Debt Resolve (DRSV) 10-Q 19 Feb 15 2013 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2013	Feb. 19, 2015
Document And Entity Information
Entity Registrant Name	DEBT RESOLVE INC
Entity Central Index Key	1106645
Document Type	10-Q
Document Period End Date	31-Mar-13
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		98,187,082
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2013

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Mar. 31, 2013	Dec. 31, 2012
ASSETS
Cash	$20,389	$30,850
Accounts receivable, net	77,168	62,922
Prepaid expenses	36,374	30,036
Total current assets	133,931	123,808
Fixed assets, net	605	908
Other assets:
Deposits	1,000	1,000
Total assets	135,536	125,716
LIABILITIES AND STOCKHOLDERS' DEFICIENCY
Accounts payable and accrued liabilities	3,040,949	2,869,640
Due to shareholders	444,712	433,332
Notes payable, current portion	452,867	446,617
Notes payable-related parties	131,000	131,000
Convertible Short-term notes, net of deferred debt discount of $8,626 and $70,779 as of March 31, 2013 and December 31, 2012, respectively	338,874	1,231,221
Lines of credit, related parties	151,000	151,000
Total current liabilities	4,559,402	5,262,810
Long term debt:
Note payable, long term portion	106,250	131,250
Note payable, long term portion, related party	6,000	6,000
Convertible long-term notes-related parties	138,000	138,000
Convertible long-term notes, net of deferred debt discount of $13,855 and $3,709 as of March 31, 2013 and December 31, 2012, respectively	965,645	21,291
Total liabilities	5,775,297	5,559,351
Stockholders' deficiency:
Preferred stock, $0.001 par value; 10,000,000 shares authorized, none issued and outstanding
Common stock, $0.001 par value, 200,000,000 shares authorized; 93,137,703 and 90,137,703 shares issued and outstanding as of March 31, 2013 and December 31, 2012, respectively	93,138	90,138
Additional paid in capital	67,387,447	67,221,499
Accumulated deficit	-73,120,346	-72,745,272
Total stockholders' deficiency	-5,639,761	-5,433,635
Total liabilities and stockholders' deficiency	$135,536	$125,716

CONDENSED_BALANCE_SHEETS_Paren

CONDENSED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Current liabilities:
Convertible Short-term notes, net of deferred debt discoun	$8,626	$70,779
Long term debt:
Convertible long-term notes, net of deferred debt discount	$13,855	$3,709
Stockholders' deficiency:
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	200,000,000	200,000,000
Common stock shares issued	93,137,703	90,137,703
Common stock shares outstanding	93,137,703	90,137,703

STATEMENTS_OF_OPERATIONS_Unaud

STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Statements Of Operations
Revenues:	$35,589	$48,610
Costs and expenses:
Payroll, payroll taxes, penalties and related expenses	123,510	211,736
Selling, general and administrative expenses	159,291	146,402
Depreciation and amortization	303	849
Total costs and expenses	283,104	358,987
Net loss from operations	-247,515	-310,377
Other expense:
Interest expense	-75,553	-70,041
Amortization of debt discounts	-52,006	-112,052
Total other expense	-127,559	-182,093
Net loss before provision for income taxes	-375,074	-492,470
Income tax (benefit)
Net loss	($375,074)	($492,470)
Net loss per common share -basic and diluted	$0	($0.01)
Weighted average number of common shares outstanding, basic and diluted	91,771,036	86,066,824

SHAREHOLDERS_EQUITY_Unaudited

SHAREHOLDERS EQUITY (Unaudited) (USD $)	Preferred stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2012		$90,138	$67,221,499	($72,745,272)	($5,433,635)
Beginning Balance, Shares at Dec. 31, 2012		90,137,703
Sale of common stock, amount		3,000	147,000		150,000
Sale of common stock, shares		3,000,000
Fair value of warrants issued for services			8,948		8,948
Fair value of vesting options issued to employees for services			10,000		10,000
Net loss				-375,074	-375,074
Ending Balance, Amount at Mar. 31, 2013		$93,138	$67,387,447	($73,120,346)	($5,639,761)
Ending Balance, Shares at Mar. 31, 2013		93,137,703

STATEMENTS_OF_CASH_FLOWS_Unaud

STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	($375,074)	($492,470)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	303	849
Amortization of debt discounts	52,006	112,052
Stock based compensation	18,948	45,000
Changes in operating assets and liabilities:
Accounts receivable	-14,246	-1,248
Prepaid expenses	-6,338	28,322
Accounts payable, accrued liabilities and due to shareholders	182,690	149,924
Net cash used in operating activities	-141,711	-157,571
CASH FLOWS FROM INVESTING ACTIVITIES:
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock	150,000	155,000
Proceeds from issuance of short term notes		10,000
Repayment of short term notes	-18,750	-18,750
Net cash provided by financing activities	131,250	146,250
Net decrease in cash and cash equivalents	-10,461	-11,321
Cash at beginning of period	30,850	26,832
Cash at end of period	20,389	15,511
Supplemental Disclosures of Cash Flow Information:
Cash paid during period for interest	4,781	4,092
Cash paid during period for taxes
Non-cash financing and investing transactions:

BASIS_AND_BUSINESS_PRESENTATIO

BASIS AND BUSINESS PRESENTATION	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 1 - BASIS AND BUSINESS PRESENTATION	Debt Resolve, Inc. (the “Company”) was incorporated under the laws of the State of Delaware on April 21, 1997. The Company offers its service as a Software-as-a-Service (SaaS) model, enabling clients to introduce this collection or payment software option with no modifications to their existing collections computer systems. Its products capitalize on using the Internet as a tool for communication, resolution, settlement and payment of delinquent or defaulted consumer debt and as part of a complete accounts receivable management solution for consumer creditors. In December 2014, we began operation of Progress Advocates, LLC in the student loan document preparation industry (see Note 12).
	Basis of Presentation
	These unaudited condensed financial statements have been prepared in accordance with the instructions to the Form 10-Q and Article 10 of Regulation S-X, and therefore, do not include all the information necessary for a fair presentation of financial position, results of operations and cash flows in conformity with generally accepted accounting principles.
	In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for fair presentation have been included. Operating results for the three months ended March 31, 2013 are not necessarily indicative of the results that may be expected for the fiscal year ended December 31, 2013. The unaudited condensed financial statements should be read in conjunction with the consolidated December 31, 2012 financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K filed with the Securities and Exchange Commission (the "SEC").

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	A summary of the significant accounting policies applied in the presentation of the accompanying unaudited condensed financial statements follows:
	Estimates
	The preparation of the unaudited condensed financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
	Reclassification
	Certain reclassifications have been made to prior period data to conform to the current period's presentation. These reclassifications had no effect on reported income or losses.
	Concentrations and Credit Risk
	The Company extends credit to large, mid-size and small companies for the use of its software solutions. At March 31, 2013, two clients represented receivables of $10,000 (13%) and $60,000 (78%). At December 31, 2012, two clients represented receivables of $10,000 (16%) and $45,000 (72%). As of March 31, 2013 and December 31, 2012, no allowance for doubtful accounts has been recognized.
	The Company had three clients accounting for 42.19%, 42.15% and 14.05%; (total of 98.38%) of total revenues for the three months ended March 31, 2013, respectively, and had two clients accounting for 30.85% and 30.85%; (total of 61.70%) of total revenues for the three months ended March 31, 2012.
	Income Taxes
	The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes ("ASC 740-10") which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Temporary differences between taxable income reported for financial reporting purposes and income tax purposes primarily relate to debt costs.
	Net Loss per Share
	The Company follows Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”) specifying the computation, presentation and disclosure requirements of earnings per share information. Basic loss per share has been calculated based upon the weighted average number of common shares outstanding. Stock options and warrants have been excluded as common stock equivalents in the diluted loss per share because their effect is anti-dilutive on the computation. Fully diluted shares outstanding were 105,539,370 and 98,205,158 for the three months ended March 31, 2013 and 2012, respectively.
	Stock-based compensation
	Total employee and non-employee stock-based compensation expense for the three months ended March 31, 2013 and 2012 amounted to $18,948 and $45,000, respectively.
	Defined Contribution (401k) Plan
	The Company maintains a defined contribution (401k) plan for our employees. The plan provides for a company match in the amount of 100% of the first 3% of pre-tax salary contributed and 50% of the next 3% of pre-tax salary contributed. Due to the severe cash limitations that the Company has experienced, the match was suspended from mid-2008 to the present and will only be re-instated when business conditions warrant.
	Recent accounting pronouncements
	There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

LIQUIDITY

LIQUIDITY	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 3 - LIQUIDITY	The accompanying unaudited condensed financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying unaudited condensed financial statements, the Company incurred a net loss of $375,074 for the three months ended March 31, 2013. Additionally, the Company has negative working capital (total current liabilities exceeded total current assets) of $4,425,471 as of March 31, 2013. These factors among others raise substantial doubt about the Company’s ability to continue as a going concern.
	The Company has undertaken further steps as part of a plan to improve operations with the goal of sustaining our operations for the next twelve months and beyond to address its lack of liquidity by raising additional funds, either in the form of debt or equity or some combination thereof. However, there can be no assurance that the Company can successfully accomplish these steps and or business plans, and it is uncertain that the Company will achieve a profitable level of operations and be able to obtain additional financing.
	The Company’s continued existence is dependent upon management’s ability to develop profitable operations and resolve its liquidity problems. There can be no assurance that any additional financings will be available to the Company on satisfactory terms and conditions, if at all. In the event that the Company is unable to continue as a going concern, it may elect or be required to seek protection from its creditors by filing a voluntary petition in bankruptcy or may be subject to an involuntary petition in bankruptcy.
	The accompanying unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might result should the Company be unable to continue as a going concern.

ACCOUNTS_PAYABLE_AND_ACCRUED_L

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 4 - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	Accounts payable and accrued liabilities as of March 31, 2013 and December 31, 2012 are comprised of the following:
		March 31,		December 31,
		2013		2012
	Accounts payable and accrued expense	$	1,222,680	$	1,130,438
	Accrued interest		907,151		835,175
	Payroll and related accruals, net of advance to employees		911,118		904,027
	Total	$	3,040,949	$	2,869,640

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 5 - NOTES PAYABLE	As of March 31, 2013 and December 31, 2012, short term notes are as follows:
		March 31,		December 31,
		2013		2012
	Bank loans	$	181,250	$	200,000
	Investor notes payable, 12% per annum, currently in default		377,867		377,867
	Total		559,117		577,867
	Less current portion		452,867		446,617
	Long term portion (only bank loan)	$	106,250	$	131,250

NOTES_PAYABLE_RELATED_PARTIES

NOTES PAYABLE, RELATED PARTIES	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 6 - NOTES PAYABLE, RELATED PARTIES	As of March 31, 2013 and December 31, 2012, notes payable, related parties are as follows:
		March 31,		December 31,
		2013		2012
	Note payable dated January 14, 2011, in default	$	6,000	$	6,000
	Note payable dated April 14, 2011, in default		25,000		25,000
	Note payable dated April 15, 2011, in default		25,000		25,000
	Note payable dated May 27, 2011, in default		10,000		10,000
	Note payable dated January 18, 2012		5,000		5,000
	Note payable dated January 20, 2012		5,000		5,000
	Note payable dated May 21, 2012		15,000		15,000
	Note payable dated May 30, 2012		20,000		20,000
	Series A Convertible note, in default		20,000		20,000
	Convertible notes payable, dated July 6, 2012		30,000		30,000
	Convertible note payable, dated July 10, 2012		15,000		15,000
	Note payable, dated September 14, 2012		6,000		6,000
	Convertible note payable, dated September 7, 2012		43,000		43,000
	Convertible note payable, dated October 4, 2012		50,000		50,000
	Total		275,000		275,000
	Less current portion		131,000		131,000
	Long term portion	$	144,000	$	144,000
	Total unpaid accrued interest on the notes payable to related parties as of March 31, 2013 and December 31, 2012 was $46,067 and $18,077, respectively. During the three months ended March 31, 2013 and 2012, the Company recorded interest expense of $8,753 and $2,215, respectively, in connection with the notes payable to related parties.

CONVERTIBLE_NOTES

CONVERTIBLE NOTES	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 7 - CONVERTIBLE NOTES	Convertible notes of non-related party investors are comprised of the following:
		March 31,			December 31,
		2013			2012
	Series A Convertible Notes, net of unamortized debt discount of $-0- and $18,958, respectively. Currently in default	$	817,000		$	798,042
	Series B Convertible Notes, net of unamortized debt discount of $601 and $14,798, respectively		224,399			210,202
	Series C Convertible Notes, net of unamortized debt discount of $19,028 and $37,023, respectively		240,972			222,977
	Series D Convertible Notes, net of unamortized debt discount of $2,852 and $3,709 respectively		22,148			21,291
	Total		1,304,519			1,252,512
	Less: Current portion		(338,874	)		(1,231,221	)
	Long term portion	$	965,645		$	21,291
	Certain convertible note holders, representing an aggregate of $979,500 of these notes, entered into an agreement in December 2014 and January 2015 whereby their obligations were extended for a period of 18 months from the date of execution of the agreement. The terms of the agreement included a payment of accrued interest of $500 for every $25,000 of outstanding principal. All other terms (including any amendments or earlier extensions) of the notes remain the same. The remaining convertible notes are in default.
	In addition to the above non-related party convertible notes, there was $158,000 of related party convertible notes outstanding as of March 31, 2013. Please see Note 6 – Notes Payable, Related Parties for a listing of those convertible notes.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
Note 8 - STOCKHOLDERS' EQUITY	Common stock
	At March 31, 2013 and December 31, 2012, the Company has authorized 200,000,000 shares of common stock, par value $0.001, of which 93,137,703 and 90,137,703 are issued and outstanding, respectively.
	During the three months ended March 31, 2013, the Company sold 3,000,000 shares of stock to a Board member for net proceeds of $150,000. The Board member also received 9,000,000 warrants to purchase the common stock of the Company at an exercise price of $0.10 per share. The warrants are “cashless” for their exercise and have a five year exercise period.

WARRANTS_AND_OPTIONS

WARRANTS AND OPTIONS	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 9 - WARRANTS AND OPTIONS	Warrants
	The following table summarizes warrants outstanding and related prices for the shares of the Company's common stock issued to shareholders at March 31, 2013:
	Exercise Price				Number				Warrants Outstanding Weighted Average Remaining Contractual		Weighted Average		Number		Warrants Exercisable Weighted Average
					Outstanding				Life (years)		Exercise price		Exercisable		Exercise Price
	$	0.1				13,771,600				3.29	$	0.1		13,771,600	$	0.1
		0.15				4,283,334				1.89		0.15		4,283,334		0.15
		0.25				45,581,750				2.84		0.25		45,581,750		0.25
		0.3				250,000				2.86		0.3		250,000		0.3
		0.4				12,974,590				1.6		0.4		12,974,590		0.4
		2.45				99,000				0.02		2.45		99,000		2.45
	Total					76,960,274				2.65	$	0.25		76,960,274	$	0.25
	Transactions involving the Company's warrant issuance are summarized as follows:
			Number of				Weighted Average Price Per Share
			Shares
	Outstanding at December 31, 2011			59,413,274			$	0.3
	Issued			9,700,000				0.2
	Exercised			-				-
	Expired			(903,000	)			(1.00	)
	Outstanding at December 31, 2012			68,210,274				0.29
	Issued			9,100,000				0.1
	Exercised			-				-
	Expired			(350,000	)			(1.31	)
	Outstanding at March 31, 2013			76,960,274			$	0.25
	In conjunction with the sale of common stock during three months ended March 31, 2013, the Company issued an aggregate of warrants to purchase 9,000,000 shares of common stock with an exercise price of $0.10 per share expiring five years from the date of issuance and are cashless at exercise, if elected (See Note 8).
	During the three months ended March 31, 2013, the Company issued a consultant a warrant to purchase 100,000 shares of its common stock at $0.15 per share for five years. The warrant was valued using the Black-Scholes model and had a value of $8,948 and was charged to operations for the three months ended March 31, 2013. The fair value of the options was determined using the Black-Scholes option pricing method with the following assumptions: Dividend yield: 0%; Volatility: 254.08%; and Risk Free rate: 0.76%.
	Non-Employee Options
	The following table summarizes non-employee options outstanding and related prices for the shares of the Company's common stock issued to shareholders at March 31, 2013:
	Exercise Price				Number				Option Outstanding Options Average Remaining Contractual		Weighted Average		Number		Options Exercisable Weighted Average
					Outstanding				Life (years)		Exercise price		Exercisable		Exercise Price
	$	0.1				650,000				5.08	$	0.1		650,000	$	0.1
		0.13				500,000				4.09		0.13		500,000		0.13
		0.22				175,000				4.01		0.22		175,000		0.22
		0.7				75,000				2.44		0.7		75,000		0.7
		1.84				25,000				2.18		1.84		25,000		1.84
	Total					1,425,000				4.41	$	0.19		1,425,000	$	0.19
	Transactions involving the Company's non-employee option issuances are summarized as follows:
			Number of				Weighted Average Price Per Share
			Shares
	Outstanding at December 31, 2011			4,850,000			$	0.12
	Issued			--				--
	Exercised			--				--
	Canceled or expired			--				--
	Outstanding at December 31, 2012			4,850,000				0.12
	Transfer status from employee to non-employee status			175,000				0.22
	Exercised			-				-
	Canceled or expired			(3,600,000	)			0.1
	Outstanding at March 31, 2013			1,425,000			$	0.19
	Employee Options
	The following table summarizes employee options outstanding and related prices for the shares of the Company's common stock issued to shareholders at March 31, 2013:
	Exercise Price				Number				Option Outstanding Options Average Remaining Contractual		Weighted Average		Number		Options Exercisable Weighted Average
					Outstanding				Life (years)		Exercise price		Exercisable		Exercise price
	$	0.06				3,500,000				5.17	$	0.06		3,000,000	$	0.06
		0.09				250,000				5.68		0.09		250,000		0.09
		0.095				500,000				5.8		0.095		500,000		0.095
		0.15				250,000				0.63		0.15		250,000		0.15
		0.17				4,500,000				4.02		0.17		4,500,000		0.17
		0.19				1,000,000				3.36		0.19		1,000,000		0.19
		0.2				125,000				0.06		0.2		125,000		0.2
		0.8				350,000				1.82		0.8		350,000		0.8
		1				350,000				2.29		1		350,000		1
		1.25				173,000				1.86		1.25		173,000		1.25
		1.4				350,000				2.2		1.4		350,000		1.4
		1.5				243,500				0.9		1.5		243,500		1.5
		1.63				20,000				2.21		1.63		20,000		1.63
	1.84				10,000				2.18		1.84		10,000		1.84
	4.75				203,000				1.07		4.75		203,000		4.75
	5				1,829,934				1.41		5		1,829,934		5
	10				20,000				0.49		10		20,000		10
Total					13,674,434				3.63	$	0.98		13,174,434	$	0.98
Transactions involving the Company's employee option issuance are summarized as follows:
		Number of				Weighted Average Price Per Share
		Shares
Outstanding at December 31, 2011			13,955,934			$	0.99
Issued			500,000				0.095
Exercised			--				--
Expired			(20,000	)			1.5
Outstanding at December 31, 2012			14,435,934				0.97
Transfer status from employee to non-employee status			(175,000	)			0.22
Exercised			--				--
Expired			(586,500	)			1.03
Outstanding at March 31, 2013			13,674,434			$	0.98
Total stock-based compensation expense for employee options for the three months ended March 31, 2013 and 2012 amounted to $10,000 and $45,000, respectively.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 10 - COMMITMENTS AND CONTINGENCIES	Litigation:
	Dreier LLP
	On July 17, 2008, Dreier LLP, a law firm, filed a complaint in the Supreme Court of New York, County of New York, seeking damages of $311,023.32 plus interest for legal services allegedly rendered to us. The complaint was answered on August 14, 2008 raising various affirmative defenses. On December 16, 2008, Dreier LLP filed for bankruptcy in the U.S. Bankruptcy Court for the Southern District of New York. A settlement was reached on September 30, 2014 requiring the Company to pay $22,500 of installment payments. The first installment of $10,000 was paid on October 10, 2014. The second, third and fourth installments of $2,500 were paid on November 10, 2014, December 11, 2014, and January 12, 2015, respectively, leaving a remaining unpaid balance of $5,000. The full amount in dispute was included in the Company’s accounts payable at March 31, 2013.
	Mathew L Johnson & Associates, P.C. v. Debt Resolve, Inc. (District Court, Clark County, of the State of Nevada Case No.A-12-665900-C):
	Mathew L. Johnson & Associates, P. C. ("MLJ"), the plaintiff, filed a complaint on or about July 27, 2012 related to a claim for breach of contract for failure to pay for services. On or about August 23, 2010, MLJ preformed certain legal services on behalf of the Company. The Company entered into an agreement with MLJ, which provided for, among other things, a payment for all rendered services. In December 2012, we entered into a payment arrangement with the plaintiff for a down payment of $3,500 and monthly payments of $3,000 against the balance due. At March 31, 2013, the remaining balance due was $22,955 and included in accounts payable. Subsequently, the entire balance due has been paid.
	From time to time, the Company is involved in various litigation matters in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Company's financial position or results of operations.
	Other:
	Payroll taxes
	Due to a lack of capital, the Company has been unable to pay all of the compensation owed to its employees. In addition, in 2011, 2012 and the first quarter of 2013, the Company did not pay certain federal and state payroll tax obligations due for employees' compensation, and they have become delinquent. The amounts of accrued employees' compensation included $203,428 of unpaid payroll taxes. As a result, the Company has included in accrued expenses an amount of approximately $258,000 that represents an estimate of federal and state interest and penalties that could be expected upon settlement of payment of these payroll taxes with the respective taxing authorities. The Company is currently in discussions with the IRS about the federal portion of the liability about a workout plan. Upon agreement with the IRS, the Company will then initiate a discussion with the states involved.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 11 - RELATED PARTY TRANSACTIONS	During the three months ended March 31, 2013 and 2012, certain Company directors personally guarantee the Company's notes payable and its' bank loan (Note 5 and 6). Also, certain directors and officers made short-term or longer term loans as discussed in Note 7. Total interest expense in connection with notes payable to related parties and related party line of credits amounted $13,221 and $6,732 for the three months ended March 31, 2013 and 2012, respectively (Note 6 and Note 7). In the three months ended March 31, 2013, a director purchased $150,000 of stock, receiving 3,000,000 shares and 9,000,000 warrants for the investment. Also, “Due to shareholders” represents amounts due for certain consulting services provided the Company by these individuals.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2013
Notes to Financial Statements
NOTE 12 - SUBSEQUENT EVENTS	Equity:
	Common stock
	Through August 30, 2013, the Company sold an aggregate of 5,000,000 shares of its common stock to a member of the board of directors for net proceeds of $250,000. In connection with the issuance, the Company issued warrants to purchase 15,000,000 shares of common stock with an exercise price of $0.10 per share expiring five years from the date of issuance and are cashless at exercise, if elected.
	In March 2014, the Company issued an aggregate of 3,250,000 shares of common stock options to Board members. The options have exercise prices ranging from $0.015 to $0.020 per share, have a cashless option and expire seven years from the date of issuance.
	On July 21, 2014, the Company issued 49,379 shares of its common stock in settlement of $4,000 note payable and related accrued interest of $1,925.
	Preferred stock:
	On May 2, 2014, the Company’s board of directors designated 5,000,000 shares of its preferred stock as Series A Convertible Stock (“Series A”) with a $0.001 par value. The Series A preferred stock with rank senior to common and all other preferred stock of the Corporation and equal or junior to any preferred stock that may be issued in regard to liquidation; not entitled to dividends and is convertible, at the holders’ option, at 10 shares of common stock for each share of Series A preferred stock.
	On July 10, 2014, the Company issued an aggregate of 595,000 shares of its Series A preferred stock for services rendered, including 500,000 shares issued to a Board member.
	In 2014, the Company issued an aggregate of 414,500 warrants to purchase Series A preferred stock for services rendered and a debt obligation, with exercise prices ranging from $0.50 to $1.50 per share, expiring three years from the date of issuance.
	In connection with entering into the Progress Advocates LLC joint venture with LSH, LLC, (see below), the Company issued to LSH, LLC two five-year warrants to purchase an aggregate of 1,500,000 shares of series A convertible preferred stock of Debt Resolve at an exercise price of $0.50 per preferred share. The first warrant for 1,000,000 shares of Debt Resolve preferred stock vests and becomes exercisable 25% upon issuance and the balance upon the achievement by Progress Advocates of specific increasing revenue goals. The second warrant for 500,000 shares of Debt Resolve preferred stock vests and becomes exercisable when Progress Advocates achieves at least $1,000,000 in cumulative “operating income.”
	Debt:
	On September 5, 2013, a stockholder and Board member loaned $10,000 (unsecured) to the Company due September 5, 2015 with interest at 10% per annum and convertible into the Company’s common stock at $0.10 per share at the holder’s option.
	On September 16, 2013, a stockholder and Board member loaned $3,000 (unsecured) to the Company due September 16, 2015 with interest at 12% per annum and convertible into the Company's common stock at $0.10 per share at the holder's option. The Company determined there was no beneficial conversion feature at the time of issuance.
	On September 17, 2013, a stockholder and Board member loaned $5,221 (unsecured) to the Company due September 17, 2014 with interest at 10% per annum.
	On October 24, 2013, a stockholder and Board member loaned $30,000 (unsecured) to the Company due October 24, 2016 with interest at 10% per annum.
	On November 7, 2013, a stockholder and Board member loaned $40,000 (unsecured) to the Company due November 7, 2017 with interest at 10% per annum.
	On December 6, 2013, a stockholder and Board member loaned $5,000 (unsecured) to the Company due December 6, 2016 with interest at 12% per annum.
	On December 18, 2013, a stockholder and Board member loaned $30,000 (unsecured) to the Company due December 18, 2018 with interest at 10% per annum.
	In December 2014 and January 2015, the Company executed maturity date extension agreements with unaffiliated holders of Series A Convertible Notes extending the original maturity date 18 months to June through July 2016 for $979,500 of outstanding principle.
	In 2014, the Company issued an aggregate of $1,025,000 convertible notes due two years from the date of issuance with interest, due at maturity, of 10% per annum. The notes are convertible into common stock at $0.05 per share, at the holders’ election 6 months after issuance. In connection with the issuance, the Company issued warrants purchase 10,250,000 shares of common stock with an exercise price of $0.15 per share expiring three years from the date of issuance. Board members were issued $250,000 in notes and 2,500,000 common stock warrants.
	Financial Options Group, LLC
	In October 2014, the Company formed an LLC initially called Financial Options Group, LLC, subsequently changed to Progress Advocates LLC with LSH, LLC to focus on the student loan market with ownership of 51% owned by the Company and 49% owned by LSH, LLC.
	In connection with entering into the Progress Advocates LLC joint venture with LSH, LLC, (see above), the Company issued to LSH, LLC two five-year warrants to purchase an aggregate of 1,500,000 shares of series A convertible preferred stock of the Company with vesting of the majority of these shares conditional upon meeting performance objectives.
	Employment:
	On September 30, 2013, the Company’s Chief Executive Officer (CEO), Michael Cassella, resigned. On November 1, 2013, the Company appointed Claremont Ventures LLC as CEO through its Managing Member, Stanley E. Freimuth. On March 1, 2014, Mr. Freimuth became the full-time CEO of the Company and was appointed to the Board of Directors. Mr. Freimuth's contract has an initial term of three years and monthly compensation of $17,500. In addition, Mr. Freimuth received 5,000,000 shares of the Company’s common stock for which 500,000 shares of Series A convertible stock was issued in exchange per Board resolution, options to purchase 3,000,000 shares of the common stock exercisable at $0.015 per share for 7 years, vesting over three years on anniversary, and a $25,000 sign on bonus.

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2013
Significant Accounting Policies Policies
Estimates	The preparation of the unaudited condensed financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Reclassification	Certain reclassifications have been made to prior period data to conform to the current period's presentation. These reclassifications had no effect on reported income or losses.
Concentrations and Credit Risk	The Company extends credit to large, mid-size and small companies for the use of its software solutions. At March 31, 2013, two clients represented receivables of $10,000 (13%) and $60,000 (78%). At December 31, 2012, two clients represented receivables of $10,000 (16%) and $45,000 (72%). As of March 31, 2013 and December 31, 2012, no allowance for doubtful accounts has been recognized.
	The Company had three clients accounting for 42.19%, 42.15% and 14.05%; (total of 98.38%) of total revenues for the three months ended March 31, 2013, respectively, and had two clients accounting for 30.85% and 30.85%; (total of 61.70%) of total revenues for the three months ended March 31, 2012.
Income Taxes	The Company follows Accounting Standards Codification subtopic 740-10, Income Taxes ("ASC 740-10") which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Temporary differences between taxable income reported for financial reporting purposes and income tax purposes primarily relate to debt costs.
Net Loss per Share	The Company follows Accounting Standards Codification subtopic 260-10, Earnings Per Share (“ASC 260-10”) specifying the computation, presentation and disclosure requirements of earnings per share information. Basic loss per share has been calculated based upon the weighted average number of common shares outstanding. Stock options and warrants have been excluded as common stock equivalents in the diluted loss per share because their effect is anti-dilutive on the computation. Fully diluted shares outstanding were 105,539,370 and 98,205,158 for the three months ended March 31, 2013 and 2012, respectively.
Stock-based compensation	Total employee and non-employee stock-based compensation expense for the three months ended March 31, 2013 and 2012 amounted to $18,948 and $45,000, respectively.
Defined Contribution (401k) Plan	The Company maintains a defined contribution (401k) plan for our employees. The plan provides for a company match in the amount of 100% of the first 3% of pre-tax salary contributed and 50% of the next 3% of pre-tax salary contributed. Due to the severe cash limitations that the Company has experienced, the match was suspended from mid-2008 to the present and will only be re-instated when business conditions warrant.
Recent accounting pronouncements	There were various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to a have a material impact on the Company’s financial position, results of operations or cash flows.

ACCOUNTS_PAYABLE_AND_ACCRUED_L1

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2013
Accounts Payable And Accrued Liabilities Tables
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities as of March 31, 2013 and December 31, 2012 are comprised of the following:
		March 31,		December 31,
		2013		2012
	Accounts payable and accrued expense	$	1,222,680	$	1,130,438
	Accrued interest		907,151		835,175
	Payroll and related accruals, net of advance to employees		911,118		904,027
	Total	$	3,040,949	$	2,869,640

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2013
Notes Payable Tables
Short term notes		March 31,		December 31,
		2013		2012
	Bank loans	$	181,250	$	200,000
	Investor notes payable, 12% per annum, currently in default		377,867		377,867
	Total		559,117		577,867
	Less current portion		452,867		446,617
	Long term portion (only bank loan)	$	106,250	$	131,250

NOTES_PAYABLE_RELATED_PARTIES_

NOTES PAYABLE, RELATED PARTIES (Tables)	3 Months Ended
	Mar. 31, 2013
Notes Payable Related Parties Tables
Notes payable, related parties		March 31,		December 31,
		2013		2012
	Note payable dated January 14, 2011, in default	$	6,000	$	6,000
	Note payable dated April 14, 2011, in default		25,000		25,000
	Note payable dated April 15, 2011, in default		25,000		25,000
	Note payable dated May 27, 2011, in default		10,000		10,000
	Note payable dated January 18, 2012		5,000		5,000
	Note payable dated January 20, 2012		5,000		5,000
	Note payable dated May 21, 2012		15,000		15,000
	Note payable dated May 30, 2012		20,000		20,000
	Series A Convertible note, in default		20,000		20,000
	Convertible notes payable, dated July 6, 2012		30,000		30,000
	Convertible note payable, dated July 10, 2012		15,000		15,000
	Note payable, dated September 14, 2012		6,000		6,000
	Convertible note payable, dated September 7, 2012		43,000		43,000
	Convertible note payable, dated October 4, 2012		50,000		50,000
	Total		275,000		275,000
	Less current portion		131,000		131,000
	Long term portion	$	144,000	$	144,000

CONVERTIBLE_NOTES_Tables

CONVERTIBLE NOTES (Tables)	3 Months Ended
	Mar. 31, 2013
Convertible Notes Tables
Convertible notes		March 31,			December 31,
		2013			2012
	Series A Convertible Notes, net of unamortized debt discount of $-0- and $18,958, respectively. Currently in default	$	817,000		$	798,042
	Series B Convertible Notes, net of unamortized debt discount of $601 and $14,798, respectively		224,399			210,202
	Series C Convertible Notes, net of unamortized debt discount of $19,028 and $37,023, respectively		240,972			222,977
	Series D Convertible Notes, net of unamortized debt discount of $2,852 and $3,709 respectively		22,148			21,291
	Total		1,304,519			1,252,512
	Less: Current portion		(338,874	)		(1,231,221	)
	Long term portion	$	965,645		$	21,291

WARRANTS_AND_OPTIONS_Tables

WARRANTS AND OPTIONS (Tables)	3 Months Ended
	Mar. 31, 2013
Warrants And Options Tables
Warrant	Exercise Price				Number				Warrants Outstanding Weighted Average Remaining Contractual		Weighted Average		Number		Warrants Exercisable Weighted Average
					Outstanding				Life (years)		Exercise price		Exercisable		Exercise Price
	$	0.1				13,771,600				3.29	$	0.1		13,771,600	$	0.1
		0.15				4,283,334				1.89		0.15		4,283,334		0.15
		0.25				45,581,750				2.84		0.25		45,581,750		0.25
		0.3				250,000				2.86		0.3		250,000		0.3
		0.4				12,974,590				1.6		0.4		12,974,590		0.4
		2.45				99,000				0.02		2.45		99,000		2.45
	Total					76,960,274				2.65	$	0.25		76,960,274	$	0.25
Warrant issuance			Number of				Weighted Average Price Per Share
			Shares
	Outstanding at December 31, 2011			59,413,274			$	0.3
	Issued			9,700,000				0.2
	Exercised			-				-
	Expired			(903,000	)			(1.00	)
	Outstanding at December 31, 2012			68,210,274				0.29
	Issued			9,100,000				0.1
	Exercised			-				-
	Expired			(350,000	)			(1.31	)
	Outstanding at March 31, 2013			76,960,274			$	0.25
Non-Employee Options	Exercise Price				Number				Option Outstanding Options Average Remaining Contractual		Weighted Average		Number		Options Exercisable Weighted Average
					Outstanding				Life (years)		Exercise price		Exercisable		Exercise Price
	$	0.1				650,000				5.08	$	0.1		650,000	$	0.1
		0.13				500,000				4.09		0.13		500,000		0.13
		0.22				175,000				4.01		0.22		175,000		0.22
		0.7				75,000				2.44		0.7		75,000		0.7
		1.84				25,000				2.18		1.84		25,000		1.84
	Total					1,425,000				4.41	$	0.19		1,425,000	$	0.19
Non-employee option issuance			Number of				Weighted Average Price Per Share
			Shares
	Outstanding at December 31, 2011			4,850,000			$	0.12
	Issued			--				--
	Exercised			--				--
	Canceled or expired			--				--
	Outstanding at December 31, 2012			4,850,000				0.12
	Transfer status from employee to non-employee status			175,000				0.22
	Exercised			-				-
	Canceled or expired			(3,600,000	)			0.1
	Outstanding at March 31, 2013			1,425,000			$	0.19
Employee Options	Exercise Price				Number				Option Outstanding Options Average Remaining Contractual		Weighted Average		Number		Options Exercisable Weighted Average
					Outstanding				Life (years)		Exercise price		Exercisable		Exercise price
	$	0.06				3,500,000				5.17	$	0.06		3,000,000	$	0.06
		0.09				250,000				5.68		0.09		250,000		0.09
		0.095				500,000				5.8		0.095		500,000		0.095
		0.15				250,000				0.63		0.15		250,000		0.15
		0.17				4,500,000				4.02		0.17		4,500,000		0.17
		0.19				1,000,000				3.36		0.19		1,000,000		0.19
		0.2				125,000				0.06		0.2		125,000		0.2
		0.8				350,000				1.82		0.8		350,000		0.8
		1				350,000				2.29		1		350,000		1
		1.25				173,000				1.86		1.25		173,000		1.25
		1.4				350,000				2.2		1.4		350,000		1.4
		1.5				243,500				0.9		1.5		243,500		1.5
		1.63				20,000				2.21		1.63		20,000		1.63
		1.84				10,000				2.18		1.84		10,000		1.84
		4.75				203,000				1.07		4.75		203,000		4.75
		5				1,829,934				1.41		5		1,829,934		5
		10				20,000				0.49		10		20,000		10
	Total					13,674,434				3.63	$	0.98		13,174,434	$	0.98
Employee option issuance			Number of				Weighted Average Price Per Share
			Shares
	Outstanding at December 31, 2011			13,955,934			$	0.99
	Issued			500,000				0.095
	Exercised			--				--
	Expired			(20,000	)			1.5
	Outstanding at December 31, 2012			14,435,934				0.97
	Transfer status from employee to non-employee status			(175,000	)			0.22
	Exercised			--				--
	Expired			(586,500	)			1.03
	Outstanding at March 31, 2013			13,674,434			$	0.98

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Significant Accounting Policies Details Narrative
Customer Risk, Account receivable	two clients represented receivables of $10,000 (13%) and $60,000 (78%)		two clients represented receivables of $10,000 (16%) and $45,000 (72%)
Customer Risk, Total revenue	three clients accounting for 42.19%, 42.15% and 14.05%; (total of 98.38%)	two clients accounting for 30.85% and 30.85%; (total of 61.70%)
Diluted shares outstanding	105,539,370	98,205,158
Stock-based compensation expense	$18,948	$45,000

LIQUIDITY_Details_Narrative

LIQUIDITY (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Liquidity Details Narrative
Net loss	($375,074)	($492,470)
Working capital	($4,425,471)

ACCOUNTS_PAYABLE_AND_ACCRUED_L2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Accounts Payable And Accrued Liabilities Details
Accounts payable and accrued expense	$1,222,680	$1,130,438
Accrued interest	907,151	835,175
Payroll and related accruals, net of advance to employees	911,118	904,027
Total	$3,040,949	$2,869,640

NOTES_PAYABLE_Details

NOTES PAYABLE (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Notes Payable Details
Bank loans	$181,250	$200,000
Investor notes payable, 12% per annum, currently in default	377,867	377,867
Total	559,117	577,867
Less current portion	452,867	446,617
Long term portion (only bank loan)	$106,250	$131,250

NOTES_PAYABLE_RELATED_PARTIES_1

NOTES PAYABLE, RELATED PARTIES (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
Notes Payable	$275,000	$275,000
Less current portion	131,000	131,000
Long term portion	144,000	144,000
NotePayableDatedJanuaryFourteenTwoThousandElevenMember
Notes Payable	6,000	6,000
NotePayableDatedAprilFourteenTwoThousandElevenMember
Notes Payable	25,000	25,000
NotePayableDatedAprilFifteenThousandElevenMember
Notes Payable	25,000	25,000
NotePayableDatedMayTwentySevenTwoThousandElevenMember
Notes Payable	10,000	10,000
NotePayableDatedJanuaryEighteenTwoThousandTwelveMember
Notes Payable	5,000	5,000
NotePayableDatedJanuaryTwentyTwoThousandTwelveMember
Notes Payable	5,000	5,000
NotePayableDatedMayTwentyOneTwoThousandTwelveMember
Notes Payable	15,000	15,000
NotePayableDatedMayThirtyTwoThousandTwelveMember
Notes Payable	20,000	20,000
SeriesAConvertibleNoteMember
Notes Payable	20,000	20,000
ConvertibleNotePayableDatedJulySixTwoThousandTwelveMember
Notes Payable	30,000	30,000
ConvertibleNotePayableDatedJulyTenTwoThousandTwelveMember
Notes Payable	15,000	15,000
ConvertibleNotePayableDatedSeptemberFourteenTwoThousandTwelveMember
Notes Payable	6,000	6,000
ConvertibleNotePayableDatedSeptemberSevenTwoThousandTwelveMember
Notes Payable	43,000	43,000
ConvertibleNotePayableDatedOctoberFourTwoThousandTwelveMember
Notes Payable	$50,000	$50,000

NOTES_PAYABLE_RELATED_PARTIES_2

NOTES PAYABLE, RELATED PARTIES (Details Narrtive) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Notes Payable Related Parties Details Narrtive
Unpaid accrued interest	$46,067		$18,077
Interest expense, related parties	$8,753	$2,215

CONVERTIBLE_NOTES_Details

CONVERTIBLE NOTES (Details) (USD $)	Mar. 31, 2013	Dec. 31, 2012
CONVERTIBLE NOTES
Convertible Notes	$1,304,519	$1,252,512
Less: Current portion	-338,874	-1,231,221
Long term portion	965,645	21,291
Series A Convertible Notes [Member]
CONVERTIBLE NOTES
Convertible Notes	817,000	798,042
Series B Convertible Notes [Member]
CONVERTIBLE NOTES
Convertible Notes	224,399	210,202
Series C Convertible Notes [Member]
CONVERTIBLE NOTES
Convertible Notes	240,972	222,977
Series D Convertible Notes [Member]
CONVERTIBLE NOTES
Convertible Notes	$22,148	$21,291

CONVERTIBLE_NOTES_Details_Narr

CONVERTIBLE NOTES (Details Narrative) (USD $)	Mar. 31, 2013
Convertible Notes Details Narrative
Convertible notes outstanding	$158,000

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS' EQUITY (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Stockholders Equity Details Narrative
Common stock par value	$0.00	$0.00
Common stock shares authorized	200,000,000	200,000,000
Common stock shares issued	93,137,703	90,137,703
Common stock shares outstanding	93,137,703	90,137,703
Common stock sold, shares	3,000,000
Common stock sold, value	$150,000

WARRANTS_AND_OPTIONS_Details

WARRANTS AND OPTIONS (Details) (USD $)	3 Months Ended
	Mar. 31, 2013
Share Based Compensation Warrants One [Member]
Exercise Price	$0.10
Number Outstanding	13,771,600
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	3 years 3 months 15 days
Weighted Average Exercise price	$0.10
Number Exercisable	13,771,600
Warrants Exercisable Weighted Average Exercise Price	$0.10
Share Based Compensation Warrants Two [Member]
Exercise Price	$0.15
Number Outstanding	4,283,334
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	1 year 10 months 21 days
Weighted Average Exercise price	$0.15
Number Exercisable	4,283,334
Warrants Exercisable Weighted Average Exercise Price	$0.15
Share Based Compensation Warrants Three [Member]
Exercise Price	$0.25
Number Outstanding	45,581,750
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 10 months 2 days
Weighted Average Exercise price	$0.25
Number Exercisable	45,581,750
Warrants Exercisable Weighted Average Exercise Price	$0.25
Share Based Compensation Warrants Four [Member]
Exercise Price	$0.30
Number Outstanding	250,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 10 months 10 days
Weighted Average Exercise price	$0.30
Number Exercisable	250,000
Warrants Exercisable Weighted Average Exercise Price	$0.30
Share Based Compensation Warrants Five [Member]
Exercise Price	$0.40
Number Outstanding	12,974,590
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	1 year 7 months 6 days
Weighted Average Exercise price	$0.40
Number Exercisable	12,974,590
Warrants Exercisable Weighted Average Exercise Price	$0.40
Share Based Compensation Warrants Six [Member]
Exercise Price	$2.45
Number Outstanding	99,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	7 days
Weighted Average Exercise price	$2.45
Number Exercisable	99,000
Warrants Exercisable Weighted Average Exercise Price	$2.45
Warrants
Number Outstanding	76,960,274
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 7 months 24 days
Weighted Average Exercise price	$0.25
Number Exercisable	76,960,274
Warrants Exercisable Weighted Average Exercise Price	$0.25

WARRANTS_AND_OPTIONS_Details_1

WARRANTS AND OPTIONS (Details 1) (Warrant Issuance, USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Warrant Issuance
Number of Shares
Beginning Balance	68,210,274	59,413,274
Issued	9,100,000	9,700,000
Exercised
Expired	-350,000	-903,000
Ending Balance	76,960,274	68,210,274
Weighted Average Exercise Price
Beginning Balance	$0.29	$0.30
Issued	$0.10	$0.20
Exercised
Expired	($1.31)	($1)
Ending Balance	$0.25	$0.29

WARRANTS_AND_OPTIONS_Details_2

WARRANTS AND OPTIONS (Details 2) (USD $)	3 Months Ended
	Mar. 31, 2013
Non-Employee Options [Member]
Number Outstanding	1,425,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	4 years 4 months 28 days
Weighted Average Exercise price	$0.19
Number Exercisable	1,425,000
Warrants Exercisable Weighted Average Exercise Price	$0.19
Share Based Compensation Stock Option Non Employee One [Member]
Exercise Price	$0.10
Number Outstanding	650,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	5 years 29 days
Weighted Average Exercise price	$0.10
Number Exercisable	650,000
Warrants Exercisable Weighted Average Exercise Price	$0.10
Share Based Compensation Stock Option Non Employee Two [Member]
Exercise Price	$0.13
Number Outstanding	500,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	4 years 1 month 2 days
Weighted Average Exercise price	$0.13
Number Exercisable	500,000
Warrants Exercisable Weighted Average Exercise Price	$0.13
Share Based Compensation Stock Option Non Employee Three [Member]
Exercise Price	$0.22
Number Outstanding	175,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	4 years 4 days
Weighted Average Exercise price	$0.22
Number Exercisable	175,000
Warrants Exercisable Weighted Average Exercise Price	$0.22
Share Based Compensation Stock Option Non Employee Four [Member]
Exercise Price	$0.70
Number Outstanding	75,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 5 months 9 days
Weighted Average Exercise price	$0.70
Number Exercisable	75,000
Warrants Exercisable Weighted Average Exercise Price	$0.70
Share Based Compensation Stock Option Non Employee Five [Member]
Exercise Price	$1.84
Number Outstanding	25,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 2 months 5 days
Weighted Average Exercise price	$1.84
Number Exercisable	25,000
Warrants Exercisable Weighted Average Exercise Price	$1.84

WARRANTS_AND_OPTIONS_Details_3

WARRANTS AND OPTIONS (Details 3) (Non-Employee Options [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Non-Employee Options [Member]
Number of option
Beginning Balance	4,850,000	4,850,000
Transfer status from employee to non-employee status	175,000
Issued
Exercised
Canceled or expired	-3,600,000
Ending Balance	1,425,000	4,850,000
Weighted Average Exercise Price
Beginning Balance	$0.12	$0.12
Transfer status from employee to non-employee status	$0.22
Issued
Exercised
Canceled or expired	$0.10
Ending Balance	$0.19	$0.12

WARRANTS_AND_OPTIONS_Details_4

WARRANTS AND OPTIONS (Details 4) (USD $)	3 Months Ended
	Mar. 31, 2013
Employee Options [Member]
Number Outstanding	13,674,434
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	3 years 7 months 17 days
Weighted Average Exercise price	$0.98
Number Exercisable	13,174,434
Warrants Exercisable Weighted Average Exercise Price	$0.98
Share Based Compensation Stock Option One [Member]
Exercise Price	$0.06
Number Outstanding	3,500,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	5 years 2 months 1 day
Weighted Average Exercise price	$0.06
Number Exercisable	3,000,000
Warrants Exercisable Weighted Average Exercise Price	$0.06
Share Based Compensation Stock Option Two [Member]
Exercise Price	$0.09
Number Outstanding	250,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	5 years 8 months 5 days
Weighted Average Exercise price	$0.09
Number Exercisable	250,000
Warrants Exercisable Weighted Average Exercise Price	$0.09
Share Based Compensation Stock Option Three [Member]
Exercise Price	$0.10
Number Outstanding	500,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	5 years 9 months 18 days
Weighted Average Exercise price	$0.10
Number Exercisable	500,000
Warrants Exercisable Weighted Average Exercise Price	$0.10
Share Based Compensation Stock Option Four [Member]
Exercise Price	$0.15
Number Outstanding	250,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	7 months 17 days
Weighted Average Exercise price	$0.15
Number Exercisable	250,000
Warrants Exercisable Weighted Average Exercise Price	$0.15
Share Based Compensation Stock Option Five [Member]
Exercise Price	$0.17
Number Outstanding	4,500,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	4 years 7 days
Weighted Average Exercise price	$0.17
Number Exercisable	4,500,000
Warrants Exercisable Weighted Average Exercise Price	$0.17
Share Based Compensation Stock Option Six [Member]
Exercise Price	$0.19
Number Outstanding	1,000,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	3 years 4 months 10 days
Weighted Average Exercise price	$0.19
Number Exercisable	1,000,000
Warrants Exercisable Weighted Average Exercise Price	$0.19
Share Based Compensation Stock Option Seven [Member]
Exercise Price	$0.20
Number Outstanding	125,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	22 days
Weighted Average Exercise price	$0.20
Number Exercisable	125,000
Warrants Exercisable Weighted Average Exercise Price	$0.20
Share Based Compensation Stock Option Eight [Member]
Exercise Price	$0.80
Number Outstanding	350,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	1 year 9 months 26 days
Weighted Average Exercise price	$0.80
Number Exercisable	350,000
Warrants Exercisable Weighted Average Exercise Price	$0.80
Share Based Compensation Stock Option Nine [Member]
Exercise Price	$1
Number Outstanding	350,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 3 months 15 days
Weighted Average Exercise price	$1
Number Exercisable	350,000
Warrants Exercisable Weighted Average Exercise Price	$1
Share Based Compensation Stock Option Ten [Member]
Exercise Price	$1.25
Number Outstanding	173,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	1 year 10 months 10 days
Weighted Average Exercise price	$1.25
Number Exercisable	173,000
Warrants Exercisable Weighted Average Exercise Price	$1.25
Share Based Compensation Stock Option Eleven [Member]
Exercise Price	$1.40
Number Outstanding	350,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 2 months 12 days
Weighted Average Exercise price	$1.40
Number Exercisable	350,000
Warrants Exercisable Weighted Average Exercise Price	$1.40
Share Based Compensation Stock Option Twelve [Member]
Exercise Price	$1.50
Number Outstanding	243,500
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	10 months 24 days
Weighted Average Exercise price	$1.50
Number Exercisable	243,500
Warrants Exercisable Weighted Average Exercise Price	$1.50
Share Based Compensation Stock Option Thitreen [Member]
Exercise Price	$1.63
Number Outstanding	20,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 2 months 16 days
Weighted Average Exercise price	$1.63
Number Exercisable	20,000
Warrants Exercisable Weighted Average Exercise Price	$1.63
Share Based Compensation Stock Option Fourteen [Member]
Exercise Price	$1.84
Number Outstanding	10,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	2 years 2 months 5 days
Weighted Average Exercise price	$1.84
Number Exercisable	10,000
Warrants Exercisable Weighted Average Exercise Price	$1.84
Share Based Compensation Stock Option Fifteen [Member]
Exercise Price	$4.75
Number Outstanding	203,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	1 year 26 days
Weighted Average Exercise price	$4.75
Number Exercisable	203,000
Warrants Exercisable Weighted Average Exercise Price	$4.75
Share Based Compensation Stock Option Sixteen [Member]
Exercise Price	$5
Number Outstanding	1,829,934
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	1 year 4 months 28 days
Weighted Average Exercise price	$5
Number Exercisable	1,829,934
Warrants Exercisable Weighted Average Exercise Price	$5
Share Based Compensation Stock Option Seventeen [Member]
Exercise Price	$10
Number Outstanding	20,000
Warrants Outstanding Weighted Average Remaining Contractual Life (years)	5 months 27 days
Weighted Average Exercise price	$10
Number Exercisable	20,000
Warrants Exercisable Weighted Average Exercise Price	$10

WARRANTS_AND_OPTIONS_Details_5

WARRANTS AND OPTIONS (Details 5) (Employee Stock Option [Member], USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Employee Stock Option [Member]
Number of option
Beginning Balance	14,435,934	13,955,934
Transfer status from employee to non-employee status	-175,000
Issued		500,000
Exercised
Canceled or expired	-586,500	-20,000
Ending Balance	13,674,434	14,435,934
Weighted Average Exercise Price
Beginning Balance	$0.97	$0.99
Transfer status from employee to non-employee status	$0.22
Issued		$0.10
Exercised
Canceled or expired	$1.03	$1.50
Ending Balance	$0.98	$0.97

WARRANTS_AND_OPTIONS_Details_N

WARRANTS AND OPTIONS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2013
Warrants And Options Details Narrative
Company issued warrants	9,000,000
Exercise price	$0.10
Dividend yield	0.00%
Volatility	254.08%
Risk free rate	0.76%
Stock warrants issued	100,000
Exercise price	$0.15
Value of warrant	$8,948

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Related Party Transactions Details Narrative
Interest expense in connection with notes payable to related parties and related party line of credits amount	$13,221	$6,732
Director purchase shares	$150,000
Shares Received	3,000,000
Warrants for investment	9,000,000