Findex Com (FIND) 10-Q 16 May 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	May. 16, 2016
Document and Entity Information:
Entity Registrant Name	FINDEX COM INC
Entity Central Index Key	1,089,061
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		476,783,564

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Current Assets:
Cash and cash equivalents	$ 77,380	$ 5,163
Accounts receivable, net	8,742	1,901
Inventories, net	22,033	19,797
Other current assets	3,116	4,838
Total current assets	111,271	31,699
Property and Equipment, net	25,629	29,994
Intangible Assets, net	344,996	356,874
Total assets	481,896	418,567
Current Liabilities:
Notes payable, net of discount of $3,135 and $-0-	458,148	366,283
Notes payable, related party	809,000	709,000
Accrued royalties	63,784	64,129
Accounts payable	226,171	208,255
Accounts payable, related parties	139,690	98,754
Accrued payroll	502,065	466,675
Other current liabilities	154,484	122,490
Other current liabilities from discontinued operations	114,368	114,368
Total current liabilities	$ 2,467,710	$ 2,149,954
Commitments and Contingencies (Note 8)
Stockholders' Deficit:
Preferred stock, $.001 par value 5,000,000 shares authorized -0- shares issued and outstanding
Common stock, $.001 par value 900,000,000 shares authorized, 476,783,564 shares issued and outstanding	$ 476,784	$ 476,784
Additional paid-in capital	3,254,203	3,244,303
Accumulated deficit	(5,716,801)	(5,452,474)
Total stockholders' deficit	(1,985,814)	(1,731,387)
Total liabilities and stockholders' deficit	$ 481,896	$ 418,567

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Notes payable related party discount	$ 3,135	$ 0
Preferred stock, par value	$ 0.001	$ 0.001
Preferred Stock, authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	900,000,000	900,000,000
Common stock, shares issued	476,783,564	476,783,564
Common stock, shares outstanding	476,783,564	476,783,564

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Revenues, net	$ 26,239	$ 40,436
Revenues related party, net	22,897	2,332
Total revenues	49,136	42,768
Cost of sales	20,741	17,703
Gross profit	28,395	25,065
Other operating expenses:
Sales and marketing expenses	5,262	2,559
Professional fees	58,062	56,001
Personnel costs (net of research and development direct labor costs)	97,517	102,217
Research and development	47,985	102,693
Rent	21,638	21,000
Other general and administrative expenses	33,573	44,002
Total operating expenses	264,037	328,472
Loss from operations	(235,642)	(303,407)
Interest expense	$ (28,685)	(13,176)
Gain on debt settlement		200,000
Net loss before income taxes	$ (264,327)	$ (116,583)
Income tax provision
Net loss	$ (264,327)	$ (116,583)
Basic & diluted net loss per share
Basic & diluted weighted average common shares outstanding	476,783,564	433,053,155

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net Loss	$ (264,327)	$ (116,583)
Adjustments to reconcile net loss to cash used in operations:
Depreciation	4,365	4,365
Amortization	$ 11,878	11,878
Stock issued for services		$ 84,000
Discount on convertible debt	$ 6,765
Gain on debt settlement		$ (200,000)
Changes in operating assets and liabilities
(Increase) decrease in accounts receivable	$ (6,841)	25,289
(Increase) decrease in inventory	(2,236)	1,777
Decrease (increase) in other current assets	1,722	(1,723)
Increase in accounts payable and accrued expenses	125,891	42,929
Net cash used in operating activities	$ (122,783)	(148,068)
Cash flows from financing activities:
Proceeds from sale of common stock		$ 285,000
Proceeds from issuance of convertible debt	$ 195,000
Payments made on term debt		$ (17,500)
Net cash provided by financing activities	$ 195,000	267,500
Net increase in cash and cash equivalents	72,217	119,432
Cash and cash equivalents, beginning of period	5,163	2,241
Cash and cash equivalents, end of period	$ 77,380	121,673
Supplemental cash flow information:
Interest paid		$ 13,176
Cash paid for income taxes
Schedule of Non-Cash Investing and Financing Activities:
Issuance of debt for loan modification		$ 50,000
Issuance of common stock for accrued directors fees		$ 29,000

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2016
Summary of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ORGANIZATION – FINDEX.COM, INC. Findex.com, Inc.’s headquarters and operations are based in Lake Park, Florida. The Company is a developer, manufacturer, and marketer of a proprietary line of specialty industrial glass-based smart surface coatings materials that have a broad range of industrial, commercial, and consumer applications. The Company’s line of products center around a U.S. patented technology that, either on its own or when coupled with any of an array of available proprietary formula additives, offers a unique combination of beneficial surface properties that allow for a broad array of multi-surface and end-product applications. Among others, such applications include: ▪ Heavy machinery, equipment and infrastructure throughout each of the construction, oil and gas, and mining industries ▪ Marine industry, vessels and infrastructure ▪ Industrial HVAC equipment, commercial refrigeration systems, and power generators ▪ Energy production equipment, including solar and wind ▪ Hardscapes BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by Generally Accepted Accounting Principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for the full year or for any future period. The December 31, 2015 condensed consolidated balance sheet data was derived from audited financial statements. The accompanying financial statements should be read in conjunction with the audited consolidated financial statements of Findex.com, Inc. included in the Company’s Form 10-K for the year ended December 31, 2015 filed with the Securities and Exchange Commission on April 14, 2016. PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation. RECLASSIFICATIONS Certain accounts in the Company’s 2015 financial statements have been reclassified for comparative purposes to conform with the presentation in its 2016 financial statements. USE OF ESTIMATES The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include inventory evaluation for slow moving and obsolete items, collectability of accounts receivable, assessing intangibles for impairment, useful lives of assets, and valuation of stock based compensation. CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. INVENTORY The Company’s inventories are recorded at the lower of cost or market using the first in, first out method. The Company’s inventory consists of raw materials and finished goods. The Company takes into consideration certain inventory items that are slow moving and obsolete and calculates a provision for these inventory items. INTANGIBLE ASSETS OTHER THAN GOODWILL The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. In accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 350-30, General Intangibles Other Than Goodwill BENEFICIAL CONVERSION FEATURE The Company from time to time may issue convertible note agreements that may have conversion prices which create an embedded beneficial conversion feature pursuant to the Emerging Issues Task Force (EITF) guidance on beneficial conversion features. A beneficial conversion feature exists on the date a convertible note agreement is issued and the fair value of the underlying common stock to which the note agreement is convertible into is in excess of the remaining unallocated proceeds of the note agreement after first considering the allocation of a portion of the note agreement proceeds to the fair value of any attached equity instruments, if any related equity instruments were granted with the debt. In accordance with the EITF guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note agreement using the effective interest method. In the case of no termination date of the note agreement, the debt discount is fully expensed to interest expense. REVENUE RECOGNITION The Company recognizes revenues in accordance with the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, Revenue Recognition. Revenue is recognized when a product is delivered or shipped to the customer and all material conditions relating to the sale have been substantially performed. In addition, within the Company’s operations as a whole, the Company derives part of its revenues from the sale of downloadable software products. The Company recognizes software revenue for software products and related services in accordance with ASC 985-605, Software Revenue Recognition RESEARCH AND DEVELOPMENT The Company’s research and development costs consist of direct production costs, including labor directly associated with the development of projects and outside consultants, and indirect costs such as those associated with facilities use. For labor costs and costs of outside consultants, the Company records the research and development costs as a reduction against either personnel costs or professional fees. For facilities leasing related expenses, the Company records the research and development costs as a reduction against rent. For the three months ended March 31, 2016 and 2015, the Company recognized $47,985 and $102,693, respectively, in research and development costs. STOCK-BASED COMPENSATION The Company recognizes share-based compensation in accordance with ASC 718, Compensation – Stock Compensation EARNINGS (LOSS) PER SHARE The Company follows the guidance of ASC 260, Earnings Per Share When discontinued operations, extraordinary items, and/or the cumulative effect of an accounting change are present, income before any of such items on a per share basis represents the “control number” in determining whether potential shares of common stock are dilutive or anti-dilutive. Thus, the same number of potential shares of common stock used in computing diluted EPS for income from continuing operations is used in calculating all other reported diluted EPS amounts. In the case of a net loss, it is assumed that no incremental shares would be issued because they would be anti-dilutive. In addition, certain options and warrants are considered anti-dilutive because the exercise prices were above the average market price during the period. Anti-dilutive shares are not included in the computation of diluted EPS, in accordance with ASC 260-10-45-17. The calculations of net loss per share for the three months ended March 31, 2016 and 2015 excluded the impact of the following potential common shares as their inclusion would be anti-dilutive. For the Three Months Ended March 31 2016 2015 Stock options --- --- Warrants 1,350,000 3,100,000 Convertible note payables 71,892,857 24,500,000 Total weighted average anti-dilutive potential common shares 73,242,857 27,600,000 DISCONTINUED OPERATIONS On May 5, 2011, Findex entered into a Software Product Line Purchase Agreement with WORDsearch Corp., L.L.C. In accordance with the Software Product Line Purchase Agreement, WORDsearch agreed to acquire from Findex all of the assets associated with the QuickVerse ® ® RECENT ACCOUNTING PRONOUNCEMENTS At March 31, 2016, there were no recent accounting pronouncements that the Company believed would have a material impact on its condensed consolidated financial statements.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2016
Going Concern [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The accompanying condensed consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplates the Company’s continuation as a going concern. However, as of March 31, 2016, the Company had negative working capital of $2,356,439 and had an accumulated deficit of $5,716,801. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management has taken several actions in an attempt to mitigate this risk. These actions include the merger as well as entering into subscription agreements and/or note payable agreements with investors. The accompanying condensed consolidated financial statements do not include any adjustments related to these uncertainties.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2016
Inventories [Abstract]
INVENTORIES	NOTE 3 – INVENTORIES Inventories consisted of the following: March 31, 2016 December 31, 2015 Raw materials $ 27,381 $ 24,753 Finished goods 3,972 4,364 Reserve for obsolete inventory (9,320 ) (9,320 ) Inventories $ 22,033 $ 19,797

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2016
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment consisted of the following: March 31, 2016 December 31, 2015 Office equipment $ 3,466 $ 3,466 Warehouse equipment 76,339 76,339 Computer equipment 8,708 8,708 Less: accumulated depreciation (62,884 ) (58,519 ) Property and equipment $ 25,629 $ 29,994 For the three months ended March 31, 2016 and 2015, the Company recorded depreciation expense of $4,365 and $4,365, respectively.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2016
Intangible Assets [Abstract]
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. The Company amortizes the costs of its intangible assets over their estimated useful lives unless such lives of approximately 11 years. Patents pending are not amortized until the patents are issued. Amortizable intangible assets are tested for impairment based on undiscounted cash flows and, if impaired, written down to fair value based on either discounted cash flows or appraised values. Intangible assets with indefinite lives are tested for impairment, at least annually, and written down to fair value as required. The Company’s intangible assets, net of accumulated amortization consisted of the following: Patents and/or software licenses, net March 31, 2016 December 31, 2015 Cost $ 697,955 $ 697,955 Amortization (352,959 ) (341,081 ) Net intangible assets $ 344,996 $ 356,874 The SMT assets include a patent, a patent pending, trade secret technology, instructions, manuals and materials on certain manufacturing processes know-how knowledge of these, otherwise fixed assets or expenses. For the three months ended March 31, 2016 and 2015, the Company recorded amortization expense of $11,878 and $11,878, respectively.

Notes Payable and Notes Payable

Notes Payable and Notes Payable Related Party	3 Months Ended
	Mar. 31, 2016
Notes Payable and Notes Payable Related Party [Abstract]
NOTES PAYABLE AND NOTES PAYABLE RELATED PARTY	NOTE 6 – NOTES PAYABLE AND NOTES PAYABLE RELATED PARTY At March 31, 2016, notes payable consisted of the following: 2016 Notes payable $ 458,148 Notes payable, related party 809,000 Total $ 1,267,148 At March 31, 2016, notes payable consisted of the following: 2016 Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR. (a) $ 28,783 Unsecured term note payable to a current shareholder due August 1, 2015, plus interest at 10% APR. (b) 300,000 Unsecured term note payable to a current shareholder, no due date, non-interest bearing. (c) 7,500 Convertible term note payable to a current shareholder due October 6, 2015, plus interest of $2,000, convertible at $0.01 per share of common stock. (d) 20,000 Convertible term note payable to an individual due September 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock. (e) 10,000 Convertible term note payable to a current shareholder due April 23, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock. (f) 10,000 Convertible term note payable to an individual due January 20, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock. (g) 25,000 Convertible term note payable to a current shareholder due April 12, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock. (h) 10,000 Convertible term note payable to an individual due March 4, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock. (i) 50,000 Debt discount related to note payable (f) and (h) due to beneficial conversion feature. (3,135 ) Total $ 458,148 As of March 31, 2016, the Company held a note payable (b) with a current shareholder. The original note payable contained a conversion feature in the amount of $250,000. However, in March 2015, the Company entered into a loan modification agreement which called for the original note payable, along with the conversion feature, to be cancelled. Furthermore, the loan modification called for a replacement note to be entered into at the adjusted principal amount of $300,000, but without any conversion feature exercisable on the part of the holder. In accordance with ASC 470-50-40, the Company deemed the transaction to be a debt extinguishment due to the substantially different terms. As a result, the company recorded a gain on debt settlement of $200,000. The Company recognized a debt discount of $3,135 associated with note payable (f) and (h) as they each carried a beneficial conversion feature. See Note 1. At March 31, 2016, the Company was in arrears on the unsecured term note payable (a) to the former shareholder, the unsecured term note payable (b) to a current shareholder, and the convertible term note payable (d) to a current shareholder. The Company paid in full the note payable to an individual (h) plus $1,000 in interest ($11,000 total) on April 12, 2016. NOTES PAYBLE RELATED PARTY At March 31, 2016, the notes payable, related party consisted of the following: 2016 Non-interest bearing note payable, due August 3, 2016. (a) $ 239,000 Convertible note payable to a company controlled by an outside director, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (b) 60,000 Convertible note payable to the Company’s current corporate counsel, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (c) 150,000 Convertible note payable to an outside director, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (d) 30,000 Convertible note payable to the Company’s current corporate counsel for legal services, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.007 per share of common stock (e) 120,000 Convertible note payable to the Company’s current corporate counsel, whom is also a current shareholder, due on demand, plus interest at 12% APR, convertible at $0.008 per share of common stock (f) 10,000 Convertible note payable to a current shareholder, due November 13, 2018, plus interest at 10% APR, convertible at $0.01 per share of common stock. (g) 100,000 Convertible note payable to a current shareholder, due March 18, 2019, plus interest at 10% APR, convertible at $0.01 per share of common stock. 100,000 Total $ 809,000 As of March 31, 2016, no principle payments have been made on note (a). Note payables (b) and (d) are agreements with an outside director, whom is also a current shareholder, and cover a portion of the amount that the outside director was owed for certain vendor payments made directly by the outside director’s personal credit card and/or for funds previously loaned to the Company for working capital. In addition, the Company has recorded accounts payable, related parties in the amount of $39,621 to the holder of notes (b) and (d). Notes payable (c) and (e) are agreements with the Company’s current corporate counsel, whom is also a current shareholder, and covers the amount that was due its corporate counsel for legal expenses the Company incurred for the years ended December 31, 2015 and 2014. See Note 9.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit)	3 Months Ended
	Mar. 31, 2016
Stockholders' Equity (Deficit) [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 7 – STOCKHOLDERS’ EQUITY (DEFICIT) For the three months ended March 31, 2016, the Company had no stockholder’s equity transactions. COMMON STOCK WARRANTS The Company did not issue warrants for the three months ended March 31, 2016. For the three months ended March 31, 2015, the Company issued warrants to individuals in connection with common stock subscription agreements that each individual entered into with the Company. Each warrant provides for the option to purchase an additional 100,000 (2,900,000 in total) shares of common stock for a period of up to one year at an exercise price of $0.10 per share. For the three months ended March 31, 2016 and 2015, no warrants were exercised. A total of ten warrants totaling 2,900,000 shares of common stock expired during the three months ended March 31, 2016.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES The Company is subject to legal proceedings and claims that may arise in the ordinary course of business. In the opinion of management, the amount of potential liability the Company is likely to be found liable for otherwise incur as a result of these actions is not so much as would materially affect the Company’s financial condition. On July 23, 2014, the Company entered into an employment agreement with the Company’s Chief Executive Officer. The Company’s Chief Executive Officer has a base annual salary rate of $162,500. The term for the employment agreement is three (3) years and contains a provision for an incentive-based bonus, an amount in cash equal to one and one half percent (1.5%) of Free Cash Flow (FCF); provided, however, that such bonus does not exceed five hundred thousand dollars ($500,000) for any single Fiscal Year. As of March 31, 2016 and 2015 no amounts for bonuses have been earned or accrued under this agreement. In addition to the bonus provision and the annual base salary, the Chief Executive Officer’s employment agreement provides for payment of previously accrued base salary in the amount of $354,603 and vested deferred vacation compensation in the amount of $12,501 as of March 31, 2016 and are included in accrued payroll. The agreement also provides for severance compensation equal to the then base salary until the expiration of the term of the agreement. There is no severance compensation in the event of voluntary termination or termination for cause. The Company entered into an employment agreement with our Vice President of Research and Development in March 2015. Among other terms and provisions, the employment agreement provides specific executive-level responsibilities for a term of 3 years, unless the term is either extended or the agreement is terminated at some time prior to the duration of the term by either party, either for cause, without cause, due to disability or death, or voluntarily. During the term of the employment agreement, and in addition to certain benefits, expense coverage and severance compensation, our Vice President of Research and Development is entitled to a base annual salary of not less than $120,000, as well as a royalty of 5% of the gross revenue, net of returns, for all revenues generated by the intellectual property that our Vice President of Research and Development has assigned to the Company. For the three months ended March 31, 2016 and 2015, the Company has made payments to a company owned by our Vice President of Research and Development under these arrangements. As of March 31, 2016, the Company has accrued $49,000 in wages and approximately $4,300 in accrued royalties under this agreement. See Note 9. The Company occupies an office building for its corporate headquarters located in Lake Park, Florida. In January 2015, the Company renewed a lease agreement with a shareholder for this 8,560 square foot facility under a five year lease agreement ending December 31, 2019 with an option to renew for one successive term of five years at the then current occupancy rates. The monthly rent, including sales and use taxes, is $7,105. In accordance with the terms of the leasehold agreement, the Company is responsible for all utilities, repairs and maintenance. In February 2015, the Company entered into a lease agreement for a research facility located in Daytona Beach, Florida. The Company leases this 3,200 square foot facility under a month to month lease agreement ending on December 31, 2016. The monthly rent, including sales and use taxes, is $2,929. In accordance with the terms of the leasehold agreement, we are responsible for all utilities, repairs and maintenance. Total rent expense, before adjustments of reclassified facilities cost for research and development, for the three months ended March 31, 2016 and 2015 for these facilities totaled $21,638 and $21,000, respectively.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 – RELATED PARTY TRANSACTIONS The Company’s executive officers and employees, from time to time, make payments for materials and various expense items (including business related travel) in the ordinary course of business via their personal credit cards in lieu of a corporate check. The Company does not provide its employees or executive officers with corporate credit cards. Amounts due these officers and directors (including one of the Company’s directors, the Company’s CEO, and controller) are included in Accounts payable, related parties The accounts payable due to related parties also includes amounts owed to the Company’s current contractors/employees for past earnings and out of pocket travel expenses. This includes amounts owed to our Vice President of Research and Development (See Note 8) and a contractor who was President of one of EcoSmart’s divisions prior to the merger with EcoSmart and a current shareholder. As of March 31, 2016, the Company held a non-interest bearing promissory note with a current shareholder. The note payable is due on August 3, 2016 and totals $239,000. As of March 31, 2016, no principle payments have been made on this note. See Note 6. As of March 31, 2016, one of the Company’s directors held two convertible note payable agreements with the Company. These convertible note payable agreements cover a portion of the amount that the outside director was owed for certain vendor payments made on the Company’s behalf and for funds previously loaned to the Company for working capital. The first convertible note payable agreement is between the Company and a company controlled by the director and is in the amount of $60,000. It is due on demand, plus interest at 4.5% APR and convertible at $0.01 per share of common stock. The second convertible note payable agreement is between the Company and the director and is in the amount of $30,000. It is due on demand, plus interest at 4.5% APR and convertible at $0.01 per share of common stock. See Note 6. As of March 31, 2016, the Company’s current corporate counsel held three convertible note payable agreements with the Company. The first note payable agreement covered the amount that was due to the Company’s corporate counsel for legal services provided for the year ended December 31, 2014 in the amount of $150,000. This convertible note payable agreement is due on demand, plus interest at 4.5% APR and convertible at $0.01 per share of common stock. The second convertible note payable agreement covered the amount that was due to the Company’s corporate counsel for legal services provided for the year ended December 31, 2015 in the amount of $120,000. This convertible note payable agreement is due on demand, plus interest at 4.5% APR and convertible at $0.007 per share of common stock. The final convertible note payable agreement is in the amount of $10,000 for funds loaned to the Company for working capital. It is due on demand plus interest at 12% APR and convertible at $0.008 per share of common stock. See Note 6. As of March 31, 2016, one of the Company’s current shareholders entered into a convertible note payable agreement with the Company in the amount of $100,000. The note payable agreement is due on November 13, 2018, plus interest at 10% APR and convertible at $0.01 per share of common stock. On March 18, 2016, the same current shareholder entered into a second convertible note payable agreement with the Company in the amount of $100,000. The note payable is due on March 18, 2019, plus interest at 10% APR and convertible at $0.01 per share of common stock. See Note 6. During the three months ended March 31, 2016 and 2015, the Company recorded revenue for sales to shareholders in the amount of $22,897 and $2,332, respectively. For the three months ended March 31, 2016, one shareholder accounted for approximately 35% of the Company’s revenue and as a group the sales to shareholders accounted for approximately 46% of the Company’s revenues. These revenues are recorded as revenue, related party on the Company’s Condensed Consolidated Statements of Operations.

Discontinued Operations

Discontinued Operations	3 Months Ended
	Mar. 31, 2016
Discontinued Operations [Abstract]
DISCONTINUED OPERATIONS	NOTE 10 – DISCONTINUED OPERATIONS On May 5, 2011, Findex entered into a Software Product Line Purchase Agreement to sell Findex’s QuickVerse ® ® On June 30, 2011, closing of the asset sale transaction governed by the Software Product Line Purchase Agreement, which is transitional in nature and expected to be ongoing through approximately the end of April, 2012, commenced. As one of the initial parts of the closing, on July 1, 2011 WORDsearch assumed possession of the physical assets conveyed in the transaction as well as control and responsibility of the business operations related to the QuickVerse ® ® As a result of the decision to sell the QuickVerse ® ® ® Other current liabilities from discontinued operations: March 31, 2016 Accrued royalties $ 114,368 Other current liabilities from discontinued operations $ 114,368

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS In April 2016, the Company repaid a convertible note payable plus interest to a current shareholder in the total amount of $11,000. See Note 6. On May 12, 2016, the Company issued a convertible promissory note to an individual in the amount of $50,000. The convertible promissory note has a term of twelve months, plus interest at 10% APR and is convertible into shares of common stock at $0.01 per share.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2016
Summary of Significant Accounting Policies [Abstract]
ORGANIZATION - FINDEX.COM, INC.	ORGANIZATION – FINDEX.COM, INC. Findex.com, Inc.’s headquarters and operations are based in Lake Park, Florida. The Company is a developer, manufacturer, and marketer of a proprietary line of specialty industrial glass-based smart surface coatings materials that have a broad range of industrial, commercial, and consumer applications. The Company’s line of products center around a U.S. patented technology that, either on its own or when coupled with any of an array of available proprietary formula additives, offers a unique combination of beneficial surface properties that allow for a broad array of multi-surface and end-product applications. Among others, such applications include: ▪ Heavy machinery, equipment and infrastructure throughout each of the construction, oil and gas, and mining industries ▪ Marine industry, vessels and infrastructure ▪ Industrial HVAC equipment, commercial refrigeration systems, and power generators ▪ Energy production equipment, including solar and wind ▪ Hardscapes
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with Generally Accepted Accounting Principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by Generally Accepted Accounting Principles for complete financial statements. The accompanying unaudited condensed consolidated financial statements reflect all adjustments that, in the opinion of management, are considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for the full year or for any future period. The December 31, 2015 condensed consolidated balance sheet data was derived from audited financial statements. The accompanying financial statements should be read in conjunction with the audited consolidated financial statements of Findex.com, Inc. included in the Company’s Form 10-K for the year ended December 31, 2015 filed with the Securities and Exchange Commission on April 14, 2016.
PRINCIPLES OF CONSOLIDATION	PRINCIPLES OF CONSOLIDATION The condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated in consolidation.
RECLASSIFICATIONS	RECLASSIFICATIONS Certain accounts in the Company’s 2015 financial statements have been reclassified for comparative purposes to conform with the presentation in its 2016 financial statements.
USE OF ESTIMATES	USE OF ESTIMATES The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Significant estimates include inventory evaluation for slow moving and obsolete items, collectability of accounts receivable, assessing intangibles for impairment, useful lives of assets, and valuation of stock based compensation.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
INVENTORY	INVENTORY The Company’s inventories are recorded at the lower of cost or market using the first in, first out method. The Company’s inventory consists of raw materials and finished goods. The Company takes into consideration certain inventory items that are slow moving and obsolete and calculates a provision for these inventory items.
INTANGIBLE ASSETS OTHER THAN GOODWILL	INTANGIBLE ASSETS OTHER THAN GOODWILL The Company’s intangible assets consist of patents and patents pending acquired from third parties, and are recorded at cost. In accordance with Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 350-30, General Intangibles Other Than Goodwill
BENEFICIAL CONVERSION FEATURE	BENEFICIAL CONVERSION FEATURE The Company from time to time may issue convertible note agreements that may have conversion prices which create an embedded beneficial conversion feature pursuant to the Emerging Issues Task Force (EITF) guidance on beneficial conversion features. A beneficial conversion feature exists on the date a convertible note agreement is issued and the fair value of the underlying common stock to which the note agreement is convertible into is in excess of the remaining unallocated proceeds of the note agreement after first considering the allocation of a portion of the note agreement proceeds to the fair value of any attached equity instruments, if any related equity instruments were granted with the debt. In accordance with the EITF guidance, the intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note agreement using the effective interest method. In the case of no termination date of the note agreement, the debt discount is fully expensed to interest expense.
REVENUE RECOGNITION	REVENUE RECOGNITION The Company recognizes revenues in accordance with the Securities and Exchange Commission Staff Accounting Bulletin (SAB) number 104, Revenue Recognition. Revenue is recognized when a product is delivered or shipped to the customer and all material conditions relating to the sale have been substantially performed. In addition, within the Company’s operations as a whole, the Company derives part of its revenues from the sale of downloadable software products. The Company recognizes software revenue for software products and related services in accordance with ASC 985-605, Software Revenue Recognition
RESEARCH AND DEVELOPMENT	RESEARCH AND DEVELOPMENT The Company’s research and development costs consist of direct production costs, including labor directly associated with the development of projects and outside consultants, and indirect costs such as those associated with facilities use. For labor costs and costs of outside consultants, the Company records the research and development costs as a reduction against either personnel costs or professional fees. For facilities leasing related expenses, the Company records the research and development costs as a reduction against rent. For the three months ended March 31, 2016 and 2015, the Company recognized $47,985 and $102,693, respectively, in research and development costs.
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company recognizes share-based compensation in accordance with ASC 718, Compensation – Stock Compensation
EARNINGS (LOSS) PER SHARE	EARNINGS (LOSS) PER SHARE The Company follows the guidance of ASC 260, Earnings Per Share When discontinued operations, extraordinary items, and/or the cumulative effect of an accounting change are present, income before any of such items on a per share basis represents the “control number” in determining whether potential shares of common stock are dilutive or anti-dilutive. Thus, the same number of potential shares of common stock used in computing diluted EPS for income from continuing operations is used in calculating all other reported diluted EPS amounts. In the case of a net loss, it is assumed that no incremental shares would be issued because they would be anti-dilutive. In addition, certain options and warrants are considered anti-dilutive because the exercise prices were above the average market price during the period. Anti-dilutive shares are not included in the computation of diluted EPS, in accordance with ASC 260-10-45-17. The calculations of net loss per share for the three months ended March 31, 2016 and 2015 excluded the impact of the following potential common shares as their inclusion would be anti-dilutive. For the Three Months Ended March 31 2016 2015 Stock options --- --- Warrants 1,350,000 3,100,000 Convertible note payables 71,892,857 24,500,000 Total weighted average anti-dilutive potential common shares 73,242,857 27,600,000
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS On May 5, 2011, Findex entered into a Software Product Line Purchase Agreement with WORDsearch Corp., L.L.C. In accordance with the Software Product Line Purchase Agreement, WORDsearch agreed to acquire from Findex all of the assets associated with the QuickVerse ® ®
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS At March 31, 2016, there were no recent accounting pronouncements that the Company believed would have a material impact on its condensed consolidated financial statements.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2016
Summary of Significant Accounting Policies [Abstract]
Schedule of potential common share of anti-dilutive	For the Three Months Ended March 31 2016 2015 Stock options --- --- Warrants 1,350,000 3,100,000 Convertible note payables 71,892,857 24,500,000 Total weighted average anti-dilutive potential common shares 73,242,857 27,600,000

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2016
Inventories [Abstract]
Schedule of inventory	March 31, 2016 December 31, 2015 Raw materials $ 27,381 $ 24,753 Finished goods 3,972 4,364 Reserve for obsolete inventory (9,320 ) (9,320 ) Inventories $ 22,033 $ 19,797

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2016
Property and Equipment [Abstract]
Schedule of property and equipment	March 31, 2016 December 31, 2015 Office equipment $ 3,466 $ 3,466 Warehouse equipment 76,339 76,339 Computer equipment 8,708 8,708 Less: accumulated depreciation (62,884 ) (58,519 ) Property and equipment $ 25,629 $ 29,994

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2016
Intangible Assets [Abstract]
Schedule of intangible assets, net of accumulated amortization	Patents and/or software licenses, net March 31, 2016 December 31, 2015 Cost $ 697,955 $ 697,955 Amortization (352,959 ) (341,081 ) Net intangible assets $ 344,996 $ 356,874

Notes Payable and Notes Payab22

Notes Payable and Notes Payable Related Party (Tables)	3 Months Ended
	Mar. 31, 2016
Notes Payable and Notes Payable Related Party [Abstract]
Schedule of notes payable	2016 Notes payable $ 458,148 Notes payable, related party 809,000 Total $ 1,267,148
Schedule of notes payable trade	2016 Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR. (a) $ 28,783 Unsecured term note payable to a current shareholder due August 1, 2015, plus interest at 10% APR. (b) 300,000 Unsecured term note payable to a current shareholder, no due date, non-interest bearing. (c) 7,500 Convertible term note payable to a current shareholder due October 6, 2015, plus interest of $2,000, convertible at $0.01 per share of common stock. (d) 20,000 Convertible term note payable to an individual due September 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock. (e) 10,000 Convertible term note payable to a current shareholder due April 23, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock. (f) 10,000 Convertible term note payable to an individual due January 20, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock. (g) 25,000 Convertible term note payable to a current shareholder due April 12, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock. (h) 10,000 Convertible term note payable to an individual due March 4, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock. (i) 50,000 Debt discount related to note payable (f) and (h) due to beneficial conversion feature. (3,135 ) Total $ 458,148
Schedule of notes payable, related party	2016 Non-interest bearing note payable, due August 3, 2016. (a) $ 239,000 Convertible note payable to a company controlled by an outside director, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (b) 60,000 Convertible note payable to the Company’s current corporate counsel, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (c) 150,000 Convertible note payable to an outside director, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock. (d) 30,000 Convertible note payable to the Company’s current corporate counsel for legal services, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.007 per share of common stock (e) 120,000 Convertible note payable to the Company’s current corporate counsel, whom is also a current shareholder, due on demand, plus interest at 12% APR, convertible at $0.008 per share of common stock (f) 10,000 Convertible note payable to a current shareholder, due November 13, 2018, plus interest at 10% APR, convertible at $0.01 per share of common stock. (g) 100,000 Convertible note payable to a current shareholder, due March 18, 2019, plus interest at 10% APR, convertible at $0.01 per share of common stock. 100,000 Total $ 809,000

Discontinued Operations (Tables

Discontinued Operations (Tables)	3 Months Ended
	Mar. 31, 2016
Discontinued Operations [Abstract]
Schedule of discontinued operations of other current liabilities	Other current liabilities from discontinued operations: March 31, 2016 Accrued royalties $ 114,368 Other current liabilities from discontinued operations $ 114,368

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Details) - shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	73,242,857	27,600,000
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	1,350,000	3,100,000
Convertible note payables [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total weighted average anti-dilutive potential common shares	71,892,857	24,500,000

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Summary of Significant Accounting Policies (Textual)
Research and development cost	$ 47,985	$ 102,693
Intangible assets estimated useful lives	11 years
Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets estimated useful lives	10 years
Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Intangible assets estimated useful lives	3 years

Going Concern (Details)

Going Concern (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Going Concern (Textual)
Working capital	$ 2,356,439
Accumulated deficit	$ (5,716,801)	$ (5,452,474)

Inventories (Details)

Inventories (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Inventories [Abstract]
Raw materials	$ 27,381	$ 24,753
Finished goods	3,972	4,364
Reserve for obsolete inventory	(9,320)	(9,320)
Inventories	$ 22,033	$ 19,797

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Less: accumulated depreciation	$ (62,884)	$ (58,519)
Property and equipment	25,629	29,994
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	3,466	3,466
Warehouse equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	76,339	76,339
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, Gross	$ 8,708	$ 8,708

Property and Equipment (Detai29

Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Property and Equipment (Textual)
Depreciation expense	$ 4,365	$ 4,365

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Intangible Assets [Abstract]
Cost	$ 697,955	$ 697,955
Amortization	(352,959)	(341,081)
Net intangible assets	$ 344,996	$ 356,874

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Intangible Assets (Textual)
Intangible assets estimated useful lives	11 years
Amortization expense	$ 11,878	$ 11,878

Notes Payable and Notes Payab32

Notes Payable and Notes Payable Related Party (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Notes Payable and Notes Payable Related Party [Abstract]
Notes payable, net of discount of $3,135 and $-0-	$ 458,148	$ 366,283
Note payable, related party	809,000
Total	$ 1,267,148

Notes Payable and Notes Payab33

Notes Payable and Notes Payable Related Party (Details 1)	Mar. 31, 2016USD ($)
Notes Payable and Notes Payable Related Party [Abstract]
Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR.	$ 28,783
Unsecured term note payable to a current shareholder due August 1, 2015, plus interest at 10% APR.	300,000
Unsecured term note payable to a current shareholder, no due date, non-interest bearing.	7,500
Convertible term note payable to a current shareholder due October 6, 2015, plus interest of $2,000, convertible at $0.01 per share of common stock.	20,000
Convertible term note payable to an individual due September 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock.	10,000
Convertible term note payable to a current shareholder due April 23, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock.	10,000
Convertible term note payable to an individual due January 20, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock.	25,000
Convertible term note payable to a current shareholder due April 12, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock.	10,000
Convertible term note payable to an individual due March 4, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock.	50,000
Debt discount related to note payable (f) and (h) due to beneficial conversion feature.	(3,135)
Total	$ 458,148

Notes Payable and Notes Payab34

Notes Payable and Notes Payable Related Party (Details 2) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Short-term Debt [Line Items]
Non-interest bearing note payable, due	$ 239,000
Total	809,000
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Convertible note payable		$ 10,000
Convertible Notes Payable [Member] | Outside Director [Member]
Short-term Debt [Line Items]
Convertible note payable	60,000
Convertible Notes Payable [Member] | Corporate Counsel [Member]
Short-term Debt [Line Items]
Convertible note payable	150,000
Convertible Notes Payable [Member] | Outside Director One [Member]
Short-term Debt [Line Items]
Convertible note payable	30,000
Convertible Notes Payable [Member] | Corporate Counci One [Member]
Short-term Debt [Line Items]
Convertible note payable	120,000	120,000
Convertible Notes Payable [Member] | Corporate Counci Two [Member]
Short-term Debt [Line Items]
Convertible note payable	10,000	10,000
Convertible Notes Payable [Member] | Shareholder [Member]
Short-term Debt [Line Items]
Convertible note payable	100,000	$ 100,000
Convertible Notes Payable [Member] | Shareholder One [Member]
Short-term Debt [Line Items]
Convertible note payable	$ 100,000

Notes Payable and Notes Payab35

Notes Payable and Notes Payable Related Party(Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Notes Payable and Notes Payable Related Party (Textual)
Note payable beneficial conversion feature	$ 250,000	$ 300,000
Gain on debt settlement	200,000
Accounts payable related party	$ 39,621
Convertible Notes Payable [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Non-interest bearing note payable, due August 3, 2016.
Note payable beneficial conversion feature	$ 1,000
Gain on debt settlement	$ 3,135
Debt instrument note payable plus interest			12.00%
Convertible Notes Payable [Member] | Outside Director [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible note payable to a company controlled by an outside director, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock.
Note payable beneficial conversion feature	$ 11,000
Debt instrument note payable plus interest	4.50%
Convertible Notes Payable [Member] | Corporate Counsel [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible note payable to the Company's current corporate counsel, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock.
Debt instrument note payable plus interest	4.50%
Convertible Notes Payable [Member] | Outside Director One [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible note payable to an outside director, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.01 per share of common stock.
Debt instrument note payable plus interest	4.50%
Convertible Notes Payable [Member] | Corporate Counsel one Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible note payable to the Company's current corporate counsel for legal services, whom is also a current shareholder, due on demand, plus interest at 4.5% APR, convertible at $0.007 per share of common stock
Convertible Notes Payable [Member] | Corporate Counsel two [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible note payable to the Company's current corporate counsel, whom is also a current shareholder, due on demand, plus interest at 12% APR, convertible at $0.008 per share of common stock
Convertible Notes Payable [Member] | Shareholder [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible note payable to a current shareholder, due November 13, 2018, plus interest at 10% APR, convertible at $0.01 per share of common stock.
Debt instrument note payable plus interest	10.00%
Convertible Notes Payable [Member] | Shareholder One [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible note payable to a current shareholder, due March 18, 2019, plus interest at 10% APR, convertible at $0.01 per share of common stock.
Notes Payable [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR.
Notes Payable One [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Unsecured term note payable to a current shareholder due August 1, 2015, plus interest at 10% APR.
Notes Payable Two [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Unsecured term note payable to a current shareholder, no due date, non-interest bearing.
Notes Payable Three [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible term note payable to a current shareholder due October 6, 2015, plus interest of $2,000, convertible at $0.01 per share of common stock.
Notes Payable Four [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible term note payable to an individual due September 2016, plus interest at 10% APR, convertible at $0.02 per share of common stock.
Notes Payable Five [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible term note payable to a current shareholder due April 23, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock.
Notes Payable Six [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible term note payable to an individual due January 20, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock.
Notes Payable Seven [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible term note payable to a current shareholder due April 12, 2016, plus interest of $1,000, convertible at $0.005 per share of common stock.
Notes Payable Eight [Member]
Notes Payable and Notes Payable Related Party (Textual)
Notes payable description	Convertible term note payable to an individual due March 4, 2017, plus interest at 10% APR, convertible at $0.01 per share of common stock.

Stockholders' Equity (Deficit)

Stockholders' Equity (Deficit) (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2016shares	Mar. 31, 2015Warrants$ / sharesshares
Stockholders' Equity (Deficit) (Textual)
Total number of warrants issued		2,900,000
Warrant issued for additional purchase of common stock		100,000
Warrants exercise price | $ / shares		$ 0.10
Number of warrants issued | Warrants		10
Term of warrant		1 year
Warrants expiration date		Mar. 31, 2016

Commitments and Contingencies (

Commitments and Contingencies (Details)	1 Months Ended			3 Months Ended
	Feb. 28, 2015USD ($)ft²	Jan. 31, 2015USD ($)ft²	Jul. 23, 2014USD ($)	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)
Commitments and Contingencies (Textual)
Rent expense				$ 21,638	$ 21,000
Monthly rent amount related to sales and use taxes	$ 2,929	$ 7,105
Term of renewal of lease		5 years
Area of Company leases | ft²	3,200	8,560
Lease expiration date	Dec. 31, 2016	Dec. 31, 2019
Chief Executive Officer [Member]
Commitments and Contingencies (Textual)
Accrued base salary				354,603
Vested deferred vacation compensation				12,501
Mr. Gimvang [Member]
Commitments and Contingencies (Textual)
Accrued royalties				4,300
Accrued wages				49,000
Employment Agreement [Member] | Chief Executive Officer [Member]
Commitments and Contingencies (Textual)
Annual base salary			$ 162,500
Term of employment agreement			3 years
Percentage of provision for incentive-based bonus			1.50%
Maximum limit of bonus			$ (500,000)
Employment Agreement [Member] | Mr. Gimvang [Member]
Commitments and Contingencies (Textual)
Annual base salary				$ 120,000
Agreement term				3 years
Revenue percentage				5.00%

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Related Party Transactions (Textual)
Non-interest bearing note payable, due	$ 239,000
Revenues related party, net	22,897	$ 2,332
Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable			$ 10,000
Convertible note payable plus interest			12.00%
Convertible promissory note, price per share			$ 0.008
Outside Director [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable	$ 60,000
Convertible note payable plus interest	4.50%
Convertible promissory note, price per share	$ 0.01
Corporate Counsel [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable	$ 150,000
Convertible note payable plus interest	4.50%
Convertible promissory note, price per share	$ 0.01
Corporate Counsel [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable			$ 120,000
Convertible note payable plus interest			4.50%
Convertible promissory note, price per share			$ 0.007
Shareholder [Member]
Related Party Transactions (Textual)
Concentration Risk, Percentage	46.00%
Shareholder [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable	$ 100,000
Convertible note payable plus interest	10.00%
Convertible promissory note, price per share	$ 0.01
Debt conversion, Original debt, Due date of debt	Nov. 13, 2018
Shareholder [Member] | Convertible Notes Payable One [Member]
Related Party Transactions (Textual)
Convertible note payable	$ 100,000
Convertible note payable plus interest	10.00%
Convertible promissory note, price per share	$ 0.01
Debt conversion, Original debt, Due date of debt	Mar. 18, 2019
Director One [Member] | Convertible Notes Payable [Member]
Related Party Transactions (Textual)
Convertible note payable	$ 30,000
Convertible note payable plus interest	4.50%
Convertible promissory note, price per share	$ 0.01
Shareholder One [Member]
Related Party Transactions (Textual)
Concentration Risk, Percentage	35.00%
Revenues related party, net	$ 22,897

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Other current liabilities from discontinued operations:
Accrued royalties	$ 114,368
Other current liabilities from discontinued operations	$ 114,368	$ 114,368

Discontinued Operations (Deta40

Discontinued Operations (Details Textual) - QuickVerse Product Line [Member]	May. 05, 2011USD ($)
Discontinued Operations (Textual)
Purchase price of QuickVerse product line	$ 975,000
Existing liability	$ 140,000

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Events [Member] - Convertible Notes Payable [Member] - USD ($)	May. 12, 2016	Apr. 30, 2016
Subsequent Events (Textual)
Convertible promissory note issued	$ 50,000
Interest rate	10.00%
Convertible promissory note term	Convertible promissory note has a term of twelve months
Common stock per share	$ 0.01
Shareholder [Member]
Subsequent Events (Textual)
Convertible note payable plus interest repaid		$ 11,000