Enterprise Diversified 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 15, 2014
Document And Entity Information	'	'
Entity Registrant Name	'SiteStar Corp.	'
Entity Central Index Key	'0001096934	'
Document Type	'10-K	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Public Float	$1,933,637	'
Entity Common Stock, Shares Outstanding	'	74,085,705
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
ASSETS	'	'
Real estate - held-for-resale,	$2,712,441	$2,441,958
Real estate - held-for-investment, net	531,165	476,305
Cash and cash equivalents	118,469	148,590
Accounts receivable, net	35,129	30,488
Prepaid expenses	1,394	50,411
Property, plant and equipment, net	146,314	148,957
Customer lists, net	'	5,455
Goodwill, net	1,166,494	1,288,559
Deferred Tax Assets	74,276	209,699
Other assets	217,563	218,097
TOTAL ASSETS	5,003,245	5,018,519
LIABILITIES	'	'
Accounts payable	12,121	32,879
Accrued expenses	19,129	45,074
Deferred revenue	312,898	387,258
Notes payable	900,615	900,615
Notes payable - stockholder	59,826	50,280
TOTAL LIABILITIES	1,304,589	1,416,106
STOCKHOLDERS EQUITY	'	'
Preferred Stock, $0.001 par value, 10,000,000 shares authorized, 0 shares issued and outstanding	'	'
Common Stock, $0.001 par value, 300,000,000 shares authorized and 91,326,463 shares issued in 2013 and 2012, and 74,085,705 shares outstanding in 2013 and 2012.	91,326	91,326
Additional paid-in capital	13,880,947	13,880,947
Treasury Stock, at cost, 17,240,758 common shares	-789,518	-789,518
Accumulated deficit	-9,484,099	-9,580,342
Total stockholders equity	3,698,656	3,602,413
TOTAL LIABILITIES AND STOCKHOLDERS EQUITY	$5,003,245	$5,018,519

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred Stock Par Value	$0.00	$0.00
Preferred Stock Shares Authorized	10,000,000	10,000,000
Preferred Stock Shares Issued	0	0
Preferred Stock Shares Outstanding	0	0
Common Stock Par Value	$0.00	$0.00
Common Stock Shares Authorized	300,000,000	300,000,000
Common Stock Shares Issued	91,326,463	91,326,463
Common Stock Shares Outstanding	74,085,705	74,085,705
Common Shares Treasury Stock	17,240,758	17,240,758

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
REVENUE	'	'
Internet	$2,397,557	$2,908,092
Real estate	156,192	650,465
Revenue	2,553,749	3,558,557
COST OF REVENUE	'	'
Internet	1,146,535	1,653,174
Real estate	193,795	503,207
Cost of Revenue	1,340,330	2,156,381
GROSS PROFIT	1,213,419	1,402,176
OPERATING EXPENSES	'	'
Selling, general and administrative expenses	829,046	805,088
Goodwill impairment	122,065	'
TOTAL OPERATING EXPENSES	951,111	805,088
INCOME (LOSS) FROM OPERATIONS	262,308	597,088
OTHER INCOME (EXPENSES)	'	'
Gain (loss) on disposal of assets	2,055	-586
Interest expense	-4,848	-6,800
TOTAL OTHER INCOME (EXPENSES)	-2,793	-7,386
INCOME (LOSS) BEFORE INCOME TAXES	259,515	589,702
INCOME TAX EXPENSE	163,272	223,851
NET INCOME (LOSS)	$96,243	$365,851
BASIC AND DILUTED INCOME PER SHARE	$0	$0
WEIGHTED AVERAGE SHARES OUTSTANDING - BASIC AND DILUTED	74,085,705	74,085,705

Shareholders_Equity

Shareholders Equity (USD $)	Common Stock	Additional Paid-In Capital	Treasury Stock	Accumulated Deficit	Total
Beginning Balance, Value at Dec. 31, 2011	$91,326	$13,880,947	($789,518)	($9,946,193)	$3,236,562
Beginning Balance, Shares at Dec. 31, 2011	74,085,705	'	'	'	'
Repurchase of shares	0	'	0	'	0
Net income	'	'	'	365,851	365,851
Ending Balance, Value at Dec. 31, 2012	91,326	13,880,947	-789,518	-9,580,342	3,602,413
Ending Balance, Shares at Dec. 31, 2012	74,085,705	'	'	'	'
Repurchase of shares	0	'	0	'	0
Net income	'	'	'	96,243	96,243
Ending Balance, Value at Dec. 31, 2013	$91,326	$13,880,947	($789,518)	($9,484,099)	$3,698,656
Ending Balance, Shares at Dec. 31, 2013	74,085,705	'	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$96,243	$365,851
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depreciation, amortization and impairment	153,620	44,403
Allowance for doubtful accounts	2,133	-972
(Increase) decrease in accounts receivable	-6,774	23,574
(Increase) decrease in prepaid expenses	49,017	25,472
(Increase) decrease in real estate - held-for-resale	-136,075	22,736
(Increase) decrease in real estate - held-for-investment	-151,973	-476,305
(Increase) decrease in deferred income taxes	135,423	223,851
Increase (decrease) in accounts payable	-20,758	-38,257
Increase (decrease) in accrued expenses	-25,945	13,641
Increase (decrease) in deferred revenue	-74,359	-74,382
Increase (decrease) in accrued income taxes	'	'
Net cash provided by (used in) operating activities	-40,204	129,612
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Sale of assets held for resale	5	'
Decrease in other assets	534	47,388
Net cash provided by investing activities	539	47,388
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Repayment of notes payable - stockholders	9,544	-45,678
Net cash (used in) financing activities	9,544	-45,678
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	-30,121	131,322
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR	148,590	17,268
CASH AND CASH EQUIVALENTS - END OF YEAR	118,469	148,590
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION	'	'
Income Taxes Paid	0	0
Interest Expense Paid	$4,849	$6,800

1_ORGANIZATION_AND_SIGNIFICANT

1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 - ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES
	Organization and Lines of Business
	SiteStar Corporation (formerly White Dove Systems, Inc., Interfoods Consolidated, Inc., was known as Holland American International Specialties (HAIS)), (the Company), began operations on June 1, 1997, under a partnership agreement and was incorporated in Nevada on November 4, 1997.  On July 26, 1999 the Company restated its Articles of Incorporation to change the name of the Company to “SiteStar Corporation.” The Company was in the International specialty foods distribution business.  In 1999, through the acquisition of two Internet Service Providers, the Company changed from a food distribution company to an Internet holding company.  The Company services customers throughout the U.S. and Canada with multiple sites of operation. Effective October 15, 2008 pursuant to the approval of the board of directors, the Company’s management implemented a program to purchase real estate with the Company’s surplus cash flows. SiteStar is headquartered in Lynchburg, Virginia.
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries including:  SiteStar.net, Inc. (formerly known as Neocom Microspecialists, Inc.), FRE Enterprises, Inc., Advanced Internet Services, Inc. and NetRover Inc.  All intercompany accounts and transactions have been eliminated.
	Reclassifications
	Certain reclassifications have been made to amounts in prior period financial statements to conform to current period presentation. These reclassifications have not changed the results of operations or stockholders’ equity.
	Use of Estimates
	In accordance with Generally Accepted Accounting Principles (GAAP), the preparation of these financial statements 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 amount of revenues and expenses during the reporting period. On an ongoing basis, management evaluates its estimates and judgments, including those related to revenue recognition, accrued expenses, financing operations, and contingencies and litigation. Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions and conditions. The most significant accounting estimates inherent in the preparation of the Company’s financial statements include estimates as to the appropriate carrying value of certain assets and liabilities which are not readily apparent from other sources. These accounting policies are described at relevant sections in the notes to the consolidated financial statements.
	Fair Value of Financial Instruments
	For certain of the Company's assets and liabilities, including cash, accounts receivable, accounts payable, accrued expenses and deferred revenue, the carrying amounts approximate fair value due to their short maturities.  The amounts shown for notes payable also approximate fair value because current interest rates and terms offered to the Company for similar debt are substantially the same.
	Real Estate
	The acquired properties are initially evaluated for their condition of repair, location and refurbish costs for resale and or rental. If, at acquisition, a property needs to be renovated before it is ready for its intended use, we commence the necessary development activities. During this development period, we capitalize all direct and indirect costs incurred in renovating the property. Real estate under development in the accompanying consolidated balance sheets represents aggregate carrying amount of properties that are being prepared for their intended use. When the intended use has been determined:
	Real Estate – Held-for-Resale
	Real estate is carried at cost. All costs directly related to the improvement and carrying of real estate are capitalized, including renovations and property taxes, to the extent the capitalized costs of the property do not exceed the estimated fair value of the property. If the cost of the real estate exceeds the estimated fair value, the excess is charged to expense. Fair value is estimated based on comparable sales in the geographic area the real estate is located, and is evaluated annually, or when events or changes in circumstances indicate the carrying value of the real estate may not be recoverable.
	Real Estate – Held-for-Investment
	Real estate is carried at cost, net of accumulated depreciation of $22,929. Once a property is ready for rental use, expenditures for ordinary maintenance and repairs thereafter are expensed to operations as incurred, and we capitalize expenditures that improve or extend the life of a home. Building depreciation is computed on the straight-line basis over the estimated useful lives of the assets. The Company generally uses a 39-year estimated life with no salvage value.
	Building depreciation was $22,929 and $0 in 2013 and 2012.
	Cash and Cash Equivalents
	For purposes of the statements of cash flows, the Company defines cash equivalents as all highly liquid instruments purchased with a maturity of three months or less.
	Concentration of Credit Risk
	Financial instruments, which potentially subject the Company to concentrations of credit risk, consist of cash and accounts receivable.  The Company places its cash with high quality financial institutions and, at times, may exceed the FDIC insurance limit.  The Company extends credit based on an evaluation of the customers’ financial condition, generally without collateral.  Exposure to losses on receivables is principally dependent on each customer's financial condition.  The Company monitors its exposure for credit losses and maintains allowances for anticipated losses.
	Accounts Receivable
	The Company grants credit in the form of unsecured accounts receivable to its customers.  The estimate of the allowance for doubtful accounts, which is charged off to bad debt expense, is based on management’s assessment of current economic conditions and historical collection experience with each customer. Specific customer receivables are considered past due when they are outstanding beyond their contractual terms and are charged off to the allowance for doubtful accounts when determined uncollectible.
	For 2013 and 2012, bad debt expense was $58,596 and $46,012. As of December 31, 2013 and 2012, accounts receivable consists of the following:
		2013			2012
	Gross accounts receivable	$	38,876		$	32,102
	Less allowance for doubtful accounts		(3,747	)		(1,614	)
		$	35,129		$	30,488
	Sales of Internet services, which are not automatically processed via credit card or bank account drafts, have been the Company’s highest exposure to collection risk.  To help offset this exposure, the Company has added a late payment fee to encourage timely payments by customers. Another effort to improve customer collections was the implementation of a uniform manual invoice processing fee, which has also helped to accelerate the collections process. Accounts over ninety days past due are no longer included in accounts receivable and are turned over to a collection agency.
	Property and Equipment
	Property and equipment are stated at cost.  Depreciation is computed using the declining balance method based on estimated useful lives from three to seven years for equipment and thirty nine years for buildings.  Expenditures for maintenance and repairs are charged to operations as incurred while renewals and betterments are capitalized. Gains and losses on disposals are included in the results of operations.
	Impairment of Long-Lived Assets
	In accordance with GAAP, long-lived assets to be held and used are analyzed for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company evaluates at each balance sheet date whether events and circumstances have occurred that indicate possible impairment.  If there are indications of impairment, the Company uses future discounted cash flows of the related asset or asset grouping over the remaining life in measuring whether the assets are recoverable.  In the event such cash flows are not expected to be sufficient to recover the recorded asset values, the assets are written down to their estimated fair value.  Long-lived assets to be disposed are reported at the lower of carrying amount or fair value of the asset less cost to sell.
	Intangible Assets
	The Company continually monitors its intangible assets to determine whether any impairment has occurred.  In making such determination with respect to these assets, the Company evaluates the performance, on a discounted cash flow basis, of the intangible assets or group of assets. Should impairment be identified, a loss would be reported to the extent that the carrying value of the related intangible asset exceeds its fair value using the discounted cash flow method.
	The Company's customer lists are being amortized over three years.  Amortization expense for the customer lists was $5,983 and $28,506 for 2013 and 2012. Customer lists are now fully-amortized. Non-competition agreements are amortized over the contract period, usually one-to-three years. Amortization expense for non-competition agreements was $528 and $695 for 2013 and 2012.  Amortization of non-competition agreements for 2014 and 2015 is expected to be $85 and $0.
	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized, but is tested for impairment on an annual basis and more frequently if impairment indicators are present. A reporting unit is the operating segment. Goodwill is considered impaired if the carrying value of a reporting unit exceeds its fair value and the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill. The Company conducted its annual goodwill impairment test as of December 31, 2013 and determined that the carrying value of Goodwill exceeded its fair value and recorded a goodwill impairment charge of $122,065 in the quarter ended December 31, 2013.
	Deferred Revenue
	Deferred revenue represents collections from customers in advance for services not yet performed and are recognized as revenue in the period service is provided.
	Revenue Recognition
	In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed, and collectability of the related fee is reasonably assured. The Company’s arrangements generally do not include a provision for cancellation, termination, or refunds that would significantly impact revenue recognition.
	Internet
	The Company sells Internet services under annual and monthly contracts.  Under the annual contracts, the subscriber pays a one-time annual fee, which is recognized as revenue ratably over the life of the contract. Under the monthly contracts, the subscriber is billed monthly and revenue is recognized for the period to which the service relates.  Sales of computer hardware are recognized as revenue upon delivery and acceptance of the product by the customer. Sales are adjusted for any returns or allowances.
	Real estate – held-for-resale
	Revenue from real estate – held for resale is recognized upon closing of the sale, as all conditions for full revenue recognition have been met at that time. All costs associated with the property sold are removed from the consolidated balance sheets and charged to cost of revenue at that time.
	Revenue from real estate sales was $93,000 and $612,036 in 2013 and 2012.
	Real estate – held-for-investment
	Rental revenue from real estate – held-for-investment attributable to residential leases is recorded when due from residents, which approximates the amount that would result from straight-lining rents over the lease term. The initial term of our residential leases is generally one year, with renewals upon consent of both parties on an annual or monthly basis.
	Rental revenue was $63,192 and $38,429 in 2013 and 2012.
	Advertising and Marketing Costs
	The Company expenses costs of advertising and marketing as they are incurred.  These expenses for the years ended December 31, 2013 and 2012 were approximately $15,000 and $17,000, respectively.
	Income Taxes
	Deferred taxes are provided on the liability method, whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
	Income Per Share
	The basic income per common share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding.  Diluted income per common share is computed similar to basic income per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company has no potentially dilutive securities.  The following table represents the calculations of basic and diluted income per share:
		2013			2012
	Net income available to common shareholders	$	193,356		$	365,851
	Weighted average number of common shares		74,085,705			74,085,705
	Basic and diluted income per share	$	0		$	0
	Comprehensive Income
	As of and for the years ended December 31, 2013 and 2012, the Company had no items that represent other comprehensive income and therefore, has not included a schedule of comprehensive income in the consolidated financial statements.
Recently Issued Accounting Pronouncements
No new accounting pronouncement issued or effective during the fiscal year has had or is expected to have a material impact on the consolidated financial statements.

2_PROPERTY_AND_EQUIPMENT

2. PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
2. PROPERTY AND EQUIPMENT	'
	NOTE 2 - PROPERTY AND EQUIPMENT
	The cost of property and equipment at December 31, 2013 and December 31, 2012 consisted of the following:
		2013			2012
	Land	$	10,000		$	10,000
	Building		213,366			213,366
	Automobile		11,500			11,500
	Computer equipment		1,164,061			1,164,061
	Furniture and fixtures		59,862			59,862
			1,458,789			1,458,789
	Less accumulated depreciation		(1,312,475	)		(1,309,832	)
		$	146,314		$	148,957
	Depreciation expense was $2,643 and $15,202 for 2013 and 2012.

3_NOTES_PAYABLE

3. NOTES PAYABLE	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
3. NOTES PAYABLE	'
	NOTE 3 NOTES PAYABLE
	This USA Telephone note payable is due and is currently in litigation. At December 31, 2013 and 2012, the balance consist of the following:
		2013		2012
	Non-interest bearing amount due on acquisition of USA Telephone payable in thirty six monthly installments starting January 2008.	$	900,615	$	900,615
	Litigation
	United Systems Access, Inc., et al. v. SiteStar Corporation, Civil Action, Docket No. CV-13-161, (York County Superior Court). This is a breach of contract claim, whereby Plaintiff has alleged that SiteStar has failed to pay the amounts owed on a Promissory Note. SiteStar has filed a counterclaim for damages associated with Plaintiff’s failure to turnover certain customer lists. Plaintiff seeks monetary damages in the amount of $900,615. Litigation is currently in the discovery phase of litigation. The parties have exchanged documents but have not yet taken depositions. SiteStar is currently contesting the Litigation. Mediation in the matter is scheduled for April 25, 2014, as required by the Maine Rules of Civil Procedure. The estimate of the upper limit of a potential loss is $900,615 which has been accrued. Management is vigorously defending this claim.

4_NOTES_PAYABLE_STOCKHOLDERS

4. NOTES PAYABLE - STOCKHOLDERS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
4. NOTES PAYABLE - STOCKHOLDERS	'
	NOTE 4 NOTES PAYABLE - STOCKHOLDERS
	Notes payable - stockholders at December 31, 2013 and 2012 consist of the following:
		2013		2012
	Note payable to officer and stockholder at an annual interest rate of 10% interest. The accrued interest and principal was due on January 1, 2014.	$	—	$	280
	Note payable to stockholder. The note is payable on January 1, 2020 and bears interest at an annual rate of 10.0%.		59,826		50,000
		$	59,826	$	50,280
	The future principal maturities of this note is as follows: the $59,826 note is due January 1, 2020.

5_COMMITMENTS_AND_CONTINGENCIE

5. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
5. COMMITMENTS AND CONTINGENCIES	'
	NOTE 5 COMMITMENTS AND CONTINGENCIES
	Leases
	The Company leases certain facilities for its corporate offices and retail stores under non-cancelable operating leases. Total rent expense for the years ended December 31, 2013 and 2012 was $71,690 and $67,239, respectively.  Related party rent expense for each year is $48,000. Future minimum lease payments under operating leases with initial or remaining terms of one year or more are as follows:
	Year ended December 31,
		2014	$	66,000
		2015		0
		2016		0
		Total	$	66,000

6_STOCKHOLDERS_EQUITY

6. STOCKHOLDERS EQUITY	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
6. STOCKHOLDERS EQUITY	'
	NOTE 6 STOCKHOLDERS' EQUITY
	Classes of Shares
	The Company's Articles of Incorporation authorize 310,000,000 shares, consisting of 10,000,000 shares of preferred stock, which have a par value of $0.001 per share and 300,000,000 shares of common stock, which have a par value of $0.001.
	Preferred Stock
	Preferred stock, any series, shall have the powers, preferences, rights, qualifications, limitations and restrictions as fixed by the Company's Board of Directors in its sole discretion.  As of December 31, 2013, the Company's Board of Directors has not issued any Preferred Stock.
	Common Stock
	None

7_INCOME_TAXES

7. INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
7. INCOME TAXES	'
	NOTE 7 INCOME TAXES
	The provision for federal and state income taxes for the years ended December 31, 2013 and 2012 included the following:
		2013			2012
	Current provision:
	Federal	$	23,756		$	—
	State		4,192			—
			27,948			0
	Deferred provision:
	Federal		115,025			188,469
	State		20,299			35,382
			135,324			223,851
	Total income tax provision	$	163,272		$	223,851
	Deferred tax assets and liabilities reflect the net effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and amounts used for income tax purposes.  Significant components of the Company's deferred tax assets and liabilities at December 31, 2013 and 2012 are as follows:
		2013			2012
	Accounts receivable	$	2,256		$	1,614
	Amortization of Intangible assets		2,494,267			2,630,332
	Less valuation allowance		(2,422,247	)		(2,422,247	)
	Deferred tax asset	$	74,276		$	209,699

8_RELATED_PARTY_TRANSACTIONS

8. RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
8. RELATED PARTY TRANSACTIONS	'
	NOTE 8 RELATED PARTY TRANSACTIONS
	The Company leases its office building in Lynchburg, Virginia from a former stockholder of the Company on a one-year term lease which expired December 31, 2013. A new lease is currently being negotiated.  For 2013 and 2012, the Company paid this former stockholder $48,000 for rent on this office building.

9_SEGMENT_INFORMATION

9. SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
9. SEGMENT INFORMATION	'
	NOTE 9 - SEGMENT INFORMATION
	The Company has three business units with separate management and reporting infrastructures that offer different products and services.  The business units have been aggregated into three reportable segments: Corporate, Real estate and Internet.  The Corporate group is the holding company which oversees the operating of the Internet group and arranges financing. The real estate group invests in, refurbishes and markets real estate for resale.  The Internet group provides Internet access to customers throughout the U.S. and Canada. The Company evaluates the performance of its operating segments based on income from operations, before income taxes, accounting changes, non-recurring items, and interest income and expense.
	Summarized financial information concerning the Company's reportable segments is shown in the following table for the years ended December 31, 2013 and 2012:
		31-Dec-13
			Corporate			Real Estate			Internet			Consolidated
	Revenue	$	—		$	156,192		$	2,397,557		$	2,553,749
	Operating income (loss)	$	(115,490	)	$	(37,603	)	$	415,401		$	262,308
	Depreciation, amortization and impairment	$	—		$	22,929		$	130,691		$	153,620
	Interest expense	$	—					$	(4,848	)	$	(4,848	)
	Goodwill	$	—					$	1,166,494		$	1,166,494
	Identifiable assets	$	—		$	3,243,606		$	1,759,639		$	5,003,245
		31-Dec-12
			Corporate			Real Estate			Internet			Consolidated
	Revenue	$	—		$	650,465		$	2,908,092		$	3,558,557
	Operating income (loss)	$	(79,256	)	$	147,258		$	529,086		$	597,088
	Depreciation and amortization	$	—					$	44,403		$	44,403
	Interest expense	$	—					$	(6,800	)	$	(6,800	)
	Goodwill	$	—					$	1,288,559		$	1,288,559
	Identifiable assets	$	—		$	2,918,263		$	2,100,256		$	5,018,519

10_SUBSEQUENT_EVENTS

10. SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
10. SUBSEQUENT EVENTS	'
	NOTE 10 - SUBSEQUENT EVENTS
	None

1_ORGANIZATION_AND_SIGNIFICANT1

1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Organization and Lines of Business	'
	Organization and Lines of Business
	SiteStar Corporation (formerly White Dove Systems, Inc., Interfoods Consolidated, Inc., was known as Holland American International Specialties (HAIS)), (the Company), began operations on June 1, 1997, under a partnership agreement and was incorporated in Nevada on November 4, 1997.  On July 26, 1999 the Company restated its Articles of Incorporation to change the name of the Company to “SiteStar Corporation.” The Company was in the International specialty foods distribution business.  In 1999, through the acquisition of two Internet Service Providers, the Company changed from a food distribution company to an Internet holding company.  The Company services customers throughout the U.S. and Canada with multiple sites of operation. Effective October 15, 2008 pursuant to the approval of the board of directors, the Company’s management implemented a program to purchase real estate with the Company’s surplus cash flows. SiteStar is headquartered in Lynchburg, Virginia.
Principles of Consolidation	'
	Principles of Consolidation
	The accompanying consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries including:  SiteStar.net, Inc. (formerly known as Neocom Microspecialists, Inc.), FRE Enterprises, Inc., Advanced Internet Services, Inc. and NetRover Inc.  All intercompany accounts and transactions have been eliminated.
Reclassifications	'
	Reclassifications
	Certain reclassifications have been made to amounts in prior period financial statements to conform to current period presentation. These reclassifications have not changed the results of operations or stockholders’ equity.
Use of Estimates	'
	Use of Estimates
	In accordance with Generally Accepted Accounting Principles (GAAP), the preparation of these financial statements 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 amount of revenues and expenses during the reporting period. On an ongoing basis, management evaluates its estimates and judgments, including those related to revenue recognition, accrued expenses, financing operations, and contingencies and litigation. Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions and conditions. The most significant accounting estimates inherent in the preparation of the Company’s financial statements include estimates as to the appropriate carrying value of certain assets and liabilities which are not readily apparent from other sources. These accounting policies are described at relevant sections in the notes to the consolidated financial statements.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	For certain of the Company's assets and liabilities, including cash, accounts receivable, accounts payable, accrued expenses and deferred revenue, the carrying amounts approximate fair value due to their short maturities.  The amounts shown for notes payable also approximate fair value because current interest rates and terms offered to the Company for similar debt are substantially the same.
Real Estate	'
	Real Estate
	The acquired properties are initially evaluated for their condition of repair, location and refurbish costs for resale and or rental. If, at acquisition, a property needs to be renovated before it is ready for its intended use, we commence the necessary development activities. During this development period, we capitalize all direct and indirect costs incurred in renovating the property. Real estate under development in the accompanying consolidated balance sheets represents aggregate carrying amount of properties that are being prepared for their intended use. When the intended use has been determined:
	Real Estate – Held-for-Resale
	Real estate is carried at cost. All costs directly related to the improvement and carrying of real estate are capitalized, including renovations and property taxes, to the extent the capitalized costs of the property do not exceed the estimated fair value of the property. If the cost of the real estate exceeds the estimated fair value, the excess is charged to expense. Fair value is estimated based on comparable sales in the geographic area the real estate is located, and is evaluated annually, or when events or changes in circumstances indicate the carrying value of the real estate may not be recoverable.
	Real Estate – Held-for-Investment
	Real estate is carried at cost, net of accumulated depreciation of $22,929. Once a property is ready for rental use, expenditures for ordinary maintenance and repairs thereafter are expensed to operations as incurred, and we capitalize expenditures that improve or extend the life of a home. Building depreciation is computed on the straight-line basis over the estimated useful lives of the assets. The Company generally uses a 39-year estimated life with no salvage value.
	Building depreciation was $22,929 and $0 in 2013 and 2012.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	For purposes of the statements of cash flows, the Company defines cash equivalents as all highly liquid instruments purchased with a maturity of three months or less.
Concentration of Credit Risk	'
	Concentration of Credit Risk
	Financial instruments, which potentially subject the Company to concentrations of credit risk, consist of cash and accounts receivable.  The Company places its cash with high quality financial institutions and, at times, may exceed the FDIC insurance limit.  The Company extends credit based on an evaluation of the customers’ financial condition, generally without collateral.  Exposure to losses on receivables is principally dependent on each customer's financial condition.  The Company monitors its exposure for credit losses and maintains allowances for anticipated losses.
Accounts Receivable	'
	Accounts Receivable
	The Company grants credit in the form of unsecured accounts receivable to its customers.  The estimate of the allowance for doubtful accounts, which is charged off to bad debt expense, is based on management’s assessment of current economic conditions and historical collection experience with each customer. Specific customer receivables are considered past due when they are outstanding beyond their contractual terms and are charged off to the allowance for doubtful accounts when determined uncollectible.
	For 2013 and 2012, bad debt expense was $58,596 and $46,012. As of December 31, 2013 and 2012, accounts receivable consists of the following:
		2013			2012
	Gross accounts receivable	$	38,876		$	32,102
	Less allowance for doubtful accounts		(3,747	)		(1,614	)
		$	35,129		$	30,488
	Sales of Internet services, which are not automatically processed via credit card or bank account drafts, have been the Company’s highest exposure to collection risk.  To help offset this exposure, the Company has added a late payment fee to encourage timely payments by customers. Another effort to improve customer collections was the implementation of a uniform manual invoice processing fee, which has also helped to accelerate the collections process. Accounts over ninety days past due are no longer included in accounts receivable and are turned over to a collection agency.
Property and Equipment	'
	Property and Equipment
	Property and equipment are stated at cost.  Depreciation is computed using the declining balance method based on estimated useful lives from three to seven years for equipment and thirty nine years for buildings.  Expenditures for maintenance and repairs are charged to operations as incurred while renewals and betterments are capitalized. Gains and losses on disposals are included in the results of operations.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	In accordance with GAAP, long-lived assets to be held and used are analyzed for impairment whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company evaluates at each balance sheet date whether events and circumstances have occurred that indicate possible impairment.  If there are indications of impairment, the Company uses future discounted cash flows of the related asset or asset grouping over the remaining life in measuring whether the assets are recoverable.  In the event such cash flows are not expected to be sufficient to recover the recorded asset values, the assets are written down to their estimated fair value.  Long-lived assets to be disposed are reported at the lower of carrying amount or fair value of the asset less cost to sell.
Intangible Assets	'
	Intangible Assets
	The Company continually monitors its intangible assets to determine whether any impairment has occurred.  In making such determination with respect to these assets, the Company evaluates the performance, on a discounted cash flow basis, of the intangible assets or group of assets. Should impairment be identified, a loss would be reported to the extent that the carrying value of the related intangible asset exceeds its fair value using the discounted cash flow method.
	The Company's customer lists are being amortized over three years.  Amortization expense for the customer lists was $5,983 and $28,506 for 2013 and 2012. Customer lists are now fully-amortized. Amortization expense for non-competition agreements was $528 and $695 for 2013 and 2012.  Amortization of non-competition agreements for 2014 and 2015 is expected to be $85 and $0. In accordance with GAAP, amortization of goodwill ceased effective January 1, 2002. For the year ended December 31, 2013, there was impairment of goodwill of $122,065.
Goodwill	'
	Goodwill
	Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized, but is tested for impairment on an annual basis and more frequently if impairment indicators are present. A reporting unit is the operating segment. Goodwill is considered impaired if the carrying value of a reporting unit exceeds its fair avlue and the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill. The Company conducted its annual goodwill impairment test as of December 31, 2013 and determined that the carrying value of Goodwill exceeded its fair value and recorded a goodwill impairment charge of $122,065 in the quarter ended December 31, 2013.
Deferred Revenue	'
	Deferred Revenue
	Deferred revenue represents collections from customers in advance for services not yet performed and are recognized as revenue in the period service is provided.
Revenue Recognition	'
	Revenue Recognition
	In all cases, revenue is recognized only when the price is fixed or determinable, persuasive evidence of an arrangement exists, the service is performed, and collectability of the related fee is reasonably assured. The Company’s arrangements generally do not include a provision for cancellation, termination, or refunds that would significantly impact revenue recognition.
	Internet
	The Company sells Internet services under annual and monthly contracts.  Under the annual contracts, the subscriber pays a one-time annual fee, which is recognized as revenue ratably over the life of the contract. Under the monthly contracts, the subscriber is billed monthly and revenue is recognized for the period to which the service relates.  Sales of computer hardware are recognized as revenue upon delivery and acceptance of the product by the customer. Sales are adjusted for any returns or allowances.
	Real estate – held-for-resale
	Revenue from real estate – held for resale is recognized upon closing of the sale, as all conditions for full revenue recognition have been met at that time. All costs associated with the property sold are removed from the consolidated balance sheets and charged to cost of revenue at that time.
	Revenue from real estate sales was $93,000 and $612,036 in 2013 and 2012.
	Real estate – held-for-investment
	Rental revenue from real estate – held-for-investment attributable to residential leases is recorded when due from residents, which approximates the amount that would result from straight-lining rents over the lease term. The initial term of our residential leases is generally one year, with renewals upon consent of both parties on an annual or monthly basis.
	Rental revenue was $63,192 and $38,429 in 2013 and 2012.
Advertising and Marketing Costs	'
	Advertising and Marketing Costs
	The Company expenses costs of advertising and marketing as they are incurred.  These expenses for the years ended December 31, 2013 and 2012 were approximately $15,000 and $17,000, respectively.
Income Taxes	'
	Income Taxes
	Deferred taxes are provided on the liability method, whereby deferred tax assets are recognized for deductible temporary differences and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Income Per Share	'
	Income Per Share
	The basic income per common share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding.  Diluted income per common share is computed similar to basic income per common share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. The Company has no potentially dilutive securities.  The following table represents the calculations of basic and diluted income per share:
		2013			2012
	Net income available to common shareholders	$	193,356		$	365,851
	Weighted average number of common shares		74,085,705			74,085,705
	Basic and diluted income per share	$	0		$	0
Comprehensive Income	'
	Comprehensive Income
	As of and for the years ended December 31, 2013 and 2012, the Company had no items that represent other comprehensive income and therefore, has not included a schedule of comprehensive income in the consolidated financial statements.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	No new accounting pronouncement issued or effective during the fiscal year has had or is expected to have a material impact on the consolidated financial statements.

1_ORGANIZATION_AND_SIGNIFICANT2

1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Accounts Receivable	'
		2013			2012
	Gross accounts receivable	$	38,876		$	32,102
	Less allowance for doubtful accounts		(3,747	)		(1,614	)
		$	35,129		$	30,488
Earnings Per Share	'
		2013			2012
	Net income available to common shareholders	$	193,356		$	365,851
	Weighted average number of common shares		74,085,705			74,085,705
	Basic and diluted income per share	$	0		$	0

2_PROPERTY_AND_EQUIPMENT_Table

2. PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property and Equipment	'
		2013			2012
	Land	$	10,000		$	10,000
	Building		213,366			213,366
	Automobile		11,500			11,500
	Computer equipment		1,164,061			1,164,061
	Furniture and fixtures		59,862			59,862
			1,458,789			1,458,789
	Less accumulated depreciation		(1,312,475	)		(1,309,832	)
		$	146,314		$	148,957

3_NOTES_PAYABLE_Tables

3. NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Notes Payable	'
		2013		2012
	Non-interest bearing amount due on acquisition of USA Telephone payable in thirty six monthly installments starting January 2008.	$	900,615	$	900,615

4_NOTES_PAYABLE_STOCKHOLDERS_T

4. NOTES PAYABLE - STOCKHOLDERS (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Debt	'
		2013		2012
	Note payable to officer and stockholder at an annual interest rate of 10% interest. The accrued interest and principal was due on January 1, 2014.	$	—	$	280
	Note payable to stockholder. The note is payable on January 1, 2020 and bears interest at an annual rate of 10.0%.		59,826		50,000
		$	59,826	$	50,280

5_COMMITMENTS_AND_CONTINGENCIE1

5. COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Future Minimum Lease Payments	'
	Year ended December 31,
		2014	$	66,000
		2015		0
		2016		0
		Total	$	66,000

7_INCOME_TAXES_Tables

7. INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Provision for Federal and State Income Taxes	'
		2013			2012
	Current provision:
	Federal	$	23,756		$	—
	State		4,192			—
			27,948			0
	Deferred provision:
	Federal		115,025			188,469
	State		20,299			35,382
			135,324			223,851
	Total income tax provision	$	163,272		$	223,851
Significant Components of the Company's Deferred Tax Assets and Liabilities	'
		2013			2012
	Accounts receivable	$	2,256		$	1,614
	Amortization of Intangible assets		2,494,267			2,630,332
	Less valuation allowance		(2,422,247	)		(2,422,247	)
	Deferred tax asset	$	74,276		$	209,699

9_SEGMENT_INFORMATION_Tables

9. SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Segment Reporting Information	'
		31-Dec-13
			Corporate			Real Estate			Internet			Consolidated
	Revenue	$	—		$	156,192		$	2,397,557		$	2,553,749
	Operating income (loss)	$	(115,490	)	$	(37,603	)	$	415,401		$	262,308
	Depreciation, amortization and impairment	$	—		$	22,929		$	130,691		$	153,620
	Interest expense	$	—					$	(4,848	)	$	(4,848	)
	Goodwill	$	—					$	1,166,494		$	1,166,494
	Identifiable assets	$	—		$	3,243,606		$	1,759,639		$	5,003,245
		31-Dec-12
			Corporate			Real Estate			Internet			Consolidated
	Revenue	$	—		$	650,465		$	2,908,092		$	3,558,557
	Operating income (loss)	$	(79,256	)	$	147,258		$	529,086		$	597,088
	Depreciation and amortization	$	—					$	44,403		$	44,403
	Interest expense	$	—					$	(6,800	)	$	(6,800	)
	Goodwill	$	—					$	1,288,559		$	1,288,559
	Identifiable assets	$	—		$	2,918,263		$	2,100,256		$	5,018,519

1_ORGANIZATION_AND_SIGNIFICANT3

1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - Accounts Receivable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Gross accounts receivable	$38,876	$32,102
Less allowance for doubtful accounts	3,747	1,614
Accounts Receivable, Net	$35,129	$30,488

1_ORGANIZATION_AND_SIGNIFICANT4

1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - Earnings Per Share (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Net income available to common shareholders	$193,356	$365,851
Weighted average number of common shares	74,085,705	74,085,705
Basic and diluted income per share	$0	$0

1_ORGANIZATION_AND_SIGNIFICANT5

1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'	'	'
Real Estate, Depreciation	'	'	$22,929	$0
Bad Debt Expense	'	'	58,596	46,012
Amortizaion, Customer Lists	'	'	5,983	28,506
Amortization, Non-Competition Agreements	0	85	528	695
Impairment of Goodwill	'	'	122,065	'
Revenue from Real Estate Sales	'	'	93,000	612,036
Rental Revenue	'	'	63,192	38,429
Advertising and Marketing Expenses	'	'	$15,000	$17,000

2_PROPERTY_AND_EQUIPMENT_Prope

2. PROPERTY AND EQUIPMENT - Property and Equipment (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property and Equipment, Gross	$1,458,789	$1,458,789
Less accumulated depreciation	-1,312,475	-1,309,832
Property and Equipment, Net	146,314	148,957
Land	'	'
Property and Equipment, Gross	10,000	10,000
Building	'	'
Property and Equipment, Gross	213,366	213,366
Automobile	'	'
Property and Equipment, Gross	11,500	11,500
Computer Equipment	'	'
Property and Equipment, Gross	1,164,061	1,164,061
Furniture and Fixtures	'	'
Property and Equipment, Gross	$59,862	$59,862

2_PROPERTY_AND_EQUIPMENT_Detai

2. PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation Expense	$2,643	$15,202

3_NOTES_PAYABLE_Notes_Payable_

3. NOTES PAYABLE - Notes Payable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]	'	'
Non-interest bearing amount due on acquisition of USA Telephone payable in thirty six monthly installments starting January 2008.	$900,615	$900,615

3_NOTES_PAYABLE_Details_Narrat

3. NOTES PAYABLE (Details Narrative) (USD $)	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Estimated Upper Limit of a Potential Loss	$900,615

4_NOTES_PAYABLE_STOCKHOLDERS_R

4. NOTES PAYABLE - STOCKHOLDERS - Related Party Debt (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Note payable	$59,826	$50,280
Long-term portion	59,826	50,280
Note payable to officer and stockholder at an annual interest rate of 10% interest. The accrued interest and principal are due on January 1, 2014.	'	'
Note payable	'	280
Note payable to stockholder. The note is payable on January 1, 2020 and bears interest at an annual rate of 10.0%.	'	'
Note payable	$59,826	$50,000

5_COMMITMENTS_AND_CONTINGENCIE2

5. COMMITMENTS AND CONTINGENCIES - Future Minimum Lease Payments (Details) (USD $)	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
2014	$66,000
2015	0
2016	0
Total	$66,000

5_COMMITMENTS_AND_CONTINGENCIE3

5. COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'
Rent Expense	$71,690	$67,239
Related Party Rent Expense	$48,000	$54,294

6_STOCKHOLDERS_EQUITY_Details_

6. STOCKHOLDERS EQUITY (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Equity [Abstract]	'	'
Preferred Stock Par Value	$0.00	$0.00
Preferred Stock Shares Authorized	10,000,000	10,000,000
Common Stock Par Value	$0.00	$0.00
Common Stock Shares Authorized	300,000,000	300,000,000

7_INCOME_TAXES_Provision_for_F

7. INCOME TAXES - Provision for Federal and State Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Current provision:	'	'
Federal	$23,756	'
State	4,192	'
Current Provision	27,948	0
Deferred provision:	'	'
Federal	115,025	188,469
State	20,299	35,382
Deferred Provision	135,324	223,851
Total income tax provision	$163,272	$223,851

7_INCOME_TAXES_Significant_Com

7. INCOME TAXES - Significant Components of the Company's Deferred Tax Assets and Liabilities (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Accounts receivable	$2,256	$1,614
Amortization of Intangible assets	2,494,267	2,630,332
Less valuation allowance	-2,422,247	-2,422,247
Deferred tax asset	$74,276	$209,699

8_RELATED_PARTY_TRANSACTIONS_D

8. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Paid to Related Party	$48,000	$48,000

9_SEGMENT_INFORMATION_Segment_

9. SEGMENT INFORMATION - Segment Reporting Information (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Interest expense	$4,848	$6,800
Corporate	'	'
Revenue	'	'
Operating income (loss)	-115,490	-79,256
Depreciation and amortization	'	'
Interest expense	'	'
Goodwill	'	'
Identifiable assets	'	'
Real Estate	'	'
Revenue	156,192	650,465
Operating income (loss)	-37,603	147,258
Depreciation and amortization	22,929	'
Identifiable assets	3,243,606	2,918,263
Internet	'	'
Revenue	2,397,557	2,908,092
Operating income (loss)	415,401	529,086
Depreciation and amortization	130,691	44,403
Interest expense	-4,848	-6,800
Goodwill	1,166,494	1,288,559
Identifiable assets	1,759,639	2,100,256
Consolidated	'	'
Revenue	2,553,749	3,558,557
Operating income (loss)	262,308	597,088
Depreciation and amortization	153,620	44,403
Interest expense	-4,848	-6,800
Goodwill	1,166,494	1,288,559
Identifiable assets	$5,003,245	$5,018,519