filed in 2018. |
| Stockholders' Equity | 3 Months Ended |
| Dec. 31, 2018 | |
| Notes | |
| Stockholders' Equity | 6. Stockholders Equity Our current authorized capital stock consists of one hundred twenty-six million (126,000,000) shares of stock consisting of (i) one hundred twenty-five million (125,000,000) shares of common stock, par value $0.001 per share (the Common Stock); and (ii) one million (1,000,000) shares of preferred stock (the Preferred Stock). A 2018 Equity Incentive Plan consisting of four million (4,000,000) shares of Common Stock was also adopted by written consent of holders of 85% of the voting securities. Preferred Stock Our amended and restated articles of incorporation provide that our board of directors has the authority, without action by the stockholders, to designate and issue shares of preferred stock in one or more classes or series, and the number of shares constituting any such class or series, and to fix the voting powers, designations, preferences, limitations, restrictions and relative rights of each class or series of preferred stock, including, without limitation, dividend rights, dividend rates, conversion rights, exchange rights, voting rights, rights and terms of redemption, dissolution preferences, and treatment in the case of a merger, business combination transaction, or sale of the Companys assets substantially in their entirety, which rights may be greater than the rights of the holders of the common stock. There are no shares of Preferred Stock issued or outstanding. Common Stock Pursuant to the Contribution Agreement, we issued 29,236,759 shares of our Common Stock, in the aggregate, to Mastermind Marketing, Inc, a Georgia Corporation, Digital Advize, LLC, a Georgia limited liability company, and Villanta Corporation, a Georgia Corporation. These three entities are controlled by Daniel A. Dodson, Ricardo Rios, and Michael Gelfond; respectively. Messrs, Dodson, Rios and Gelfond were appointed as our executive officers upon the consummation of the Business Consummation. Distributions During the three months ended December 31, 2017, we made cash distributions, in the aggregate, of $100,000 to our members prior to the merger. Common Stock Options As of December 31, 2018 and September 30, 2018, there were fully-vested, non-qualified stock options exercisable by Mr. Bennett Yankowitz, our former chief executive officer and sole director into 525,667 shares of our common stock at an exercise price of $0.15 per share. There were no stock options exercised during the three months ended December 31, 2018 and 2017. |
| Concentration of Credit Risk and Major Customers | 3 Months Ended |
| Dec. 31, 2018 | |
| Notes | |
| Concentration of Credit Risk and Major Customers | 7. Concentration of Credit Risk and Major Customers For the three months ended December 31, 2018, four clients represented approximately 11%, 16%, 17% and 21%, respectively, of our total revenues. For the three months ended December 31, 2017, five customers represented approximately 11%, 12%, 17%, 17% and 18%, respectively, of our total revenues. As of December 31, 2018 and September 30, 2018, we had accounts receivable of $666,047, or 71%, due from four customers; and $507,031, or 62%, due from four customers, respectively. |
| Subsequent Events | 3 Months Ended |
| Dec. 31, 2018 | |
| Notes | |
| Subsequent Events | 8. Subsequent Events We evaluated all events or transactions that occurred after the balance sheet date through the date when these financial statements were available to be issued and we determined that we did not have any material recognizable or disclosable subsequent events. |
| Interim Financial Statements and Basis of Presentation: Revenue Recognition, Policy (Policies) | 3 Months Ended |
| Dec. 31, 2018 | |
| Policies | |
| Revenue Recognition, Policy | We adopted the Accounting Standard Codification (ASC) 606, Revenue from Contracts with Customers as of January 1, 2018, using the modified retrospective method, and concluded that, consistent with prior reporting, our revenues are primarily generated from our involvement marketing services and contracts which are typically billed based on time and materials or at a fixed price. If billed at a fixed price, revenue is recognized on a proportional performance basis as the services specified in the arrangement are performed. The determination of proportional performance revenue recognition is dependent on the nature of the services specified in the arrangement. Advanced payments on services and contracts are deferred and recorded as unearned revenues on our balance sheet until the earnings process has been completed and revenue is then recognized. In all cases, we evaluate involvement marketing contracts to determine that the time and amount of services reflects the consideration expected to be received for the performance obligations that have been provided in accordance with the five-step process to recognize revenues as defined in ASC606. ASC 606 defines contracts as written, oral and through customary business practice. Under this definition, we consider contracts to be created at the time that an order to provide services is agreed upon regardless of whether or not there is a written contract. Results for reporting periods after January 1, 2018 are presented under ASC 606. |
| Schedule of Property and Equipment (Tables) | 3 Months Ended |
| Dec. 31, 2018 | |
| Tables/Schedules | |
| Schedule of Property and Equipment | December 31, 2018 September 30, 2018 Furniture, fixtures and office equipment $ 134,706 $ 131,487 Leasehold improvements 73,795 73,795 208,501 205,282 Less: accumulated depreciation 120,202 112,597 $ 88,299 $ 92,685 |
| Schedule of Property and Equipment (Details) - USD ($) | Dec. 31, 2018 | Sep. 30, 2018 | Sep. 30, 2017 |
| Details | |||
| Furniture and Fixtures, Gross | $ 134,706 | $ 131,487 | |
| Leasehold Improvements, Gross | 73,795 | 73,795 | |
| Property, Plant and Equipment, Gross | 208,501 | 205,282 | |
| Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment | 120,202 | 112,597 | |
| Property and equipment, net | $ 88,299 | $ 92,685 | $ 92,685 |
| Items (Details) - USD ($) | 3 Months Ended | |
| Dec. 31, 2018 | Dec. 31, 2017 | |
| Details | ||
| Depreciation | $ 7,605 | $ 7,306 |
