SurgePays (SURG) 10-K 14 Apr 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Apr. 11, 2016	Jun. 30, 2015
Document And Entity Information
Entity Registrant Name	KSIX Media Holdings, Inc.
Entity Central Index Key	1,392,694
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 996,246
Entity Common Stock, Shares Outstanding		37,912,432
Trading Symbol	KSIX
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 69,489	$ 37,817
Accounts receivable, less allowance for doubtful accounts of $148 and $0, respectively	275,092	281,658
Prepaid expenses	1,462	4,462
Total current assets	346,043	323,937
Property and Equipment, less accumulated depreciation of  $1,147 and $19, respectively	14,422	4,566
Intangible assets less accumulated amortization of $507,777 and $8,352, respectively	2,266,358	1,134,810
Total assets	2,626,823	1,463,313
Current liabilities:
Accounts payable and accrued expenses	355,597	$ 138,325
Credit card liability	274,135
Deferred revenue	518,240
Advance from related party	318,002	$ 80,325
Current portion of long-term debt - related party	26,875
Notes payable and current portion of long-term debt	1,104,159	$ 416,645
Total current liabilities	2,597,008	$ 635,295
Long-term debt less current installments - related party	80,625
Long-term debt less current installments	555,937	$ 794,941
Total liabilities	$ 3,233,570	$ 1,430,236
Commitments and contingencies
Stockholders’ equity (deficit):
Preferred stock: $0.001 par value; 100,000,000 shares authorized; no shares issued and outstanding
Common stock: $0.001 par value; 100,000,000 shares authorized; 36,130,432 shares and 28,000,000 shares issued and outstanding at December 31, 2015 and December 31, 2014, respectively	$ 36,130	$ 28,000
Additional paid in capital	784,929	12,000
Accumulated deficit	(1,427,806)	(6,923)
Total stockholders’ equity (deficit)	(606,747)	33,077
Total liabilities and stockholders’ equity (deficit)	$ 2,626,823	$ 1,463,313

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 148	$ 0
Accumulated depreciation	1,147	19
Accumulated amortization of intangible assets	$ 507,777	$ 8,352
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	36,130,432	28,000,000
Common stock, shares outstanding	36,130,432	28,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Income Statement [Abstract]
Revenue	$ 31,290	$ 2,832,853
Cost of revenue	21,855	2,332,194
Gross profit	9,435	500,659
Costs and expenses
Depreciation and amortization	8,371	501,091
Selling, general and administrative	61,851	1,320,535
Total costs and expenses	70,222	1,821,626
Operating loss	(60,787)	(1,320,967)
Other income (expense):
Interest expense	$ (216)	(15,201)
Interest and other income, net		$ 65
Gain on bargain purchase	$ 54,080
Total other income (expense)	53,864	$ (15,136)
Net loss	$ (6,923)	$ (1,336,103)
Net loss per common share, basic and diluted	$ 0	$ (0.04)
Weighted average common shares outstanding	28,000,000	33,221,122

Consolidated Statement of Stock

Consolidated Statement of Stockholders’ Equity (Deficit) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Nov. 04, 2014
Balance, shares at Nov. 04, 2014
Common stock issued for founder		$ 20,000			$ 20,000
Common stock issued for founder, shares		20,000,000
Common stock issued for Consulting contract		$ 1,000	$ 19,000		$ 20,000
Common stock issued for Consulting contract, shares		1,000,000
Reclassification of shares		$ 7,000	$ (7,000)
Reclassification of shares, shares		7,000,000
Net income				$ (6,923)	$ (6,923)
Balance at Dec. 31, 2014		$ 28,000	$ 12,000	$ (6,923)	33,077
Balance, shares at Dec. 31, 2014		28,000,000
Common stock issued for Consulting contract		$ 48	14,832		$ 14,880
Common stock issued for Consulting contract, shares		48,000			48,000
Common stock issued for Acquisition of Ksix Media, Inc.		$ 3,114	(12,000)	$ (84,780)	$ (93,666)
Common stock issued for Acquisition of Ksix Media, Inc., shares		3,114,812
Common stock issued for Cash		$ 3,718	296,347		300,065
Common stock issued for Cash, shares		3,717,620
Common stock issued for Acquisition of DigitizeIQ LLC		$ 1,250	$ 473,750		475,000
Common stock issued for Acquisition of DigitizeIQ LLC, shares		1,250,000
Net income				$ (1,336,103)	(1,336,103)
Balance at Dec. 31, 2015		$ 36,130	$ 784,929	$ (1,427,806)	$ (606,747)
Balance, shares at Dec. 31, 2015		36,130,432

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Operating activities
Net loss	$ (6,923)	$ (1,336,103)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization and depreciation	8,371	$ 501,091
Gain on bargain purchase	(54,080)
Common stock of Ksix Media, Inc. issued for services	$ 40,000	$ 62,880
Bad debt expense		97,406
Amortization of debt discount		6,365
Changes in operating assets and liabilities:
Accounts receivable	$ (3,486)	(86,040)
Prepaid expenses	$ 253	3,000
Deferred revenue		229,520
Accounts payable and accrued expenses	$ (7,977)	176,322
Credit card liability		121,038
Net cash used in operating activities	$ (23,842)	(224,521)
Investing activities
Purchase of property and equipment		(9,732)
Cash paid in acquisition of DigitizeIQ, LLC		(250,000)
Refund from seller of DigitizeIQ, LLC		150,000
Cash received in acquisition of DigitizeIQ, LLC		$ 128,063
Cash paid in acquisition of KSIX and BMG	$ (50,000)
Cash received in acquisition of KSIX and BMG	31,334
Net cash provide by (used in) investing activities	$ (18,666)	$ 18,331
Financing activities
Sale of common stock for cash		300,065
Advances from related party, net of repayment	$ 80,325	237,677
Loan repayment		(299,880)
Net cash provided by financing activities	$ 80,325	237,862
Net increase in cash and cash equivalents	$ 37,817	31,672
Cash and cash equivalents, beginning of period		37,817
Cash and cash equivalents, end of period	$ 37,817	69,489
Supplemental cash flow information
Interest		$ 7,158
Income taxes
Non-cash investing and financing activities:
Common stock issued for public relation services contract		$ 14,880
Note payable issued in acquisition of KSIX and BMG	$ 950,000
Notes payable issued in acquisition of DigitizeIQ, LLC		$ 750,000
Common stock issued in acquisition of DigitizeIQ, LLC		$ 475,000

Basis of Presentation and Busin

Basis of Presentation and Business	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation and Business	1 BASIS OF PRESENTATION AND BUSINESS Basis of presentation The accompanying consolidated financial statements include the accounts of KSIX Media Holdings, Inc. (“Holdings”), a Nevada corporation, and its wholly owned subsidiaries, Ksix Media, Inc. (“Media”), a Nevada corporation, Ksix, LLC (“KSIX”), a Nevada limited liability company that was formed on September 14, 2011, Blvd. Media Group, LLC (“BMG”), a Nevada limited liability company that was formed on January 29, 2009, DigitizeIQ, LLC (“DIQ”) an Illinois limited liability company that was formed on July 23, 2014 and North American Exploration, Inc. (“NAE”), a Nevada corporation that was incorporated on August 18, 2006 (collectively the “Company”). All significant intercompany balances and transactions have been eliminated in consolidation. On October 12, 2015, the Company entered into an Agreement for the Exchange of Common Stock (“Agreement”) with DIQ and its sole owner. DIQ is a full service digital advertising agency which became a wholly owned subsidiary of the Company. On or about April 27, 2015, KSIX Media Holdings, Inc. (formerly “North American Energy Resources, Inc.” the Registrant) (the “Company”) entered into a Share Exchange Agreement (the “Agreement”) with all of the shareholders of KSIX Media, Inc. whose primary business is the operation of a diverse advertising network through its wholly-owned subsidiaries KSIX and BMG. Pursuant to the Agreement, the Company acquired all of the issued and outstanding shares (22,600,000 shares) of the common stock of KSIX Media, Inc. from its shareholders in exchange for 28,000,000 restricted shares of its common stock. In July 2015, the Company completed the change of its name from North American Energy Resources, Inc. to KSIX Media Holdings, Inc. The share exchange agreement was accounted for as a reverse merger, whereby KSIX Media, Inc. is the accounting acquirer and KSIX Media Holdings, Inc. is the legal surviving reporting company. The historical financial statements represent those of KSIX Media, Inc. which was formed on November 5, 2014. On December 23, 2014, Media acquired the membership interests of KSIX and BMG, as described in Note 6. Prior to the consummation of the stock exchange agreement, North American Energy Resources, Inc. had an April 30 year end and KSIX Media, Inc. had a December 31 year end. The board of directors elected to change the year end to December 31 and assumed the fiscal year end of KSIX Media, Inc. Business description KSIX and BMG are internet marketing companies. KSIX is an advertising network designed to create revenue streams for their affiliates and to provide advertisers with increased measurable audience. KSIX provides performance based marketing solutions to drive traffic and conversions within a Cost-Per-Action (“CPA”) business model. KSIX has an online advertising network that works directly with advertisers and other networks to promote advertiser campaigns and manages offer tracking, reporting and distribution. BMG provides the tools for web publishers to drive traffic and increase revenue. BMG’s mission is to monetize the Internet; promoting incentive based advertisements resulting in more clicks, greater lead generation and increased revenues. KSIX and BMG are both Las Vegas based technology companies, advertising networks, and SaaS (“Software as a Service”) developers that monetize web based content using custom developed enterprise software applications. DIQ is a full service digital advertising agency specializing in survey generation and landing page optimization specifically designed for mass tort action lawsuits.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of estimates in the presentation of financial statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period. Actual results could differ from those estimates. Accounts receivable and allowance for doubtful accounts Accounts receivable are generally due thirty days from the invoice date. The Company has a policy of reserving for uncollectible accounts based on their best estimate of the amount of profitable credit losses in its existing accounts receivable. The Company extends credit to its customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for potential bad debts if required. The Company determines whether an allowance for doubtful accounts is required by evaluation of specific accounts where information indicates the customer may have an inability to meet financial obligations. In these cases, the Company uses assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. The Company may also record a general allowance as necessary. Direct write-offs are taken in the period when the Company has exhausted their efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that the Company should abandon such efforts. Credit risk In 2015 and 2014, the Company had cash deposits in certain banks that at times may have exceeded the maximum insured by the Federal Deposit Insurance Corporation. The Company monitors the financial condition of the banks and has experienced no losses on these accounts. Earnings (loss) per common share The Company is required to report both basic earnings per share, which is based on the weighted-average number of common shares outstanding, and diluted earnings per share, which is based on the weighted-average number of common shares outstanding plus all potential dilutive shares outstanding. At December 31, 2015 and 2014, there were no potentially dilutive common stock equivalents. Accordingly, basic and diluted earnings (loss) per share are the same for each of the periods presented. Contingencies Certain conditions may exist as of the date financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. Company management and its legal counsel assess such contingencies related to legal proceeding that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a liability has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or if probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable would be disclosed. Share-Based Compensation The Company accounts for share-based compensation in accordance with Financial Accounting Standards Board (“FASB”) ASC 718, “Compensation-Stock Compensation.” Under the fair value recognition provisions of this pronouncement, share-based compensation cost is measured at the grant date based on the fair value of the award, reduced as appropriate based on estimated forfeitures, and is recognized as expense over the applicable vesting period of the stock award using the accelerated method. The excess tax benefit associated with stock compensation deductions have not been recorded in additional paid-in capital. When evaluating whether an excess tax benefit has been realized, share based compensation deductions are not considered realized until NOLs are no longer sufficient to offset taxable income. Such excess tax benefits will be recorded when realized. Property and equipment Property and equipment and software development costs are stated at cost, less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the respective assets (generally three to seven years). Leasehold improvements are amortized over the life of the lease if it is shorter than the estimated useful life. Maintenance and repairs are charged to operations when incurred. Betterments and renewals are capitalized. When property and equipment are sold or otherwise disposed of, the asset account and related accumulated depreciation account are relieved, and any gain or loss is included in operations. Computer and office equipment is generally three to five years and office furniture is generally seven years. Revenue recognition The Company recognizes revenue in accordance with Accounting Standard Codification (“ASC”) 605-10 (previously Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition). 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 resulting receivable is reasonably assured. The Company’s revenues are derived from online advertising sales and on a cost per thousand impressions (“CPM”), cost per lead (“CPL”), cost per action (“CPA”) and flat-fee basis. ● The Company earns CPM revenue from the display of graphical advertisements. An impression is delivered when an advertisement appears in pages viewed by users. Revenue from graphical advertisement impressions is recognized based on the actual impressions delivered in the period. ● Revenue from the display of text-based links to the websites of the Company’s advertisers is recognized on a CPC basis, and search advertising is recognized as “click-throughs” occur. A “click-through” occurs when a user clicks on an advertiser’s link. ● Revenue from advertisers on a CPL basis is recognized in the period the leads are accepted by the client, following the execution of a service agreement and commencement of the services. ● Under the CPA format, the Company earns revenue based on a percentage or negotiated amount of a consumer transaction undertaken or initiated through its websites. Revenue is recognized at the time of the transaction. ● Revenue from flat-fee, listings-based services is based on a customer’s subscription to the service for up to twelve months and are recognized on a straight-line basis over the term of the subscription. Deferred revenue The Company generally requires prepayment of the initial contract amount in advance of services being performed. As such, the advance payment is deferred as a current liability until the Company delivers the surveys contracted. At that time revenue is recognized and the deferred revenue liability is reduced. Fair value instruments The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also established a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of observable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value. Level 1 – quoted prices in active markets for identical assets and liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) Income taxes We use the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. Through December 23, 2014, KSIX and BMG operated as limited liability companies and all income and losses were passed through to the owners. Through October 12, 2015, DIQ operated as a limited liability company and all income and losses were passed through to its owner. Subsequent to the acquisition dates, these limited liability companies were owned by Ksix Holdings and became subject to income tax. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented. Asset impairment and disposal of long-lived assets Long-lived assets, such as property, equipment and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets or asset groups to be held and used is measured by a comparison of the carrying amount of an asset or asset group to the estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of the asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized equal to the amount by which the carrying amount of the asset or asset group exceeds the fair value of the asset or asset group. Assets to be disposed would be presented separately in the Consolidated Balance Sheet. Reclassifications Certain prior period amounts have been reclassified to conform to the current year’s presentation. Recent accounting pronouncements We have evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and find no recent accounting pronouncements that would have a material impact on the financial statements of the Company.

Going Concern

Going Concern	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	3 GOING CONCERN The Company has not established sources of revenues sufficient to fund the development of its business, or to pay projected operating expenses and commitments for the next year. The Company has an accumulated deficit of $1,427,806 from inception through December 31, 2015, and incurred a loss of $1,336,103 for the year then ended. These factors, among others, create an uncertainty about our ability to continue as a going concern. The Company projects that it should be cash flow positive by the 3rd quarter ended September 30, 2016 from ongoing operations by the combination of increased cash flow from its current subsidiaries, as well as lowering our current debt burden. Currently, the Company is negotiating with several institutional investors for equity investment which will be used to pay down existing debt obligations and cover any operational shortfalls in the short term. In addition, the Company plans on conducting a self underwritten private offering of equity through a series of PIPE offerings over the next 45 to 90 days. Such PIPE capital raised by the Company will be utilized to further reduce our existing debt obligations, provide capital for the stabilization and eventual expansion of our core business operations, and to provide a working capital buffer for any potential longer term shortfalls until such time as we are cash flow positive. The Company’s financial statements have been presented on the basis that it continues as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business, and do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Acquisitions	4 ACQUISITIONS (a) On December 23, 2014, Media acquired the membership interests of KSIX and BMG, See Note 1. The consideration was a cash down payment of $50,000 and a note payable in the amount of $950,000 as described in Note 9. The assets acquired and liabilities assumed are summarized as follows: Cash $ 31,334 Accounts receivable 278,171 Prepaid expenses 4,715 Property and equipment 4,585 Intangible assets (See Note 5) 1,143,162 Total assets 1,461,967 Accounts payable and accrued expenses (146,301 ) Notes payable and long-term debt (261,586 ) Net assets acquired 1,054,080 Gain on bargain purchase (54,080 ) Consideration $ 1,000,000 KSIX and BMG operating results for the comparative year ended December 31, 2014 were as follows: 2014 Revenue $ 2,674,478 Net income $ 33,299 (b) On April 27, 2015, Holdings (formerly North American Energy Resources, Inc., the Registrant) entered into a Share Exchange Agreement (the “Agreement”) with all of the shareholders of Media. Pursuant to the Agreement, the Company acquired the 22,600,000 issued and outstanding shares of Media and issued 28,000,000 restricted shares of the Company’s common stock in exchange. The transaction resulted in the shareholders of Media owning approximately 90% of the resulting outstanding shares at that time and accordingly, the transaction is accounted for as a reverse merger with Media being the accounting survivor of the Company. (c) On October 12, 2015, the Company entered into an Agreement for the Exchange of Common Stock (“Agreement”) with DIQ and its sole owner. DIQ, whose primary business operation is a full service digital advertising agency specializing in survey generation and landing page optimization specifically designed for mass tort action lawsuits, became a wholly owned subsidiary of the Company. The consideration included 1,250,000 shares of the Company’s common stock, a cash payment of $250,000 and three $250,000 notes (see Note 9) The Company has estimated the fair value of the assets acquired and liabilities assumed as part of the acquisition and is currently undergoing a formal valuation and will adjust these estimates accordingly within the one year measurement period: Cash $ 128,063 Accounts receivable 4,800 Intangible assets (See Note 5) 1,630,973 Total assets 1,763,836 Accounts payable and accrued expenses (6,244 ) Credit card liability (153,097 ) Deferred revenue (288,720 ) Net assets acquired $ 1,315,775 Cash and notes issued, net $ 850,000 Debt discount (9,225 ) Value of common stock issued 475,000 Total consideration $ 1,315,775 Operating results for the period from inception (July 23, 2014) through December 31, 2014 and from January 1, 2015 through the date of acquisition (October 12, 2015) are included below: 2015 2014 Revenue $ 3,720,955 $ 876,699 Net income $ (250,664 ) $ (118,035 )

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	5 INTANGIBLE ASSETS Intangible assets are as follows: Ksix and BMG - The customer lists and related contracts of KSIX and BMG were recorded at their fair value of $1,143,162 upon their acquisition on December 23, 2014. The Company has determined a useful life of existing contracts and customer lists of three years and is amortizing the cost over that period. DIQ - The customer lists and related contracts of DIQ were recorded at their fair value of $1,630,973 upon their acquisition on October 12, 2015. The Company has estimated the fair value of the assets acquired and liabilities assumed as part of the acquisition and is currently undergoing a formal valuation and will adjust these estimates accordingly within the one year measurement period. The Company has determined a useful life of existing contracts and customer lists of three years and is amortizing the cost over that period. 2015 2014 Cost $ 2,774,135 $ 1,143,162 Accumulated amortization (507,777 ) (8,352 ) Balance $ 2,266,358 $ 1,134,810 Amortization expense: $ 499,425 $ 8,352

Deferred Revenue

Deferred Revenue	12 Months Ended
	Dec. 31, 2015
Deferred Revenue Disclosure [Abstract]
Deferred Revenue	6 DEFERRED REVENUE The Company bills in advance for services to be rendered for the majority of the business of DIQ. As of December 31, 2015, the Company had received $518,240 from its customers for which services had yet to be delivered.

Credit Card Liability

Credit Card Liability	12 Months Ended
	Dec. 31, 2015
Credit Card Liability
Credit Card Liability	7 CREDIT CARD LIABILITY The Company maintains an arrangement with its bank for its DIQ operation, whereby it utilizes credit cards to pay the majority of its trade obligations. The bank charges no interest on the outstanding credit card balance, which is required to be repaid at the end of each billing cycle. In the event the payment is not timely made, the bank charges a fee equal to 2% of the outstanding balance. The Company’s credit limit is approximately $500,000. At December 31, 2015, the Company’s credit card liability was $274,135.

Notes Payable and Long-Term Deb

Notes Payable and Long-Term Debt – Related Party	12 Months Ended
	Dec. 31, 2015
Notes Payable And Long-term Debt Related Party
Notes Payable and Long-Term Debt - Related Party	8 NOTES PAYABLE AND LONG-TERM DEBT – RELATED PARTY As of December 31, 2015 and December 31, 2014, notes payable and long-term debt due to a related party consists of: December 31, 2015 December 31, 2014 Note payable to director due in four equal annual installments of $26,875 on April 28 of each year, non-interest bearing 107,500 - 107,500 - Less current portion - related party 26,875 - Long-term debt - related party $ 80,625 $ -

Notes Payable and Long-Term D15

Notes Payable and Long-Term Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Notes Payable and Long-Term Debt	9 NOTES PAYABLE AND LONG-TERM DEBT As of December 31, 2015 and December 31, 2014, notes payable and long-term debt consists of: December 31, 2015 December 31, 2014 On October 26, 2011, the Company entered into a note payable in the amount of $362,257, relating to a Unit redemption agreement bearing interest at 6% per annum and is payable in equal monthly installments of $7,003, inclusive of interest $ 91,706 $ 161,586 On December 26, 2014, the Company entered into a secured promissory note in the original amount of $950,000 which is due and payable in 24 monthly installments, without interest. The balance is due on January 1, 2017. The note is secured by a pledge agreement of the holder’s former membership units that were acquired with the proceeds. If the Company pays a total of $800,000 by December 31, 2016, the remaining balance of the note will be forgiven 720,000 950,000 Note payable to former officer due in four equal annual installments of $25,313 on April 28 of each year, non-interest bearing 101,250 - Notes payable to seller of DigitizeIQ, LLC due as noted below ¹ 747,140 - Bridge note payable, bearing interest at 9% per annum that matures October 15, 2015 - 100,000 1,660,096 1,211,586 Less current portion 1,104,159 416,645 Long-term debt $ 555,937 $ 794,941 Common stock was issued for the bridge note payable in the amount of $100,000 on April 27, 2015, pre merger. ¹ Includes a series of notes as follows: ● Issue a non-interest bearing Promissory Note made payable to the Seller in the amount of $250,000, which shall be due on November 12, 2015; (Paid February 26, 2016). ● Issue a second non-interest bearing Promissory Note made payable to the Seller in the amount of $250,000, which shall be due on January 12, 2016; ● Issue a third non-interest bearing Promissory Note made payable to the Seller in the amount of $250,000, which shall be due on March 12, 2016. Pursuant to the terms of the Promissory Notes, the Company, with proper notice to the Seller, shall have a thirty (30) day grace period to cure any default resulting from the failure to pay the Seller or his assigns by the due date of each of the three listed Promissory Notes. As of March 12, 2016, the $250,000 notes due January 12, 2016 and March 12, 2016 remain unpaid. The Company is renegotiating the terms of the notes. The notes bear interest at 5% per annum when in default (after the due date). The notes were non-interest bearing until due. Accordingly, a debt discount at 5% per annum was calculated for the notes and is being amortized to interest expense. The net carrying value of the notes follows. 2015 Face value of notes $ 750,000 Unamortized debt discount (2,860 ) Carrying value of notes $ 747,140

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	10 INCOME TAXES The income tax provision (benefit) consists of the following: 2015 2014 Federal: Current $ - $ - Deferred (454,300 ) (2,400 ) Change in valuation allowance 454,300 2,400 $ - $ - The Company’s income is earned in Nevada, and is thus not subject to state income tax. The expected tax benefit based on the statutory rate is reconciled with actual tax benefit as follows: 2015 2014 U.S. federal statutory rate -34.0 % -34.0 % State income tax, net of federal benefit 0.0 % 0.0 % Increase (decrease) in valuation allowance 34.0 % 34.0 % 0.0 % 0.0 % Deferred tax assets consist of the effects of temporary differences attributable to the following: 2015 2014 Deferred tax assets Net operating losses $ 443,400 $ 2,400 Option compensation accrual 13,300 - Deferred tax assets 456,700 2,400 Valuation allowance (456,700 ) (2,400 ) Deferred tax assets, net of valuation allowance $ - $ - At December 31, 2015, the Company has net operating loss carryforwards in the amount of approximately $1,304,000, which expires between 2034 and 2035.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Stockholder's Equity	11 Stockholder’s equity PREFERRED STOCK The Company has 100,000,000 shares of its $0.001 par value preferred stock authorized. At December 31, 2015 and December 31, 2014, the Company had no preferred shares issued and outstanding. COMMON STOCK The Company has 100,000,000 shares of its $0.001 par value common stock authorized. At December 31, 2015 and December 31, 2014, the Company had 36,130,432 shares and 28,000,000 shares issued and outstanding, respectively. Prior to the merger between the Company and Ksix Media, Inc., Ksix Media, Inc. issued its common stock valued at $48,000 in exchange for consulting services and issued 1,000,000 Ksix Media common shares in exchange for a $100,000 convertible note payable. On April 27, 2015, the Company had 3,114,812 common shares outstanding when they issued 28,000,000 shares in the acquisition of Ksix Media, Inc. On May 18, 2015, the Company sold 930,000 shares for $75,065 in cash. On June 4, 2015, the Company sold 1,053,100 shares for $85,000 in cash. On July 16, 2015, the Company sold 1,734,520 shares for $140,000 in cash. On September 29, 2015, the Company issued 48,000 shares of its common stock for a public relation services contract for services to be performed in the fourth quarter. The stock was valued at the trading price on the date of the agreement and the resulting $14,880 was included in consulting expense. On October 12, 2015, the Company issued 1,250,000 shares of its common stock as a portion of the consideration for the acquisition of DIQ, see Note 4. The stock was valued at $475,000 based on its trading price on the date of the agreement. COMMON STOCK OPTIONS Pursuant to his employment agreement with the Company, Carter Matzinger was awarded a “Performance Based Stock Option” of 3,000,000 shares of the Company’s common stock and a “Time Based Stock Option” of up to 3,000,000 shares of Common Stock of the Company. Both sets of options come with Registration Rights and when requested by Mr. Matzinger, the Company will be required to file a Form S-8 Registration Statement. The terms of both types of common stock option awards are described as follows: Performance Based Stock Options ● Stock Option #1 (Vests after revenues resulting in $10M in Annual Sales) to purchase up to 1,000,000 shares of the common stock of the Company (good for 3 years from vesting) at $0.12 per share. ● Stock Option #2 (Vests after revenues resulting in $15M annual sales) to purchase 1,000,000 shares of the common stock of the Company (good for 3 years from vesting) at $0.30 per share. ● Stock Option #3 (Vests after revenues resulting in $20M annual sales) to purchase 1,000,000 shares of the common stock of the Company (good for 3 years from vesting) at $0.50 per share. Time Based Stock Options ● Stock Option #4 (Vests One Year from date of Employment Agreement) to purchase 1,000,000 shares of the common stock of the Company (good for 3 years from vesting) at a price of $0.12 per share. ● Stock Option #5 (Vests One Year from date of Employment Agreement) to purchase 1,000,000 shares of the common stock of the Company (good for 3 years from vesting) at a price of $0.30 per share. ● Stock Option #6 (Vests One Year from date of Employment Agreement) to purchase 1,000,000 shares of the common stock of the Company (good for 3 years from vesting) at a price of $0.50 per share. The following assumptions were used to value the options: Expected term 4 years Expected average volatility 75 % Expected dividend yield 0 % Risk-free interest rate 3.5 % Expected annual forfeiture rate 0 % No value was recorded for the performance based stock options. The time based stock options were valued at $588,283, based on the assumptions above, and an accrual of $39,219 was recorded as amortization of this amount, in compensation expense and accrued expenses.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	12 RELATED PARTY TRANSACTIONS The Company’s chief executive officer has advanced the Company an aggregate of $487,325 ($80,325 at December 31, 2014) on a non-interest bearing basis, which is being used for working capital. The advance has no fixed maturity. During the year ended December 31, 2015, $169,323 was repaid, leaving a balance of $318,002. See Note 8 for long-term debt due to a director.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	13 SUBSEQUENT EVENTS The Company has evaluated events occurring subsequent to December 31, 2015 and through the date these financial statements were available to be issued. SENIOR SECURED CREDIT FACILITY AGREEMENT On February 24, 2016, the Company executed a Senior Secured Credit Facility Agreement (“Senior Credit Facility”) in the maximum amount of $5,000,000 together with a Convertible Promissory Note (“Convertible Note”) in the amount of $750,000 with TCA Global Credit Master Fund, LP (“TCA”). The initial loan advance was $400,000 and requires monthly interest only payments for two months and then sixteen monthly payments of $28,306, including interest at 18% per annum. The obligation is secured by substantially all assets of the Company and its subsidiaries. The Senior Credit Facility includes a provision for advisory fees in the amount of $300,000 which was paid when the Company issued 1,782,000 shares of its common stock to TCA (the “Advisory Shares”) on or about March 24, 2016. If TCA is unable to collect the $300,000 from sales of the Advisory Shares within twelve months, the Company is obligated to issue additional shares to TCA until TCA is able to collect the full $300,000. Should TCA still be unable to collect the full $300,000, and after at least one year, TCA can require the Company to redeem any remaining shares for an amount equal to $300,000 less the sales proceeds that TCA has collected. In the event TCA sells the Advisory Shares for more than $300,000, the excess proceeds, together with unsold common shares will be returned to the Company. As long as there is no default under the terms of the Senior Credit Facility, TCA is limited to weekly sales of the Advisory Shares equal to no more than 20% of the average weekly volume of the Company’s common stock on its principal trading market. The Convertible Note is convertible into the Common Stock of the Company upon the event of: (1) a default under any of the loan documents between the Company and TCA; or (2) mutual agreement between the Company and TCA, at which time TCA may convert all or a portion of the outstanding principal, accrued and unpaid interest into shares of the Common Stock of the Company calculated by the conversion amount divided by 85% of the lowest of the daily weighted average price of the Company’s Common Stock during five business days immediately prior to the date of the request of conversion (the “Conversion”). Pursuant to the terms of the Convertible Note, TCA is limited to beneficial ownership of not more than 4.99% of the issued and outstanding Common Stock of the Company after taking into effect the Common Stock to be issued pursuant to the Conversion. The Company is also responsible for other transaction, due diligence and legal fees of $42,500. The proceeds from the loan were used to pay a $250,000 note to the seller of DIQ and for working capital.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Use of Estimates in the Presentation of Financial Statements	Use of estimates in the presentation of financial statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period. Actual results could differ from those estimates.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable and allowance for doubtful accounts Accounts receivable are generally due thirty days from the invoice date. The Company has a policy of reserving for uncollectible accounts based on their best estimate of the amount of profitable credit losses in its existing accounts receivable. The Company extends credit to its customers based on an evaluation of their financial condition and other factors. The Company generally does not require collateral or other security to support accounts receivable. The Company performs ongoing credit evaluations of its customers and maintains an allowance for potential bad debts if required. The Company determines whether an allowance for doubtful accounts is required by evaluation of specific accounts where information indicates the customer may have an inability to meet financial obligations. In these cases, the Company uses assumptions and judgment, based on the best available facts and circumstances, to record a specific allowance for those customers against amounts due to reduce the receivable to the amount expected to be collected. These specific allowances are re-evaluated and adjusted as additional information is received. The amounts calculated are analyzed to determine the total amount of the allowance. The Company may also record a general allowance as necessary. Direct write-offs are taken in the period when the Company has exhausted their efforts to collect overdue and unpaid receivables or otherwise evaluate other circumstances that indicate that the Company should abandon such efforts.
Credit Risk	Credit risk In 2015 and 2014, the Company had cash deposits in certain banks that at times may have exceeded the maximum insured by the Federal Deposit Insurance Corporation. The Company monitors the financial condition of the banks and has experienced no losses on these accounts.
Earnings (loss) Per Common Share	Earnings (loss) per common share The Company is required to report both basic earnings per share, which is based on the weighted-average number of common shares outstanding, and diluted earnings per share, which is based on the weighted-average number of common shares outstanding plus all potential dilutive shares outstanding. At December 31, 2015 and 2014, there were no potentially dilutive common stock equivalents. Accordingly, basic and diluted earnings (loss) per share are the same for each of the periods presented.
Contingencies	Contingencies Certain conditions may exist as of the date financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. Company management and its legal counsel assess such contingencies related to legal proceeding that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that it is probable that a liability has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or if probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable would be disclosed.
Share-Based Compensation	Share-Based Compensation The Company accounts for share-based compensation in accordance with Financial Accounting Standards Board (“FASB”) ASC 718, “Compensation-Stock Compensation.” Under the fair value recognition provisions of this pronouncement, share-based compensation cost is measured at the grant date based on the fair value of the award, reduced as appropriate based on estimated forfeitures, and is recognized as expense over the applicable vesting period of the stock award using the accelerated method. The excess tax benefit associated with stock compensation deductions have not been recorded in additional paid-in capital. When evaluating whether an excess tax benefit has been realized, share based compensation deductions are not considered realized until NOLs are no longer sufficient to offset taxable income. Such excess tax benefits will be recorded when realized.
Property and Equipment	Property and equipment Property and equipment and software development costs are stated at cost, less accumulated depreciation. Depreciation is recorded using the straight-line method over the estimated useful lives of the respective assets (generally three to seven years). Leasehold improvements are amortized over the life of the lease if it is shorter than the estimated useful life. Maintenance and repairs are charged to operations when incurred. Betterments and renewals are capitalized. When property and equipment are sold or otherwise disposed of, the asset account and related accumulated depreciation account are relieved, and any gain or loss is included in operations. Computer and office equipment is generally three to five years and office furniture is generally seven years.
Revenue Recognition	Revenue recognition The Company recognizes revenue in accordance with Accounting Standard Codification (“ASC”) 605-10 (previously Securities and Exchange Commission Staff Accounting Bulletin No. 104, Revenue Recognition). 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 resulting receivable is reasonably assured. The Company’s revenues are derived from online advertising sales and on a cost per thousand impressions (“CPM”), cost per lead (“CPL”), cost per action (“CPA”) and flat-fee basis. ● The Company earns CPM revenue from the display of graphical advertisements. An impression is delivered when an advertisement appears in pages viewed by users. Revenue from graphical advertisement impressions is recognized based on the actual impressions delivered in the period. ● Revenue from the display of text-based links to the websites of the Company’s advertisers is recognized on a CPC basis, and search advertising is recognized as “click-throughs” occur. A “click-through” occurs when a user clicks on an advertiser’s link. ● Revenue from advertisers on a CPL basis is recognized in the period the leads are accepted by the client, following the execution of a service agreement and commencement of the services. ● Under the CPA format, the Company earns revenue based on a percentage or negotiated amount of a consumer transaction undertaken or initiated through its websites. Revenue is recognized at the time of the transaction. ● Revenue from flat-fee, listings-based services is based on a customer’s subscription to the service for up to twelve months and are recognized on a straight-line basis over the term of the subscription.
Deferred Revenue	Deferred revenue The Company generally requires prepayment of the initial contract amount in advance of services being performed. As such, the advance payment is deferred as a current liability until the Company delivers the surveys contracted. At that time revenue is recognized and the deferred revenue liability is reduced.
Fair Value Instruments	Fair value instruments The Company adopted the provisions of ASC Topic 820, Fair Value Measurements and Disclosures The estimated fair value of certain financial instruments, including cash and cash equivalents, prepaid expenses, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also established a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of observable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value. Level 1 – quoted prices in active markets for identical assets and liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions
Income Taxes	Income taxes We use the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) Topic 740, “Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized. Through December 23, 2014, KSIX and BMG operated as limited liability companies and all income and losses were passed through to the owners. Through October 12, 2015, DIQ operated as a limited liability company and all income and losses were passed through to its owner. Subsequent to the acquisition dates, these limited liability companies were owned by Ksix Holdings and became subject to income tax. ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Asset Impairment and Disposal of Long-lived Assets	Asset impairment and disposal of long-lived assets Long-lived assets, such as property, equipment and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets or asset groups to be held and used is measured by a comparison of the carrying amount of an asset or asset group to the estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of the asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized equal to the amount by which the carrying amount of the asset or asset group exceeds the fair value of the asset or asset group. Assets to be disposed would be presented separately in the Consolidated Balance Sheet.
Reclassifications	Reclassifications Certain prior period amounts have been reclassified to conform to the current year’s presentation.
Recent Accounting Pronouncements	Recent accounting pronouncements We have evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and find no recent accounting pronouncements that would have a material impact on the financial statements of the Company.

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2015
KSIX and BMG [Member]
Summary of Acquisitions of Assets and Liabilities Assumed	Cash $ 31,334 Accounts receivable 278,171 Prepaid expenses 4,715 Property and equipment 4,585 Intangible assets (See Note 5) 1,143,162 Total assets 1,461,967 Accounts payable and accrued expenses (146,301 ) Notes payable and long-term debt (261,586 ) Net assets acquired 1,054,080 Gain on bargain purchase (54,080 ) Consideration $ 1,000,000
Summary of KSIX and BMG Operating Results	KSIX and BMG operating results for the comparative year ended December 31, 2014 were as follows: 2014 Revenue $ 2,674,478 Net income $ 33,299
DigitizeIQ, LLC [Member]
Summary of Acquisitions of Assets and Liabilities Assumed	The Company has estimated the fair value of the assets acquired and liabilities assumed as part of the acquisition and is currently undergoing a formal valuation and will adjust these estimates accordingly within the one year measurement period: Cash $ 128,063 Accounts receivable 4,800 Intangible assets (See Note 5) 1,630,973 Total assets 1,763,836 Accounts payable and accrued expenses (6,244 ) Credit card liability (153,097 ) Deferred revenue (288,720 ) Net assets acquired $ 1,315,775 Cash and notes issued, net $ 850,000 Debt discount (9,225 ) Value of common stock issued 475,000 Total consideration $ 1,315,775
Summary of KSIX and BMG Operating Results	Operating results for the period from inception (July 23, 2014) through December 31, 2014 and from January 1, 2015 through the date of acquisition (October 12, 2015) are included below: 2015 2014 Revenue $ 3,720,955 $ 876,699 Net income $ (250,664 ) $ (118,035 )

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The Company has determined a useful life of existing contracts and customer lists of three years and is amortizing the cost over that period. 2015 2014 Cost $ 2,774,135 $ 1,143,162 Accumulated amortization (507,777 ) (8,352 ) Balance $ 2,266,358 $ 1,134,810 Amortization expense: $ 499,425 $ 8,352

Notes Payable and Long-Term D23

Notes Payable and Long-Term Debt – Related Party (Tables)	12 Months Ended
	Dec. 31, 2015
Notes Payable And Long-term Debt Related Party Tables
Schedule of Notes Payable and Long Term Debt Related Party	As of December 31, 2015 and December 31, 2014, notes payable and long-term debt due to a related party consists of: December 31, 2015 December 31, 2014 Note payable to director due in four equal annual installments of $26,875 on April 28 of each year, non-interest bearing 107,500 - 107,500 - Less current portion - related party 26,875 - Long-term debt - related party $ 80,625 $ -

Notes Payable and Long-Term D24

Notes Payable and Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Notes Payable and Long-Term Debt	As of December 31, 2015 and December 31, 2014, notes payable and long-term debt consists of: December 31, 2015 December 31, 2014 On October 26, 2011, the Company entered into a note payable in the amount of $362,257, relating to a Unit redemption agreement bearing interest at 6% per annum and is payable in equal monthly installments of $7,003, inclusive of interest $ 91,706 $ 161,586 On December 26, 2014, the Company entered into a secured promissory note in the original amount of $950,000 which is due and payable in 24 monthly installments, without interest. The balance is due on January 1, 2017. The note is secured by a pledge agreement of the holder’s former membership units that were acquired with the proceeds. If the Company pays a total of $800,000 by December 31, 2016, the remaining balance of the note will be forgiven 720,000 950,000 Note payable to former officer due in four equal annual installments of $25,313 on April 28 of each year, non-interest bearing 101,250 - Notes payable to seller of DigitizeIQ, LLC due as noted below ¹ 747,140 - Bridge note payable, bearing interest at 9% per annum that matures October 15, 2015 - 100,000 1,660,096 1,211,586 Less current portion 1,104,159 416,645 Long-term debt $ 555,937 $ 794,941
Schedule of Net Carrying Value of Notes	The net carrying value of the notes follows. 2015 Face value of notes $ 750,000 Unamortized debt discount (2,860 ) Carrying value of notes $ 747,140

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision (Benefit)	The income tax provision (benefit) consists of the following: 2015 2014 Federal: Current $ - $ - Deferred (454,300 ) (2,400 ) Change in valuation allowance 454,300 2,400 $ - $ -
Reconciliation of Income Taxes Using Statutory U.S. Income Tax Rate and Benefits from Income Taxes	The expected tax benefit based on the statutory rate is reconciled with actual tax benefit as follows: 2015 2014 U.S. federal statutory rate -34.0 % -34.0 % State income tax, net of federal benefit 0.0 % 0.0 % Increase (decrease) in valuation allowance 34.0 % 34.0 % 0.0 % 0.0 %
Components of Deferred Tax Assets and Related Valuation Allowances	Deferred tax assets consist of the effects of temporary differences attributable to the following: 2015 2014 Deferred tax assets Net operating losses $ 443,400 $ 2,400 Option compensation accrual 13,300 - Deferred tax assets 456,700 2,400 Valuation allowance (456,700 ) (2,400 ) Deferred tax assets, net of valuation allowance $ - $ -

Stockholder's Equity (Tables)

Stockholder's Equity (Tables)	12 Months Ended
	Dec. 31, 2015
Stockholders Equity Tables
Schedule of Assumption Used Value of Options	The following assumptions were used to value the options: Expected term 4 years Expected average volatility 75 % Expected dividend yield 0 % Risk-free interest rate 3.5 % Expected annual forfeiture rate 0 %

Basis of Presentation and Bus27

Basis of Presentation and Business (Details Narrative)	Apr. 27, 2015shares
Number of shares acquired all of issued and outstanding shares	28,000,000
North American Energy Resources Inc [Member]
Number of shares acquired all of issued and outstanding shares	22,600,000
Shareholders in exchange for restricted shares of common stock	28,000,000

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details Narrative)	12 Months Ended
	Dec. 31, 2015
Minimum [Member]
Property and equipment estimated useful life	3 years
Minimum [Member] | Computer and Office Equipment [Member]
Property and equipment estimated useful life	3 years
Maximum [Member]
Property and equipment estimated useful life	7 years
Maximum [Member] | Computer and Office Equipment [Member]
Property and equipment estimated useful life	5 years
Maximum [Member] | Office Furniture [Member]
Property and equipment estimated useful life	7 years

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 6,923	$ 1,427,806
Net loss	$ 6,923	$ 1,336,103

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - USD ($)	Dec. 23, 2015	Oct. 12, 2015	Apr. 27, 2015	Oct. 12, 2015
Consideration paid with cash down payment	$ 50,000
Notes payable	$ 950,000
Number of shares acquired all of issued and outstanding shares			28,000,000
DigitizeIQ, LLC [Member]
Number of shares acquired all of issued and outstanding shares				1,250,000
Number of common stock issued for consideration cash payment		$ 1,315,775
Share Exchange Agreement [Member] | DigitizeIQ, LLC [Member]
Notes payable		$ 250,000		$ 250,000
Number of shares acquired all of issued and outstanding shares		1,250,000
Number of common stock issued for consideration cash payment		$ 250,000
Share Exchange Agreement [Member] | Shareholders of Media [Member]
Number of shares acquired all of issued and outstanding shares			22,600,000
Shareholders in exchange for restricted shares of common stock			28,000,000
Percentage of outstanding shares owned by shareholders of media			90.00%

Acquisitions - Summary of Acqui

Acquisitions - Summary of Acquisitions of Assets and Liabilities Assumed (Details) - USD ($)	Oct. 12, 2015	Dec. 23, 2014	Dec. 31, 2014	Dec. 31, 2015
Gain on bargain purchase			$ 54,080
KSIX and BMG [Member]
Cash		$ 31,334
Accounts receivable		278,171
Prepaid expenses		4,715
Property and equipment		4,585
Intangible assets (See Note 5)		1,143,162
Total assets		1,461,967
Accounts payable and accrued expenses		(146,301)
Notes payable and long-term debt		(261,586)
Net assets acquired		1,054,080
Gain on bargain purchase		(54,080)
Consideration		$ 1,000,000
DigitizeIQ, LLC [Member]
Cash	$ 128,063
Accounts receivable	4,800
Intangible assets (See Note 5)	1,630,973
Total assets	1,763,836
Accounts payable and accrued expenses	(6,244)
Credit card liability	(153,097)
Deferred revenue	(288,720)
Net assets acquired	1,315,775
Cash and notes issued, net	850,000
Debt discount	(9,225)
Value of common stock issued	475,000
Consideration	$ 1,315,775

Acquisitions - Summary of KSIX

Acquisitions - Summary of KSIX and BMG Operating Results (Details) - USD ($)	2 Months Ended	5 Months Ended	9 Months Ended
	Dec. 31, 2014	Dec. 31, 2014	Oct. 12, 2015
KSIX and BMG [Member]
Revenue	$ 2,674,478
Net income	$ 33,299
DigitizeIQ, LLC [Member]
Revenue		$ 876,699	$ 3,720,955
Net income		$ (118,035)	$ (250,664)

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	Oct. 12, 2015	Dec. 23, 2014	Dec. 31, 2015	Dec. 31, 2014
Intangible assets of customer lists and related fair value			$ 2,774,135	$ 1,143,162
KSIX and BMG [Member]
Intangible assets of customer lists and related fair value		$ 1,143,162
Estimated useful life of existing contracts and customer lists		3 years
DigitizeIQ, LLC [Member]
Intangible assets of customer lists and related fair value	$ 1,630,973
Estimated useful life of existing contracts and customer lists	3 years

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Cost	$ 1,143,162	$ 2,774,135
Accumulated amortization	(8,352)	(507,777)
Balance	1,134,810	2,266,358
Amortization expense	$ 8,352	$ 499,425

Deferred Revenue (Details Narra

Deferred Revenue (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Deferred Revenue Details Narrative
Deferred revenue	$ 518,240

Credit Card Liability (Details

Credit Card Liability (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Credit Card Liability Details Narrative
Percentage of change in fee	2.00%
Credit limit amount	$ 500,000
Credit card liability	$ 274,135

Notes Payable and Long-Term D37

Notes Payable and Long-Term Debt - Related Party - Schedule of Notes Payable and Long Term Debt Related Party (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Long-term debt - related party Gross	$ 107,500
Less current portion - related party	26,875
Long-term debt - related party	80,625
Note Payable to Director Due in Four Equal Annual Installments of $26,875 on April 28 of Each Year, Non-interest Bearing [Member]
Long-term debt - related party Gross	$ 107,500

Notes Payable and Long-Term D38

Notes Payable and Long-Term Debt - Related Party - Schedule of Notes Payable and Long Term Debt Related Party (Details) (Parenthetical)	Dec. 31, 2015USD ($)
Note Payable to Director Due in Four Equal Annual Installments of $26,875 on April 28 of Each Year, Non-interest Bearing [Member]
Note payable annual installments	$ 26,875

Notes Payable and Long-Term D39

Notes Payable and Long-Term Debt (Details Narrative) - USD ($)	Apr. 27, 2015	Dec. 31, 2015	Dec. 23, 2015
Common stock issued for bridge note payable	$ 100,000
Notes payable			$ 950,000
March 12, 2016 [Member]
Debt instrument matures date		Jan. 12, 2016
Notes payable		$ 250,000
Debt bearing interest per annum		5.00%
Non Interest Bearing Promissory Note Payable [Member]
Payable in equal monthly installments		$ 250,000
Debt instrument matures date		Nov. 12, 2015
Second Non Interest Bearing Promissory Note Payable [Member]
Payable in equal monthly installments		$ 250,000
Debt instrument matures date		Jan. 12, 2016
Third Non Interest Bearing Promissory Note Payable [Member]
Payable in equal monthly installments		$ 250,000
Debt instrument matures date		Mar. 12, 2016

Notes Payable and Long-Term D40

Notes Payable and Long-Term Debt - Schedule of Notes Payable and Long-Term Debt (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Long term debt gross	$ 1,660,096	$ 1,211,586
Less current portion	1,104,159	416,645
Notes payable and long-term debt	555,937	794,941
Notes Payable And Long-term Debt One [Member]
Long term debt gross	91,706	161,586
Notes Payable And Long-term Debt Two [Member]
Long term debt gross	720,000	$ 950,000
Notes Payable And Long-term Debt Three [Member]
Long term debt gross	101,250
Notes Payable And Long-term Debt Four [Member]
Long term debt gross	$ 747,140
Notes Payable And Long-term Debt Five [Member]
Long term debt gross		$ 100,000

Notes Payable and Long-Term D41

Notes Payable and Long-Term Debt - Schedule of Notes Payable and Long-Term Debt (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 23, 2015
Notes payable			$ 950,000
Notes Payable And Long-term Debt One [Member]
Notes payable	$ 362,257	$ 362,257
Debt bearing interest per annum	6.00%	6.00%
Payable in equal monthly installments	$ 7,003	$ 7,003
Notes Payable And Long-term Debt Two [Member]
Notes payable	800,000	800,000
Promissory note	$ 950,000	$ 950,000
Debt instrument matures date	Jan. 1, 2017	Jan. 1, 2017
Notes Payable And Long-term Debt Three [Member]
Payable in equal monthly installments	$ 25,313	$ 25,313
Notes Payable And Long-term Debt Five [Member]
Debt bearing interest per annum	9.00%	9.00%
Debt instrument matures date	Oct. 15, 2015	Oct. 15, 2015

Notes Payable and Long-Term D42

Notes Payable and Long-Term Debt - Schedule of Net Carrying Value of Notes (Details)	Dec. 31, 2015USD ($)
Debt Disclosure [Abstract]
Face value of notes	$ 750,000
Unamortized debt discount	(2,860)
Carrying value of notes	$ 747,140

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Dec. 31, 2015USD ($)
Income Taxes Details Narrative
Net operating loss carry forwards	$ 1,304,000
Operating loss carryforwards expiration date description	expires between 2034 and 2035.

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Provision (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Taxes Details Narrative
Current
Deferred	$ (454,300)	$ (2,400)
Change in Valuation Allowance	$ 454,300	$ 2,400
Income Tax Benefit

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Taxes Using Statutory U.S. Income Tax Rate and Benefits from Income Taxes (Details)	2 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015
Income Taxes Details Narrative
U.S. federal statutory rate	(34.00%)	(34.00%)
State income tax, net of federal benefit	0.00%	0.00%
Increase (decrease) in valuation allowance	34.00%	34.00%
Effective income tax rates	0.00%	0.00%

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets and Related Valuation Allowances (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Taxes - Components Of Deferred Tax Assets And Related Valuation Allowances Details
Deferred tax assets Net operating loss carryforwards	$ 443,400	$ 2,400
Deferred tax assets, Employee benefits and deferred compensation	13,300
Deferred tax assets	456,700	$ 2,400
Valuation Allowance	$ (456,700)	$ (2,400)
Deferred tax assets, net of valuation allowance

Stockholder's Equity (Details N

Stockholder's Equity (Details Narrative) - USD ($)	Sep. 29, 2015	Jul. 16, 2015	Jun. 04, 2015	May. 18, 2015	Apr. 27, 2015	Oct. 12, 2015	Dec. 31, 2015	Dec. 31, 2014
Preferred stock, par value							$ 0.001	$ 0.001
Preferred stock, shares authorized							100,000,000	100,000,000
Preferred stock, shares issued							0	0
Preferred stock, shares outstanding							0	0
Common stock, shares authorized							100,000,000	100,000,000
Common stock, par value							$ 0.001	$ 0.001
Common stock, shares issued							36,130,432	28,000,000
Common stock, shares outstanding					3,114,812		36,130,432	28,000,000
Common stock issued for services	48,000						48,000
Common shares in exchange for convertible note payable, shares							1,000,000
Common shares in exchange for convertible note payable							$ 100,000
Number of common shares issued for acquisition					28,000,000
Number of shares sold		1,734,520	1,053,100	930,000
Number of shares sold value		$ 140,000	$ 85,000	$ 75,065
Prepaid expenses in current assets	$ 14,880						1,462	$ 4,462
Number of common stock for acquisition							(93,666)
Stock options based value							588,283
Compensation expense and accrued expenses							$ 39,219
Performance Based Stock Options [Member]
Number of common stock shares compensation							3,000,000
Performance Based Stock Options [Member] | Share-based Compensation Award, Tranche One [Member]
Revenues							$ 10,000,000
Stock option to purchase shares common stock vested							1,000,000
Vesting Period							3 years
Stock option vesting price per share							$ 0.12
Performance Based Stock Options [Member] | Share-based Compensation Award, Tranche Two [Member]
Revenues							$ 15,000,000
Stock option to purchase shares common stock vested							1,000,000
Vesting Period							3 years
Stock option vesting price per share							$ 0.30
Performance Based Stock Options [Member] | Share-based Compensation Award, Tranche Three [Member]
Revenues							$ 20,000,000
Stock option to purchase shares common stock vested							1,000,000
Vesting Period							3 years
Stock option vesting price per share							$ 0.50
Time Based Stock Options [Member]
Number of common stock shares compensation							3,000,000
Time Based Stock Options [Member] | Share-based Compensation Award, Tranche Four [Member]
Stock option to purchase shares common stock vested							1,000,000
Vesting Period							3 years
Stock option vesting price per share							$ 0.12
Time Based Stock Options [Member] | Share-based Compensation Award, Tranche Five [Member]
Stock option to purchase shares common stock vested							1,000,000
Vesting Period							3 years
Stock option vesting price per share							$ 0.30
Time Based Stock Options [Member] | Share-based Compensation Award, Tranche Six [Member]
Stock option to purchase shares common stock vested							1,000,000
Vesting Period							3 years
Stock option vesting price per share							$ 0.50
DigitizeIQ, LLC [Member]
Number of common shares issued for acquisition						1,250,000
Number of common stock for acquisition						$ 475,000

Stockholder's Equity - Schedule

Stockholder's Equity - Schedule of Assumption Used Value of Options (Details)	12 Months Ended
	Dec. 31, 2015
Stockholders Equity - Schedule Of Assumption Used Value Of Options Details
Expected term	4 years
Expected average volatility	75.00%
Expected dividend yield	0.00%
Risk-free interest rate	3.50%
Expected annual forfeiture rate	0.00%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Advance to related party	$ 318,002	$ 80,325
Repayment of related party advances	$ 169,323
Chief Executive Officer [Member]
Advance to related party		$ 487,325

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 24, 2016	Feb. 24, 2016	Dec. 31, 2014	Dec. 31, 2015
Loan advance			$ 80,325	$ 237,677
Subsequent Event [Member] | TCA Global Credit Master Fund, LP [Member]
Convertible promissory note		$ 750,000
Loan advance		400,000
Loan monthly payments		$ 28,306
Interest rate		18.00%
Percentage of lowest of daily weighted average price		85.00%
Percentage of issued and outstanding of common stock		4.99%
Legal fees		$ 42,500
Payment of note payable		250,000
Subsequent Event [Member] | Senior Secured Credit Facility Agreement [Member]
Line of credit maximum amount		$ 5,000,000
Advisory fees	$ 300,000
Number of common stock shares issued	1,782,000
Proceeds from sale of common stock	$ 300,000
Percentage of lowest of daily weighted average price	20.00%