Blue Calypso 10-Q 10 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 10, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	BLUE CALYPSO, INC.
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		7,871,937
Amendment Flag	false
Entity Central Index Key	1,399,587
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash	$ 431,653	$ 730,482
Accounts receivable, net	337,323	247,131
Inventory	41,615	41,653
Prepaid expenses and other	47,842	42,370
Total current assets	858,433	1,061,636
Property and equipment, net	14,855	6,682
Other assets:
Accounts receivable, long term portion	0	71,440
Capitalized software development costs, net of accumulated amortization of $1,619,067 and $1,344,672 as of September 30, 2016 and December 31, 2015, respectively	867,271	817,548
Total assets	1,740,559	1,957,306
Current liabilities:
Accounts payable	172,497	103,936
Accrued expenses	34,611	44,190
Settlement payable, short term portion	95,253	119,066
Convertible note payable, net of debt discounts of $-0- and $119,115, respectively	0	180,885
Deferred revenue	46,631	0
Deferred rent, short term portion	2,048	2,048
Derivative liabilities	0	170,497
Total current liabilities	351,040	620,622
Long term debt:
Settlement payable, long term	0	71,440
Deferred rent, long term portion	3,373	1,211
Total liabilities	354,413	693,273
Stockholders’ equity:
Preferred stock, $0.0001 par value; 5,000,000 shares authorized: Series A convertible preferred stock, $0.0001 par value; 1,700,000 shares designated; none issued and outstanding	0	0
Common stock, $0.0001 par value; 13,600,000 shares authorized, 7,821,937 and 5,522,146 shares issued and outstanding as of September 30, 2016 and December 31, 2015, respectively	782	552
Additional paid in capital	39,435,814	36,733,865
Accumulated deficit	(38,050,450)	(35,470,384)
Total stockholders’ equity	1,386,146	1,264,033
Total liabilities and stockholders’ equity	$ 1,740,559	$ 1,957,306

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parentheticals) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Capitalized software development costs, accumulated amortization (in Dollars)	$ 1,619,067	$ 1,344,672
Convertible Debt Discounts (in Dollars)	$ 0	$ 119,115
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	13,600,000	13,600,000
Common stock, shares issued	7,821,937	5,522,146
Common stock, shares outstanding	7,821,937	5,522,146
Series A Convertible Preferred Stock [Member]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,700,000	1,700,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
REVENUE	$ 257,505	$ 508,391	$ 1,024,585	$ 733,605
OPERATING EXPENSES:
Cost of sales	169,895	442,268	493,299	542,045
Sales and marketing	76,521	108,966	267,911	263,221
General and administrative	1,073,230	463,969	2,552,359	1,565,594
Depreciation and amortization	46,707	93,751	276,038	266,526
Total operating expenses	1,366,353	1,108,954	3,589,607	2,637,386
Loss from operations	(1,108,848)	(600,563)	(2,565,022)	(1,903,781)
Other income (expense):
Change in fair value of derivative liabilities	0	188,093	101,381	188,093
Terminated offering costs	0	(283,387)	0	(283,387)
Interest expense	(380)	(97,085)	(116,425)	(98,558)
Total other income (expense)	(380)	(192,379)	(15,044)	(193,852)
NET LOSS	$ (1,109,228)	$ (792,942)	$ (2,580,066)	$ (2,097,633)
Net loss per common share, basic and diluted (in Dollars per share)	$ (0.15)	$ (0.16)	$ (0.39)	$ (0.42)
Weighted average common shares outstanding, basic and diluted (in Shares)	7,531,798	5,039,236	6,644,903	4,981,171

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY - 9 months ended Sep. 30, 2016 - USD ($)	Common Stock [Member]Sale of Common Stock and Warrants at $0.85 [Member]	Common Stock [Member]Sale of Common Stock and Warrants at $1.64 [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]Sale of Common Stock and Warrants at $0.85 [Member]	Additional Paid-in Capital [Member]Sale of Common Stock and Warrants at $1.64 [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Sale of Common Stock and Warrants at $0.85 [Member]	Sale of Common Stock and Warrants at $1.64 [Member]	Total
Balance at Dec. 31, 2015			$ 552			$ 36,733,865	$ (35,470,384)			$ 1,264,033
Balance (in Shares) at Dec. 31, 2015			5,522,146
Sale of common stock and warrants per share, net of issuance costs	$ 47	$ 61		$ 385,263	$ 988,458			$ 385,310	$ 988,519
Sale of common stock and warrants per share, net of issuance costs (in Shares)	470,591	609,756
Shares issued for services rendered			$ 72			676,147				676,219
Shares issued for services rendered (in Shares)			719,444
Reclass derivative liability to equity upon note payment						69,116				69,116
Stock based compensation			$ 50			582,965				583,015
Stock based compensation (in Shares)			500,000
Net loss							(2,580,066)			(2,580,066)
Balance at Sep. 30, 2016			$ 782			$ 39,435,814	$ (38,050,450)			$ 1,386,146
Balance (in Shares) at Sep. 30, 2016			7,821,937

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Parentheticals)	9 Months Ended
	Sep. 30, 2016USD ($)$ / shares
Additional Paid-in Capital [Member] | Sale of Common Stock and Warrants at $0.85 [Member]
Sale of common stock and warrants per share | $ / shares	$ 0.85
Sale of common stock and warrants, issuance costs | $	$ 14,692
Additional Paid-in Capital [Member] | Sale of Common Stock and Warrants at $1.64 [Member]
Sale of common stock and warrants per share | $ / shares	$ 1.64
Sale of common stock and warrants, issuance costs | $	$ 11,603

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (2,580,066)	$ (2,097,633)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	276,038	266,526
Bad debt expense	4,049	19,141
Amortization of debt discounts	119,115	96,053
Change in fair value of derivative liabilities	(101,381)	(188,093)
Stock based compensation	583,015	262,823
Common stock issued for services rendered	676,219	177,342
Changes in operating assets and liabilities:
Accounts receivable	(94,242)	(128,532)
Inventory	38	0
Prepaid expenses and other current assets	(5,472)	1,007
Accounts payable	68,562	293,449
Accrued expenses	(9,579)	(185,813)
Settlement payable	(23,813)	190,506
Deferred revenue	46,631	98,900
Deferred rent	2,162	3,678
Net cash used in operating activities	(1,038,724)	(1,190,646)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets	(9,816)	(6,507)
Software development costs	(324,118)	(256,899)
Net cash used in investing activities	(333,934)	(263,406)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock and warrants	1,373,829	1,617,738
Proceeds from issuance of convertible note, net of issuance costs	0	415,123
Repayments of convertible notes payable	(300,000)	0
Net cash provided by financing activities	1,073,829	2,032,861
Net (decrease) increase in cash	(298,829)	578,809
Cash at beginning of period	730,482	1,103,201
Cash at end of period	431,653	1,682,010
SUPPLEMENTAL INFORMATION
Cash paid for interest	4,579	2,505
Non-cash investing and financing activities:
Debt discount for fair value of conversion feature issued in connection with debt	0	302,287
Reclass derivative liability to equity upon note repayment	$ 69,116	$ 0

NOTE 1 - NATURE OF OPERATIONS A

NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Blue Calypso, Inc., a Delaware corporation (the “Company”), is engaged in the development, sales, delivery, and licensing of technology and intellectual property focused on mobile shopper engagement, digital word-of-mouth and location-based marketing and advertising. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all of the information and disclosures required by U.S. GAAP for annual financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the condensed consolidated financial statements of the Company as of September 30, 2016 and for the three and nine months ended September 30, 2016 and 2015. The results of operations for the three and nine months ended September 30, 2016 are not necessarily indicative of the operating results for the full year ending December 31, 2016, or any other period. These interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related disclosures of the Company as of December 31, 2015 and for the year then ended, which were filed with the Securities and Exchange Commission on Form 10-K on March 22, 2016.

NOTE 2 - GOING CONCERN AND MANA

NOTE 2 - GOING CONCERN AND MANAGEMENT'S LIQUIDITY PLANS	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	NOTE 2 – GOING CONCERN AND MANAGEMENT’S LIQUIDITY PLANS As of September 30, 2016, the Company had cash of $431,653 and working capital of $507,393. During the nine months ended September 30, 2016, the Company used net cash in operating activities of $1,038,724. The Company has incurred net losses since inception. From March 2016 through May 2016, the Company sold shares of common stock and warrants for net proceeds, after commissions and other costs, of approximately $1,374,000. It is anticipated that the proceeds from the sale of its common stock and warrants will provide the Company with cash sufficient to fund operations through January 2017. The Company’s primary source of operating funds since inception has been cash proceeds from private placements of common stock, preferred stock, convertible debentures and the exercise of warrants. The Company intends to raise additional capital through private issuances of debt and equity instruments, but there can be no assurance that these funds will be available on terms acceptable to the Company, or will be sufficient to enable the Company to fully execute on its business plan or sustain operations. If the Company is unable to raise sufficient additional funds, it will have to develop and implement a plan to further extend payables, reduce overhead, or scale back its current business plan until sufficient additional capital is raised to support further operations. There can be no assurance that such a plan will be successful. Accordingly, the accompanying condensed consolidated financial statements have been prepared in conformity with U.S. GAAP, which contemplates continuation of the Company as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The condensed consolidated financial statements do not include any adjustment that might result from the outcome of this uncertainty.

NOTE 3 - SUMMARY OF SIGNIFICANT

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries – Blue Calypso, LLC and Blue Calypso of Latin America, S.A. All significant intercompany accounts and transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the recoverability and useful lives of long-lived assets, the fair value of the Company’s stock, stock-based compensation, debt discounts, derivative liabilities, and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates. Concentrations of Credit Risk As of September 30, 2016, three customers represented 39%, 28% and 19% of the Company’s accounts receivable. As of December 31, 2015, three customers represented 10%, 30% and 39% of the Company’s accounts receivable. During the three months ended September 30, 2016, three customers represented 58%, 27% and 11% of total revenue. During the nine months ended September 30, 2016, three customers represented 44%, 29% and 15% of total revenue. During the three months ended September 30, 2015, two customers represented 77% and 13% of total revenue. During the nine months ended September 30, 2015, two customers represented 53% and 28% of total revenue. Net Loss per Share The Company computes basic net loss per share by dividing net loss per share available to common stockholders by the weighted average number of common shares outstanding for the period, adjusted to give effect to the 50-for-1 reverse stock split, which was effective in the market on July 2, 2015, and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted loss per share for the three and nine months ended September 30, 2016 and 2015 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: September 30, 2016 September 30, 2015 Convertible notes payable - 71,864 Options to purchase common stock 1,018,123 575,564 Warrants to purchase common stock 1,209,904 638,413 Totals 2,228,027 1,285,841 Convertible Instruments U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable ASC 480-10. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. Until February 16, 2016, the date on which the convertible note was repaid in full, the Company’s free standing derivatives consisted of embedded conversion options with a convertible note. The Company evaluated these derivatives to assess their proper classification in the condensed consolidated balance sheet as of December 31, 2015 using the applicable classification criteria enumerated under ASC 815-Derivatives and Hedging. The Company determined that certain embedded conversion features do not contain fixed settlement provisions. The convertible note contained a conversion feature such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. At February 16, 2016, the Company was required to record the debt derivatives which do not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the date of payoff. On February 16, 2016, (date of payoff) the Company reclassified the fair value of $69,116 from liabilities to equity. See Note 5. Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows. Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements, except as disclosed below.

NOTE 4 - FAIR VALUE OF FINANCIA

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE 4 – FAIR VALUE OF FINANCIAL INSTRUMENTS The Company measures the fair value of financial assets and liabilities based on the guidance of ASC 820 “Fair Value Measurements and Disclosures” which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. 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 establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable 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 or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable based on an entity’s own assumptions, as there is little, if any, related market activity (for example, cash flow modeling inputs based on assumptions) Financial liabilities as of December 31, 2015 measured at fair value on a recurring basis are summarized below: December 31, 2015 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liability $ 170,497 $ -- $ -- $ 170,497 At September 30, 2016, the Company did not have any financial liabilities requiring measurement at fair value on a recurring basis. The Company determined that certain conversion option related to a convertible note did not have fixed settlement provisions and are deemed to be derivative financial instruments, since the exercise price was subject to adjustment based on certain changes in market price of the Company’s common stock. Accordingly, the Company was required to record such conversion option as a liability and mark such derivative to fair value each reporting period. Such instrument was classified within Level 3 of the valuation hierarchy. On February 16, 2016, the Company paid off the convertible note. As such, the Company reclassified the fair value from liability to equity. See Note 5. The fair value of the conversion option was calculated using a binomial lattice formula with the following weighted average assumptions at February 16, 2016: February 16, 2016 Common Stock Closing Price $ 0.96 Conversion Price per Share $ 1.1402 Conversion Shares 263,118 Call Option Value 0.2627 Dividend Yield 0.00 % Volatility 129.93 % Risk-free Interest Rate 0.42 % Term 0.43 years The risk-free interest rate is the United States Treasury rate on the measurement date having a term equal to the remaining contractual life of the instrument. The volatility is a measure of the amount by which the Company’s share price has fluctuated or is expected to fluctuate. The dividend yield is 0% as the Company has not made any dividend payment and has no plans to pay dividends in the foreseeable future. Level 3 liabilities are valued using unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the derivative liabilities. For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company’s Chief Financial Officer, who reports to the Chief Executive Officer, determine its valuation policies and procedures. The development and determination of the unobservable inputs for Level 3 fair value measurements and fair value calculations are the responsibility of the Company’s Chief Financial Officer and are approved by the Chief Executive Officer. Level 3 financial liabilities consist of the derivative liabilities for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation. Changes in fair value measurements categorized within Level 3 of the fair value hierarchy are analyzed each period based on changes in estimates or assumptions and recorded as appropriate. Significant observable and unobservable inputs include stock price, exercise price, annual risk free rate, term, and expected volatility, and are classified within Level 3 of the valuation hierarchy. An increase or decrease in volatility or interest free rate, in isolation, can significantly increase or decrease the fair value of the derivative liabilities. Changes in the values of the derivative liabilities are recorded as a component of other income (expense) on the Company’s condensed consolidated statements of operations. The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 financial liabilities that are measured at fair value on a recurring basis using significant unobservable input for the nine months ended September 30, 2016: Balance – January 1, 2016 $ 170,497 Change in fair value of derivative liabilities (101,381 ) Reclassified to equity upon note payoff (69,116 ) Balance – September 30, 2016 $ -0-

NOTE 5 - CONVERTIBLE NOTE PAYAB

NOTE 5 - CONVERTIBLE NOTE PAYABLE	9 Months Ended
	Sep. 30, 2016
Disclosure Text Block [Abstract]
Long-term Debt [Text Block]	NOTE 5 – CONVERTIBLE NOTE PAYABLE On July 20, 2015, the Company issued a senior convertible note (the “July 2015 Note”), in the principal amount of $550,000 due one year from the date of issuance. The total net proceeds the Company received from this note were $415,123, net of fees and original issuance discount (“OID”) of $50,000. At any time commencing one hundred and eighty one days from issuance, the July 2015 Note was convertible into shares of the Company’s common stock at the option of the holder at a conversion price of $7.6335 with certain reset provisions should certain default conditions occur. These certain default conditions were deemed to be outside the Company’s control. If the $550,000 principal amount of the July 2015 Note and all accrued but unpaid interest thereof was not paid in full on or before January 16, 2016, the July 2015 Note would have amortized in four equal payments payable on January 20, 2016, February 20, 2016, March 20, 2016 and April 20, 2016. These payments would have been paid (i) in cash at a 120% premium, and/or (ii) in shares of the Company’s common stock at a 20% discount to the average of the three daily volume weighted average prices of the Company’s common stock for the prior three trading days, provided the Company is in compliance with certain equity conditions as defined in the July 2015 Note. The Company identified an embedded derivative related to a conversion option in the July 2015 Note. The accounting treatment of derivative financial instruments requires that the Company record the fair value of the derivative as of the inception date of the July 2015 Note and to fair value the derivative as of each subsequent reporting date. At the inception of the July 2015 Note, the Company determined the aggregate fair value of the embedded derivatives to be $302,287. The Company has issued debt for which total proceeds were allocated to individual instruments based on the fair value of each instrument at the time of issuance. Such value of the debt was recorded as discount on debt and is being amortized over the term of the respective debt. On December 18, 2015, the Company modified certain terms of the July 2015 Note. In addition, the Company and the lender also agreed reduce the conversion price from $7.6335 to $4.25 per share, modify certain equity conditions (as defined in the July 2015 Note) and modify certain events of default (as defined in the July 2015 Note). In accordance with ASC 470-20, the change in fair value of the debt modification was recognized as an expense on the date it was accepted by the holder. On February 16, 2016, the Company paid off the remaining balance of the July 2015 Note of $300,000. For the three and nine months ended September 30, 2016, amortization of debt discount was $119,115. The July 2015 Note balance was $180,885 net of discount of $119,115 at December 31, 2015.

NOTE 6 - STOCKHOLDERS' EQUITY

NOTE 6 - STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 6 – STOCKHOLDERS’ EQUITY On June 26, 2015, the Company filed an amendment to its Articles of Incorporation and effected a 50-for-1 reverse stock split of its issued and outstanding shares of common stock, whereby 250,666,631 outstanding shares of the Company’s common stock were converted into 5,013,366 shares of the Company’s common stock. In addition, the Company reduced its number of authorized common shares from 680,000,000 to 13,600,000. The reverse stock split was effective in the market commencing on July 2, 2015. All per share amounts and number of shares in the condensed consolidated financial statements, related notes and other items throughout this Form 10-Q have been retroactively restated to reflect the reverse stock split. In March 2016, pursuant to a securities purchase agreement, the Company sold an aggregate of 470,591 shares of its common stock together with warrants to purchase an aggregate of 117,648 shares of its common stock for net proceeds, after commissions and other costs, of $385,310. The warrants are exercisable at an exercise price of $1.25 for a term of five years. In May 2016, pursuant to a securities purchase agreement, the Company sold an aggregate of 609,756 shares of its common stock together with warrants to purchase an aggregate of 609,756 shares of its common stock for net proceeds, after commissions and other costs, of $988,519. The warrants are exercisable at an exercise price of $2.13 for a term of five years. During the nine months ended September 30, 2016, the Company issued 60,190 shares of its common stock as consideration for investor relations services valued at $80,000. During the nine months ended September 30, 2016, the Company issued 44,254 shares of its common stock as consideration for legal services valued at $52,618. During the nine months ended September 30, 2016, the Company issued 15,000 shares of its common stock as consideration for consulting services valued at $39,600. During the nine months ended September 30, 2016, the Company issued 600,000 shares of its common stock as consideration for services as senior advisor to the Company’s Advisory Board valued at $504,000. Options Option valuation models require the input of highly subjective assumptions. The fair value of stock-based payment awards was estimated using the Black-Scholes option model with a volatility figure derived from using the Company’s historical stock prices for 2015. Prior to 2015, the Company derived the volatility figure from an index of historical stock prices for comparable entities. Management determined this assumption to be a more accurate indicator of value. The Company accounts for the expected life of options based on the contractual life of options for non-employees. For employees, the Company accounts for the expected life of options in accordance with the “simplified” method, which is used for “plain-vanilla” options, as defined in the accounting standards codification. The risk-free interest rate was determined from the implied yields of U.S. Treasury zero-coupon bonds with a remaining life consistent with the expected term of the options. In addition, the Company is required to estimate the expected forfeiture rate and only recognize expense for those shares expected to vest. In estimating the Company’s forfeiture rate, the Company analyzed its historical forfeiture rate, the remaining lives of unvested options, and the number of vested options as a percentage of total options outstanding. If the Company’s actual forfeiture rate is materially different from its estimate, or if the Company reevaluates the forfeiture rate in the future, the stock-based compensation expense could be significantly different from what the Company has recorded in the current period. The Company estimated forfeitures related to option grants at a weighted average annual rate of 0% per year, as the Company does not yet have adequate historical data, for options granted during the nine months ended September 30, 2016 and 2015. The following assumptions were used in determining the fair value of employee and vesting non-employee options during the nine months ended September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Risk-free interest rate 1.38% - 1.73 % 1.68% - 2.07 % Dividend yield 0 % 0 % Stock price volatility 129.41%-134.81 % 123.08% -145.24 % Expected life 5 – 9.9 years 5-10 years Weighted average grant date fair value $ 0.94 $ 5.90 On January 4, 2016, the Company awarded options to purchase an aggregate of 233,495 shares of common stock to the Company’s Chief Executive Officer, Andrew Levi. These options vested immediately and have a term of 10 years. 60,000 of the options have an exercise price of $1.375 per share and 173,495 of the options are exercisable at $1.25 per share. The options had an aggregate grant date fair value of $250,000. On April 22, 2016, the Company awarded options to purchase 50,000 shares of common stock to a consultant. These options vest quarterly beginning June 30, 2016 through March 31, 2018 and have a term of 10 years. The options have an exercise price of $2.08 per share. The options had a grant date fair value of $34,061. On May 23, 2016, the Company awarded options to purchase an aggregate of 100,000 shares of common stock to certain key employees. These options vest immediately and have a term of 10 years. The options have an exercise price of $0.90 per share. The options had an aggregate grant date fair value of $78,218. On August 22, 2016, the Company awarded options to purchase 5,000 shares of common stock to a consultant. These options vest quarterly beginning September 30, 2016 through June 30, 2019 and have a term of 10 years. The options have an exercise price of $0.77 per share. The options had a grant date fair value of $3,787. The following table summarizes the stock option activity for the nine months ended September 30, 2016: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 629,628 $ 7.59 4.5 Granted 388,495 $ 1.28 10.0 Canceled/expired Outstanding at September 30, 2016 1,018,123 $ 5.18 5.9 $ 50 Exercisable at September 30, 2016 905,854 $ 5.28 5.5 $ 4 The following table presents information related to stock options at September 30, 2016: Options Outstanding Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.00-5.00 611,440 7.5 552,169 5.01-12.50 382,675 3.6 329,677 12.51-25.00 15,008 3.5 15,008 25.01-45.00 9,000 3.1 9,000 1,018,123 5.9 905,854 The stock-based compensation expense related to option grants was $69,020 and $539,683 during the three and nine months ended September 30, 2016, respectively, and $93,925 and $262,823 during the three and nine months ended September 30, 2015, respectively. As of September 30, 2016, stock-based compensation related to options of $302,181 remains unamortized and is expected to be amortized over the weighted average remaining period of 0.89 years. Restricted Stock On April 26, 2016, the Company granted the Company’s Chief Executive Officer, Andrew Levi, 500,000 shares of the Company’s common stock under a Restricted Stock Award Agreement (the “Award Agreement”). Under the Award Agreement, the awarded shares shall vest on the tenth anniversary of the date of grant, provided that the holder is employed by the Company or its subsidiaries. All awarded shares not previously vested shall immediately become fully vested upon holder’s termination of service other than for cause (as defined under the Award Agreement). The Company determined the fair value at the date of grant of $1,040,000 based on the quoted price of the Company’s common stock and is accreting ratably to operations over the vesting terms. The stock-based compensation expense related to restricted stock awards was $26,000 and $43,333 during the three and nine months ended September 30, 2016, respectively, and $-0- during the three and nine months ended September 30, 2015. As of September 30, 2016, stock-based compensation related to restricted stock awards of $996,667 remains unamortized and is expected to be amortized over the weighted average remaining period of 9.57 years. Warrants The following table summarizes information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable, at September 30, 2016: Exercise Price Number Outstanding Expiration Date $ 1.25 $ 117,648 March 2021 2.13 609,756 April 2021 4.75 482,500 Sept/Oct 2020 1,209,904 The following table summarizes the warrant activity for the nine months ended September 30, 2016: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 703,413 $ 4.83 3.5 Grants 727,404 $ 1.99 5.0 Exercised - Forfeitures or expirations (220,913 ) $ 5.00 Outstanding at September 30, 2016 1,209,904 $ 3.09 4.3 $ - Exercisable at September 30, 2016 1,209,904 $ 3.09 4.3 $ - In March 2016, in connection with the sale of common stock, the Company issued an aggregate of 117,648 warrants to purchase the Company’s common stock at $1.25 per share expiring five years from the date of issuance. In May 2016, in connection with the sale of common stock, the Company issued 609,756 warrants to purchase the Company’s common stock at $2.13 per share expiring five years from the date of issuance.

NOTE 7 - RELATED PARTY TRANSACT

NOTE 7 - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE 7 – RELATED PARTY TRANSACTIONS The Company utilizes Assure Professional, LLC (“Assure”) to provide certain outsourced accounting services. The Company’s Chief Financial Officer is a partial owner of Assure. The Company incurred expense of $9,250 and $26,250 in exchange for these services for the three and nine months ended September 30, 2016, respectively; and $11,750 and $25,250 for the three and nine months ended September 30, 2015, respectively. Included in accounts payable and due to Assure at September 30, 2016 and 2015 was approximately $7,000 and $9,500, respectively. Jonathan Merriman was appointed to the Company’s Board of Directors during December 2014. Mr. Merriman is the CEO of Merriman Capital, Inc. (“Merriman”). Merriman provides capital market advisory services to the Company for which we incurred expense of $-0- and $80,000 during the three and nine months ended September 30, 2016, respectively, and $30,000 and $90,000 for the three and nine months ended September 30, 2015, respectively. The Company primarily issues common stock in exchange for monthly services and $-0- was due to Merriman at September 30, 2016. In addition, Merriman Capital advised the Company in connection with its March 2016 private placement and received an advisory fee of $10,000 and

NOTE 8 - COMMITMENTS AND CONTIN

NOTE 8 - COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	NOTE 8 – COMMITMENTS AND CONTINGENCIES Litigation On July 31, 2012, the Company filed suit against Groupon, Inc. in the Eastern District of Texas in Civil Action No. 6:12-cv-00486. The Company filed additional suits against IZEA, Inc. on October 17, 2012, Yelp, Inc. on October 17, 2012, and Foursquare Labs, Inc. on October 31, 2012 in Civil Action Nos. 6:12-cv-786, 6:12-cv-788, 6:12-cv-837, respectively. Each of these cases alleges that the defendants infringed U.S. Patent Nos. 7,664,516 entitled “Method and System for Peer-to-Peer Advertising Between Mobile Communication Devices” and 8,155,679 entitled “System and Method for Peer-to-Peer Advertising Between Mobile Communication Devices.” The Company subsequently added U.S. Patent Nos. 8,438,055, 8,452,646, and 8,457,670 to the cases, alleging each defendant infringed the newly added patents. Each of the defendants answered, denying infringement and claiming that the asserted patents were invalid. Groupon, Yelp, and Foursquare filed counterclaims for declaratory judgment that the asserted patents were invalid and not infringed. The Company entered into settlements with IZEA and Yelp during August 2015 and September 2015, respectively. The terms of the associated settlements are confidential in nature. During June 2016, the Company entered into a settlement agreement with Groupon pursuant to which it has in principal settled all outstanding litigation with Groupon. The terms of the settlement are confidential. During July 2016, the Company entered into a settlement agreement with Foursquare pursuant to which it has in principle settled all outstanding litigation with Foursquare. The terms of the settlement are confidential. On July 8, 2016, the Company filed a Notice of Opposition at the Trademark Trial and Appeal Board against T. Scott Pernici to prevent registration of the trademark “DASH TAG” because of the potential to create a likelihood of confusion in the marketplace. The deadline for Pernici to file an Answer to the Notice is November 16, 2016. The court dockets for each case, including the parties’ briefs are publicly available on the Public Access to Court Electronic Records website, or PACER, www.pacer.gov, which is operated by the Administrative Office of the U.S. Courts. The Board dockets for each case are publicly available on the Trademark Trial and Appeal Board Inquiry System, or TTABVUE, http://ttabvue.uspto.gov/ttabvue/v, which is operated by the United States Patent and Trademark Office. Other than as noted above, the Company is not a party to any pending legal proceeding nor is its property the subject of any pending legal proceeding that is not in the ordinary course of business or otherwise material to the financial condition of its business. Further, to the knowledge of management, no director or executive officer is party to any action in which any has an interest adverse to us.

NOTE 9 - SUBSEQUENT EVENTS

NOTE 9 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 9 – SUBSEQUENT EVENTS On October 10, 2016, the Company awarded 100,000 options to each of three board members to purchase a total 300,000 shares of common stock. These options vest quarterly over two years and have a term of 10 years. The options have an exercise price of $0.78 per share. On November 2, 2016, the Company issued 50,000 shares of common stock to a vendor in exchange for investor relations services.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries – Blue Calypso, LLC and Blue Calypso of Latin America, S.A. All significant intercompany accounts and transactions have been eliminated in consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the recoverability and useful lives of long-lived assets, the fair value of the Company’s stock, stock-based compensation, debt discounts, derivative liabilities, and the valuation allowance related to deferred tax assets. Actual results may differ from these estimates.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk As of September 30, 2016, three customers represented 39%, 28% and 19% of the Company’s accounts receivable. As of December 31, 2015, three customers represented 10%, 30% and 39% of the Company’s accounts receivable. During the three months ended September 30, 2016, three customers represented 58%, 27% and 11% of total revenue. During the nine months ended September 30, 2016, three customers represented 44%, 29% and 15% of total revenue. During the three months ended September 30, 2015, two customers represented 77% and 13% of total revenue. During the nine months ended September 30, 2015, two customers represented 53% and 28% of total revenue.
Earnings Per Share, Policy [Policy Text Block]	Net Loss per Share The Company computes basic net loss per share by dividing net loss per share available to common stockholders by the weighted average number of common shares outstanding for the period, adjusted to give effect to the 50-for-1 reverse stock split, which was effective in the market on July 2, 2015, and excludes the effects of any potentially dilutive securities. Diluted earnings per share, if presented, would include the dilution that would occur upon the exercise or conversion of all potentially dilutive securities into common stock using the “treasury stock” and/or “if converted” methods as applicable. The computation of basic and diluted loss per share for the three and nine months ended September 30, 2016 and 2015 excludes potentially dilutive securities when their inclusion would be anti-dilutive, or if their exercise prices were greater than the average market price of the common stock during the period. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: September 30, 2016 September 30, 2015 Convertible notes payable - 71,864 Options to purchase common stock 1,018,123 575,564 Warrants to purchase common stock 1,209,904 638,413 Totals 2,228,027 1,285,841
Convertible Instrument [Policy Text Block]	Convertible Instruments U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under applicable ASC 480-10. When the Company has determined that the embedded conversion options should not be bifurcated from their host instruments, the Company records, when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments The Company classifies as equity any contracts that (i) require physical settlement or net-share settlement or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control) or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. Until February 16, 2016, the date on which the convertible note was repaid in full, the Company’s free standing derivatives consisted of embedded conversion options with a convertible note. The Company evaluated these derivatives to assess their proper classification in the condensed consolidated balance sheet as of December 31, 2015 using the applicable classification criteria enumerated under ASC 815-Derivatives and Hedging. The Company determined that certain embedded conversion features do not contain fixed settlement provisions. The convertible note contained a conversion feature such that the Company could not ensure it would have adequate authorized shares to meet all possible conversion demands. At February 16, 2016, the Company was required to record the debt derivatives which do not have fixed settlement provisions as liabilities and mark to market all such derivatives to fair value at the date of payoff. On February 16, 2016, (date of payoff) the Company reclassified the fair value of $69,116 from liabilities to equity. See Note 5.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements There are various updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.
Subsequent Events, Policy [Policy Text Block]	Subsequent Events The Company evaluates events that have occurred after the balance sheet date but before the financial statements are issued. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements, except as disclosed below.

NOTE 3 - SUMMARY OF SIGNIFICA18

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: September 30, 2016 September 30, 2015 Convertible notes payable - 71,864 Options to purchase common stock 1,018,123 575,564 Warrants to purchase common stock 1,209,904 638,413 Totals 2,228,027 1,285,841

NOTE 4 - FAIR VALUE OF FINANC19

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Financial liabilities as of December 31, 2015 measured at fair value on a recurring basis are summarized below: December 31, 2015 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Derivative liability $ 170,497 $ -- $ -- $ 170,497
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	The fair value of the conversion option was calculated using a binomial lattice formula with the following weighted average assumptions at February 16, 2016: February 16, 2016 Common Stock Closing Price $ 0.96 Conversion Price per Share $ 1.1402 Conversion Shares 263,118 Call Option Value 0.2627 Dividend Yield 0.00 % Volatility 129.93 % Risk-free Interest Rate 0.42 % Term 0.43 years
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 financial liabilities that are measured at fair value on a recurring basis using significant unobservable input for the nine months ended September 30, 2016: Balance – January 1, 2016 $ 170,497 Change in fair value of derivative liabilities (101,381 ) Reclassified to equity upon note payoff (69,116 ) Balance – September 30, 2016 $ -0-

NOTE 6 - STOCKHOLDERS' EQUITY (

NOTE 6 - STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2016
Stockholders' Equity Note [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The following assumptions were used in determining the fair value of employee and vesting non-employee options during the nine months ended September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Risk-free interest rate 1.38% - 1.73 % 1.68% - 2.07 % Dividend yield 0 % 0 % Stock price volatility 129.41%-134.81 % 123.08% -145.24 % Expected life 5 – 9.9 years 5-10 years Weighted average grant date fair value $ 0.94 $ 5.90
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes the stock option activity for the nine months ended September 30, 2016: Shares Weighted-Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 629,628 $ 7.59 4.5 Granted 388,495 $ 1.28 10.0 Canceled/expired Outstanding at September 30, 2016 1,018,123 $ 5.18 5.9 $ 50 Exercisable at September 30, 2016 905,854 $ 5.28 5.5 $ 4
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The following table presents information related to stock options at September 30, 2016: Options Outstanding Options Exercisable Exercise Price Number of Options Weighted Average Remaining Life In Years Exercisable Number of Options $ 0.00-5.00 611,440 7.5 552,169 5.01-12.50 382,675 3.6 329,677 12.51-25.00 15,008 3.5 15,008 25.01-45.00 9,000 3.1 9,000 1,018,123 5.9 905,854
Schedule of Outstanding Warrants [Table Text Block]	The following table summarizes information with respect to outstanding warrants to purchase common stock of the Company, all of which were exercisable, at September 30, 2016: Exercise Price Number Outstanding Expiration Date $ 1.25 $ 117,648 March 2021 2.13 609,756 April 2021 4.75 482,500 Sept/Oct 2020 1,209,904
Schedule of Warrants Activity [Table Text Block]	The following table summarizes the warrant activity for the nine months ended September 30, 2016: Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2016 703,413 $ 4.83 3.5 Grants 727,404 $ 1.99 5.0 Exercised - Forfeitures or expirations (220,913 ) $ 5.00 Outstanding at September 30, 2016 1,209,904 $ 3.09 4.3 $ - Exercisable at September 30, 2016 1,209,904 $ 3.09 4.3 $ -

NOTE 2 - GOING CONCERN AND MA21

NOTE 2 - GOING CONCERN AND MANAGEMENT'S LIQUIDITY PLANS (Details) - USD ($)	1 Months Ended		3 Months Ended	9 Months Ended
	May 31, 2016	Mar. 31, 2016	May 31, 2016	Sep. 30, 2016	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash				$ 431,653
Working Capital				507,393
Net Cash Provided by (Used in) Operating Activities				(1,038,724)	$ (1,190,646)
Proceeds from Issuance or Sale of Equity	$ 988,519	$ 385,310	$ 1,374,000	$ 1,373,829	$ 1,617,738

NOTE 3 - SUMMARY OF SIGNIFICA22

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Customer 1 [Member] | Accounts Receivable [Member] | Credit Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			39.00%		10.00%
Customer 1 [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	58.00%	77.00%	44.00%	53.00%
Customer 2 [Member] | Accounts Receivable [Member] | Credit Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			28.00%		30.00%
Customer 2 [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	27.00%	13.00%	29.00%	28.00%
Customer 3 [Member] | Accounts Receivable [Member] | Credit Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage			19.00%		39.00%
Customer 3 [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Concentration Risk, Percentage	11.00%		15.00%

NOTE 3 - SUMMARY OF SIGNIFICA23

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share - shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	2,228,027	1,285,841
Convertible Debt Securities [Member] | Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	0	71,864
Employee Stock Option [Member] | Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	1,018,123	575,564
Warrant [Member] | Common Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities	1,209,904	638,413

NOTE 4 - FAIR VALUE OF FINANC24

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details)	Feb. 16, 2016	Sep. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%

NOTE 4 - FAIR VALUE OF FINANC25

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	Dec. 31, 2015USD ($)
NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 170,497
Fair Value, Inputs, Level 1 [Member]
NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability
Fair Value, Inputs, Level 2 [Member]
NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability
Fair Value, Inputs, Level 3 [Member]
NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items]
Derivative liability	$ 170,497

NOTE 4 - FAIR VALUE OF FINANC26

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques	Feb. 16, 2016$ / shares	Sep. 30, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Abstract]
Common Stock Closing Price (in Dollars per share)	$ 0.96
Conversion Price per Share (in Dollars per share)	$ 1.1402
Conversion Shares	263,118
Call Option Value (in Dollars per share)	$ 0.2627
Dividend Yield	0.00%	0.00%
Volatility	129.93%
Risk-free Interest Rate	0.42%
Term	156 days

NOTE 4 - FAIR VALUE OF FINANC27

NOTE 4 - FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	9 Months Ended
	Sep. 30, 2016USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract]
Balance – January 1, 2016	$ 170,497
Balance – September 30, 2016	0
Change in fair value of derivative liabilities	(101,381)
Reclassified to equity upon note payoff	$ (69,116)

NOTE 5 - CONVERTIBLE NOTE PAY28

NOTE 5 - CONVERTIBLE NOTE PAYABLE (Details) - USD ($)	Feb. 16, 2016	Dec. 18, 2015	Jul. 20, 2015	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
NOTE 5 - CONVERTIBLE NOTE PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price (in Dollars per share)	$ 1.1402
Derivative Liability							$ 170,497
Repayments of Convertible Debt					$ 300,000	$ 0
Amortization of Debt Discount (Premium)					119,115	$ 96,053
July 2015 Debenture [Member]
NOTE 5 - CONVERTIBLE NOTE PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount		$ 300,000	$ 550,000
Debt Instrument, Term			1 year
Proceeds from Issuance of Debt			$ 415,123
Debt Instrument, Unamortized Discount			$ 50,000				119,115
Debt Instrument, Convertible, Terms of Conversion Feature			At any time commencing one hundred and eighty one days from issuance, the July 2015 Note was convertible into shares of the Company’s common stock at the option of the holder at a conversion price
Debt Instrument, Convertible, Conversion Price (in Dollars per share)			$ 7.6335
Debt Instrument, Payment Terms		delay the guaranteed interest start date by thirty days until February 20, 2016 and to delay the first installment payment by thirty days until February 20, 2016	If the $550,000 principal amount of the July 2015 Note and all accrued but unpaid interest thereof was not paid in full on or before January 16, 2016, the July 2015 Note would have amortized in four equal payments payable on January 20, 2016, February 20, 2016, March 20, 2016 and April 20, 2016. These payments would have been paid (i) in cash at a 120% premium, and/or (ii) in shares of the Company’s common stock at a 20% discount to the average of the three daily volume weighted average prices of the Company’s common stock for the prior three trading days, provided the Company is in compliance with certain equity conditions as defined in the July 2015 Note.
Debt Instrument, Maturity Date			Jan. 16, 2016
Derivative Liability			$ 302,287
Extinguishment of Debt, Amount		$ 250,000
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Gain (Loss) on Debt Modifcation and Conversion Inducement		$ (41,434)
Repayments of Convertible Debt	$ 300,000
Amortization of Debt Discount (Premium)				$ 119,115	$ 119,115
Notes Payable							$ 180,885
July 2015 Debenture [Member] | Minimum [Member]
NOTE 5 - CONVERTIBLE NOTE PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price (in Dollars per share)		$ 7.6335
July 2015 Debenture [Member] | Maximum [Member]
NOTE 5 - CONVERTIBLE NOTE PAYABLE (Details) [Line Items]
Debt Instrument, Convertible, Conversion Price (in Dollars per share)		$ 4.25

NOTE 6 - STOCKHOLDERS' EQUITY29

NOTE 6 - STOCKHOLDERS' EQUITY (Details) - USD ($)

Aug. 22, 2016

May 23, 2016

Apr. 26, 2016

Apr. 22, 2016

Jan. 04, 2016

Jun. 26, 2015

May 31, 2016

Mar. 31, 2016

Sep. 30, 2016

May 31, 2016

Sep. 30, 2015

Sep. 30, 2016

Sep. 30, 2015

Dec. 31, 2015

Jun. 25, 2015

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Stockholders' Equity, Reverse Stock Split

50-for-1

Conversion of Stock, Shares Converted (in Shares)

250,666,631

Conversion of Stock, Shares Issued (in Shares)

5,013,366

Common Stock, Shares Authorized (in Shares)

13,600,000

13,600,000

13,600,000

13,600,000

680,000,000

Stock Issued During Period, Shares, New Issues (in Shares)

609,756

470,591

Share-Based Compensation Arrangement by Share-Based Payment Award, Warrants, Grants in Period, Gross (in Shares)

609,756

117,648

Proceeds from Issuance or Sale of Equity

$ 988,519

$ 385,310

$ 1,374,000

$ 1,373,829

$ 1,617,738

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$ 2.13

$ 1.25

$ 2.13

Warrant Term

5 years

5 years

Payments of Stock Issuance Costs

$ 11,603

Stock Issued During Period, Value, Issued for Services

$ 676,219

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

388,495

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)

$ 1.28

Share Based Compensation Arrangement By Share Based Payment Award Options Grant Date Intrinsic Value

$ 3,787

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term

5 years 328 days

4 years 6 months

Share-based Compensation

$ 583,015

$ 262,823

Private Placement [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

$ 2.13

$ 1.25

$ 2.13

Warrant Term

5 years

5 years

Payments of Stock Issuance Costs

$ 4,692

Class of Warrant or Rights, Granted (in Shares)

609,756

117,648

Private Placement Agent Commision [Member] | Private Placement [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Payments of Stock Issuance Costs

$ 10,000

Investor Relations Services [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Stock Issued During Period, Shares, Issued for Services (in Shares)

60,190

Stock Issued During Period, Value, Issued for Services

$ 80,000

Legal Services [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Stock Issued During Period, Shares, Issued for Services (in Shares)

44,254

Stock Issued During Period, Value, Issued for Services

$ 52,618

Consulting Services [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Stock Issued During Period, Shares, Issued for Services (in Shares)

15,000

Stock Issued During Period, Value, Issued for Services

$ 39,600

Senior Advisor Services [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Stock Issued During Period, Shares, Issued for Services (in Shares)

600,000

Stock Issued During Period, Value, Issued for Services

$ 504,000

Employee Stock Option [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Share-based Compensation by Share-based Payment Award, Options, Forfeiture Rate

0.00%

9.00%

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

5,000

100,000

50,000

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)

$ 0.77

$ 0.90

$ 2.08

Share Based Compensation Arrangement By Share Based Payment Award Options Grant Date Intrinsic Value

$ 78,218

$ 34,061

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights

These options vest quarterly beginning September 30, 2016 through June 30, 2019

These options vest immediately

These options vest quarterly beginning June 30, 2016 through March 31, 2018

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term

10 years

10 years

10 years

Share-based Compensation

$ 69,020

$ 93,925

$ 539,683

$ 262,823

Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options

302,181

$ 302,181

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

324 days

Employee Stock Option [Member] | Chief Executive Officer [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

233,495

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period

10 years

Share Based Compensation Arrangement By Share Based Payment Award Options Grant Date Intrinsic Value

$ 250,000

Employee Stock Option [Member] | Chief Executive Officer [Member] | Options Exercise Price at $1.375 [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

60,000

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)

$ 1.375

Employee Stock Option [Member] | Chief Executive Officer [Member] | Options Exercise Price at $1.25 [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares)

173,495

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share)

$ 1.25

Restricted Stock [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Share-based Compensation

26,000

$ 9

$ 43,333

$ 0

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

9 years 208 days

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized

$ 996,667

$ 996,667

Restricted Stock [Member] | Chief Executive Officer [Member]

NOTE 6 - STOCKHOLDERS' EQUITY (Details) [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)

500,000

Stock Issued During Period, Value, Restricted Stock Award, Gross

$ 1,040,000

NOTE 6 - STOCKHOLDERS' EQUITY

NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions - $ / shares	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Dividend yield	0.00%	0.00%
Weighted average grant date fair value (in Dollars per share)	$ 0.94	$ 5.90
Minimum [Member]
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate	1.38%	1.68%
Stock price volatility	129.41%	123.08%
Expected life	5 years	5 years
Maximum [Member]
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Line Items]
Risk-free interest rate	1.73%	2.07%
Stock price volatility	134.81%	145.24%
Expected life	9 years 328 days	10 years

NOTE 6 - STOCKHOLDERS' EQUITY31

NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Stock Options, Activity - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Options Outstanding	1,018,123	629,628
Options Outstanding, Weighted Average Exercise Price	$ 5.18	$ 7.59
OptionsOutstanding, Weighted Average Remaining Contractual Term	5 years 328 days	4 years 6 months
Options Outstanding, Aggregate Intrinsic Value	$ 50	$ 0
Exercisable at September 30, 2016	905,854
Exercisable at September 30, 2016	$ 5.28
Exercisable at September 30, 2016	5 years 6 months
Exercisable at September 30, 2016	$ 4
Granted	388,495
Granted	$ 1.28
Granted	10 years
Granted	$ 0

NOTE 6 - STOCKHOLDERS' EQUITY32

NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Options	1,018,123
Options Exercisable, Weighted Average Remaining Life in Years	5 years 328 days
Exercisable Number of Options	905,854
Exercise Price Range $0.00 - $5.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit (in Dollars per share) | $ / shares	$ 0
Options Outstanding, Number of Options	611,440
Options Exercisable, Weighted Average Remaining Life in Years	7 years 6 months
Exercise Price, Upper Limit (in Dollars per share) | $ / shares	$ 5
Exercisable Number of Options	552,169
Exercise Price Range $5.01 - $12.50 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit (in Dollars per share) | $ / shares	$ 5.01
Options Outstanding, Number of Options	382,675
Options Exercisable, Weighted Average Remaining Life in Years	3 years 219 days
Exercise Price, Upper Limit (in Dollars per share) | $ / shares	$ 12.50
Exercisable Number of Options	329,677
Exercise Price Range $12.51 - $25.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit (in Dollars per share) | $ / shares	$ 12.51
Options Outstanding, Number of Options	15,008
Options Exercisable, Weighted Average Remaining Life in Years	3 years 6 months
Exercise Price, Upper Limit (in Dollars per share) | $ / shares	$ 25
Exercisable Number of Options	15,008
Exercise Price Range $25.01 - $45.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercise Price, Lower Limit (in Dollars per share) | $ / shares	$ 25.01
Options Outstanding, Number of Options	9,000
Options Exercisable, Weighted Average Remaining Life in Years	3 years 36 days
Exercise Price, Upper Limit (in Dollars per share) | $ / shares	$ 45
Exercisable Number of Options	9,000

NOTE 6 - STOCKHOLDERS' EQUITY33

NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Outstanding Warrants - $ / shares	9 Months Ended
	Sep. 30, 2016	May 31, 2016	Mar. 31, 2016
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Outstanding Warrants [Line Items]
Warrant Exercise Price (in Dollars per share)		$ 2.13	$ 1.25
Number of Warrants Outstanding	1,209,904
Warrants Exercisable at $1.25 [Member]
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Outstanding Warrants [Line Items]
Warrant Exercise Price (in Dollars per share)	$ 1.25
Number of Warrants Outstanding	117,648
Warrant Expiration Date	March 2,021
Warrants Exercisable at $2.13 [Member]
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Outstanding Warrants [Line Items]
Warrant Exercise Price (in Dollars per share)	$ 2.13
Number of Warrants Outstanding	609,756
Warrant Expiration Date	April 2,021
Warrants Exercisable at $4.75 [Member]
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Outstanding Warrants [Line Items]
Warrant Exercise Price (in Dollars per share)	$ 4.75
Number of Warrants Outstanding	482,500
Warrant Expiration Date	Sept/Oct 2020

NOTE 6 - STOCKHOLDERS' EQUITY34

NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Warrants Activity - USD ($)	1 Months Ended		9 Months Ended	12 Months Ended
	May 31, 2016	Mar. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Warrants Activity [Line Items]
Warrants Outstanding			1,209,904
Warrants Outstanding, Weighted-Average Exercise Price	$ 2.13	$ 1.25
Grants	609,756	117,648
Warrant [Member]
NOTE 6 - STOCKHOLDERS' EQUITY (Details) - Schedule of Warrants Activity [Line Items]
Warrants Outstanding			1,209,904	703,413
Warrants Outstanding, Weighted-Average Exercise Price			$ 3.09	$ 4.83
Warrants Outstanding, Weighted-Average Remaining Contractual Term			4 years 109 days	3 years 6 months
Warrants Outstanding, Aggregate Intrinsic Value			$ 0	$ 0
Exercisable at September 30, 2016			1,209,904
Exercisable at September 30, 2016			$ 3.09
Exercisable at September 30, 2016			4 years 109 days
Exercisable at September 30, 2016			$ 0
Grants			727,404
Grants			$ 1.99
Grants			5 years
Exercised			0
Exercised			$ 0
Forfeitures or expirations			(220,913)
Forfeitures or expirations			$ 5

NOTE 7 - RELATED PARTY TRANSA35

NOTE 7 - RELATED PARTY TRANSACTIONS (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2016	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Payments of Stock Issuance Costs	$ 11,603
Outsourced Accounting Services [Member] | Affiliated Entity [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party		$ 9,250	$ 11,750	$ 26,250	$ 25,250
Due to Related Parties		7,000	9,500	7,000	9,500
Capital Market Advisory Services [Member] | Affiliated Entity [Member]
NOTE 7 - RELATED PARTY TRANSACTIONS (Details) [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party			$ 30,000	80,000	$ 90,000
Due to Related Parties		$ 0		0
Payments of Stock Issuance Costs				$ 10,000

NOTE 9 - SUBSEQUENT EVENTS (Det

NOTE 9 - SUBSEQUENT EVENTS (Details)	Nov. 02, 2016shares	Oct. 10, 2016$ / sharesshares	Aug. 22, 2016$ / sharesshares	May 23, 2016$ / sharesshares	Apr. 22, 2016$ / sharesshares	Sep. 30, 2016$ / sharesshares
NOTE 9 - SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross						388,495
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares						$ 1.28
Investor Relations Services [Member]
NOTE 9 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services						60,190
Investor Relations Services [Member] | Subsequent Event [Member]
NOTE 9 - SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Issued for Services	50,000
Employee Stock Option [Member]
NOTE 9 - SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			5,000	100,000	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights			These options vest quarterly beginning September 30, 2016 through June 30, 2019	These options vest immediately	These options vest quarterly beginning June 30, 2016 through March 31, 2018
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares			$ 0.77	$ 0.90	$ 2.08
Employee Stock Option [Member] | Subsequent Event [Member]
NOTE 9 - SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		300,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights		These options vest quarterly over two years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		10 years
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in Dollars per share) | $ / shares		$ 0.78
Employee Stock Option [Member] | Issued to Each Board Member [Member] | Subsequent Event [Member]
NOTE 9 - SUBSEQUENT EVENTS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		100,000
Number of Directors		3