Multimedia Platforms (MMPWQ) 10-Q 27 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	13-May-15
Document And Entity Information
Entity Registrant Name	MULTIMEDIA PLATFORMS INC.
Entity Central Index Key	1424328
Document Type	10-Q
Document Period End Date	31-Mar-15
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		35,345,653
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2015

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Cash	$335,963	$9,232
Accounts receivable	105,030	38,866
Other current assets	5,985	1,321,081
Total current assets	446,978	1,369,179
Property and equipment, net of accumulated depreciation of $874	25,329
Goodwill	750,000
Total assets	1,222,307	1,369,179
Current Liabilities
Accounts payable & accrued expenses	86,698	211,471
Deferred revenue		1,889
Line of credit	60,665
Loan payable - related party	123,675	116,175
Due to related parties	160,700	195,575
Accrued interest payable	26,211	140,900
Promissory notes		364,727
Convertible promissory notes		182,511
Total Current Liabilities	457,949	1,213,248
Long-term liabilities
Convertible promissory notes, net of discount of $539,715	10,285
Loan	21,587
Total long-term liabilities	31,872
TOTAL LIABILITIES	489,821	1,213,248
Stockholders' equity
Series A Preferred stock, $0.001 par value 40,000,000 shares authorized; issued and outstanding 27,212,694 and 0 at March 31, 2015 and December 31, 2014, respectively.	27,213
Series B Preferred stock, $0.001 par value 4,000,000 shares authorized; issued and outstanding 4,000,000 and 0 at March 31, 2015 and December 31, 2014, respectively.	4,000
Common stock, $0.001 par value 300,000,000 shares authorized; issued and outstanding 35,142,853 and 30,748,969 at March 31, 2015 and December 31, 2014, respectively.	35,142	30,749
Additional paid-in capital	4,999,910	495,298
Accumulated (deficit)	-4,333,779	-370,116
Total stockholders' equity	732,486	155,931
Total liabilities and stockholders' equity	$1,222,307	$1,369,179

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current Assets
Property and equipment, net of accumulated depreciation	$874
Long-term liabilities
Convertible promissory notes, net of discount	$539,715
Stockholders' Deficit
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	35,142,853	30,748,969
Common stock, shares outstanding	35,142,853	30,748,969
Series A Preferred stock, par value	$0.00	$0.00
Series A Preferred stock, shares authorized	40,000,000	40,000,000
Series A Preferred stock, shares issued	27,212,694	0
Series A Preferred stock, shares outstanding	27,212,694	0
Series B Preferred stock, par value	$0.00	$0.00
Series B Preferred stock, shares authorized	4,000,000	4,000,000
Series B Preferred stock, shares issued	4,000,000	0
Series B Preferred stock, shares outstanding	4,000,000	0

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Condensed Consolidated Statements Of Operations
Net Revenue	$189,635	$146,532
Cost of sales	116,976	59,891
Gross profit	72,659	86,641
Operating expenses
General and administrative	1,209,955	95,470
Sales and marketing	60,037	12,380
Goodwill impairment	2,729,834
Total operating expenses	3,999,826	107,850
Loss from operations	-3,927,167	-21,209
Other Income and (Expense)
Interest expense	-26,211
Amortization of debt discount	-10,285
Total other income and expense	-36,496
Earnings before taxes	-3,963,663	-21,209
Provision for income taxes
Net loss	($3,963,663)	($21,209)
Net (loss) per common share basic	($0.12)	$0
Weighted average common shares outstanding basic	32,482,799	30,748,969

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) (USD $)	Preferred Stock Series A	Preferred Stock Series B	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Amount at Dec. 31, 2014			$30,749	$495,298	($370,116)	$155,931
Beginning Balance, Shares at Dec. 31, 2014			30,748,969
Shares issued in Merger, Amount	27,213	4,000	1,502	-610,908		-578,193
Shares issued in Merger, Shares	27,212,694	4,000,000	1,502,477
Funds reclassified to equity from liabilities for Merger shares issued				138,874		138,874
Shares issued for Columbia Funmap, Inc. acquisition, Amount			2,252	3,455,236		3,457,488
Shares issued for Columbia Funmap, Inc. acquisition, Shares			2,252,250
Shares issued in exchange for services, Amount			639	971,410		972,049
Shares issued in exchange for services, Shares			639,157
Discount on convertible promissory note due to detachable warrants				446,067		446,067
Discount on convertible promissory note due to beneficial conversion feature				103,933		103,933
Net Income (Loss)					-3,963,663	-3,963,663
Ending Balance, Amount at Mar. 31, 2015	$27,213	$4,000	$35,142	$4,999,910	($4,333,779)	$732,486
Ending Balance, Shares at Mar. 31, 2015	27,212,694	4,000,000	35,142,853

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net loss	($3,963,663)	($21,209)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:
Depreciation	874	0
Share based compensation expense	972,049
Impairment of goodwill	2,729,834
Amortization of debt discount	10,285
Changes in assets and liabilities, net of acquisitions:
(Increase) decrease in accounts receivable	-1,783	17,560
(Increase) decrease in other current assets	-1,388
Increase (decrease) in accounts payable and accrued expenses	-14,610	3,649
Increase (decrease) in related party payable	7,500
Increase (decrease) in deferred revenue	-1,889
Increase (decrease) in accrued interest	26,211
Net cash provided by (used) in operating activities	-236,580
Cash flows from investing activities:
Purchase of property, plant and equipment	-26,203
Cash from acquisitions	19,208
Net cash provided by (used) in investing activities	-6,995
Cash flows from financing activities
Proceeds from convertible promissory notes	550,000
Proceeds from auto loan	22,203
Payment of auto loan	-617
Payments of credit line	-1,280
Net cash provided by (Used) in financing activities	570,306
Increase (decrease) in cash	326,731
Cash and cash equivalents at beginning of period	9,232
Cash and cash equivalents at end of period	335,963
Supplemental disclosures of cash flow information
Cash paid during the year for: Taxes paid
Cash paid during the year for: Interest paid
Non-cash operating activities:
Value of Common Stock issued in exchange for services	972,049
Debt discount recorded for beneficial conversion feature	103,933
Debt discount recorded for value of warrants issued	$446,067

Organization_and_Going_Concern

Organization and Going Concern	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 1. Organization and Going Concern	Organization
	Our company’s name is Multimedia Platforms, Inc. (formerly known as Sports Media Entertainment Corp.) (the "Company"). The Company was incorporated on April 3, 1996 in the State of Nevada as Jubilee Trading Corp. On March 3, 2002, the Company changed its name to PorFavor Corp. From inception until March 2010, we operated as a broker of structural wood materials. On February 4, 2011, The Company acquired ExploreAnywhere Inc. and changed its name to the same. On December 24, 2013, the Company changed its name to Sports Media Entertainment Corp. in anticipation of a future merger.
	On January 9, 2015, Multimedia Platforms, Inc. (formerly Sports Media Entertainment Corp.) (the “Company”, “Registrant” and “Legal Acquirer”) entered, and on February 2, 2015, closed, a Share Exchange Agreement (the “Merger”), between and among the Company and Multimedia Platforms, LLC, a Florida Limited Liability Corporation (“MMP LLC”) (“Accounting Acquirer”), all the members of MMP LLC (the "Members"), Harrison Holdings, LLC and Amalfi Coast Capital (collectively, the "Debt Holders"). Pursuant to the Merger, the Registrant was (i) to issue to the Debt Holders a total of 4,000,000 shares of Series B Convertible Preferred stock in exchange for all the indebtedness of the Company totaling approximately $688,138 as of December 31, 2014; issue (ii) 21,320,832 shares of restricted common stock and (iii) 34,390,199 shares of Series A Convertible Preferred stock (collectively, the “Merger Shares”) to the Members in exchange for 100% of the Members interest in MMP LLC. The Merger Shares were adjusted such that 30,748,969 shares of restricted common stock, 27,212,694 shares of Series A Convertible Preferred stock and 4,000,000 shares of Series B Convertible Preferred stock were ultimately issued. The share issuances represent approximately 97.6% of the total issued and outstanding shares of preferred and common stock of the Registrant post-closing. As a result, the Company (i) became the 100% parent of MMP LLC; (ii) assumed the operations of MMP LLC; (iii) changed its name from Sports Media Entertainment Corp. to Multimedia Platforms, Inc.; and (iv) experienced a change in control.
	The terms and conditions of the Merger give rise to reverse merger accounting whereby MMP LLC is deemed the acquirer for accounting purposes. Consequently, the assets and liabilities and the historical operations of MMP LLC prior to the Merger are reflected in the financial statements and have been recorded at the historical cost basis of MMP LLC. Our financial statements include the assets and liabilities of both the Company and MMP LLC.
	On January 16, 2015, the Company, with the approval of its board of directors and its majority shareholders by written consent in lieu of a meeting, filed a Certificate of Amendment and Certificate of Change (collectively, the “Amendments”) with the Secretary of State of Nevada. As a result of the Amendments, the Company (i) changed its name to Multi Media Platforms, Inc., (ii) authorized a 1:30 (one-for-thirty) reverse-split of its issued and authorized common shares, (iii) authorized 40,000,000 Series A Preferred Stock, par value $0.001, and (iv) authorized 4,000,000 Series B Preferred Stock, par value $0.001.
	On February 27, 2015, the Company completed the acquisition of Columbia Funmap, Inc., a New Jersey Corporation ("FUNMAP"). The purchase price reflects an enterprise value of approximately $3,479,834, including assumed indebtedness, and was funded from the issuance of 2,252,250 shares of restricted common stock and note totaling $10,000. The acquisition of FUNMAP will allow the Company to gain a distribution foothold in 35 metropolitan areas in North America and acquire control of a respected and vital travel tool for GLBT travelers, including the website www.gayosphere.com.
	Going Concern
	The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America and applicable to a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business.
	During the three months ended March 31, 2015, the Company recognized net revenue of $189,635. However, the Company incurred a net operating loss of $3,927,167 which includes $2,729,834 of goodwill impairment from the FUNMAP acquisition and $972,049 of stock compensation expense. The Company has negative working capital of $10,971 as of March 31, 2015.
	During the next 12 months, the Company’s foreseeable cash requirements will relate to the operations of its business. The Company may experience a cash shortfall and be required to raise additional capital. Historically, the Company has relied upon internally generated funds and funds from the sale of shares of stock, issuance of promissory notes and loans from its shareholders and private investors to finance its operations and growth. Management may raise additional capital through future public or private offerings of the Company’s stock or through debt issuances, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 2. Summary of Significant Accounting Policies	Basis of Presentation
	The unaudited financial statements of Multimedia platforms, Inc. as of March 31, 2015, and for the three months ended March 31, 2015 and 2014, have been prepared in accordance with accounting principles generally accepted in the United States for interim financial reporting and include the Company’s wholly-owned subsidiaries, Columbia Funmap, Inc. from the date of acquisition on March 1, 2015, and Multimedia Platforms, LLC. Accordingly, they do not include all of the disclosures required by accounting principles generally accepted in the United States for complete financial statements and should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2014, as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the interim financial information have been included. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year.
	Principles of Consolidation
	The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. As of March 31, 2015, the Company has a 100% interest in MMP, LLC and a 100% interest in FUNMAP. The results of each of these entities are consolidated with the Company’s results from and after their respective acquisition dates based on guidance from the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 810, “Consolidation” (“ASC 810”).
	Accounting estimates
	The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) 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 significantly from those estimates.
	Cash and cash equivalents
	The Company maintains cash balances at two financial institutions. The Company considers all highly liquid instruments purchased with an original maturity of three months or less and money market accounts to be cash equivalents.
	Accounts receivable
	The Company currently does issue credit on services for one of its national advertisers and its national media brokers who are on 90 day terms. Our collection policy is that payment is due at time of advertising printing. No allowance for doubtful accounts are considered necessary to be established for amounts that may not be recoverable as our collection history is good and write offs have been minimal.
	Property, plant, and equipment
	Fixed assets are carried at cost, less accumulated depreciation and amortization. Major improvements are capitalized, while repair and maintenance are expensed when incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period.
	Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
			Estimated
			Useful Lives
	Office Equipment		5-10 years
	Furniture		5 - 7 years
	Vehicles		5-10 years
	For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For book purposes, depreciation is computed under the straight-line method.
	Long-lived assets
	The Company assesses the recoverability of long-lived assets using an assessment of the estimated undiscounted future cash flows related to such assets. In the event that assets are found to be carried at amounts which are in excess of estimated gross future cash flows, the assets will be adjusted for impairment to a level commensurate with fair value determined using a discounted cash flow analysis of the underlying assets.
	The Company’s property, plant, and equipment consist of a vehicle.
	Goodwill
	We evaluate goodwill for impairment annually or more frequently when an event occurs or circumstances change that indicates the carrying value may not be recoverable. We test goodwill for impairment by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value. We estimate the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our best estimate of future net sales and operating expenses and general economic conditions.
	Revenue Recognition
	MMP LLC follows the guidance of the Securities and Exchange Commission’s Staff Accounting Bulletin No. 104 for revenue recognition.
	Revenue is recognized from one primary source: Advertising. The Company records revenue when all of the following have occurred; (1) upon signing the advertising contract, (2) publication of the advertisement in print or uploaded to be digitally placed on line (3) collectability is reasonably assured.
	Reported revenues are net of in kind exchanges, barters and discounts. Trade (barter) exchanges for needed services and promotional costs are recorded at the fair market value of the goods and services exchanged. Barter related amounts were immaterial during the years ended December 31, 2014 and 2013, respectively. As a result, no adjustments to the financial statements were deemed necessary. In addition, for financial statement presentation, revenues have been offset by material costs received in such exchanges.
	Revenue is recognized at the point of sale, with no further obligations.
	Stock-Based Compensation
	The Company accounts for all compensation related to stock, options or warrants using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. We use the Black-Scholes pricing model to calculate the fair value of options and warrants issued to both employees and non-employees. In calculating this fair value, there are certain assumptions that we use consisting of the expected life of the option, risk-free interest rate, dividend yield, volatility and forfeiture rate. The use of a different estimate for any one of these components could have a material impact on the amount of calculated compensation expense.
	We periodically issue restricted common stock as compensation. Pursuant to ASC 505-50-30-6 issuances are valued using the market price of the stock or value of the services rendered on the date of the related agreement, whichever is more readily determinable.
	Cost of Goods Sold
	Cost of goods sold includes the cost of the creating services for editorial, creative services, advertising and delivery and in kind discounts and services. Cost for trade is recognized as incurred.
	Shipping and handling costs
	The Company classifies shipping and handling costs as part of Cost of sales in the Consolidated Statements of Operations.
	Research and development costs
	Research and development costs are expensed as incurred.
	Fair Value of Financial Instruments
	The carrying amounts reported in the condensed consolidated balance sheets for cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and other current assets and liabilities approximate fair value due to relatively short periods to maturity. It is not practical to determine the fair value of our notes payable due to the complex terms. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
	Income Taxes
	The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively.
	Net Income (Loss) Per Share
	The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The computation of diluted net income per share does not assume conversion, exercise or contingent issuance of securities that would have an antidilutive effect on earnings per share. Therefore, when calculating EPS if the Company experienced a loss, there is no inclusion of dilutive securities as their inclusion in the EPS calculation is antidilutive. Furthermore, options and warrants will have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options or warrants (they are in the money).
	Following is the computation of basic and diluted net loss per share for the three months ended March 31, 2015 and 2014:
				Three Months Ended
				March 31,
				2015			2014
	Basic and Diluted EPS Computation
	Numerator:
		Loss available to common stockholders'		$	(3,963,663	)	$	(21,209	)
	Denominator:
		Weighted average number of common shares outstanding			32,482,799			30,748,969
	Basic and diluted EPS			$	(0.12	)	$	(0.00	)
	The weighted average shares listed below were not included in the computation of diluted losses per share because to do so would have been antidilutive for the periods presented:
		Convertible promissory notes			1,920,704			-
	Recent Accounting Pronouncements
	In February 2015, the FASB issued ASU 2015-02, “Amendments to the Consolidation Analysis”, which amends the consolidation requirements in ASC 810 and significantly changes the consolidation analysis required under U.S. GAAP relating to whether or not to consolidate certain legal entities. Early adoption is permitted. The Company’s effective date for adoption is January 1, 2016. The Company does not expect this accounting update to have a material effect on its consolidated financial statements in future periods, although that could change.
	In January 2015, the FASB issued ASU 2015-01, “Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items”, which eliminates the concept from U.S. GAAP the concept of an extraordinary item. Under the ASU, an entity will no longer (1) segregate an extraordinary item from the results of ordinary operations; (2) separately present an extraordinary item on its income statement, net of tax, after income from continuing operations; or (3) disclose income taxes and earnings-per-share data applicable to an extraordinary item. Early adoption is permitted. The Company’s effective date for adoption is January 1, 2016. The Company does not expect this accounting update to have a material effect on its consolidated financial statements in future periods, although that could change.
	We review new accounting standards as issued. Although some of these accounting standards issued or effective after the end of our previous fiscal year may be applicable to us, we have not identified any standards that we believe merit further discussion. We believe that none of the new standards will have a significant impact on our financial statements.

Fixed_Assets

Fixed Assets	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 3. Fixed Assets	Fixed assets consisted of the following:
		March 31,			December 31,
		2015			2014
	Vehicle	$	26,203		$	-
	Accumulated depreciation		(874	)		-
	Fixed assets, net	$	25,329		$	-
	During the three months ended March 31, 2015 and 2014, the Company recognized $874 and $0, respectively, in depreciation expense.

Promissory_Notes

Promissory Notes	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 4. Promissory Notes	As of March 31, 2015, the Company had the following notes payable:
		Principal			Accrued		Total
					Interest
	Convertible promissory notes	$	550,000		$	26,211	$	576,211
	Debt discount		(539,715	)		-		(539,715	)
		$	10,285		$	26,211	$	36,496
	As of December 31, 2014, MMP, LLC (Accounting Acquirer) had the following notes payable:
		Principal			Accrued		Total
					Interest
	Loan payable - related party	$	116,175		$	-	$	116,175
	Due to related parties		195,575			-		195,575
	Total	$	311,750		$	-	$	311,750
	During the period August, 2012 to June 2013 advances were made to MMP LLC from a related party which were used to cover the short fall of ongoing production and overhead expenses not covered by advertising revenue. The balance of the related party advances was $116,175 as of December 31, 2014 and is non-interest bearing.
	As of December 31, 2014, “Due to related parties” on the balance sheet consists of non-interest bearing advances totaling $195,575 which funds were used to cover operations and overhead costs not covered by advertising revenues.
	As of December 31, 2014, and prior to the Merger, the Company had the following notes payable:
		Principal			Accrued		Total
					Interest
	Convertible promissory notes	$	182,511		$	64,181	$	246,692
	Non convertible promissory notes		364,727			76,719		441,446
	Total	$	547,238		$	140,900	$	688,138
	As a result of the Merger, the Company issued 4,000,000 shares of Series B Preferred stock in exchange for all the debt of the Company outstanding as of December 31, 2014 totaling $692,886 on January 31, 2015.
	During March 2015, the Company issued the following convertible promissory notes and warrants:
	9% Convertible Promissory Note issued March 18, 2015 - $250,000
	On March 18, 2015, the Company entered into a Securities Purchase Agreement with David Nagelberg ("Nagelberg"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $250,000 (the "Nagelberg Note") and 833,335 stock purchase warrants allowing Nagelberg to purchase up to 833,335 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Nagelberg Note is due in 18 months on September 18, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Nagelberg in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Nagelberg Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Nagelberg Note is convertible into common stock, at Nagelberg’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Nagelberg Note principal between the Nagelberg Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $1.50 per share; estimated volatility – 147%; 5-year risk free interest rate – 1.41%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $197,479 to the warrants and $52,521 to the Nagelberg Note. Next, the intrinsic value of the beneficial conversion feature (the "BCF") was computed as the difference between the fair value of the common stock issuable upon conversion of the Nagelberg Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $1,197,479. As this amount resulted in a total debt discount that exceeds the Nagelberg Note proceeds, the amount recorded for the BCF was limited to principal amount of the Nagelberg Note. The resulting $250,000 discount is being accreted over the 18 month term of the Nagelberg Note.
	9% Convertible Promissory Note issued March 20, 2015 - $50,000
	On March 20, 2015, the Company entered into a Securities Purchase Agreement with Jack Zwick ("Zwick"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $50,000 (the "Zwick Note") and 166,667 stock purchase warrants allowing Zwick to purchase up to 166,667 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Zwick Note is due in 18 months on September 20, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Zwick in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Zwick Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Zwick Note is convertible into common stock, at Zwick’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Zwick Note principal between the Zwick Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $1.50 per share; estimated volatility – 147%; 5-year risk free interest rate – 1.42%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $40,948 to the warrants and $9,052 to the Zwick Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Zwick Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $240,948. As this amount resulted in a total debt discount that exceeds the Zwick Note proceeds, the amount recorded for the BCF was limited to principal amount of the Zwick Note. The resulting $50,000 discount is being accreted over the 18 month term of the Zwick Note.
	9% Convertible Promissory Note issued March 20, 2015 - $50,000
	On March 20, 2015, the Company entered into a Securities Purchase Agreement with Lincoln Park Capital Fund ("Lincoln"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $100,000 (the "Lincoln Note") and 333,332 stock purchase warrants allowing Lincoln to purchase up to 333,332 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Lincoln Note is due in 18 months on September 20, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Lincoln in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Lincoln Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Lincoln Note is convertible into common stock, at Lincoln’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Lincoln Note principal between the Lincoln Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $1.50 per share; estimated volatility – 147%; 5-year risk free interest rate – 1.42%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $81,895 to the warrants and $18,105 to the Lincoln Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Lincoln Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $481,895. As this amount resulted in a total debt discount that exceeds the Lincoln Note proceeds, the amount recorded for the BCF was limited to principal amount of the Lincoln Note. The resulting $100,000 discount is being accreted over the 18 month term of the Lincoln Note.
	9% Convertible Promissory Note issued March 20, 2015 - $150,000
	On March 23, 2015, the Company entered into a Securities Purchase Agreement with Brio Capital Master Fund, LTD ("Brio"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $150,000 (the "Brio Note") and 500,000 stock purchase warrants allowing Brio to purchase up to 500,000 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Brio Note is due in 18 months on September 23, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Brio in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Brio Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Brio Note is convertible into common stock, at Brio’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Brio Note principal between the Brio Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $1.26 per share; estimated volatility – 147%; 5-year risk free interest rate – 1.41%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $118,487 to the warrants and $31,513 to the Brio Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Brio Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $598,487. As this amount resulted in a total debt discount that exceeds the Brio Note proceeds, the amount recorded for the BCF was limited to principal amount of the Brio Note. The resulting $150,000 discount is being accreted over the 18 month term of the Brio Note.
	Related to the 9% Convertible Promissory Notes above, the Company recognized $26,211 of interest expense and $10,285 of accretion related to the debt discounts during the three months ended March 31, 2015. Pursuant to the terms of the 9% Convertible Promissory Notes, interest expense represents approximately 6 months of interest payable upon issuance of the 9% Convertible Promissory Notes.

Loans

Loans	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 5. Loans	On February 3, 2015, the Company purchased a vehicle for $26,203. The Company made a down payment of $4,000 and financed $22,203. Payments are monthly $617 per month.

Stockholders_Equity

Stockholder's Equity	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 6. Stockholder's Equity	As of March 31, 2015 and December 31, 2014, there were 35,142,853 and 1,502,477 shares of common stock outstanding, respectively. As of March 31, 2015 there were 27,212,694 shares of Series A Preferred Stock and 4,000,000 shares of Series B Preferred Stock outstanding. No preferred stock was outstanding as of December 31, 2014. All stock prices reflect the one-for-thirty reverse stock split effective as of January 16, 2015.
	During the three months ended march 31, 2015, the Company made the following issuances:
	·	Issued 30,748,969 shares of restricted common stock, 27,212,694 shares of Series A Preferred Stock and 4,000,000 shares of Series B Preferred Stock to purchase MMP, LLC in a share exchange for 100% of the Member interests in MMP, LLC accounted for under ASC 805-40, “Reverse Acquisitions”.
	·	Issued 639,157 shares of restricted common stock and recognized $972,049 of stock compensation expense in exchange for services valued at the closing price of our stock on the date of issuance.
	·	Issued 2,252,250 shares to Alan Beck for the purchase of 100% of common stock issued and outstanding of FUNMAP, See “NOTE 8 – CCOLUMBIA FUNMAP, INC. ACQUISITION” below for more information.
	Each share of Series A Preferred shall: (i) have a par value of $0.001 per share, (ii) rank on parity with the Company's common stock and any class of series of capital stock hereafter created, and (iii) be convertible into one share of common stock at the option of the holder until January 1, 2017 after which the right to convert to common stock ceases. Holders of the Series A Preferred are entitled to vote on all matters submitted to the Company's stockholders and are entitled to such number of votes as is equal to the number of shares of Series A Preferred stock such holder owns. The holders of Series A Preferred stock are not entitled to any dividends declared by the Company nor do such holders have any liquidation preferences or any other asset distribution rights as it relates to the Company.
	Each share of Series B Preferred shall: (i) have a par value of $0.001 per share, (ii) rank on parity with the Company's common stock and any class of series of capital stock hereafter created, but not higher than the Series A Convertible Preferred Stock, and (iii) be convertible into one share of common stock at the option of the holder until January 1, 2017 after which the right to convert to common stock ceases. Holders of the Series B Preferred have no voting rights, are not entitled to any dividends declared by the Company or have any liquidation preferences or any other asset distribution rights as it relates to the Company.

Merger

Merger	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 7. Merger	On January 9, 2015, Multimedia Platforms, Inc. (formerly Sports Media Entertainment Corp.) (the “Company”, “Registrant” and “Legal Acquirer”) entered into a Share Exchange Agreement (the “Merger”), between and among the Company and Multimedia Platforms, LLC, a Florida Limited Liability Corporation (“Accounting Acquirer”), all the members of MMP LLC (the "Members"), Harrison Holdings, LLC and Amalfi Coast Capital (collectively, the "Debt Holders"). Pursuant to the Merger, the Registrant was (i) to issue to the Debt Holders a total of 4,000,000 shares of Series B Convertible Preferred stock in exchange for all the indebtedness of the Company totaling approximately $688,138 as of December 31, 2014; issue (ii) 21,320,832 shares of restricted common stock and (iii) 34,390,199 shares of Series A Convertible Preferred stock (collectively, the “Merger Shares”) to the Members in exchange for 100% of the Members interest in MMP LLC. The Merger Shares were adjusted such that 30,748,969 shares of restricted common stock, 27,212,694 shares of Series A Convertible Preferred stock and 4,000,000 shares of Series B Convertible Preferred stock were ultimately issued. The share issuances represent approximately 97.6% of the total issued and outstanding shares of preferred and common stock of the Registrant post-closing. As a result, the Company (i) became the 100% parent of MMP LLC; (ii) assumed the operations of MMP LLC; (iii) changed its name from Sports Media Entertainment Corp. to Multimedia Platforms, Inc.; and (iv) experienced a change in control.
	The terms and conditions of the Merger give rise to reverse merger accounting whereby MMP LLC is deemed the acquirer for accounting purposes. Consequently, the assets and liabilities and the historical operations of MMP LLC prior to the Merger are reflected in the financial statements and have been recorded at the historical cost basis of MMP LLC. Our financial statements include the assets and liabilities of both the Company and MMP LLC. The Merger was accounted for under recapitalization accounting whereby the equity of MMP LLC is presented as the equity of the combined enterprise and the capital account of MMP LLC is adjusted to reflect the par value of the outstanding stock of the Legal Acquirer after giving effect to the number of shares issued in the Merger (27,212,694 Series A Preferred, 4,000,000 Series B Preferred and 30,748,969 restricted common shares). Shares retained by the Legal Acquirer (1,502,477 common shares) are reflected as an issuance as of the reverse merger date (February 2, 2015) for the historical amount of the net liabilities of the Company.

Columbia_Funmap_Inc_Acquisitio

Columbia Funmap, Inc. Acquisition	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 8 b Columbia Funmap, Inc. Acquisition	The Company accounted for the purchase using the acquisition method of accounting which requires, among other things, that assets acquired and liabilities assumed be recognized at their estimated fair values as of the acquisition date. Estimates of fair value included in the consolidated financial statements, in conformity with ASC No. 820, “Fair Value Measurements and Disclosures” (“ASC 820”), represent the Company’s best estimates using industry data and trends and by reference to relevant market rates and transactions. The following estimates and assumptions are inherently subject to significant uncertainties and contingencies beyond the control of the Company. Accordingly, the Company cannot provide assurance that the estimates, assumptions, and values reflected in the valuations will be realized, and actual results could vary materially.
	Any changes to the initial estimates of the fair value of the assets and liabilities will be recorded as adjustments to those assets and liabilities and residual amounts will be allocated to goodwill. In accordance with ASC 805, if additional information is obtained about these assets and liabilities within the measurement period (not to exceed one year from the date of acquisition), the Company will refine its estimates of fair value to allocate the purchase price more accurately.
	On February 27, 2015, the Company entered into a Securities Purchase Agreement with, Columbia Funmap, Inc., a New Jersey Corporation, and Alan H. Beck, the President of FUNMAP for the purchase of 100% of common stock issued and outstanding of FUNMAP. The closing of the Securities Purchase Agreement occurred on February 27, 2015. The acquisition of FUNMAP will allow the Company to gain a distribution foothold in 35 metropolitan areas in North America and acquire control of a respected and vital travel tool for GLBT travelers, including the website www.gayosphere.com.
	The table below summarizes the preliminary estimates of fair value of the FUNMAP assets acquired and liabilities assumed as of the acquisition date. The net enterprise value of FUNMAP was valued at $3,479,834 which represented both the restricted common stock and notes issued by the Company for its 100% interest. Upon closing, the final purchase price consisted of the assumption of $93,968 of liabilities, issuance of 2,160,000 shares of restricted common stock to Mr. Beck, repayment of related party debt of $87,888 by issuing 92,250 shares of restricted common stock to Mr. Beck, and note to Mr. Beck totaling $10,000. Additionally, the Company entered into a consulting agreement with Mr. Beck under which Mr. beck will act as a national sales manager. The agreement has a term of 36 months, provides compensation of $5,000 per month plus 15% of cash collected for print sales sold directly by Consultant; plus a 3% override on print sales of FunMaps™; plus 20% of collected online sales made by Consultant, personally.
	The preliminary purchase price allocation is as follows:
	The allocation of the purchase price, is as follows:
	Net tangible assets acquired and liabilities assumed:
	Cash and cash equivalents					$	17,240
	Accounts receivable						64,382
	Accounts payable						(22,193	)
	Loans						(3,000	)
	Credit cards						(6,830	)
	Line of credit						(61,945	)
	Subtotal Funmap net liabilities assumed										(12,346	)
	Amount of purchase price allocated to goodwill										3,479,834
	Net assets acquired									$	3,467,488
	Consideration paid:
	2,160,000 shares of common stock		1)			$	3,369,600
	92,250 shares of common stock issued for related party loans						87,888
	Issuance of note						10,000
	Total consideration									$	3,467,488
		1)	The fair value of the 2,160,000 ordinary shares issued as part of the consideration paid for FUNMAP was determined on the basis of the closing price of the Company's ordinary shares of $1.84 on the acquisition date discounted 15% for lack of marketability (DLOM).
	Pro Forma Adjusted Summary
	The results of operations for FUMNAP have been included in the consolidated financial statements subsequent to their acquisition dates.
	The following schedule presents unaudited consolidated pro forma results of operations data as if the FUNMAP acquisition had occurred on January 1, 2014. This information does not purport to be indicative of the actual results that would have occurred if the acquisition had actually been completed on the date indicated, nor is it necessarily indicative of the future operating results or the financial position of the combined company:
			Three Months Ended
			March 31,
			2015				2014
	Net revenue		$	272,214			$	306,947
	Gross profit			133,591				199,363
	Operating costs			(358,797	)			(189,995	)
	Stock compensation			(972,049	)			-
	Goodwill impairment			(2,729,834	)			-
	Interest expense			(36,496	)			-
	Net income (loss)		$	(3,963,585	)		$	9,368
	All expenditures incurred in connection with the acquisitions were expensed and are included in selling, general and administrative expenses. The Company recorded revenue of $36,100 and net income of $13,651 from FUNMAP for the period from March 1, 2015 through March 31, 2015.

GOODWILL

GOODWILL	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 9 b GOODWILL	The carrying amount of goodwill as of March 31, 2015 is as follows:
		Amount
	Goodwill	$	3,479,834
	Accumulated impairment		(2,729,834	)
	Balance	$	750,000
	In accordance with FASB ASC 350, “Intangibles – Goodwill and Other,” we perform goodwill impairment testing at least annually, unless indicators of impairment exist in interim periods. The impairment test for goodwill uses a two-step approach. Step one compares the estimated fair value of a reporting unit with goodwill to its carrying value. If the carrying value exceeds the estimated fair value, step two must be performed. Step two compares the carrying value of the reporting unit to the fair value of all of the assets and liabilities of the reporting unit (including any unrecognized intangibles) as if the reporting unit was acquired in a business combination. If the carrying amount of a reporting unit’s goodwill exceeds the implied fair value of its goodwill, an impairment loss is recognized in an amount equal to the excess.
	For purposes of reviewing impairment and the recoverability of goodwill, we must make various assumptions regarding estimated future cash flows and other factors in determining the fair values of the reporting unit. We perform an annual impairment review at the end of each fiscal year.
	On March 31, 2015, we performed a goodwill impairment test and estimated the fair value of our reporting unit based on the income approach (also known as the discounted cash flow (“DCF”) method, which utilizes the present value of cash flows to estimate fair value). The future cash flows for our FUNMAP reporting unit was projected based on our estimates of future revenues, operating income and other factors (such as working capital and capital expenditures). The discount rates used in our DCF method were based on a weighted-average cost of capital (“WACC”) determined from relevant market comparisons, adjusted upward for specific reporting unit risks (primarily the uncertainty of achieving projected operating cash flows). A terminal value growth rate was applied to the final year of the projected period and reflected our estimate of stable, perpetual growth. We then calculated a present value of the cash flows for the reporting unit to arrive at an estimate of fair value under the income approach and then used the market approach to corroborate this value. We determined that the carry value of goodwill exceeded the fair value under the income and market approach. As a result we impaired $2,729,834 as of March 31, 2015 based on the income approach.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Notes to Financial Statements
NOTE 10 - Subsequent Events	On April 20, 2015, the Company entered into a Securities Purchase Agreement with Terry King ("King"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $50,000 (the "King Note") and 166,667 stock purchase warrants allowing King to purchase up to 166,667 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The King Note is due in 18 months on October 20, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of King in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the King Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The King Note is convertible into common stock, at King’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated King Note principal between the King Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $0.98 per share; estimated volatility – 151%; 5-year risk free interest rate – 1.33%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $37,190 to the warrants and $12,810 to the King Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the King Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $150,524. As this amount resulted in a total debt discount that exceeds the King Note proceeds, the amount recorded for the BCF was limited to principal amount of the King Note. The resulting $50,000 discount is being accreted over the 18 month term of the King Note.
	On April 22, 2015, the Company entered into a Securities Purchase Agreement with Melvyn I. Weiss ("Weiss"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $100,000 (the "Weiss Note") and 333,332 stock purchase warrants allowing Weiss to purchase up to 333,332 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Weiss Note is due in 18 months on October 22, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Weiss in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Weiss Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Weiss Note is convertible into common stock, at Weiss’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Weiss Note principal between the Weiss Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $0.98 per share; estimated volatility – 151%; 5-year risk free interest rate – 1.41%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $37,190 to the warrants and $12,810 to the Weiss Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Weiss Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $150,524. As this amount resulted in a total debt discount that exceeds the Weiss Note proceeds, the amount recorded for the BCF was limited to principal amount of the Weiss Note. The resulting $100,000 discount is being accreted over the 18 month term of the Weiss Note.
	On May 7, 2015, the Company entered into a Securities Purchase Agreement with Oak Grove Asset Management ("Oak Grove"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $25,000 (the "Oak Grove Note") and 83,333 stock purchase warrants allowing Oak Grove to purchase up to 83,333 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Oak Grove Note is due in 18 months on November 7, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Oak Grove in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Oak Grove Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Oak Grove Note is convertible into common stock, at Oak Grove’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Oak Grove Note principal between the Oak Grove Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $0.94 per share; estimated volatility – 149%; 5-year risk free interest rate – 1.55%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $18,357 to the warrants and $6,643 to the Oak Grove Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Oak Grove Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $71,682. As this amount resulted in a total debt discount that exceeds the Oak Grove Note proceeds, the amount recorded for the BCF was limited to principal amount of the Oak Grove Note. The resulting $25,000 discount is being accreted over the 18 month term of the Oak Grove Note.
	On May 18, 2015, the Company entered into a Securities Purchase Agreement with Arthur Luxenberg ("Luxenberg"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $50,000 (the "Luxenberg Note") and 166,667 stock purchase warrants allowing Maidenbaum to purchase up to 166,667 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Luxenberg Note is due in 18 months on November 18, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Luxenberg in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Luxenberg Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Luxenberg Note is convertible into common stock, at Luxenberg’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Luxenberg Note principal between the Maidenbaum Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $0.90 per share; estimated volatility – 148%; 5-year risk free interest rate – 1.56%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $36,239 to the warrants and $13,761 to the Luxenberg Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Luxenberg Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $136,239. As this amount resulted in a total debt discount that exceeds the Luxenberg Note proceeds, the amount recorded for the BCF was limited to principal amount of the Luxenberg Note. The resulting $50,000 discount is being accreted over the 18 month term of the Luxenberg Note.
	On May 18, 2015, the Company entered into a Securities Purchase Agreement with Shalom Maidenbaum ("Maidenbaum"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $50,000 (the "Maidenbaum Note") and 166,667 stock purchase warrants allowing Maidenbaum to purchase up to 166,667 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Maidenbaum Note is due in 18 months on November 18, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Maidenbaum in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Maidenbaum Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Maidenbaum Note is convertible into common stock, at Maidenbaum’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Maidenbaum Note principal between the Maidenbaum Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $0.90 per share; estimated volatility – 148%; 5-year risk free interest rate – 1.56%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $36,239 to the warrants and $13,761 to the Maidenbaum Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Maidenbaum Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $136,239. As this amount resulted in a total debt discount that exceeds the Maidenbaum Note proceeds, the amount recorded for the BCF was limited to principal amount of the Maidenbaum Note. The resulting $50,000 discount is being accreted over the 18 month term of the Maidenbaum Note.
	On May 20, 2015, the Company entered into a Securities Purchase Agreement with Harry Newton ("Newton"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $50,000 (the "Newton Note") and 83,335 stock purchase warrants allowing Maidenbaum to purchase up to 166,667 shares of the Company’s common stock at an exercise price of $0.75 or 85% of the exercise price of the warrants issued at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000 for a period of four (4) years, subject to adjustment as provided therein. The Newton Note is due in 18 months on November 18, 2016 and includes interest at the rate of 9% per annum, due semi-annually. The first / initial interest payment is due in advance in cash or common stock (at the discretion of the Company) at $0.30 per share. Subsequent interest payments are payable at the discretion of Newton in cash or common stock, with stock valued based on the 10 day VWAP for 10 days before the applicable interest due date. In the event of default the Newton Note shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The Newton Note is convertible into common stock, at Newton’s option, at a price of $0.30 per share or 85% of the price common stock is sold at the next equity or convertible debt financing with gross proceeds to the Company of no less than $1,000,000. Upon default the conversion price shall be permanently reduced to the lesser of $0.25 per share or the 10 day VWAP then in effect on the date of default. The Company first allocated Newton Note principal between the Newton Note and the warrants based upon their relative fair values. The estimated fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $0.90 per share; estimated volatility – 148%; 5-year risk free interest rate – 1.53%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $18,119 to the warrants and $6,881 to the Newton Note. Next, the intrinsic value of the BCF was computed as the difference between the fair value of the common stock issuable upon conversion of the Newton Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $68,119. As this amount resulted in a total debt discount that exceeds the Newton Note proceeds, the amount recorded for the BCF was limited to principal amount of the Newton Note. The resulting $50,000 discount is being accreted over the 18 month term of the Newton Note.
	From April 1, 2015 through May 13, 2015, the Company issued 212,800 shares of restricted common stock and recorded $207,344 in stock compensation expense in exchange for services valued at the closing price on the date of issuance. The shares were issued in reliance upon an exemption from registration pursuant to Section 4(2) of the Securities Act of 1933

Recovered_Sheet1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2015
Summary Of Significant Accounting Policies Policies
Basis of Presentation	The unaudited financial statements of Multimedia platforms, Inc. as of March 31, 2015, and for the three months ended March 31, 2015 and 2014, have been prepared in accordance with accounting principles generally accepted in the United States for interim financial reporting and include the Company’s wholly-owned subsidiaries, Columbia Funmap, Inc. from the date of acquisition on March 1, 2015, and Multimedia Platforms, LLC. Accordingly, they do not include all of the disclosures required by accounting principles generally accepted in the United States for complete financial statements and should be read in conjunction with the audited consolidated financial statements and notes thereto for the year ended December 31, 2014, as filed with the Securities and Exchange Commission as part of the Company’s Form 10-K. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the interim financial information have been included. The Company did not record an income tax provision during the periods presented due to net taxable losses. The results of operations for any interim period are not necessarily indicative of the results of operations for the entire year.
Principles of Consolidation	The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. As of March 31, 2015, the Company has a 100% interest in MMP, LLC and a 100% interest in FUNMAP. The results of each of these entities are consolidated with the Company’s results from and after their respective acquisition dates based on guidance from the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) No. 810, “Consolidation” (“ASC 810”).
Accounting Estimates	The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) 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 significantly from those estimates.
Cash and Cash Equivalents	The Company maintains cash balances at two financial institutions. The Company considers all highly liquid instruments purchased with an original maturity of three months or less and money market accounts to be cash equivalents.
Accounts receivable	The Company currently does issue credit on services for one of its national advertisers and its national media brokers who are on 90 day terms. Our collection policy is that payment is due at time of advertising printing. No allowance for doubtful accounts are considered necessary to be established for amounts that may not be recoverable as our collection history is good and write offs have been minimal.
Property, plant, and equipment	Fixed assets are carried at cost, less accumulated depreciation and amortization. Major improvements are capitalized, while repair and maintenance are expensed when incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period.
	Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are:
			Estimated
			Useful Lives
	Office Equipment		5-10 years
	Furniture		5 - 7 years
	Vehicles		5-10 years
	For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For book purposes, depreciation is computed under the straight-line method.
Long-lived assets	The Company assesses the recoverability of long-lived assets using an assessment of the estimated undiscounted future cash flows related to such assets. In the event that assets are found to be carried at amounts which are in excess of estimated gross future cash flows, the assets will be adjusted for impairment to a level commensurate with fair value determined using a discounted cash flow analysis of the underlying assets.
	The Company’s property, plant, and equipment consist of a vehicle.
Goodwill	We evaluate goodwill for impairment annually or more frequently when an event occurs or circumstances change that indicates the carrying value may not be recoverable. We test goodwill for impairment by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value. We estimate the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on our best estimate of future net sales and operating expenses and general economic conditions.
Revenue Recognition	MMP LLC follows the guidance of the Securities and Exchange Commission’s Staff Accounting Bulletin No. 104 for revenue recognition.
	Revenue is recognized from one primary source: Advertising. The Company records revenue when all of the following have occurred; (1) upon signing the advertising contract, (2) publication of the advertisement in print or uploaded to be digitally placed on line (3) collectability is reasonably assured.
	Reported revenues are net of in kind exchanges, barters and discounts. Trade (barter) exchanges for needed services and promotional costs are recorded at the fair market value of the goods and services exchanged. Barter related amounts were immaterial during the years ended December 31, 2014 and 2013, respectively. As a result, no adjustments to the financial statements were deemed necessary. In addition, for financial statement presentation, revenues have been offset by material costs received in such exchanges.
	Revenue is recognized at the point of sale, with no further obligations.
Stock-Based Compensation	The Company accounts for all compensation related to stock, options or warrants using a fair value based method whereby compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. We use the Black-Scholes pricing model to calculate the fair value of options and warrants issued to both employees and non-employees. In calculating this fair value, there are certain assumptions that we use consisting of the expected life of the option, risk-free interest rate, dividend yield, volatility and forfeiture rate. The use of a different estimate for any one of these components could have a material impact on the amount of calculated compensation expense.
	We periodically issue restricted common stock as compensation. Pursuant to ASC 505-50-30-6 issuances are valued using the market price of the stock or value of the services rendered on the date of the related agreement, whichever is more readily determinable.
Cost of Goods Sold	Cost of goods sold includes the cost of the creating services for editorial, creative services, advertising and delivery and in kind discounts and services. Cost for trade is recognized as incurred.
Shipping and handling costs	The Company classifies shipping and handling costs as part of Cost of sales in the Consolidated Statements of Operations.
Research and development costs	Research and development costs are expensed as incurred.
Fair Value of Financial Instruments	The carrying amounts reported in the condensed consolidated balance sheets for cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and other current assets and liabilities approximate fair value due to relatively short periods to maturity. It is not practical to determine the fair value of our notes payable due to the complex terms. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.
Income Taxes	The Company accounts for income taxes using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized for the future tax consequences attributed to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and tax credits and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences and carry-forwards are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established when necessary to reduce deferred tax assets to amounts expected to be realized. The Company reports a liability for unrecognized tax benefits resulting from uncertain income tax positions, if any, taken or expected to be taken in an income tax return. Estimated interest and penalties are recorded as a component of interest expense or other expense, respectively.
Net Income (Loss) Per Share	The computation of basic earnings per share (“EPS”) is based on the weighted average number of shares that were outstanding during the period, including shares of common stock that are issuable at the end of the reporting period. The computation of diluted EPS is based on the number of basic weighted-average shares outstanding plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method. The computation of diluted net income per share does not assume conversion, exercise or contingent issuance of securities that would have an antidilutive effect on earnings per share. Therefore, when calculating EPS if the Company experienced a loss, there is no inclusion of dilutive securities as their inclusion in the EPS calculation is antidilutive. Furthermore, options and warrants will have a dilutive effect under the treasury stock method only when the average market price of the common stock during the period exceeds the exercise price of the options or warrants (they are in the money).
	Following is the computation of basic and diluted net loss per share for the three months ended March 31, 2015 and 2014:
				Three Months Ended
				March 31,
				2015			2014
	Basic and Diluted EPS Computation
	Numerator:
		Loss available to common stockholders'		$	(3,963,663	)	$	(21,209	)
	Denominator:
		Weighted average number of common shares outstanding			32,482,799			30,748,969
	Basic and diluted EPS			$	(0.12	)	$	(0.00	)
	The weighted average shares listed below were not included in the computation of diluted losses per share because to do so would have been antidilutive for the periods presented:
		Convertible promissory notes			1,920,704			-
Recent Accounting Pronouncements	In February 2015, the FASB issued ASU 2015-02, “Amendments to the Consolidation Analysis”, which amends the consolidation requirements in ASC 810 and significantly changes the consolidation analysis required under U.S. GAAP relating to whether or not to consolidate certain legal entities. Early adoption is permitted. The Company’s effective date for adoption is January 1, 2016. The Company does not expect this accounting update to have a material effect on its consolidated financial statements in future periods, although that could change.
	In January 2015, the FASB issued ASU 2015-01, “Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items”, which eliminates the concept from U.S. GAAP the concept of an extraordinary item. Under the ASU, an entity will no longer (1) segregate an extraordinary item from the results of ordinary operations; (2) separately present an extraordinary item on its income statement, net of tax, after income from continuing operations; or (3) disclose income taxes and earnings-per-share data applicable to an extraordinary item. Early adoption is permitted. The Company’s effective date for adoption is January 1, 2016. The Company does not expect this accounting update to have a material effect on its consolidated financial statements in future periods, although that could change.
	We review new accounting standards as issued. Although some of these accounting standards issued or effective after the end of our previous fiscal year may be applicable to us, we have not identified any standards that we believe merit further discussion. We believe that none of the new standards will have a significant impact on our financial statements.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2015
Summary Of Significant Accounting Policies Tables
Property, plant, and equipment			Estimated
			Useful Lives
	Office Equipment		5-10 years
	Furniture		5 - 7 years
	Vehicles		5-10 years
Net Income (Loss) Per Share				Three Months Ended
				March 31,
				2015			2014
	Basic and Diluted EPS Computation
	Numerator:
		Loss available to common stockholders'		$	(3,963,663	)	$	(21,209	)
	Denominator:
		Weighted average number of common shares outstanding			32,482,799			30,748,969
	Basic and diluted EPS			$	(0.12	)	$	(0.00	)
	The weighted average shares listed below were not included in the computation of diluted losses per share because to do so would have been antidilutive for the periods presented:
		Convertible promissory notes			1,920,704			-

Fixed_Assets_Tables

Fixed Assets (Tables)	3 Months Ended
	Mar. 31, 2015
Fixed Assets Tables
Fixed assets		March 31,			December 31,
		2015			2014
	Vehicle	$	26,203		$	-
	Accumulated depreciation		(874	)		-
	Fixed assets, net	$	25,329		$	-

Promissory_Notes_Tables

Promissory Notes (Tables)	3 Months Ended
	Mar. 31, 2015
Promissory Notes Tables
Notes payable		Principal			Accrued		Total
					Interest
	Convertible promissory notes	$	550,000		$	26,211	$	576,211
	Debt discount		(539,715	)		-		(539,715	)
		$	10,285		$	26,211	$	36,496
Outstanding convertible promissory notes		Principal			Accrued		Total
					Interest
	Loan payable - related party	$	116,175		$	-	$	116,175
	Due to related parties		195,575			-		195,575
	Total	$	311,750		$	-	$	311,750
Outstanding non convertible, unsecured promissory notes		Principal			Accrued		Total
					Interest
	Convertible promissory notes	$	182,511		$	64,181	$	246,692
	Non convertible promissory notes		364,727			76,719		441,446
	Total	$	547,238		$	140,900	$	688,138

Columbia_Funmap_Inc_Acquisitio1

Columbia Funmap, Inc. Acquisition (Tables)	3 Months Ended
	Mar. 31, 2015
Columbia Funmap Inc. Acquisition Tables
Net tangible assets acquired and liabilities assumed	The allocation of the purchase price, is as follows:
	Net tangible assets acquired and liabilities assumed:
	Cash and cash equivalents				$	17,240
	Accounts receivable					64,382
	Accounts payable					(22,193	)
	Loans					(3,000	)
	Credit cards					(6,830	)
	Line of credit					(61,945	)
	Subtotal Funmap net liabilities assumed									(12,346	)
	Amount of purchase price allocated to goodwill									3,479,834
	Net assets acquired								$	3,467,488
	Consideration paid:
	2,160,000 shares of common stock	1)			$	3,369,600
	92,250 shares of common stock issued for related party loans					87,888
	Issuance of note					10,000
	Total consideration								$	3,467,488
Proforma Adjusted Summary		Three Months Ended
		March 31,
		2015				2014
	Net revenue	$	272,214			$	306,947
	Gross profit		133,591				199,363
	Operating costs		(358,797	)			(189,995	)
	Stock compensation		(972,049	)			-
	Goodwill impairment		(2,729,834	)			-
	Interest expense		(36,496	)			-
	Net income (loss)	$	(3,963,585	)		$	9,368

GOODWILL_Tables

GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2015
Goodwill Tables
GOODWILL		Amount
	Goodwill	$	3,479,834
	Accumulated impairment		(2,729,834	)
	Balance	$	750,000

Recovered_Sheet2

ORGANIZATION AND GOING CONCERN (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Notes to Financial Statements
Recognized revenue	$189,635	$146,532
Working capital	10,971
Goodwill impairment	2,729,834
Loss from operations	-3,927,167	-21,209
Share based compensation expense	$972,049

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Mar. 31, 2015
Office Equipment [Member] | Minimum [Member]
Estimated Useful Lives	5 years
Office Equipment [Member] | Maximum [Member]
Estimated Useful Lives	10 years
Furniture and Fixtures [Member] | Minimum [Member]
Estimated Useful Lives	5 years
Furniture and Fixtures [Member] | Maximum [Member]
Estimated Useful Lives	7 years
Vehicles [Member] | Minimum [Member]
Estimated Useful Lives	5 years
Vehicles [Member] | Maximum [Member]
Estimated Useful Lives	10 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Numerator:
Loss available to common stockholder's	($3,963,663)	($21,209)
Denominator:
Weighted average number of common shares outstanding	32,482,799	30,748,969
Basic and diluted EPS	($0.12)	$0
The weighted average shares listed below were not included in the computation of diluted lossesB per share because to do so would have been antidilutive for the periods presented:
Convertible promissory notes	$1,920,704

Fixed_Assets_Details

Fixed Assets (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
Less: Accumulated depreciation	($874)
Property and equipment, Net	25,329
Vehicles [Member]
Property and equipment, Gross	$26,203

Fixed_Assets_Details_Narrative

Fixed Assets (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Fixed Assets Details Narrative
Depreciation expense	$874	$0

Promissory_Notes_Details

Promissory Notes (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Accrued Interest	$26,211	$140,900
Convertible Promissory Notes [Member]
Principle	550,000
Accrued Interest	26,211
Total	576,211
Debt discount [Member]
Principle	-539,715
Accrued Interest
Total	-539,715
Notes payable [Member]
Principle	10,285
Accrued Interest	26,211
Total	$36,496

Promissory_Notes_Details_1

Promissory Notes (Details 1) (USD $)	Mar. 31, 2014
Loan payable related party [Member]
Principle	$116,175
Accrued Interest
Total	116,175
Due to related parties [Member]
Principle	195,575
Accrued Interest
Total	195,575
Notes payable [Member]
Principle	311,750
Accrued Interest
Total	$311,750

Promissory_Notes_Details_2

Promissory Notes (Details 2) (USD $)	Mar. 31, 2014
Convertible promissory notes [Member]
Principle	$182,511
Accrued Interest	64,181
Total	246,692
Non convertible promissory notes [Member]
Principle	364,727
Accrued Interest	76,719
Total	441,446
Notes payable 1 [Member]
Principle	547,238
Accrued Interest	140,900
Total	$688,138

Promissory_Notes_Details_Narra

Promissory Notes (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Promissory Notes Details Narrative
Loan payable - related party	$123,675	$116,175
Due to related parties	160,700	195,575
Series B Preferred stock, shares authorized	4,000,000	4,000,000
Accrued interest payable	26,211	140,900
Debt discount	$10,285

Stockholders_Equity_Details_Na

Stockholder's Equity (Details Narrative) (USD $)	13-May-15	Mar. 31, 2015	Dec. 31, 2014
Stockholders Equity Details Narrative
Common stock shares issued and Outstanding	$35,142,853		$1,502,477
Series A Preferred stock, shares issued	27,212,694	27,212,694	0
Series B Preferred stock, shares outstanding	4,000,000	4,000,000	0

Columbia_Funmap_Inc_Acquisitio2

Columbia Funmap, Inc. Acquisition (Details) (USD $)	Mar. 31, 2015		Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Cash and cash equivalents	$335,963		$9,232
Loans			364,727
Line of credit	60,665
2,160,000 shares of common stock	35,142		30,749
Net tangible assets acquired and liabilities assumed [Member]
Cash and cash equivalents	17,240
Accounts receivable	64,382
Accounts payable	-22,193
Loans	-3,000
Credit cards	-6,830
Line of credit	-61,945
Subtotal Funmap net liabilities assumed	-12,346
Amount of purchase price allocated to goodwill	3,479,834
Net assets acquired	3,467,488
Consideration paid [Member]
2,160,000 shares of common stock	3,369,600	[1]
92,250 shares of common stock issued for related party loans	87,888
Issuance of note	10,000
Total consideration	$3,467,488
[1]	The fair value of the 2,160,000 ordinary shares issued as part of the consideration paid for FUNMAP was determined on the basis of the closing price of the Company's ordinary shares of $1.84 on the acquisition date discounted 15% for lack of marketability (DLOM).

Columbia_Funmap_Inc_Acquisitio3

Columbia Funmap, Inc. Acquisition (Details 1) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Net revenue	$189,635	$146,532
Gross profit	72,659	86,641
Operating costs	3,999,826	107,850
Goodwill impairment	2,729,834
Interest expense	-26,211
Net income (loss)	-3,963,663	-21,209
Proforma Adjusted Summary [Member]
Net revenue	272,214	306,947
Gross profit	133,591	199,363
Operating costs	-358,797	-189,995
Stock compensation	-972,049
Goodwill impairment	-2,729,834
Interest expense	-36,496
Net income (loss)	($3,963,585)	$9,368

GOODWILL_Details

GOODWILL (Details) (USD $)	Mar. 31, 2015
Goodwill Details
Goodwill	$3,479,834
Accumulated impairment	-2,729,834
Balance	$750,000

GOODWILL_Details_Narrative

GOODWILL (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Goodwill Details
Goodwill impairment	$2,729,834