Multimedia Platforms (MMPWQ) 10-Q 14 Aug 15 2015 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Aug. 07, 2015
Document And Entity Information
Entity Registrant Name	MULTIMEDIA PLATFORMS INC.
Entity Central Index Key	1,424,328
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
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		48,060,852
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,015

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current Assets
Cash	$ 467,060	$ 9,232
Accounts receivable	62,210	38,866
Other current assets	20,085	1,321,081
Total current assets	549,355	$ 1,369,179
Property and equipment, net of accumulated depreciation of $50	15,489
Other assets
Goodwill	750,000
Intangibles	1,330,000
Total other assets	2,080,000
Total assets	2,644,844	$ 1,369,179
Current Liabilities
Accounts payable & accrued expenses	$ 134,843	211,471
Deferred revenue		$ 1,889
Line of credit	$ 56,793
Loan payable - related party	133,189	$ 116,175
Due to related parties	169,200	195,575
Accrued interest payable	$ 72,477	140,900
Promissory notes		364,727
Convertible promissory notes		182,511
Total Current Liabilities	$ 566,502	$ 1,213,248
Long-term liabilities
Convertible promissory notes, net of discount of $1,415,882	159,118
Total long-term liabilities	159,118
TOTAL LIABILITIES	725,620	$ 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 June 30, 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 June 30, 2015 and December 31, 2014, respectively.	4,000
Common stock, $0.001 par value 300,000,000 shares authorized; issued and outstanding 37,798,153 and 30,748,969 at June 30, 2015 and December 31, 2014, respectively.	37,798	$ 30,749
Additional paid-in capital	7,003,445	$ 495,298
Common stock issuable for asset purchase	300,000
Accumulated (deficit)	(5,453,232)	$ (370,116)
Total stockholders' equity	1,919,224	155,931
Total liabilities and stockholders' equity	$ 2,644,844	$ 1,369,179

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Current Assets
Property and equipment, net of accumulated depreciation	$ 50
Long-term liabilities
Convertible promissory notes, net of discount	$ 1,415,882
Stockholders' Deficit
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	37,798,153	30,748,969
Common stock, shares outstanding	37,798,153	30,748,969
Series A Preferred stock, par value	$ 0.001	$ 0.001
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	$ 0.001	$ 0.001
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 Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income
Net Revenue	$ 232,441	$ 154,836	$ 422,526	$ 301,368
Cost of sales	161,959	63,748	262,384	123,401
Gross profit	70,482	91,088	160,142	177,967
Operating expenses
General and administrative	818,350	58,763	1,984,866	126,013
Sales and marketing	$ 176,486	$ 38,714	296,963	$ 79,552
Goodwill impairment			2,729,834
Total operating expenses	$ 994,836	$ 97,477	5,011,663	$ 205,565
Loss from operations	(924,354)	$ (6,389)	(4,851,521)	$ (27,598)
Other Income and (Expense)
Interest expense	(46,266)		(72,477)
Amortization of debt discount	(148,833)		(159,118)
Total other income and expense	(195,099)		(231,595)
Earnings before taxes	$ (1,119,453)	$ (6,389)	$ (5,083,116)	$ (27,598)
Provision for income taxes
Net loss	$ (1,119,453)	$ (6,389)	$ (5,083,116)	$ (27,598)
Net (loss) per common share basic	$ (0.03)	$ 0	$ (0.15)	$ 0
Weighted average common shares outstanding basic	35,798,817	30,738,969	34,134,789	30,738,969

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - 6 months ended Jun. 30, 2015 - USD ($)	Preferred Stock Series A	Preferred Stock Series B	Common Stock	Common Stock Payable	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 for RND Enterprises, Inc. asset purchase, amount			$ 2,000	$ 300,000	798,000		1,100,000
Shares issued for RND Enterprises, Inc. asset purchase, Shares			2,000,000
Shares issued in exchange for services, Amount			$ 1,295		1,151,945		1,153,240
Shares issued in exchange for services, Shares			1,294,457
Discount on convertible promissory note due to detachable warrants					1,263,320		1,263,320
Discount on convertible promissory note due to beneficial conversion feature					$ 311,680		311,680
Net Income (Loss)						$ (5,083,116)	(5,083,116)
Ending Balance, Amount at Jun. 30, 2015	$ 27,213	$ 4,000	$ 37,798	$ 300,000	$ 7,003,445	$ (5,453,232)	$ 1,919,224
Ending Balance, Shares at Jun. 30, 2015	27,212,694	4,000,000	37,798,153

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net loss	$ (5,083,116)	$ (27,598)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:
Depreciation	50
Share based compensation expense	1,153,240
Impairment of goodwill	2,729,834
Amortization of debt discount	159,118
Changes in assets and liabilities, net of acquisitions:
(Increase) decrease in accounts receivable	41,038	$ (5,930)
(Increase) decrease in other current assets	(20,085)	1,082
Increase (decrease) in accounts payable and accrued expenses	16,629	$ 32,446
Increase (decrease) in related party payable	17,014
Increase (decrease) in deferred revenue	(1,889)
Increase (decrease) in accrued interest	72,477
Net cash provided by (used) in operating activities	(915,690)
Cash flows from investing activities:
Purchase of property, plant and equipment	(15,538)
Cash paid for asset purchase	(200,000)
Cash from acquisitions	19,208
Net cash provided by (used) in investing activities	(196,330)
Cash flows from financing activities
Proceeds from convertible promissory notes	1,575,000
Payments of credit line	(5,152)
Net cash provided by (Used) in financing activities	1,569,848
Increase (decrease) in cash	457,828
Cash and cash equivalents at beginning of period	9,232
Cash and cash equivalents at end of period	$ 467,060
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 1,294,457 shares of common stock issued in exchange for services	$ 1,153,240
Debt discount recorded for beneficial conversion feature	311,680
Debt discount recorded for value of warrants issued	$ 1,263,320

Organization and Going Concern

Organization and Going Concern	6 Months Ended
	Jun. 30, 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 a $10,000 note. 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. On June 17, 2015, the Company entered into an asset purchase agreement (the "Asset Purchase Agreement") with RND Enterprises, Inc. ("RND"), pursuant to which the Company purchased substantially all of the assets of RND from its sole shareholder, for an amount equal to $1,330,000, consisting of $230,000 in cash payable at closing and $1,100,000 in restricted shares of the Company's common stock, valued at $0.40 per share for a total of 2,750,000 shares. The transaction was closed on June 17, 2015. RND is engaged in the business of publishing an LGBT culture magazine known as Next Magazine 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 six months ended June 30, 2015, the Company recognized net revenue of $422,526. However, the Company incurred a net operating loss of $4,851,521 which includes $2,729,834 of goodwill impairment from the FUNMAP acquisition and $1,153,240 of stock compensation expense. The Company had negative working capital of $17,147 as of June 30, 2015. In view of these conditions, the ability of the Company to continue as a going concern is in doubt and dependent upon achieving a profitable level of operations and on the ability of the Company to obtain necessary financing to fund ongoing operations. 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 is planning to raise necessary additional funds for working capital through loans and/or additional sales of its common stock. However, there is no assurance that the Company will be successful in raising additional capital or that such additional funds will be available on acceptable terms, if at all. Should the Company be unable to raise this amount of capital its operating plans will be limited to the amount of capital that it can access. These financial statements do not give effect to any adjustments which will be necessary should the Company be unable to continue as a going concern and therefore be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts different from those reflected in the accompanying financial statements.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 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 June 30, 2015, and for the three and six months ended June 30, 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 June 30, 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 3-5 years Furniture 5 - 7 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. 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 $107,031 and $177,210 during the three months ended June 30, 2015 and 2014. Barter related amounts were $190,885 and $354,103 during the six months ended June 30, 2015 and 2014. 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 and six months ended June 30, 2015 and 2014: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ (1,119,453 ) $ (6,389 ) $ (5,083,116 ) $ (27,598 ) Denominator: Weighted average number of common shares outstanding 35,798,817 30,748,969 34,134,789 30,748,969 Basic and diluted EPS $ (0.03 ) $ (0.00 ) $ (0.15 ) $ (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 5,491,591 5,491,591 Common stock purchase warrants 6,050,002 6,050,002 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	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
NOTE 3. Fixed Assets	Fixed assets consisted of the following: June 30, December 31, 2015 2014 Office equipment $ 2,599 $ - Furniture and fixtures 12,939 - Total fixed assets 15,538 - Accumulated depreciation (50 ) - Fixed assets, net $ 15,488 $ - During the six months ended June 30, 2015 and 2014, the Company recognized $50 and $0, respectively, in depreciation expense.

Promissory Notes

Promissory Notes	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
NOTE 4. Promissory Notes	As of June 30, 2015, the Company had the following notes payable: Principal Accrued Interest Total Convertible promissory notes $ 1,575,000 $ 72,477 $ 1,647,477 Debt discount (1,415,882 ) - (1,415,882 ) $ 159,118 $ 72,477 $ 231,595 As of December 31, 2014, MMP, LLC (Accounting Acquirer) had the following notes payable: Principle Accrued Interest Total 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 these advances is included under "Loan payable – related party" on the balance sheet and includes $116,175 as of June 30, 2015 and December 31, 2014, respectively. The loan is non-interest bearing. "Due to related parties" on the face of the balance sheet was $169,200 and $195,575 as of June 30, 2015 and December 31, 2014, respectively. These balances represent non-interest bearing advances 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: Principle Accrued Interest Total 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 the six months ended June 30, 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 - $100,000 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. 9% Convertible Promissory Note issued April 20, 2015 - $50,000 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. 9% Convertible Promissory Note issued April 22, 2015 - $100,000 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. 9% Convertible Promissory Note issued May 7, 2015 - $25,000 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. 9% Convertible Promissory Note issued May 18, 2015 - $50,000 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. 9% Convertible Promissory Note issued May 18, 2015 - $50,000 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. 9% Convertible Promissory Note issued May 20, 2015 - $25,000 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 $25,000 (the "Newton Note") and 83,335 stock purchase warrants allowing Newton to purchase up to 83,335 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 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 $25,000 discount is being accreted over the 18 month term of the Newton Note. 9% Convertible Promissory Note issued May 29, 2015 - $100,000 On May 29, 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 November 29, 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 - $0.85 per share; estimated volatility – 147%; 5-year risk free interest rate – 1.49%; expected dividend rate - 0% and expected life - 4 years. This resulted in allocating $71,154 to the warrants and $28,846 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 $254,487. 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 May 29, 2015 - $50,000 On May 29, 2015, the Company entered into a Securities Purchase Agreement with Jerry Novack ("Novack"), for the sale of an unsecured, 9% convertible promissory note in the principle amount of $50,000 (the "Novack Note") and 166,667 stock purchase warrants allowing Novack 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 Novack Note is due in 18 months on November 29, 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

Stockholder's Equity

Stockholder's Equity	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
NOTE 5. Stockholder's Equity	Preferred and Common Stock As of June 30, 2015 and December 31, 2014, there were 37,798,153 and 1,502,477 shares of common stock outstanding, respectively. As of June 30, 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 share and per share amounts have been retrospectively restated to reflect the one-for-thirty reverse stock split effected January 16, 2015. During the six months ended June 30, 2015, the Company issued preferred stock and common stock as follows: · 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 1,294,457 shares of restricted common stock and recognized $1,153,240 of stock compensation expense in exchange for services valued at the fair value of services performed or the closing price of our stock on the date of issuance. · Issued 2,252,250 shares of restricted common stock to Alan Beck for the purchase of 100% of common stock issued and outstanding of FUNMAP, See "NOTE 7 – BUSINESS COMBINATIONS, Columbia Funmap, Inc. Acquisition" below for more information. · Issued 2,000,000 shares of restricted common stock pursuant to the Asset Purchase Agreement between the Company and RND Enterprises, Inc.See "NOTE 7 – BUSINESS COMBINATIONS, RND Enterprises, Inc. Asset Purchase" 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. Common Stock Warrants Each of the Company's warrants outstanding entitles the holder to purchase one share of the Company's common stock for each warrant share held. A summary of the Company's warrants outstanding and exercisable as of June 30, 2015 and December 31, 2014 is as follows: Number of Warrants as of Warrant Number June 30, 2015 December 31, 2014 Exercise Price Date of Issuance Expiration Date 1 833,335 - $ 0.75 March 18, 2015 March 18, 2019 2 166,667 - $ 0.75 March 20, 2015 March 20, 2019 3 333,332 - $ 0.75 March 20, 2015 March 20, 2019 4 500,000 - $ 0.75 March 23, 2015 March 23, 2019 5 166,667 - $ 0.75 April 20, 2015 April 20, 2019 6 333,332 - $ 0.75 April 22, 2015 April 22, 2019 8 83,333 - $ 0.75 May 7, 2015 May 7, 2019 9 166,667 - $ 0.75 May 18, 2015 May 18, 2019 10 166,667 - $ 0.75 May 18, 2015 May 18, 2019 11 83,335 - $ 0.75 May 20, 2015 May 20, 2019 12 333,332 - $ 0.75 May 29, 2015 May 29, 2019 14 166,667 - $ 0.75 May 29, 2015 May 29, 2019 15 166,667 - $ 0.75 May 29, 2015 May 29, 2019 16 333,332 - $ 0.75 June 9, 2015 June 9, 2019 18 83,335 - $ 0.75 June 11, 2015 June 10, 2019 19 250,000 - $ 0.75 June 12, 2015 June 12, 2019 20 333,332 - $ 0.75 June 12, 2015 June 10, 2019 21 666,667 - $ 0.75 June 19, 2015 June 19, 2019 22 200,000 - $ 0.75 April 15, 2015 April 15, 2018 23 100,000 - $ 0.75 April 15, 2015 April 15, 2018 24 100,000 - $ 0.75 April 15, 2015 April 15, 2018 25 300,000 - $ 0.75 April 15, 2015 April 15, 2018 26 100,000 - $ 0.75 April 15, 2015 April 15, 2018 27 83,335 - $ 0.75 June 23, 2015 June 23, 2019 Total 6,050,002 - During the six months ended June 30, 2015, the Company issued 6,050,002 warrants related to the Company's 9% Convertible Promissory Notes. No warrants expired, were canceled or repriced during the six months ended June 30, 2015.

Merger

Merger	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
NOTE 6. 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.

Business Combinations

Business Combinations	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
NOTE 7 – Business Combinations	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: 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). RND Enterprises Inc. Asset Purchase On June 17, 2015, the Company entered into an asset purchase agreement (the "Asset Purchase Agreement") with RND Enterprises, Inc. (the "RND"), pursuant to which the Company purchased substantially all of the assets of RND from its sole shareholder Mr. David Moyal, for a purchase price of $1,000,000, consisting of $200,000 in cash and $800,000 in shares of common stock. Immediately prior to the transaction, the 5% shareholder of RND transferred all his interests in RND to Mr. Moyal for nominal amount. In consideration, the Company agreed to pay to the minority shareholder $30,000 in cash and issue 750,000 shares of common stock valued at $0.40 per share. In aggregate, the Company completed the acquisition transaction for an amount equal to $1,330,000, consisting of $230,000 in cash payable at closing and $1,100,000 in the restricted shares of the Company's common stock, valued at $0.40 per share for a total of 2,750,000 shares. The transaction was closed on June 17, 2015. 750,000 shares of common stock valued at $300,000 were unissued as of June 30, 2015. RND is engaged in the business of publishing an LGBT culture magazine known as Next Magazine 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 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. The table below summarizes the preliminary estimates of fair value of the RND assets acquired and liabilities assumed as of the acquisition date. The net enterprise value of the net assets purchased was valued at $1,330,000 which represented both the cash paid and restricted common stock issued by the Company. The preliminary purchase price allocation is as follows: Net tangible assets acquired and liabilities assumed: Assets $ - Liabilities Amount of purchase price allocated to intangibles 1,330,000 Net assets acquired $ 1,330,000 Consideration paid: 2,750,000 shares of common stock 1) $ 1,100,000 Cash at closing 230,000 Total consideration $ 1,330,000 1) The fair value of the 2,750,000 common stock issued as part of the consideration paid was determined to be $0.40 per share which is consistent with the price paid per share of $0.30 included in our 9% Convertible Promissory Notes. Pro Forma Adjusted Summary The results of operations for FUMNAP and RND have been included in the condensed consolidated financial statements subsequent to their acquisition dates. The Company determined that the results of operation for RND for the period June 18, 2015 — June 30, 2015 were immaterial and therefore did not include RND's results of operations in the condensed consolidated statements of operations for the three and six months ended June 30, 2015. Under the acquisition method of accounting, the total purchase price was allocated to the tangible and intangible assets acquired on the basis of their respective estimated fair values at the dates of acquisition. The valuation of the identifiable intangible assets and their useful lives acquired reflects management's estimates. The following schedule presents unaudited consolidated pro forma results of operations data as if the acquisitions 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 June 30, 2015 2014 Net revenue $ 232,441 $ 517,182 Gross profit 70,482 318,191 Operating costs (694,364 ) (336,772 ) Stock compensation (181,190 ) - Interest expense (195,099 ) - Net income (loss) $ (1,000,171 ) $ (18,581 ) Six Months Ended June 30, 2015 2014 Net revenue $ 445,305 $ 1,051,074 Gross profit 172,921 636,042 Operating costs (1,081,808 ) (706,608 ) Stock compensation (1,153,240 ) - Goodwill impairment (2,729,834 ) - Interest expense (231,595 ) - Net (loss) $ (5,023,556 ) $ (70,566 ) All expenditures incurred in connection with the acquisitions were expensed and are included in selling, general and administrative expenses. The Company recorded revenue of $53,137 and $89,237 and net loss of $56,228 and $54,923 from FUNMAP for the three and six months ended June 30, 2015, respectively. The Company impaired $2,729,834 of goodwill related to the FUNMAP purchase, See "NOTE 8 – GOODWILL" for additional information.

Goodwill

Goodwill	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
NOTE 8 – GOODWILL	The carrying amount of goodwill as of June 30, 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 June 30, 2015 based on the income approach.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2015
Notes to Financial Statements
NOTE 9 - Subsequent Events	From July 1, 2015 through August 13, 2015, the Company issued 300,000 shares of restricted common stock and recorded $90,000 in stock compensation expense in exchange for services valued at the fair value of services performed. The shares were issued in reliance upon an exemption from registration pursuant to Section 4(2) of the Securities Act of 1933. On July 9, 2015, the holder of the Company's Series A Preferred stock converted 9,212,699 shares of Series A Preferred stock into 9,212,699 shares of common stock. The company issued three 9% Convertible Promissory Notes, including 666,670 stock purchase warrants in exchange for $200,000. The remaining 750,000 shares of common stock to be issued pursuant to the RND asset purchase were issued. On July 29, 2015, the Company issued 1.5 million common stock purchase warrants to Patrick Kolenik, pursuant to a consulting agreement. The consulting agreement has a term of 24 months with compensation in the form of 1.5 million warrants. On July 29, 2015, the Company issued 1.5 million common stock purchase warrants Carry W Sucoff pursuant to a consulting agreement dated June 22, 2015. The consulting agreement has a term of 24 months with compensation in the form of 1.5 million warrants. Both warrants contain identical terms including Piggyback registration rights, cashless exercise, 5 year life, $0.30 exercise price and shares of warrant stock cannot be sold prior to February 1, 2016 unless any of the shares owned or controlled by Robert Blair or TBG Holdings, or any of their affiliates, are sold, or are included in a registration statement for resale during that period. The fair value of the warrants was $0.274. The fair value of the warrants was calculated using the Black-Scholes option pricing model and the following assumptions: market price of common stock - $.30 per share; estimated volatility - 152%; risk free interest rate - 1.62%; expected dividend rate - 0% and expected life - 5 years. The resulting total compensation expense of $822,000 will be recognized ratably over the 24 month consulting term.

Summary of Significant Accoun16

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2015
Summary Of Significant Accounting Policies Policies
Basis of Presentation	The unaudited financial statements of Multimedia platforms, Inc. as of June 30, 2015, and for the three and six months ended June 30, 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 June 30, 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 3-5 years Furniture 5 - 7 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.
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 $107,031 and $177,210 during the three months ended June 30, 2015 and 2014. Barter related amounts were $190,885 and $354,103 during the six months ended June 30, 2015 and 2014. 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 and six months ended June 30, 2015 and 2014: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ (1,119,453 ) $ (6,389 ) $ (5,083,116 ) $ (27,598 ) Denominator: Weighted average number of common shares outstanding 35,798,817 30,748,969 34,134,789 30,748,969 Basic and diluted EPS $ (0.03 ) $ (0.00 ) $ (0.15 ) $ (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 5,491,591 5,491,591 Common stock purchase warrants 6,050,002 6,050,002
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 Accoun17

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2015
Summary Of Significant Accounting Policies Tables
Property, plant, and equipment	Estimated Useful Lives Office Equipment 3-5 years Furniture 5 - 7 years
Net Income (Loss) Per Share	Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ (1,119,453 ) $ (6,389 ) $ (5,083,116 ) $ (27,598 ) Denominator: Weighted average number of common shares outstanding 35,798,817 30,748,969 34,134,789 30,748,969 Basic and diluted EPS $ (0.03 ) $ (0.00 ) $ (0.15 ) $ (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 5,491,591 5,491,591 Common stock purchase warrants 6,050,002 6,050,002

Fixed Assets (Tables)

Fixed Assets (Tables)	6 Months Ended
	Jun. 30, 2015
Fixed Assets Tables
Fixed assets	June 30, December 31, 2015 2014 Office equipment $ 2,599 $ - Furniture and fixtures 12,939 - Total fixed assets 15,538 - Accumulated depreciation (50 ) - Fixed assets, net $ 15,488 $ -

Promissory Notes (Tables)

Promissory Notes (Tables)	6 Months Ended
	Jun. 30, 2015
Promissory Notes Tables
Notes payable	Principal Accrued Interest Total Convertible promissory notes $ 1,575,000 $ 72,477 $ 1,647,477 Debt discount (1,415,882 ) - (1,415,882 ) $ 159,118 $ 72,477 $ 231,595
Outstanding convertible promissory notes	Principle Accrued Interest Total 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	Principle Accrued Interest Total 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

Stockholder's Equity (Tables)

Stockholder's Equity (Tables)	6 Months Ended
	Jun. 30, 2015
Stockholders Equity Tables
Summary of Company's warrants outstanding and exercisable	Number of Warrants as of Warrant Number June 30, 2015 December 31, 2014 Exercise Price Date of Issuance Expiration Date 1 833,335 - $ 0.75 March 18, 2015 March 18, 2019 2 166,667 - $ 0.75 March 20, 2015 March 20, 2019 3 333,332 - $ 0.75 March 20, 2015 March 20, 2019 4 500,000 - $ 0.75 March 23, 2015 March 23, 2019 5 166,667 - $ 0.75 April 20, 2015 April 20, 2019 6 333,332 - $ 0.75 April 22, 2015 April 22, 2019 8 83,333 - $ 0.75 May 7, 2015 May 7, 2019 9 166,667 - $ 0.75 May 18, 2015 May 18, 2019 10 166,667 - $ 0.75 May 18, 2015 May 18, 2019 11 83,335 - $ 0.75 May 20, 2015 May 20, 2019 12 333,332 - $ 0.75 May 29, 2015 May 29, 2019 14 166,667 - $ 0.75 May 29, 2015 May 29, 2019 15 166,667 - $ 0.75 May 29, 2015 May 29, 2019 16 333,332 - $ 0.75 June 9, 2015 June 9, 2019 18 83,335 - $ 0.75 June 11, 2015 June 10, 2019 19 250,000 - $ 0.75 June 12, 2015 June 12, 2019 20 333,332 - $ 0.75 June 12, 2015 June 10, 2019 21 666,667 - $ 0.75 June 19, 2015 June 19, 2019 22 200,000 - $ 0.75 April 15, 2015 April 15, 2018 23 100,000 - $ 0.75 April 15, 2015 April 15, 2018 24 100,000 - $ 0.75 April 15, 2015 April 15, 2018 25 300,000 - $ 0.75 April 15, 2015 April 15, 2018 26 100,000 - $ 0.75 April 15, 2015 April 15, 2018 27 83,335 - $ 0.75 June 23, 2015 June 23, 2019 Total 6,050,002 -

Business Combinations (Tables)

Business Combinations (Tables)	6 Months Ended
	Jun. 30, 2015
Business Combinations Tables
Schedule of purchase price allocation; Columbia Funmap, Inc. Acquisition	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).
Net tangible assets acquired and liabilities assumed; RND Enterprises Inc. Asset Purchase	Net tangible assets acquired and liabilities assumed: Assets $ - Liabilities Amount of purchase price allocated to intangibles 1,330,000 Net assets acquired $ 1,330,000 Consideration paid: 2,750,000 shares of common stock 1) $ 1,100,000 Cash at closing 230,000 Total consideration $ 1,330,000 1) The fair value of the 2,750,000 common stock issued as part of the consideration paid was determined to be $0.40 per share which is consistent with the price paid per share of $0.30 included in our 9% Convertible Promissory Notes.
Proforma Adjusted Summary	Three Months Ended June 30, 2015 2014 Net revenue $ 232,441 $ 517,182 Gross profit 70,482 318,191 Operating costs (694,364 ) (336,772 ) Stock compensation (181,190 ) - Interest expense (195,099 ) - Net income (loss) $ (1,000,171 ) $ (18,581 ) Six Months Ended June 30, 2015 2014 Net revenue $ 445,305 $ 1,051,074 Gross profit 172,921 636,042 Operating costs (1,081,808 ) (706,608 ) Stock compensation (1,153,240 ) - Goodwill impairment (2,729,834 ) - Interest expense (231,595 ) - Net (loss) $ (5,023,556 ) $ (70,566 )

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2015
Goodwill Tables
GOODWILL	Amount Goodwill $ 3,479,834 Accumulated impairment (2,729,834 ) Balance $ 750,000

Organization and Going Concern

Organization and Going Concern (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Organization And Going Concern Details Narrative
Recognized revenue	$ 232,441	$ 154,836	$ 422,526	$ 301,368
Loss from operations	$ (924,354)	$ (6,389)	(4,851,521)	$ (27,598)
Goodwill impairment			2,729,834
Share based compensation expense			1,153,240
Working capital	$ 17,147		$ 17,147

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Details)	6 Months Ended
	Jun. 30, 2015
Office Equipment [Member] | Minimum [Member]
Estimated Useful Lives	3 years
Office Equipment [Member] | Maximum [Member]
Estimated Useful Lives	5 years
Furniture [Member] | Minimum [Member]
Estimated Useful Lives	5 years
Furniture [Member] | Maximum [Member]
Estimated Useful Lives	7 years

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Numerator:
Loss available to common stockholder's	$ (1,119,453)	$ (6,389)	$ (5,083,116)	$ (27,598)
Denominator:
Weighted average number of common shares outstanding	35,798,817	30,738,969	34,134,789	30,738,969
Basic and diluted EPS	$ (0.03)	$ 0	$ (0.15)	$ 0
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	$ 5,491,591		$ 5,491,591
Common stock purchase warrants	6,050,002		6,050,002

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)
Barter related amounts	$ 107,031	$ 177,210	$ 190,885	$ 354,103
MMP, LLC [Member]
Percentage of subsidiaries	1		1
FUNMAP [Member]
Percentage of subsidiaries	1		1

Fixed Assets (Details)

Fixed Assets (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Property and equipment, Gross	$ 15,538
Less: Accumulated depreciation	(50)
Property and equipment, Net	15,489
Office Equipment [Member]
Property and equipment, Gross	2,599
Furniture [Member]
Property and equipment, Gross	$ 12,939

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Fixed Assets Details Narrative
Depreciation expense	$ 50

Promissory Notes (Details)

Promissory Notes (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Accrued Interest	$ 72,477	$ 140,900
Convertible Promissory Notes [Member]
Principle	1,575,000
Accrued Interest	72,477
Total	1,647,477
Debt discount [Member]
Principle	$ (1,415,882)
Accrued Interest
Total	$ (1,415,882)
Notes payable [Member]
Principle	159,118
Accrued Interest	72,477
Total	$ 231,595

Promissory Notes (Details 1)

Promissory Notes (Details 1) - MMP, LLC [Member] - USD ($)	Dec. 31, 2014	Jun. 30, 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)	Dec. 31, 2014USD ($)
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 ($)	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Promissory Notes Details Narrative
Loan payable - related party	$ 133,189	$ 116,175
Due to related parties	$ 169,200	$ 195,575
Series B Preferred stock, shares authorized	4,000,000	4,000,000
Accrued interest payable	$ 72,477	$ 140,900
Interest expense	148,833
Debt discount	$ 159,118

Stockholder's Equity (Details)

Stockholder's Equity (Details) - $ / shares	6 Months Ended
	Jun. 30, 2015	Dec. 31, 2014
Warrants outstanding	6,050,002
Warrants One [Member]
Warrants outstanding	833,335
Exercise Price	$ 0.75
Date of Issuance	Mar. 18, 2015
Expiration Date	Mar. 18, 2019
Warrants Two [Member]
Warrants outstanding	166,667
Exercise Price	$ 0.75
Date of Issuance	Mar. 20, 2015
Expiration Date	Mar. 20, 2019
Warrants Three [Member]
Warrants outstanding	333,332
Exercise Price	$ 0.75
Date of Issuance	Mar. 20, 2015
Expiration Date	Mar. 20, 2019
Warrants Four [Member]
Warrants outstanding	500,000
Exercise Price	$ 0.75
Date of Issuance	Mar. 23, 2015
Expiration Date	Mar. 23, 2019
Warrants Five [Member]
Warrants outstanding	166,667
Exercise Price	$ 0.75
Date of Issuance	Apr. 20, 2015
Expiration Date	Apr. 20, 2019
Warrants Six [Member]
Warrants outstanding	333,332
Exercise Price	$ 0.75
Date of Issuance	Apr. 22, 2015
Expiration Date	Apr. 22, 2019
Warrants Eight [Member]
Warrants outstanding	83,333
Exercise Price	$ 0.75
Date of Issuance	May 7, 2015
Expiration Date	May 7, 2019
Warrants Nine [Member]
Warrants outstanding	166,667
Exercise Price	$ 0.75
Date of Issuance	May 18, 2015
Expiration Date	May 18, 2019
Warrants Ten [Member]
Warrants outstanding	166,667
Exercise Price	$ 0.75
Date of Issuance	May 18, 2015
Expiration Date	May 18, 2019
Warrants Eleven [Member]
Warrants outstanding	83,335
Exercise Price	$ 0.75
Date of Issuance	May 20, 2015
Expiration Date	May 20, 2019
Warrants Twelve [Member]
Warrants outstanding	333,332
Exercise Price	$ 0.75
Date of Issuance	May 29, 2015
Expiration Date	May 29, 2019
Warrants Fourteen [Member]
Warrants outstanding	166,667
Exercise Price	$ 0.75
Date of Issuance	May 29, 2015
Expiration Date	May 29, 2019
Warrants Fifteen [Member]
Warrants outstanding	166,667
Exercise Price	$ 0.75
Date of Issuance	May 29, 2015
Expiration Date	May 29, 2019
Warrants Sixteen [Member]
Warrants outstanding	333,332
Exercise Price	$ 0.75
Date of Issuance	Jun. 9, 2015
Expiration Date	Jun. 9, 2019
Warrants Eighteen [Member]
Warrants outstanding	83,335
Exercise Price	$ 0.75
Date of Issuance	Jun. 11, 2015
Expiration Date	Jun. 10, 2019
Warrants Nineteen [Member]
Warrants outstanding	250,000
Exercise Price	$ 0.75
Date of Issuance	Jun. 12, 2015
Expiration Date	Jun. 12, 2019
Warrants Twenty [Member]
Warrants outstanding	333,332
Exercise Price	$ 0.75
Date of Issuance	Jun. 12, 2015
Expiration Date	Jun. 10, 2019
Warrants Twenty One [Member]
Warrants outstanding	666,667
Exercise Price	$ 0.75
Date of Issuance	Jun. 19, 2015
Expiration Date	Jun. 19, 2019
Warrants Twenty Two [Member]
Warrants outstanding	200,000
Exercise Price	$ 0.75
Date of Issuance	Apr. 15, 2015
Expiration Date	Apr. 15, 2018
Warrants Twenty Three [Member]
Warrants outstanding	100,000
Exercise Price	$ 0.75
Date of Issuance	Apr. 15, 2015
Expiration Date	Apr. 15, 2018
Warrants Twenty Four [Member]
Warrants outstanding	100,000
Exercise Price	$ 0.75
Date of Issuance	Apr. 15, 2015
Expiration Date	Apr. 15, 2018
Warrants Twenty Five [Member]
Warrants outstanding	300,000
Exercise Price	$ 0.75
Date of Issuance	Apr. 15, 2015
Expiration Date	Apr. 15, 2018
Warrants Twenty Six [Member]
Warrants outstanding	100,000
Exercise Price	$ 0.75
Date of Issuance	Apr. 15, 2015
Expiration Date	Apr. 15, 2018
Warrants Twenty Seven [Member]
Warrants outstanding	83,335
Exercise Price	$ 0.75
Date of Issuance	Jun. 23, 2015
Expiration Date	Jun. 23, 2019

Stockholder's Equity (Details N

Stockholder's Equity (Details Narrative) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Stockholders Equity Details Narrative
Common stock shares issued and Outstanding	$ 37,798,153	$ 1,502,477
Series A Preferred stock, shares issued	27,212,694	0
Series B Preferred stock, shares outstanding	4,000,000	0

Business Combinations (Details)

Business Combinations (Details) - USD ($)		Jun. 30, 2015	Dec. 31, 2014
Net tangible assets acquired and liabilities assumed:
Loans			$ 364,727
Line of credit		$ 56,793
Consideration paid:
2,160,000 shares of common stock		37,798	$ 30,749
FUNMAP assets acquired and liabilities assumed [Member]
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).

Business Combinations (Details

Business Combinations (Details 1) - USD ($)	Jun. 30, 2015	Dec. 31, 2014
Consideration paid:
2,750,000 shares of common stock	$ 37,798	$ 30,749
RND assets acquired and liabilities assumed [Member]
Net tangible assets acquired and liabilities assumed:
Assets
Amount of purchase price allocated to intangibles	$ 1,330,000
Net assets acquired	1,330,000
Consideration paid:
2,750,000 shares of common stock	1,100,000
Cash at closing	230,000
Total consideration	$ 1,330,000

Business Combinations (Detail37

Business Combinations (Details 2) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Net revenue	$ 232,441	$ 154,836	$ 422,526	$ 301,368
Gross profit	70,482	91,088	160,142	177,967
Operating costs	$ 994,836	$ 97,477	5,011,663	$ 205,565
Goodwill impairment			2,729,834
Interest expense	$ (46,266)		(72,477)
Net income (loss)	(1,119,453)	$ (6,389)	(5,083,116)	$ (27,598)
Proforma Adjusted Summary [Member]
Net revenue	232,441	517,182	445,305	1,051,074
Gross profit	70,482	318,191	172,921	636,042
Operating costs	(694,364)	$ (336,772)	(1,081,808)	$ (706,608)
Stock compensation	$ (181,190)		(1,153,240)
Goodwill impairment			(2,729,834)
Interest expense	$ (195,099)		(231,595)
Net income (loss)	$ (1,000,171)	$ (18,581)	$ (5,023,556)	$ (70,566)

Goodwill (Details)

Goodwill (Details)	Jun. 30, 2015USD ($)
Goodwill Details
Goodwill	$ 3,479,834
Accumulated impairment	(2,729,834)
Balance	$ 750,000

Goodwill (Details Narrative)

Goodwill (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Goodwill Details
Goodwill impairment			$ 2,729,834