Spindle (SPDL) 10-Q 12 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Sep. 30, 2014
Document and Entity Information	'
Entity Registrant Name	'SPINDLE, INC.
Document Type	'10-Q
Document Period End Date	30-Sep-14
Amendment Flag	'false
Entity Central Index Key	'0001403802
Current Fiscal Year End Date	'--12-31
Entity Common Stock, Shares Outstanding	39,755,273
Entity Filer Category	'Smaller Reporting Company
Entity Current Reporting Status	'Yes
Entity Voluntary Filers	'No
Entity Well-known Seasoned Issuer	'No
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q3

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash	$133,045	$700,323
Restricted cash	20,000	20,000
Accounts receivable, net	75,950	171,696
Prepaid Expenses and current deposits	299,837	168,816
Inventory	109,290	61,050
Total current assets	638,122	1,121,885
Fixed assets, net	23,451	27,370
Other assets	'	'
License agreements, net	81,442	116,346
Domain names, net	75,782	73,790
Capitalized software costs, net	1,530,762	1,240,632
Residual contract revenue	478,801	589,294
Deposits	10,500	12,342
Goodwill	5,976,198	2,679,970
Total other assets	8,153,485	4,712,374
Total assets	8,815,058	5,861,629
Current liabilities	'	'
Accounts payable and accrued liabilities	671,470	533,564
Accrued liabilities - related party	310,008	129,351
Notes payable - related party, net	171,719	143,442
Total current liabilities	1,153,197	806,357
Total liabilities	1,153,197	806,357
Stockholders' equity	'	'
Preferred stock, value	'	'
Common stock, value	39,755	32,663
Common stock payable	729	662
Additional paid-in capital	19,415,400	11,401,078
Unamortized equity compensation	'	-48,736
Accumulated deficit	-11,794,023	-6,330,395
Total stockholders' equity	7,661,861	5,055,272
Total liabilities and stockholders' equity	$8,815,058	$5,861,629

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Balance Sheets	'	'
Allowance, accounts receivable	$9,250	$10,967
Accumulated depreciation, fixed assets	9,444	5,525
Accumulated amortization, license agreements	151,251	116,347
Accumulated amortization, domain names	75,782	1,210
Accumulated amortization, software development	479,646	199,646
Accumulated amortization, residual contract revenue	110,493	'
Debt discount, notes payable	$443	$8,358
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	50,000,000	50,000,000
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	39,755,273	32,663,065
Common stock, shares outstanding	39,755,273	32,663,065
Common shares payable, unissued	729,000	662,200

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement	'	'	'	'
Sales income	$200,478	$278,021	$676,351	$983,166
Cost of sales	50,677	135,801	243,683	368,336
Gross profit	149,801	142,220	432,668	614,830
Expenses:	'	'	'	'
Depreciation and amortization	152,809	112,164	437,324	159,086
Promotional and marketing	21,425	18,043	90,879	43,094
Consulting	353,397	162,784	1,593,784	520,945
Salaries and wages	569,900	314,142	2,303,200	1,128,893
Director fees	44,839	26,505	129,839	79,515
Professional fees	79,641	140,653	851,385	554,120
General and administrative expenses	63,193	111,510	488,278	397,087
Total operating expenses	1,285,204	885,501	5,894,689	2,882,740
Net operating income (loss)	-1,135,403	-743,281	-5,462,021	-2,267,910
Other income (expense)	'	'	'	'
Interest income	'	1,947	'	3,882
Interest expense	'	-1,517	'	-4,521
Interest expense - related party	-338	-4,176	-1,606	-12,236
Total other income (expense)	-338	-3,746	-1,606	-12,875
Loss before provision for income taxes	-1,135,741	-747,027	-5,463,627	-2,280,785
Provision for income taxes	'	'	'	'
Net (loss)	($1,135,741)	($747,027)	($5,463,627)	($2,280,785)
Weighted average number of common shares outstanding - basic and diluted	38,922,980	26,317,700	37,682,150	-24,454,806
Net (loss) per share - basic and diluted	($0.03)	($0.03)	($0.14)	($0.09)

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Operating activities	'	'
Net Loss	($5,463,627)	($2,280,785)
Adjustments to reconcile net loss to net cash (used) by operating activities:	'	'
Shares issued for services	1,710,553	286,965
Shares issued for officer compensation	586,725	'
Depreciation and amortization	437,324	159,086
Amortization of debt discounts - related party	2,611	11,161
Share based compensation expense	447,805	210,686
(Decrease) increase in allowance for doubtful accounts	-1,717	66,423
Changes in operating assets and liabilities:	'	'
Decrease (increase) in accounts receivable	97,462	-149,400
Decrease in prepaid expenses	128,271	30,814
(Increase) in inventory	-48,240	'
(Increase) decrease in interest receivable	'	-6,679
(Increase) in deposits and other assets	1,842	-3,500
(Decrease) increase in accounts payable and accrued expenses	303,888	417,871
(Decrease) increase in expenses - related party	166,341	'
Increase in accrued interest	'	4,522
Increase (decrease) in accrued interest - related party	-5,019	3,666
Net cash (used in) operating activities	-1,635,781	-1,252,170
Cash flows from investing activities	'	'
Purchase of fixed assets	'	9,016
Acquisition of intellectual property	501,367	'
Additions to capitalized software development	370,130	336,438
Net cash (used in) investing activities	-871,497	-345,454
Cash flows from financing activities	'	'
Payments on notes payable	'	27,566
Net proceeds (payments) for notes payable- related party	45,000	-100,000
Proceeds from sale of common stock	1,895,000	1,732,322
Net cash provided by financing activities	1,940,000	1,604,756
Net increase (decrease) in cash	-567,278	7,132
Cash - beginning of the period	700,323	111,584
Cash - ending of the period	133,045	118,716
Supplemental disclosures:	'	'
Interest paid	'	'
Income taxes paid	'	'
Non-cash transactions:	'	'
Shares issued for services	1,710,553	286,965
Shares issued for officer compensation	586,725	'
Shares issued for prepaid expenses	259,292	'
Shares issued for accounts payable	165,979	'
Shares issued for acquisitions	3,004,861	3,132,500
Options issued for share based compensation expense	392,605	210,686
Shares issued for share based compensation expense	$55,200	'

Basis_of_Presentation

Basis of Presentation	3 Months Ended
	Sep. 30, 2014
Notes	'
Basis of Presentation	'
	NOTE 1 - BASIS OF PRESENTATION
	The interim condensed consolidated financial statements included herein, presented in accordance with United States generally accepted accounting principles and stated in US dollars, have been prepared by the Company, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “Commission”).  Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.
	These statements reflect all adjustments, consisting of normal recurring adjustments, which, in the opinion of management, are necessary for fair presentation of the information contained therein.  It is suggested that these interim condensed consolidated financial statements be read in conjunction with the financial statements of the Company for the year ended December 31, 2013 and notes thereto included in the Company's Annual Report on Form 10-K.  The Company follows the same accounting policies in the preparation of interim reports.
	Results of operations for the interim periods are not indicative of annual results.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2014
Notes	'
Summary of Significant Accounting Policies	'
	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Cash and cash equivalents
	For purpose of the statements of cash flows, the Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less.
	Concentration of credit risk
	The Company primarily transacts its business with one financial institution. The amount on deposit in that one institution may from time to time exceed the federally-insured limit.
	Use of estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenues and expenses during the reporting period.  Actual results could differ from those estimates.
	Income taxes
	The Company accounts for its income taxes under the provisions of ASC Topic 740, “Income Taxes.” The method of accounting for income taxes under ASC 740 is an asset and liability method. The asset and liability method requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between tax bases and financial reporting bases of other assets and liabilities.
	Revenue recognition
	Revenue is derived on a per message/notification basis through the Company’s patented technologies and a modular, adaptable platform designed to create multi-channel messaging gateways for all types of connected devices. The Company also earns revenue for services, such as programming, licensure on Software as a Service (“SaaS”) basis, and on a performance basis, such as when a client acquires a new customer through our platform. Revenue is recognized in accordance with Staff Accounting Bulletin (“SAB”) No. 101, “Revenue Recognition in Financial Statements,” as revised by SAB No. 104. As such, the Company recognizes revenue when persuasive evidence of an arrangement exists, title transfer has occurred, the price is fixed or readily determinable, and collectability is probable. Sales are recorded net of sales discounts.
	Accounts receivable
	Accounts receivable is reported at the customers’ outstanding balances, less any allowance for doubtful accounts.  Interest is not accrued on overdue accounts receivable.
	Allowance for doubtful accounts
	An allowance for doubtful accounts on accounts receivable is charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses.  Management determines the adequacy of the allowance based on historical write-off percentages and information collected from individual customers.  Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired.
	Property and equipment
	Property and equipment are stated at cost.  Major renewals and improvements are charged to the asset accounts while replacements, maintenance and repairs that do not improve or extend the lives of the respective assets are expensed.  At the time property and equipment are retired or otherwise disposed of, the asset and related accumulated depreciation accounts are relieved of the applicable amounts.  Gains or losses from retirements or sales are credited or charged to income.
	Depreciation is computed on the straight-line and accelerated methods for financial reporting and income tax reporting purposes based upon the following estimated useful lives:
	Computer software	3 years
	Computer hardware	5 years
	Office furniture	7 years
	Long-lived assets
	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.”  ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate.  The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition.  If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value.  The Company determined that none of its long-term assets at September 30, 2014 were impaired.
	Capitalized software development costs
	The Company capitalizes internal software development costs subsequent to establishing technological feasibility of a software application. Capitalized software development costs represent the costs associated with the internal development of the Company’s software applications. Amortization of such costs is recorded on a software application-by-application basis, based on the greater of the proportion of current year sales to total of current and estimated future sales for the applications or the straight-line method over the remaining estimated useful life of the software application. The Company continually evaluates the recoverability of capitalized software costs and will charge to operations amounts that are deemed unrecoverable for projects it abandons.
	Stock-based compensation
	The Company accounts for stock-based payments to employees in accordance with ASC 718, “Stock Compensation” (“ASC 718”).  Stock-based payments to employees include grants of stock, grants of stock options and issuance of warrants that are recognized in the consolidated statement of operations based on their fair values at the date of grant.
	The Company accounts for stock-based payments to non-employees in accordance with ASC 505-50, “Equity-Based Payments to Non-Employees.”  Stock-based payments to non-employees include grants of stock, grants of stock options and issuances of warrants that are recognized in the consolidated statement of operations based on the value of the vested portion of the award over the requisite service period as measured at its then-current fair value as of each financial reporting date. The Company calculates the fair value of option grants and warrant issuances utilizing the Binomial pricing model.  The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest.  ASC 718 requires forfeitures to be estimated at the time stock options are granted and warrants are issued to employees and non-employees, and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.  The term “forfeitures” is distinct from “cancellations” or “expirations” and represents only the unvested portion of the surrendered stock option or warrant.
	The Company estimates forfeiture rates for all unvested awards when calculating the expense for the period.  In estimating the forfeiture rate, the Company monitors both stock option and warrant exercises as well as employee termination patterns.  The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on compensation under ASC Topic 505-50, In accordance with ASC 505-50, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using the Binomial or Black-Scholes option-pricing models, whereby compensation cost is the excess of the fair value of the award as determined by the pricing model at the grant date or other measurement date over the amount that must be paid to acquire the stock.
	Loss per share
	The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, "Earnings per Share." Basic earnings (loss) per share is computed by dividing income (loss) available to common shareholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted earnings (loss) per share has not been presented since the effect of the assumed conversion of warrants and debt to purchase common shares would have an anti-dilutive effect. Potential common shares as of September 30, 2014 that have been excluded from the computation of diluted net loss per share amounted to 4,343,500 shares and include 250,000 warrants and 4,093,500 options. Of the 4,343,500 potential common shares at September 30, 2014, 1,770,556 had not vested.
	Recent accounting pronouncements
	The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.
	In August 2014, The FASB issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40).” ASU 2014-15 provides guidance for disclosure of uncertainties about an entity’s ability to continue as a going concern. In doing so, management will need to perform an evaluation at each interim and annual reporting period to determine whether or not there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. If these conditions exist, the entity should evaluate whether the doubt is mitigated by management’s plans or events and should make such required disclosures. This guidance will be effective for the Company for its interim reporting for the quarter ended March 31, 2017.

Going_Concern

Going Concern	3 Months Ended
	Sep. 30, 2014
Notes	'
Going Concern	'
	NOTE 3 - GOING CONCERN
	The accompanying financial statements have been prepared assuming the Company will continue as a going concern.  As shown in the accompanying financial statements, the Company has incurred a net loss of ($1,135,741) and ($5,463,627) for the three and nine months ended September 30, 2014, respectively, and has an accumulated deficit of ($11,794,023).
	In order to continue as a going concern, the Company will need, among other things, additional capital resources.  The Company is significantly dependent upon its ability to secure equity and/or additional debt financing.  There are no assurances that the Company will be successful and without sufficient financing it would be unlikely for the Company to continue as a going concern.
	The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.  These conditions raise substantial doubt about the Company's ability to continue as a going concern.  These financial statements do not include any adjustments that might arise from this uncertainty.

Accounts_Receivable_Disclosure

Accounts Receivable Disclosure	3 Months Ended
	Sep. 30, 2014
Notes	'
Accounts Receivable Disclosure	'
	NOTE 4. ACCOUNTS RECEIVABLE
	Accounts receivable consist of the following:
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Due from customers	$	85,200	$	182,663
	Less allowance for bad debts		-9,250		-10,967
	Total accounts receivable, net	$	75,950	$	171,696

Prepaid_Expenses_and_Deposits_

Prepaid Expenses and Deposits, Note	3 Months Ended
	Sep. 30, 2014
Notes	'
Prepaid Expenses and Deposits, Note	'
	NOTE 5 - PREPAID EXPENSES AND DEPOSITS
	On January 23, 2013, the Company entered into a public relations consulting agreement for a term of two years. In accordance with the terms of the agreement, the Company issued 500,000 fully vested shares of common stock on the date of agreement and an additional 340,000 shares during the remainder of 2013. The fair value of the complete grant totaled $420,000 and the first phase of the agreement has been completed. The Company renewed the agreement in early 2014, and as of September 30, 2014, has issued 700,000 shares for the annual agreement period at a fair value of $619,500. As a result, $192,500 and $360,208 were recorded to consulting expense related to the service for the three and nine months ended September 30, 2014 respectively. The remaining prepaid balance at September 30, 2014 totaled $259,292.

Fixed_Assets_Disclosure

Fixed Assets Disclosure	3 Months Ended
	Sep. 30, 2014
Notes	'
Fixed Assets Disclosure	'
	NOTE 6 - FIXED ASSETS
	Fixed assets consisted of the following at:
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Office furniture & equipment	$	32,895	$	32,895
	Less: accumulated depreciation		-9,444		-5,525
	Total fixed assets, net	$	23,451	$	27,370

Capitalized_Software_Costs_and

Capitalized Software Costs and Intellectual Property	3 Months Ended
	Sep. 30, 2014
Notes	'
Capitalized Software Costs and Intellectual Property	'
	NOTE 7 - CAPITALIZED SOFTWARE COSTS AND INTELLECTUAL PROPERTY
	Capitalized software costs and license agreements consisted of the following at:
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Capitalized software costs	$	2,010,408	$	1,440,278
	Less: accumulated amortization		-479,646		-199,646
	Net capitalized software costs		1,530,762		1,240,632
	License agreements		232,693		232,693
	Less: accumulated depreciation		-151,251		-116,347
	Net licenses		81,442		116,346
	Total intellectual property, net	$	1,612,204	$	1,356,978

Domain_Names_Disclosure

Domain Names Disclosure	3 Months Ended
	Sep. 30, 2014
Notes	'
Domain Names Disclosure	'
	NOTE 8 - DOMAIN NAMES
	Domain names consisted of the following at:
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Domain names	$	85,000	$	75,000
	Less: accumulated amortization		-9,218		-1,210
	Total domain names, net	$	75,782	$	73,790

Residual_Contracts_Disclosure

Residual Contracts Disclosure	3 Months Ended
	Sep. 30, 2014
Notes	'
Residual Contracts Disclosure	'
	NOTE 9 - RESIDUAL CONTRACTS
	On December 31, 2012, the Company acquired the residual income stream of Parallel Solutions Inc. (PSI). This revenue is perpetual, provided that the vendor’s contract with PSI is not terminated. The calculations for the value associated with anticipated new income resulting from the acquired PSI residual contracts was determined based on PSI’s residual revenue stream for the period from November of 2011 to October 2012 of $535,722 and historical PSI’s termination rates of nil. The Company used the lowest industry standard multiple of (1.1) to determine the fair value of the contractual revenue stream of the date of acquisition which was estimated to be $589,294. During the nine months ended September 30, 2014, management reviewed the carrying amount of the asset and determined as a result of diversification in the Company’s business model due to its acquisitions, that the previously estimated indefinite life be revised to reflect the Company’s future business development goals. The Company estimated a finite remaining useful life of forty-eight months and has recorded amortization expense as of September 30, 2014 as follows:
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Residual contracts	$	589,294	$	589,294
	Less: accumulated amortization		-110,493		-
	Total residual contracts, net	$	478,801	$	589,294

Notes_Payable_Related_Party_No

Notes Payable - Related Party, Note	3 Months Ended
	Sep. 30, 2014
Notes	'
Notes Payable - Related Party, Note	'
	NOTE 10 - NOTES PAYABLE - RELATED PARTY
	On December 15, 2011, the Company issued a Promissory Note (“Note”) to a director of the Company formalizing various advances previously received from the director in the amount of $51,300 and allowing for future advances of up to $250,000. The note is non-interest bearing, unsecured and matures on December 15, 2014. The Company imputed interest at a rate of 2% per annum and recorded a discount in the amount of $10,640. In connection with one of the previous advances in the amount of $25,000, the Company issued warrants to purchase up to 250,000 shares of the Company’s common stock at a price per share of $1.00 resulting in an additional discount of $17,709. The total discount attributable to the Note totaled $28,349 and is being amortized to interest expense over the term of the note. During the nine months ended September 30, 2014, the Company repaid $55,000 of the loan.
	During the nine months ended September 30, 2014, the Company recorded a $100,000 note payable to a director of the Company. The note is non-interest bearing and unsecured. The Company imputed interest at a rate of 2% per annum and recorded a discount in the amount of $110.
	During the three and nine months ended September 30, 2014, respectively, interest expense of $338 and $1,606 related to amortization of the discount and interest on the unpaid notes was recorded.

Stockholders_Equity_Note

Stockholders' Equity, Note	3 Months Ended
	Sep. 30, 2014
Notes	'
Stockholders' Equity, Note	'
	NOTE 11 - STOCKHOLDERS’ EQUITY
	The Company is authorized to issue up to 300,000,000 shares of common stock, par value $0.001.
	During the nine months ended September 30, 2014, the Company authorized the issuance of 3,790,000 shares of its common stock for cash proceeds totaling $1,895,000. As of September 30, 2014, 300,000 of these shares were unissued.
	During the nine months ended September 30, 2014, the Company issued a total of 1,170,853 shares of common stock to various individuals and companies for services valued at $1,558,500. As of September 30, 2014, 365,853 of these shares were unissued. Additionally, the Company also canceled 50,000 shares previously issued for consulting services in 2012 for services valued at $4,000.
	During the nine months ended September 30, 2014, the Company issued 322,958 shares of its common stock as payment for previously accrued legal fees. The estimated fair value of these shares totaled $581,324. Of the total fair value, $161,479 has been recorded as a reduction to accounts payable and $419,845 was recognized as additional paid-in-capital and professional fees expense for the excess of the fair value.
	During the nine months ended September 30, 2014, the Company authorized the issuance of 243,490 shares of common stock valued at $572,225 to the Chief Executive Officer as compensation for services and bonus.  As of September 30, 2014 23,490 of these shares were unissued.
	During the nine months ended September 30, 2014, the Company authorized the issuance of 10,000 shares of common stock valued at $14,500 to the Chief Financial Officer as compensation for services.  As of September 30, 2014 these shares were unissued.
	During the nine months ended September 30, 2014, the Company authorized the issuance of 30,000 shares of common stock valued at $55,200 to an employee as compensation for services.  As of September 30, 2014 these shares were unissued.
	On January 3, 2014, the Company authorized the issuance of 1,642,000 shares with an estimated fair value of $3,004,861 in connection with an asset acquisition. The Company issued 1,445,000 shares at closing (see Note 13). As of September 30, 2014, 197,052 shares remain in escrow.

Warrants_and_Options_Disclosur

Warrants and Options Disclosure	3 Months Ended
	Sep. 30, 2014
Notes	'
Warrants and Options Disclosure	'
	NOTE 12 - WARRANTS AND OPTIONS
	On November 14, 2011, the Company issued warrants to purchase shares of the Company’s common stock to a related-party in conjunction with a promissory note.  The warrant holder was granted the right to purchase 250,000 shares of common stock of the Company for an aggregate purchase price of $250,000 or $1.00 per share.  The aggregate fair value of the warrants totaled $387,500 based on the Black Scholes Merton pricing model using the following estimates: 2.75% risk free rate, 65% volatility and expected life of the warrants of 10 years.
	The following is a summary of the status of all of the Company’s stock warrants and options as of September 30, 2014:
		Number of Warrants	Weighted-Average
		and Options	Exercise Price
	Outstanding at December 31, 2012	2,515,000	$	0.549
	Granted	322,000		-
	Exercised	-		-
	Forfeited/Cancelled	-238,500		-
	Outstanding at December 31, 2013	2,598,500	$	0.549
	Granted	2,687,500		-
	Exercised	-		-
	Forfeited/Cancelled	-942,500		-
	Outstanding at September 30, 2014	4,343,500	$	0.529
	Exercisable at September 30, 2014	2,572,944	$	0.549

Business_Acquisitions_Note

Business Acquisitions, Note	3 Months Ended
	Sep. 30, 2014
Notes	'
Business Acquisitions, Note	'
	NOTE 13 - BUSINESS ACQUISITION
	On January 3, 2014, (the “Closing Date”), the Company acquired substantially all of the assets of Yowza International Inc. (renamed Y Dissolution, Inc.) (“Yowza!!) used in connection with its business of providing retail coupons through a mobile application, and assumed certain liabilities of Yowza!! in an amount equal to $15,000 for consideration equal to (1) $500,000 in cash paid to Yowza!! and certain creditors and holders of outstanding promissory notes issued by Yowza!! and (2) an aggregate of 1,642,000 unregistered shares of our common stock (the “Aggregate Share Consideration”), issuable to the holders of Yowza!!’s outstanding capital stock. Ten percent of the Aggregate Share Consideration is issuable to certain executive management members and advisors of Yowza!! in accordance with consulting or employment agreements and subject to certain vesting provisions. In addition, an aggregate of 197,052 shares of common stock (the “Indemnification Escrow”), representing approximately 12% of the Aggregate Share Consideration, has been deposited in escrow for a period of one year from the Closing Date. The Indemnification Escrow is available to compensate Spindle pursuant to the indemnification obligations of Yowza!! under the Asset Purchase Agreement, and for any necessary accounts receivable adjustment after the Closing Date in the event Spindle is unable to collect the acquired outstanding accounts receivable of Yowza!! within 120 days after the Closing Date.

Subsequent_Events

Subsequent Events	3 Months Ended
	Sep. 30, 2014
Notes	'
Subsequent Events	'
	NOTE 14 - SUBSEQUENT EVENTS
	The Company’s management has reviewed all material events through the date of this report in accordance with ASC 855-10, and believes there are no material subsequent events to report.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies: Cash and Cash Equivalents, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Cash and Cash Equivalents, Policy	'
	Cash and cash equivalents
	For purpose of the statements of cash flows, the Company considers cash and cash equivalents to include all stable, highly liquid investments with maturities of three months or less.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies: Concentration of Credit Risk (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Concentration of Credit Risk	'
	Concentration of credit risk
	The Company primarily transacts its business with one financial institution. The amount on deposit in that one institution may from time to time exceed the federally-insured limit.

Summary_of_Significant_Account3

Summary of Significant Accounting Policies: Use of Estimates (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Use of Estimates	'
	Use of estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Summary_of_Significant_Account4

Summary of Significant Accounting Policies: Income Taxes, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Income Taxes, Policy	'
	Income taxes
	The Company accounts for its income taxes under the provisions of ASC Topic 740, “Income Taxes.” The method of accounting for income taxes under ASC 740 is an asset and liability method. The asset and liability method requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of temporary differences between tax bases and financial reporting bases of other assets and liabilities.

Summary_of_Significant_Account5

Summary of Significant Accounting Policies: Revenue Recognition (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Revenue Recognition	'
	Revenue recognition
	Revenue is derived on a per message/notification basis through the Company’s patented technologies and a modular, adaptable platform designed to create multi-channel messaging gateways for all types of connected devices. The Company also earns revenue for services, such as programming, licensure on Software as a Service (“SaaS”) basis, and on a performance basis, such as when a client acquires a new customer through our platform. Revenue is recognized in accordance with Staff Accounting Bulletin (“SAB”) No. 101, “Revenue Recognition in Financial Statements,” as revised by SAB No. 104. As such, the Company recognizes revenue when persuasive evidence of an arrangement exists, title transfer has occurred, the price is fixed or readily determinable, and collectability is probable. Sales are recorded net of sales discounts.

Summary_of_Significant_Account6

Summary of Significant Accounting Policies: Accounts Receivable, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Accounts Receivable, Policy	'
	Accounts receivable
	Accounts receivable is reported at the customers’ outstanding balances, less any allowance for doubtful accounts.  Interest is not accrued on overdue accounts receivable.

Summary_of_Significant_Account7

Summary of Significant Accounting Policies: Allowance For Doubtful Accounts, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Allowance For Doubtful Accounts, Policy	'
	Allowance for doubtful accounts
	An allowance for doubtful accounts on accounts receivable is charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses.  Management determines the adequacy of the allowance based on historical write-off percentages and information collected from individual customers.  Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired.

Summary_of_Significant_Account8

Summary of Significant Accounting Policies: Property and Equipment, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Property and Equipment, Policy	'
	Property and equipment
	Property and equipment are stated at cost.  Major renewals and improvements are charged to the asset accounts while replacements, maintenance and repairs that do not improve or extend the lives of the respective assets are expensed.  At the time property and equipment are retired or otherwise disposed of, the asset and related accumulated depreciation accounts are relieved of the applicable amounts.  Gains or losses from retirements or sales are credited or charged to income.
	Depreciation is computed on the straight-line and accelerated methods for financial reporting and income tax reporting purposes based upon the following estimated useful lives:
	Computer software	3 years
	Computer hardware	5 years
	Office furniture	7 years

Summary_of_Significant_Account9

Summary of Significant Accounting Policies: Long-lived Assets, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Long-lived Assets, Policy	'
	Long-lived assets
	The Company accounts for its long-lived assets in accordance with Accounting Standards Codification (“ASC”) Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.”  ASC Topic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate.  The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition.  If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value.  The Company determined that none of its long-term assets at September 30, 2014 were impaired.

Recovered_Sheet1

Summary of Significant Accounting Policies: Capitalized Software Development Costs, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Capitalized Software Development Costs, Policy	'
	Capitalized software development costs
	The Company capitalizes internal software development costs subsequent to establishing technological feasibility of a software application. Capitalized software development costs represent the costs associated with the internal development of the Company’s software applications. Amortization of such costs is recorded on a software application-by-application basis, based on the greater of the proportion of current year sales to total of current and estimated future sales for the applications or the straight-line method over the remaining estimated useful life of the software application. The Company continually evaluates the recoverability of capitalized software costs and will charge to operations amounts that are deemed unrecoverable for projects it abandons.

Recovered_Sheet2

Summary of Significant Accounting Policies: Stock-based Compensation, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Stock-based Compensation, Policy	'
	Stock-based compensation
	The Company accounts for stock-based payments to employees in accordance with ASC 718, “Stock Compensation” (“ASC 718”).  Stock-based payments to employees include grants of stock, grants of stock options and issuance of warrants that are recognized in the consolidated statement of operations based on their fair values at the date of grant.
	The Company accounts for stock-based payments to non-employees in accordance with ASC 505-50, “Equity-Based Payments to Non-Employees.”  Stock-based payments to non-employees include grants of stock, grants of stock options and issuances of warrants that are recognized in the consolidated statement of operations based on the value of the vested portion of the award over the requisite service period as measured at its then-current fair value as of each financial reporting date. The Company calculates the fair value of option grants and warrant issuances utilizing the Binomial pricing model.  The amount of stock-based compensation recognized during a period is based on the value of the portion of the awards that are ultimately expected to vest.  ASC 718 requires forfeitures to be estimated at the time stock options are granted and warrants are issued to employees and non-employees, and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.  The term “forfeitures” is distinct from “cancellations” or “expirations” and represents only the unvested portion of the surrendered stock option or warrant.
	The Company estimates forfeiture rates for all unvested awards when calculating the expense for the period.  In estimating the forfeiture rate, the Company monitors both stock option and warrant exercises as well as employee termination patterns.  The resulting stock-based compensation expense for both employee and non-employee awards is generally recognized on compensation under ASC Topic 505-50, In accordance with ASC 505-50, the cost of stock-based compensation is measured at the grant date based on the value of the award and is recognized over the vesting period. The value of the stock-based award is determined using the Binomial or Black-Scholes option-pricing models, whereby compensation cost is the excess of the fair value of the award as determined by the pricing model at the grant date or other measurement date over the amount that must be paid to acquire the stock.

Recovered_Sheet3

Summary of Significant Accounting Policies: Loss Per Share, Policy (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Loss Per Share, Policy	'
	Loss per share
	The Company reports earnings (loss) per share in accordance with ASC Topic 260-10, "Earnings per Share." Basic earnings (loss) per share is computed by dividing income (loss) available to common shareholders by the weighted average number of common shares available. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted earnings (loss) per share has not been presented since the effect of the assumed conversion of warrants and debt to purchase common shares would have an anti-dilutive effect. Potential common shares as of September 30, 2014 that have been excluded from the computation of diluted net loss per share amounted to 4,343,500 shares and include 250,000 warrants and 4,093,500 options. Of the 4,343,500 potential common shares at September 30, 2014, 1,770,556 had not vested.

Recovered_Sheet4

Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	3 Months Ended
	Sep. 30, 2014
Policies	'
Recent Accounting Pronouncements	'
	Recent accounting pronouncements
	The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change.
	In August 2014, The FASB issued Accounting Standards Update (“ASU”) No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40).” ASU 2014-15 provides guidance for disclosure of uncertainties about an entity’s ability to continue as a going concern. In doing so, management will need to perform an evaluation at each interim and annual reporting period to determine whether or not there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. If these conditions exist, the entity should evaluate whether the doubt is mitigated by management’s plans or events and should make such required disclosures. This guidance will be effective for the Company for its interim reporting for the quarter ended March 31, 2017.

Recovered_Sheet5

Summary of Significant Accounting Policies: Property and Equipment, Policy: Property and Equipment, Schedule of Useful Lives (Tables)	3 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Property and Equipment, Schedule of Useful Lives	'
	Computer software	3 years
	Computer hardware	5 years
	Office furniture	7 years

Accounts_Receivable_Disclosure1

Accounts Receivable Disclosure: Schedule of Accounts Receivable (Tables)	3 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Schedule of Accounts Receivable	'
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Due from customers	$	85,200	$	182,663
	Less allowance for bad debts		-9,250		-10,967
	Total accounts receivable, net	$	75,950	$	171,696

Fixed_Assets_Disclosure_Schedu

Fixed Assets Disclosure: Schedule of Fixed Assets (Tables)	3 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Schedule of Fixed Assets	'
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Office furniture & equipment	$	32,895	$	32,895
	Less: accumulated depreciation		-9,444		-5,525
	Total fixed assets, net	$	23,451	$	27,370

Capitalized_Software_Costs_and1

Capitalized Software Costs and Intellectual Property: Schedule of Capitalized Software Costs (Tables)	3 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Schedule of Capitalized Software Costs	'
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Capitalized software costs	$	2,010,408	$	1,440,278
	Less: accumulated amortization		-479,646		-199,646
	Net capitalized software costs		1,530,762		1,240,632
	License agreements		232,693		232,693
	Less: accumulated depreciation		-151,251		-116,347
	Net licenses		81,442		116,346
	Total intellectual property, net	$	1,612,204	$	1,356,978

Domain_Names_Disclosure_Schedu

Domain Names Disclosure: Schedule of Domain Names (Tables)	3 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Schedule of Domain Names	'
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Domain names	$	85,000	$	75,000
	Less: accumulated amortization		-9,218		-1,210
	Total domain names, net	$	75,782	$	73,790

Residual_Contracts_Disclosure_

Residual Contracts Disclosure: Schedule of Acquired Finite-Lived Intangible Assets (Tables)	3 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Schedule of Acquired Finite-Lived Intangible Assets	'
		SEPTEMBER 30,		DECEMBER 31,
		2014		2013
	Residual contracts	$	589,294	$	589,294
	Less: accumulated amortization		-110,493		-
	Total residual contracts, net	$	478,801	$	589,294

Warrants_and_Options_Disclosur1

Warrants and Options Disclosure: Schedule of Stock Warrants (Tables)	3 Months Ended
	Sep. 30, 2014
Tables/Schedules	'
Schedule of Stock Warrants	'
		Number of Warrants	Weighted-Average
		and Options	Exercise Price
	Outstanding at December 31, 2012	2,515,000	$	0.549
	Granted	322,000		-
	Exercised	-		-
	Forfeited/Cancelled	-238,500		-
	Outstanding at December 31, 2013	2,598,500	$	0.549
	Granted	2,687,500		-
	Exercised	-		-
	Forfeited/Cancelled	-942,500		-
	Outstanding at September 30, 2014	4,343,500	$	0.529
	Exercisable at September 30, 2014	2,572,944	$	0.549

Recovered_Sheet6

Summary of Significant Accounting Policies: Property and Equipment, Policy: Property and Equipment, Schedule of Useful Lives (Details)	3 Months Ended
	Sep. 30, 2014
Software and Software Development Costs	'
Property, Plant and Equipment, Useful Life	'3 years
Computer Equipment	'
Property, Plant and Equipment, Useful Life	'5 years
Furniture and Fixtures	'
Property, Plant and Equipment, Useful Life	'7 years

Recovered_Sheet7

Summary of Significant Accounting Policies: Loss Per Share, Policy (Details)	9 Months Ended
	Sep. 30, 2014
Details	'
Potential common shares excluded from the computation of diluted net loss per share	4,343,500

Going_Concern_Details

Going Concern (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013
Details	'	'	'
Net loss incurred for the quarterly period	($1,135,741)	($5,463,627)	'
Accumulated deficit at end of period	($11,794,023)	($11,794,023)	($6,330,395)

Accounts_Receivable_Disclosure2

Accounts Receivable Disclosure: Schedule of Accounts Receivable (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Details	'	'
Due from customers	$85,200	$182,663
Allowance for bad debts	-9,250	-10,967
Accounts receivable, net	$75,950	$171,696

Prepaid_Expenses_and_Deposits_1

Prepaid Expenses and Deposits, Note (Details) (Consulting Agreement, USD $)	0 Months Ended	6 Months Ended	9 Months Ended	11 Months Ended	12 Months Ended
	Jan. 23, 2013	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2013
Consulting Agreement	'	'	'	'	'
Common stock issued for services	500,000	'	700,000	340,000	'
Value of common stock issued for services	'	'	$619,500	'	$420,000
Consulting expense recognized	'	192,500	360,208	'	'
Remaining prepaid balance	'	$259,292	$259,292	'	'

Fixed_Assets_Disclosure_Schedu1

Fixed Assets Disclosure: Schedule of Fixed Assets (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Details	'	'
Office furniture & equipment	$32,895	$32,895
Less, accumulated depreciation	-9,444	-5,525
Total fixed assets, net	$23,451	$27,370

Capitalized_Software_Costs_and2

Capitalized Software Costs and Intellectual Property: Schedule of Capitalized Software Costs (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Details	'	'
Capitalized software costs	$2,010,408	$1,440,278
(Less) Accumulated amortization (software)	479,646	199,646
Total capitalized software costs	1,530,762	1,240,632
License agreements	232,693	232,693
(Less) Accumulated depreciation (licenses)	-151,251	-116,347
Total licenses	81,442	116,346
Total intellectual property, net	$1,612,204	$1,356,978

Domain_Names_Disclosure_Schedu1

Domain Names Disclosure: Schedule of Domain Names (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Details	'	'
Domain Names, gross	$85,000	$75,000
(Less) Accumulated depreciation (Domain Names)	-9,218	-1,210
Total Domain Names, net	$75,782	$73,790

Residual_Contracts_Disclosure_1

Residual Contracts Disclosure (Details) (USD $)	9 Months Ended
	Sep. 30, 2014
Details	'
Fair value of residual contracts acquired	$589,294

Residual_Contracts_Disclosure_2

Residual Contracts Disclosure: Schedule of Acquired Finite-Lived Intangible Assets (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Details	'	'
Residual contracts, gross	$589,294	$589,294
Accumulated amortization of residual contracts	110,493	'
Total residual contracts, net	$478,801	$589,294

Notes_Payable_Related_Party_No1

Notes Payable - Related Party, Note (Details) (USD $)	0 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 15, 2011	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013
Promissory Grid Note	'	'	'	'
Advances received	$51,300	'	'	'
Future advances allowed	250,000	'	'	'
Warrants issued, common stock available for purchase	'	'	'	250,000
Debt discount attributed to note	'	28,349	28,349	'
Note repaid	'	'	55,000	'
Interest repaid	'	338	1,606	'
Director of the Company	'	'	'	'
Debt discount attributed to note	'	110	110	'
Note payable recorded	'	'	$100,000	'

Stockholders_Equity_Note_Detai

Stockholders' Equity, Note (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
			Stock to be issued for Cash	Stock issued for consulting services	Stock issued for Accrued Legal Fees	Stock to be issued, CEO compensation and bonus	Stock to be issued, CFO compensation	Stock to be issued, Employee compensation	Stock to be Issued for Asset Acquisition	Stock Issued for Asset Acquisition
Common stock authorized to be issued	300,000,000	300,000,000	'	'	'	'	'	'	'	'
Par value of common stock	$0.00	$0.00	'	'	'	'	'	'	'	'
Common stock issued	'	'	3,790,000	1,170,853	322,958	243,490	10,000	30,000	1,642,000	1,445,000
Value or proceeds received for stock issuance	'	'	$1,895,000	$1,558,500	$581,324	$572,225	$14,500	$55,200	$3,004,861	'
Common stock unissued (payable)	729,000	662,200	300,000	365,853	'	23,490	'	'	'	197,052
Common stock cancelled	'	'	'	50,000	'	'	'	'	'	'

Warrants_and_Options_Disclosur2

Warrants and Options Disclosure: Schedule of Stock Warrants (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Details	'	'	'
Number of warrants and options outstanding	4,343,500	2,598,500	2,515,000
Weighted average exercise price (outstanding)	$0.53	$0.55	$0.55
Number of warrants and options granted in period	2,687,500	322,000	'
Number of warrants and options cancelled during the period	-942,500	-238,500	'
Number of warrants and options exercisable	2,572,944	'	'
Weighted average exercise price (exercisable)	$0.55	'	'

Business_Acquisitions_Note_Det

Business Acquisitions, Note (Details) (Yowza, USD $)	Jan. 03, 2014
Yowza	'
Cash paid for acquisition	$500,000
Authorized issuance of common stock	1,642,000
Amount of shares to be issued held in escrow	197,052