Multimedia Platforms (MMPWQ) 10-Q 16 Nov 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Nov. 12, 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	Sep. 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		65,612,754
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current Assets
Cash	$ 270,073	$ 9,232
Accounts receivable	85,694	38,866
Other current assets	110,939	$ 1,321,081
Deferred financing costs	620,000
Total current assets	1,086,706	$ 1,369,179
Property and equipment, net of accumulated depreciation of $958	67,625
Other assets
Goodwill	6,734,197
Intangibles	500,000
Total other assets	7,234,197
Deposits	9,120
Total assets	8,397,648	$ 1,369,179
Current Liabilities
Accounts payable & accrued expenses	$ 587,062	211,471
Deferred revenue		$ 1,889
Line of credit	$ 54,663
Loan payable - related party	366,175	$ 116,175
Due to related parties	196,361	195,575
Accrued interest payable	111,017	140,900
Promissory notes	170,000	364,727
Convertible promissory notes, net of discount of $193,559	356,441	$ 182,511
Convertible notes conversion derivative liability	6,427,559
Warrant liability	4,503,672
Total Current Liabilities	12,772,950	$ 1,213,248
Long-term liabilities
Convertible promissory notes, net of discount of $1,946,800	168,200
Accrued interest payable	1,646
Total long-term liabilities	169,846
TOTAL LIABILITIES	12,942,796	$ 1,213,248
Stockholders' equity
Series A Preferred stock, $0.001 par value 40,000,000 shares authorized; issued and outstanding 17,999,995 and 0 at September 30, 2015 and December 31, 2014, respectively.	18,000
Series B Preferred stock, $0.001 par value 4,000,000 shares authorized; issued and outstanding 1,435,598 and 0 at September 30, 2015 and December 31, 2014, respectively.	1,436
Common stock, $0.001 par value 300,000,000 shares authorized; issued and outstanding 51,175,254 and 30,748,969 at September 30, 2015 and December 31, 2014, respectively.	51,175	$ 30,749
Additional paid-in capital	7,887,845	$ 495,298
Common stock payable	4,230,000
Deferred compensation	(719,250)
Accumulated (deficit)	(16,014,354)	$ (370,116)
Total stockholders' equity	(4,545,148)	155,931
Total liabilities and stockholders' equity	$ 8,397,648	$ 1,369,179

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current Assets
Property and equipment, net of accumulated depreciation	$ 958
Current Liabilities
Convertible promissory notes, net of discount	193,559
Long-term liabilities
Convertible promissory notes, net of discount	$ 1,946,800
Stockholders' equity
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	51,175,254	30,748,969
Common stock, shares outstanding	51,175,254	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	17,999,995	0
Series A Preferred stock, shares outstanding	17,999,995	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	1,435,598	0
Series B Preferred stock, shares outstanding	1,435,598	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income
Net Revenue	$ 437,526	$ 143,517	$ 860,052	$ 444,885
Cost of sales	297,112	78,645	559,496	202,046
Gross profit	140,414	64,872	300,556	242,839
Operating expenses
General and administrative	1,536,879	143,482	3,564,331	326,986
Sales and marketing	121,583	$ 19,533	251,558	$ 41,594
Services - related party	$ 52,950		177,350
Goodwill impairment			2,729,834
Total operating expenses	$ 1,731,412	$ 163,015	6,743,073	$ 368,580
Loss from operations	(1,590,998)	$ (98,143)	(6,442,517)	$ (125,741)
Other Income and (Expense)
Interest expense	(38,372)		(110,849)
Accretion of debt discount	(365,523)		(524,641)
Change in fair value of convertible notes conversion derivative liability	128,611		(4,062,559)
Change in fair value of warrant liability	(303,668)		(4,503,672)
Total non-operating expense	(578,952)		(9,201,721)
Earnings before taxes	$ (2,169,950)	$ (98,143)	$ (15,644,238)	$ (125,741)
Provision for income taxes
Net loss	$ (2,169,950)	$ (98,143)	$ (15,644,238)	$ (125,741)
Net (loss) per common share basic	$ (0.04)	$ 0	$ (0.39)	$ 0
Weighted average common shares outstanding basic	53,547,139	30,748,969	40,626,967	30,748,969

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2015 - USD ($)	Preferred Stock Series A	Preferred Stock Series B	Common Stock	Common Stock Payable	Additional Paid-In Capital	Deferred Compensation	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			$ 2,750		1,097,250			1,100,000
Shares issued for RND Enterprises, Inc. asset purchase, Shares			2,750,000
Shares issued in exchange for services, Amount			$ 1,645		$ 1,625,595			$ 1,627,240
Shares issued in exchange for services, Shares			1,644,457
Conversion of Series A preferred stock to common stock, Amount	$ (9,213)		$ 9,213
Conversion of Series A preferred stock to common stock, Shares	(9,212,699)		9,212,699
Conversion of Series B preferred stock to common stock, Amount		$ (2,564)	$ 2,564
Conversion of Series B preferred stock to common stock, Shares		(2,564,402)	2,564,402
Shares to be issued for New Frontiers Media, LLC purchase				$ 4,230,000				$ 4,230,000
Common stock issued for financing services, Shares			500,000
Common stock issued for financing services, Amount			$ 500		$ 594,500			595,000
Issuance of 3,000,000 warrants for fair value of services					822,000	$ (719,250)		102,750
Discount on convertible promissory note due to detachable warrants					237,014			237,014
Discount on convertible promissory note due to beneficial conversion feature					$ 32,986			32,986
Net Income (Loss)							$ (15,644,238)	(15,644,238)
Ending Balance, Amount at Sep. 30, 2015	$ 18,000	$ 1,436	$ 51,175	$ 4,230,000	$ 7,887,845	$ (719,250)	$ (16,014,354)	$ (4,545,148)
Ending Balance, Shares at Sep. 30, 2015	17,999,995	1,435,598	51,175,254

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net loss	$ (15,644,238)	$ (125,741)
Adjustments to reconcile net loss to net cash provided (used in) operating activities:
Depreciation	958
Share based compensation expense	1,729,989
Impairment of goodwill	2,729,834
Accretion of debt discount	524,641
Change in fair value of convertible notes conversion derivative liability	(4,062,559)
Change in fair value of warrant liability	4,503,672
Changes in assets and liabilities, net of acquisitions:
(Increase) decrease in accounts receivable	78,970	$ 750
(Increase) decrease in other current assets	6,371	(12,033)
Increase (decrease) in accounts payable and accrued expenses	16,652	(5,065)
Increase (decrease) in related party payable	(11,568)	$ 163,494
Increase (decrease) in deferred revenue	(1,889)
Increase (decrease) in accrued interest	110,849
Net cash provided by (used) in operating activities	(1,893,200)	$ 21,405
Cash flows from investing activities:
Purchase of property, plant and equipment	(42,583)
Cash paid for asset purchase	(450,000)
Cash from acquisitions	19,209
Net cash provided by (used) in investing activities	(473,374)
Cash flows from financing activities
Proceeds from convertible promissory notes	2,665,000
Payments of promissory notes	(25,000)
Payments of credit line	(10,282)
Net cash provided by (Used) in financing activities	2,629,718
Increase (decrease) in cash	263,144	$ 21,405
Cash and cash equivalents at beginning of period	9,232
Cash and cash equivalents at end of period	$ 270,073	$ 21,405
Supplemental disclosures of cash flow information
Cash paid during the year for: Taxes paid
Cash paid during the year for: Interest paid
Non-cash operating activities:
Value of common stock issued in exchange for services	$ 1,627,240
Value of warrants issued for services	822,000
Warrants issued for prepaid financial advisory fees	595,000
Debt discount recorded for beneficial conversion feature	32,986
Debt discount recorded for value of warrants issued	$ 237,014

Organization and Going Concern

Organization and Going Concern	9 Months Ended
	Sep. 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. (the "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; (ii) to issue 21,320,832 shares of restricted common stock; and (iii) to issue 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 represented 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 gave rise to reverse merger accounting whereby MMP LLC was 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"),a New York company, pursuant to which the Company purchased substantially all of the assets of RND from its sole shareholder 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 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 On September 8, 2015, the Company entered into a membership interest purchase agreement, dated as of September 8, 2015, with Mr. Michael A. Turner, the sole member of New Frontiers Media Holdings, LLC, ("Frontiers Media"), to purchase 100% of the membership interests of Frontiers Media. The purchase price reflects an enterprise value of approximately 20,240,000, including the issuance of an aggregate of 14,400,000 shares of the Company's common stock, of which 3,000,000 shares of common stock shall be placed in escrow to be released upon achieving certain milestones, $500,000 in cash, consisting of $250,000 payable at the closing date and the remaining $250,000 in the form of a Promissory Note payable at the earlier of March 31, 2016 or the closing of an underwritten offering of not less than $3,000,000, and assumed assets and liabilities. The transaction was closed on September 8, 2015. Frontiers Media is active in live events, digital, mobile, streaming video, print and outdoor signage, and is best known as the publisher of the gay lifestyle magazine, Frontiers. 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 nine months ended September 30, 2015, the Company recognized net revenue of $860,052 and a net operating loss of $6,442,517 and had negative working capital of $561,454 as of September 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	9 Months Ended
	Sep. 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 September 30, 2015, and for the three and nine months ended September 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, RND Enterprises, Inc. from the date of acquisition on June 17, 2015, New Frontiers Media, LLC from the date of acquisition on September 8, 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, Columbia Funmap, Inc.,RND Enterprises, Inc. and New Frontiers Media Holdings, LLC. All intercompany transactions and balances have been eliminated in consolidation. As of September 30, 2015, the Company has a 100% interest in Funmap, 100% interest in RND and 100% interest in Frontiers Media. 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 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. For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. Depreciation for financial statement purposes is computed 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 & equipment 5 - 7 years 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 Revenues are recognized when persuasive evidence of an arrangement exists, the fees are fixed or determinable, the product or service has been delivered and collectability is reasonably assured. We consider the terms of each arrangement to determine the appropriate accounting treatment. Advertising Revenues Advertising revenues are recognized at the magazine cover date, net of agency commissions and discounts. Advertising revenues from websites are recognized as impressions are delivered or as the services are performed. Customer payments received in advance of the performance of advertising services are recorded as deferred revenue in the Balance Sheets. Derivatives - Warrant Liability The Company accounts for the common stock warrants granted and still outstanding as of September 30, 2015 in connection with our 9% Convertible Notes in accordance with the guidance contained in ASC 815-40-15-7F, "Contracts in Entity's Own Equity". Under that provision the Warrants were determined to be ineligible for equity classification due to provisions that may result in an adjustment to their conversion or exercise prices via a down-round feature and must be recorded as a liability. Accordingly, the Company classifies the warrant instrument as a liability at its fair value and adjusts the instrument to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company's statements of operations. The fair value of the warrants issued by the Company in connection with the 9% Convertible Notes has been estimated using a Monte Carlo simulation. The warrant derivative liability balance was $4,503,672 as of September 30, 2015. During the three and nine months ended September 30, 2015, the Company recognized a gain of $303,668 and loss of $4,503,672, respectively in the fair value of warrant related derivatives. Subsequent changes to the fair value of the derivative liabilities will continue to require adjustments to their carrying value that will be recorded as other income (in the event that their value decreases) or as other expense (in the event that their value increases). In general (all other factors being equal), the Company will record income when the market value of the Company's common stock decreases and will record expense when the value of the Company's stock increases. The Company's derivative liability has been measured at fair value at September 30, 2015 using a Monte-Carlo Simulation. Inputs into the model require estimates, including such items as estimated volatility of the Company's stock, estimated probabilities of additional financing, risk-free interest rate, dilution and the estimated life of the financial instruments being fair valued. In addition, since the conversion price contains an anti-dilution adjustment, the probability that the Conversion Price of the warrants would decrease as the share price decreased was also incorporated into the valuation calculation. Derivatives - Bifurcated Conversion Option in Convertible Notes The Company does not use derivative financial instruments to hedge exposures to cash-flow, market or foreign-currency risks. However, the Company has issued Convertible Notes with features that are either (i) not afforded equity classification, (ii) embody risks not clearly and closely related to host contracts, or (iii) may be net-cash settled by the counterparty. As required by ASC 815, Accounting for Derivative Financial Instruments and Hedging Activities, in certain instances, these instruments are required to be carried as derivative liabilities, at fair value, in our financial statements. The convertible notes conversion derivative liability was $6,427,559 as of September 30, 2015. The 9% Convertible Notes issued during the nine months ended September 30, 2015 are subject to anti-dilution adjustments that allow for the reduction in the Conversion Price, as defined in the agreement, in the event the Company subsequently issues equity securities including Common Stock or any security convertible or exchangeable for shares of Common Stock for a price less than the current conversion price. The Company bifurcated and accounted for the conversion option in accordance with ASC 815 as a derivative liability, since this conversion feature is not considered to be indexed to the Company's own stock. The Company's derivative liability has been measured at fair value at September 30, 2015 using a Monte-Carlo Simulation. Fair Value of Financial Instruments We adopted ASC Topic 820 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Disclosures about fair value of financial instruments, requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of September 30, 2015, 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. The fair value of derivative liabilities is estimated using option pricing models that are based on the individual characteristics of our warrants, common stock, the derivative liability on the valuation date as well as assumptions for volatility, remaining expected life, risk-free interest rate and, in some cases, credit spread. The derivative liabilities are the only Level 3 fair value measures. At September 30, 2015, the estimated Level 3 fair values of the liabilities measured on a recurring basis are as follows: Fair Value Measurements at September 30, 2015 Carrying (Level 1) (Level 2) (Level 3) Assets $ - $ - $ - $ - Total assets measured at fair value $ - $ - $ - $ - Liabilities Derivative liability – convertible notes $ 6,427,559 $ - $ - $ 6,427,559 Derivative liability - warrants 4,503,672 - - 4,503,672 Total liabilities measured at fair value $ 10,931,231 $ - $ - $ 10,931,231 The following tables present the activity for Level 3 liabilities for the nine months ended September 30, 2015: Fair Value Measurements Using Level 3 Inputs Warrant Derivative Liability Note Conversion Derivative Liability Total Balance – December 31, 2014 $ - $ - $ - Additions during the period 5,211,818 6,959,887 12,171,705 Total unrealized (gains) or losses included in net loss (708,146 ) (532,328 ) (1,240,474 ) Balance – September 30, 2015 $ 4,503,672 $ 6,427,559 $ 10,931,231 Cost of Revenues Costs of revenues primarily relate to production (e.g., paper, printing and distribution) and editorial costs. Production costs directly related to publications are expensed in the period that revenue is recognized for a publication (e.g., on the cover date of a magazine). Staff costs recognized as Costs of revenues are expensed as incurred. Advertising Costs Advertising costs are expensed as incurred. Advertising expense to third parties for the three months ended September 30, 2015 and 2014 were $22,570 and $0, respectively. Advertising expense to third parties for the nine months ended September 30, 2015 and 2014 were $23,825 and $1,104, respectively. Shipping and Handling Costs incurred for shipping and handling are reflected in Costs of revenues in the Statements of Operations. 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. 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 nine months ended September 30, 2015 and 2014: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ 2,169,950 $ 98,143 $ 15,644,238 $ 125,741 Denominator: Weighted average number of common shares outstanding 53,547,139 30,748,969 40,626,967 30,748,969 Basic and diluted EPS $ 0.04 $ 0.00 $ 0.39 $ 0.00 Potentially dilutive securities not included in the calculation of diluted net loss per share attributable to common stockholders because to do so would be anti-dilutive are as follows (in common stock equivalent shares): Series A preferred stock 17,999,995 - 17,999,995 - Series B preferred stock 1,435,598 - 1,435,598 - Convertible promissory notes 8,240,460 - 8,240,460 - Common stock purchase warrants 12,683,339 - 12,683,339 - Recent Accounting Pronouncements In September 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-16, Business Combinations (Topic 805). This ASU eliminates the requirement for retrospective application of measurement period adjustments relating to provisional amounts recorded in a business combination as of the acquisition date. The amendments in this update require an entity to present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public business entities, the amendments will be effective for fiscal years beginning after December 15, 2015. Early adoption is permitted. 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 April 2015, the FASB issued ASU 2015-05, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40). This ASU provides guidance about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the software license element of the arrangement should be accounted for consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the arrangement should be accounted for as a service contract. For public business entities, the amendments will be effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early adoption is permitted. In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This ASU requires retrospective adoption and will be effective for fiscal years beginning after December 15, 2015 and for interim periods within those fiscal years. We expect the adoption of this guidance will not have a material impact on our financial statements. 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. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205 40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern, which is intended to define management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. Specifically, ASU 2014-15 provides a definition of the term substantial doubt and requires an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). It also requires certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans and requires an express statement and other disclosures when substantial doubt is not alleviated. The new standard will be effective for reporting periods beginning after December 15, 2016, with early adoption permitted. Management does not expect the adoption of ASU 2014-15 to have a material impact on our financial statements and disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes most existing revenue recognition guidance under US GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). On July 9, 2015, the FASB voted to defer the effective date of the new revenue recognition standard by one year. Based on the Board's decision, public organizations would apply the new revenue standard to annual reporting periods beginning after December 15, 2017. We are currently evaluating the impact of the pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard. 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	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
NOTE 3. Fixed Assets	Fixed assets consisted of the following: September 30, 2015 December 31, 2014 Office equipment $ 24,599 $ - Furniture and fixtures 18,234 - In process 25,750 - Total fixed assets 68,583 - Accumulated depreciation (958 ) - Fixed assets, net $ 67,625 $ - During the nine months ended September 30, 2015 and 2014, the Company recognized $958 and $0, respectively, in depreciation expense

Debt

Debt	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
NOTE 4. Debt	As of September 30, 2015, the Company had the following debt related balances: September 30, 2015 December 31, 2014 Current Debt Convertible promissory notes $ 550,000 (1) $ 182,511 (4) Debt discount (193,559 )(1) - Derivative liability - convertible notes 6,427,559 (1) Derivative liability - warrants 4,503,672 (1) Promissory notes 170,000 (3) 364,727 (4) Loan payable - related party 366,175 (2) 116,175 (2) Due to related parties 196,361 (2) 195,575 (2) Accrued interest 111,017 (1) 140,900 (4) Total current debt $ 12,131,225 $ 999,888 Non Current Debt Convertible promissory notes $ 2,115,000 (1) $ - Debt discount (1,946,800 )(1) - Accrued interest 1,646 (1) - Total non current debt 169,846 - Total debt $ 12,301,071 $ 999,888 (1) (2) (3) (4) Financing of up to $2.5 million From March 2015, the Company has entered into certain securities purchase agreements (the "Agreements") with certain accredited investors (the "Investors"). Pursuant to the Agreements, the Company is conducting a private bridge note offering, up to $2,500,000, consisting of 9% Convertible Promissory Notes (the "9% Convertible Notes") which may be voluntarily converted into shares of the Company's common stock and four-year warrants (the "Company Warrant") to purchase shares of Company's common stock. The securities are sold as units, with each unit consisting of a 9% Convertible Note, in the principal amount of $50,000 and Company Warrant to purchase 166,667 shares of the common stock, pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended (the "Securities Act") and Rule 506 of Regulation D ("Regulation D") and/or Regulation S ("Regulation S") as promulgated under the Securities Act. The 9% Convertible Notes are due in 18 months and include interest at the rate of 9% per annum, due semi-annually. The 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 the Investors 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 9% Convertible Notes interest rate shall increase to the lesser of fifteen percent (15%) or the highest rate permissible by law. The 9% Convertible Notes are convertible into common stock, at the Investor'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 (the "Subsequent Financing"). 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. At no time may the 9% Convertible Notes be converted into shares of our common stock if such conversion would result in the Investors and its affiliates owning an aggregate of shares of our common stock in excess of 9.99% of the then outstanding shares of our common stock, provided such percentage may increase or decrease upon not less than 61 days prior written notice from the Investor. The Company Warrant has a four year term and an exercise price equal to the lesser of: (i) $0.75 or (ii) 85% of the price of the common stock (or common stock equivalents, or conversion price of debt instruments sold in such offering) sold at the Subsequent Financing. The Company Warrant includes the same ownership limitation described above in connection with the Company Note. The Company Warrant includes cashless exercise rights. In the offering through the issuance of 9% Convertible Notes, during the three and nine months ended September 30, 2015, the Company raised $790,000 and $2,365,000, respectively of principal and issued 2,633,337 and 7,633,342, respectively of Company Warrants. During the three months ended September 30, 2015, the Company recognized $35,782 of interest expense and $341,427 of debt discount accretion. During the nine months ended September 30, 2015, the Company recognized $108,259 of interest expense and $500,545 of debt discount accretion. Derivative Liability related to the 9% Convertible Notes and Related Detachable Warrants ASC Topic No. 815 - Derivatives and Hedging provides guidance on determining what types of instruments or embedded features in an instrument issued by a reporting entity can be considered indexed to its own stock for the purpose of evaluating the first criteria of the scope exception in the pronouncement on accounting for derivatives. These requirements can affect the accounting for warrants and convertible preferred instruments issued by the Company. As the conversion features within the 9% Convertible Notes, and detachable warrants issued in connection with the 9% Convertible Notes, do not have fixed settlement provisions because their conversion and exercise prices may be lowered if the Company issues securities at lower prices in the future, the Company concluded that the instruments are not indexed to the Company's stock and are to be treated as derivative liabilities. In determining the fair value of the derivative liabilities, the Company used a Monte Carlo simulation at September 30, 2015. A summary of quantitative information with respect to valuation methodology and significant unobservable inputs used for the Company's 9% Convertible Notes and warrant liabilities that are categorized within Level 3 of the fair value hierarchy as of September 30, 2015 is as follows: September 30, 2015 Common stock issuable upon conversion of notes 8,240,460 Common stock issuable upon exercise of warrants 7,633,342 Stock price $ 1.15 Volatility (Annual) 60 % Strike price $0.75 warrants; $0.30 notes Risk-free rate 1.50 % Maturity date 4 years warrants; 1.5 years notes The following table sets forth, by level within the fair value hierarchy, the Company's derivative liabilities that were accounted for at fair value on a recurring basis as of September 30, 2015: Balance at December 31, 2014 Initial valuation of derivative liabilities upon issuance of new securities during the period Increase (decrease) in fair value of derivative liabilities Fair value of derivatives upon reclass to additional paid-in capital Balance at September 30, 2015 Warrants derivative liability $ - $ 6,959,887 $ (532,328 ) $ - $ 6,427,559 Convertible note conversion derivative liability - 5,211,818 (708,146 ) 4,503,672 Total $ - $ 12,171,705 $ (1,240,474 ) $ - $ 10,931,231 Financing with Lincoln Park Capital Fund, LLC The financing with Lincoln Park Capital Fund, LLC is part of the "Financing of up to $2,500,000" described above and is the only related transaction with different terms as described below. On August 21, 2015, the Company issued a Senior Convertible Note (the "Senior Convertible Note") to Lincoln Park Capital Fund, LLC ("Lincoln Park") in the amount of $300,000. The Senior Convertible Note was issued pursuant to the terms of a Securities Purchase Agreement dated as of the same date. The Senior Convertible Note bears interest at the rate of 5% per annum (or 18% upon the occurrence of an event of default) and the principal and interest is due and payable in full on December 31, 2016 (the "Maturity Date"). Interest may be paid in the Company's common stock if the Company meets certain conditions that would allow the issuance of the Company's common stock without any trading restrictions. The Senior Convertible Note included a $30,000 original issuance discount ("OID"). As a result, the net amount received in connection with the sale of the Senior Convertible Note was $270,000. The transaction was closed on August 24, 2015. The Company has the right to prepay the Senior Convertible Note, pursuant to the terms thereof, at any time, provided it pays a prepayment amount of 120% of the then outstanding balance, accrued interest and interest payable from the date of prepayment to the Maturity Date. The Senior Convertible Note provides for customary events of default such as failing to timely make payments under the Senior Convertible Note when due and the occurrence of certain fundamental defaults, as described in the Senior Convertible Note. The principal amount of the Senior Convertible Note and all accrued interest is convertible at the option of Lincoln Park into shares of our common stock at any time. The conversion price of the Senior Convertible Note is $0.30, as adjusted for stock splits, stock dividends, stock combinations or other similar transactions as provided in the Note. At no time may the Senior Convertible Note be converted into shares of our common stock if such conversion would result in Lincoln Park and its affiliates owning an aggregate of shares of our common stock in excess of 4.99% of the then outstanding shares of our common stock, provided such percentage may increase to 9.99% upon not less than 61 days prior written notice. As additional consideration for the loan, the Company granted Lincoln Park a six-year warrant to purchase 1,000,000 shares of our common stock (the "Warrant") at an exercise price of $0.50 per share. The Warrant includes the same ownership limitation described above in connection with the Convertible Note. The Warrant includes cashless exercise rights. The Senior Convertible Note and the Warrant were issued by the Company under the exemption from registration afforded by Section 4(a)(2) of the Securities Act, as amended and/or Regulation D promulgated thereunder, as the securities were issued to accredited investors, without a view to distribution, and were not issued through any general solicitation or advertisement. The Company first allocated Senior Convertible Note principal between the Senior Convertible Note, OID 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 - $2.00 per share; estimated volatility – 150%; 5-year risk free interest rate – 1.44%; expected dividend rate - 0% and expected life - 6 years. This resulted in allocating $237,014 to the warrants and $32,986 to the Senior Convertible Note and $30,000 to the OID. 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 Senior Convertible Note and the total price to convert based on the effective conversion price. The calculated intrinsic value was $1,767,014. As this amount resulted in a total debt discount that exceeds the Senior Convertible Note proceeds, the amount recorded for the BCF was limited to principal amount of the Senior Convertible Note. The resulting $300,000 discount is being accreted over the 16 month term of the Senior Convertible Note. During the three months ended September 30, 2015, the Company recognized $1,646 of interest expense and $24,096 of accretion related to the debt discount.

Stockholder's Equity

Stockholder's Equity	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
NOTE 5. Stockholder's Equity	Preferred and Common Stock As of September 30, 2015 and December 31, 2014, there were 51,175,254 and 1,502,477 shares of common stock outstanding, respectively. As of September 30, 2015 there were 17,999,995 shares of Series A Preferred Stock and 1,435,598 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 affected January 16, 2015. During the nine months ended September 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 11,777,101 shares of common stock upon the 1:1 conversion of 9,212,699 shares of Series A preferred stock and 2,564,402 shares of Series B preferred stock. · 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 2,750,000 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" · Became contractually obligated to issue 14,400,000 shares of restricted common stock pursuant to the membership interest purchase agreement between the Company and New Frontiers Media Holdings, LLC. The shares were valued at $4,230,000 and issued subsequent to September 30, 2015. See "NOTE 7 – BUSINESS COMBINATIONS, New Frontiers Media Holdings, LLC" · Issued 1,644,457 shares of restricted common stock and recognized $1,627,240 of stock compensation expense in exchange for services valued at the fair value of services performed. · Issued 500,000 shares to Maxim Group, LLC as placement agent pursuant to an engagement agreement for the public offering of common stock. The shares were valued at $595,000 and capitalized until the closing of an offering at which time the asset will be reclassified to equity. In addition, the Company paid Maxim a non-refundable fee of $25,000 also capitalized until the closing of an offering at which time the asset will be reclassified to equity 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 September 30, 2015 and December 31, 2014 is as follows: Number of Warrants as of September 30, 2015 December 31, 2014 Exercise Price Date of Issuance Expiration Date (1) 7,633,342 - $ 0.75 2015 2020 (2) 1,000,000 - $ 0.50 August 21, 2015 August 21, 2021 (3) 800,000 - $ 0.75 April 15, 2015 March 20, 2019 (4) 1,500,000 - $ 0.30 July 29, 2015 July 29, 2020 (4) 1,500,000 - $ 0.30 July 29, 2015 July 29, 2020 12,433,342 - (1) (2) (3) (4) No warrants were exercised, expired, canceled or repriced during the nine months ended September 30, 2015.

Merger

Merger	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
NOTE 7. Business Combinations	The Company acquired three businesses during the nine months ended September 30, 2015. Business combinations are accounted for using the acquisition method, and the results of each of those acquired businesses are included in the condensed consolidated financial statements beginning on the respective acquisition date. Acquisition method accounting 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 condensed consolidated financial statements, in conformity with ASC No. 820, "Fair Value Measurements and Disclosures" ("ASC 820"), represent the Company's best estimates. The fair value of consideration transferred in business combinations is allocated to the tangible and intangible assets acquired and liabilities assumed at the acquisition date, with the remaining unallocated amount recorded as goodwill. 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. The allocations of the acquisition price for recent acquisitions have been prepared on a preliminary basis, and changes to those allocations may occur as a result of final working capital adjustments and tax return filings. Acquired goodwill represents the premium the Company paid over the fair value of the net tangible and intangible assets acquired. The Company paid these premiums for a number of reasons, including growing the Company's merchant and customer base, acquiring assembled workforces, expanding its presence in national markets and expanding and advancing its product offerings. The goodwill from these business combinations is generally not deductible for tax purposes. 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 "Business Combinations", if additional information is obtained about these assets and liabilities within the measurement period (not to exceed one year from the date of acquisition), including finalization of asset appraisals, the Company will refine its estimates of fair value to allocate the purchase price more accurately. 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 our stock price on the acquisition date. 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. ("RND"), a New York company, 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. 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: 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. New Frontiers Media Holdings, LLCAcquisition On September 8, 2015, Multimedia Platforms, Inc. entered into that certain membership interest purchase agreement, dated as of September 8, 2015, with Mr. Michael A. Turner, the sole member of New Frontiers Media Holdings, LLC, a Delaware limited liability company, to purchase 100% of the membership interests of Frontiers Media (such agreement, together with all schedules, exhibits and attachments thereto, the "Purchase Agreement"). Pursuant to the Purchase Agreement, the Company paid the purchase price equal to $500,000 in cash, consisting of $250,000 payable at the closing date and the remaining $250,000 in the form of a promissory note accruing interest of 4.5% payable at the earlier of March 31, 2016 or the closing of an underwritten offering of not less than $3,000,000. In addition, the Mr. Turner shall also receive an aggregate of 14,400,000 shares of the Company's common stock, of which 3,000,000 shares of common stock shall be placed in escrow to be released upon achieving certain milestones. The Shares were issued pursuant to Section 4(a)(2) of the Securities Act of 1933, as amended. Additionally, On September 8, 2015, the Board of Directors (the "Board") of the Company appointed Mr. Turner as a member of the Board and President of Media Ventures Division of the Company. Mr. Turner will also remain as the President and Chairman of Frontiers Media. Under the Employment Agreement, Mr. Turner is entitled to an annual salary of $150,000 until the Company completes the closing of any underwritten offering of $3,000,000 or more, in which case, Mr. Turner's annual salary will be increased to $250,000. Pursuant to the Employment Agreement, Mr. Turner is eligible for an annual bonus to be determined by the Board and to participate in any other incentive plans (cash or equity) and employee benefits subject to the applicable terms of such plans or arrangements. The Employment Agreement provides for severance payments in the event the Company does not renew the Employment Agreement or the Company terminates Mr. Turner's employment without "Cause," Mr. Turner terminates his employment for "Good Reason" (or as a result of death or Permanent Disability) (each capitalized term as defined in the Employment Agreement). Mr. Turner's severance payment consists of a cash amount equal to the amount of base salary Mr. Turner would be entitled to based on the current year's base salary for one year following his termination. If Mr. Turner's employment is terminated due to non-renewal of the Employment Agreement by Mr. Turner, voluntary resignation by Mr. Turner without Good Reason or for Cause by the Company, then no severance is due to Mr. Turner under the Employment Agreement. The Employment Agreement contains restrictive covenant provisions applicable to Mr. Turner during his employment with the Company and for a specified period following his termination of employment in certain circumstances. 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 Frontiers Media assets acquired and liabilities assumed as of the acquisition date. The net enterprise value of Frontiers Media was valued at $4,730,000 which represented both the restricted common stock and notes issued by the Company for its 100% interest. Due to the lack of liquidity and volume in our common stock and significant share issuance to Mr. Turner, the market price of our common stock is not an accurate gauge of its value. Thus, management has assessed the fair value based on recent issuances of $2,635,000 of convertible notes with a $0.30 conversion price. The preliminary purchase price allocation is as follows: Net tangible assets acquired and liabilities assumed: Cash and cash equivalents $ (21,396 ) Accounts receivable 144,954 Other assets 33,773 PP&E 26,000 Deposits 9,120 Client list 500,000 MMP advances (19,004 ) Loans (195,000 ) Accounts payable and accrued liabilities (402,644 ) Subtotal Frontiers net liabilities assumed $ 75,803 Amount of purchase price allocated to goodwill 4,654,197 Net assets acquired $ 4,730,000 Consideration paid: 11,400,000 shares of common stock 1) $ 3,420,000 3,000,000 contingent shares 1) 810,000 Issuance of note 250,000 Cash paid 250,000 Total consideration $ 4,730,000 1) The fair value of the 11,400,000 ordinary shares issued as part of the consideration paid for Frontiers Media was determined on the basis of our convertible promissory notes $0.30 conversion price. The 3,000,000 contingent shares were placed into escrow and will be released to Mr. Turner upon achieving certain milestones. These shares were valued based on a 90% probability that the related milestones would be met. Pro Forma Adjusted Summary The results of operations for FUMNAP, RND and Frontiers Media have been included in the condensed consolidated financial statements subsequent to their acquisition dates. 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 September 30, 2015 2014 Net revenue $ 717,652 $ 823,078 Gross profit 265,549 381,765 Operating costs (1,498,475 ) (830,227 ) Stock compensation (576,750 ) - Interest expense (404,715 ) - Change in fair value of derivatives (175,057 ) Net income (loss) $ (2,389,448 ) $ (448,462 ) Nine Months Ended September 30, 2015 2014 Net revenue $ 2,387,756 $ 2,742,762 Gross profit 1,145,247 1,541,748 Operating costs (3,835,388 ) (2,270,249 ) Stock compensation (1,729,989 ) - Goodwill impairment (2,729,834 ) - Interest expense (637,279 ) - Change in fair value of derivatives (8,566,231 ) - Net (loss) $ (16,353,474 ) $ (728,501 ) All expenditures incurred in connection with the acquisitions were expensed and are included in selling, general and administrative expenses. The Company impaired $2,729,834 of goodwill related to the Funmap purchase, See "NOTE 8 – GOODWILL" for additional information.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
NOTE 8. GOODWILL	The following table sets forth the carry value of the Company's goodwill as of September 30, 2015: During the Nine Months Ended September 30, 2015 Balance at December 31, 2014 Goodwill Recognized at time of Purchase Goodwill Impaired Balance at September 30, 2015 Funmaps $ - $ 3,479,834 $ (2,729,834 ) $ 750,000 Next - 1,330,000 - 1,330,000 Frontiers Media - 4,654,197 - 4,654,197 Total $ - $ 9,464,031 $ (2,729,834 ) $ 6,734,197 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 September 30, 2015 based on the income approach.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
NOTE 9. Related Party Transactions	A related party with respect to the Company is generally defined as any person (i) (and, if a natural person, inclusive of his or her immediate family) that holds 10% or more of the Company's securities, (ii) that is part of the Company's management, (iii) that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Through TBG Holdings Corporation and R3 Accounting, Timothy Hart, the Company's Chief Financial Officer, provides accounting and other consulting related services to the Company. During the three and nine months ended September 30, 2015, the company recognized expense related to these services of $52,950 and $177,350, respectively. At September 30, 2015, the Company owed TBG Holdings Corporation $108,697 which is included on the balance sheet under "Due to related parties".

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
NOTE 10. Subsequent Events	11,400,000 shares to be issued as of September 30, 2015 pursuant to the Frontiers purchase were issued in October 2015 with the 3,000,000 milestone shares issued to escrow.

Summary of Significant Accoun17

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2015
Summary Of Significant Accounting Policies Policies
Basis of Presentation	The unaudited financial statements of Multimedia platforms, Inc. as of September 30, 2015, and for the three and nine months ended September 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, RND Enterprises, Inc. from the date of acquisition on June 17, 2015, New Frontiers Media, LLC from the date of acquisition on September 8, 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, Columbia Funmap, Inc.,RND Enterprises, Inc. and New Frontiers Media Holdings, LLC. All intercompany transactions and balances have been eliminated in consolidation. As of September 30, 2015, the Company has a 100% interest in Funmap, 100% interest in RND and 100% interest in Frontiers Media. 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	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. For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. Depreciation for financial statement purposes is computed 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 & equipment 5 - 7 years
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	Revenues are recognized when persuasive evidence of an arrangement exists, the fees are fixed or determinable, the product or service has been delivered and collectability is reasonably assured. We consider the terms of each arrangement to determine the appropriate accounting treatment.
Advertising Revenues	Advertising revenues are recognized at the magazine cover date, net of agency commissions and discounts. Advertising revenues from websites are recognized as impressions are delivered or as the services are performed. Customer payments received in advance of the performance of advertising services are recorded as deferred revenue in the Balance Sheets.
Derivatives - Warrant Liability	The Company accounts for the common stock warrants granted and still outstanding as of September 30, 2015 in connection with our 9% Convertible Notes in accordance with the guidance contained in ASC 815-40-15-7F, "Contracts in Entity's Own Equity". Under that provision the Warrants were determined to be ineligible for equity classification due to provisions that may result in an adjustment to their conversion or exercise prices via a down-round feature and must be recorded as a liability. Accordingly, the Company classifies the warrant instrument as a liability at its fair value and adjusts the instrument to fair value at each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in the Company's statements of operations. The fair value of the warrants issued by the Company in connection with the 9% Convertible Notes has been estimated using a Monte Carlo simulation. The warrant derivative liability balance was $4,503,672 as of September 30, 2015. During the three and nine months ended September 30, 2015, the Company recognized a gain of $303,668 and loss of $4,503,672, respectively in the fair value of warrant related derivatives. Subsequent changes to the fair value of the derivative liabilities will continue to require adjustments to their carrying value that will be recorded as other income (in the event that their value decreases) or as other expense (in the event that their value increases). In general (all other factors being equal), the Company will record income when the market value of the Company's common stock decreases and will record expense when the value of the Company's stock increases. The Company's derivative liability has been measured at fair value at September 30, 2015 using a Monte-Carlo Simulation. Inputs into the model require estimates, including such items as estimated volatility of the Company's stock, estimated probabilities of additional financing, risk-free interest rate, dilution and the estimated life of the financial instruments being fair valued. In addition, since the conversion price contains an anti-dilution adjustment, the probability that the Conversion Price of the warrants would decrease as the share price decreased was also incorporated into the valuation calculation.
Derivatives - Bifurcated Conversion Option in Convertible Notes	The Company does not use derivative financial instruments to hedge exposures to cash-flow, market or foreign-currency risks. However, the Company has issued Convertible Notes with features that are either (i) not afforded equity classification, (ii) embody risks not clearly and closely related to host contracts, or (iii) may be net-cash settled by the counterparty. As required by ASC 815, Accounting for Derivative Financial Instruments and Hedging Activities, in certain instances, these instruments are required to be carried as derivative liabilities, at fair value, in our financial statements. The convertible notes conversion derivative liability was $6,427,559 as of September 30, 2015 The 9% Convertible Notes issued during the nine months ended September 30, 2015 are subject to anti-dilution adjustments that allow for the reduction in the Conversion Price, as defined in the agreement, in the event the Company subsequently issues equity securities including Common Stock or any security convertible or exchangeable for shares of Common Stock for a price less than the current conversion price. The Company bifurcated and accounted for the conversion option in accordance with ASC 815 as a derivative liability, since this conversion feature is not considered to be indexed to the Company's own stock. The Company's derivative liability has been measured at fair value at September 30, 2015 using a Monte-Carlo Simulation.
Fair Value of Financial Instruments	We adopted ASC Topic 820 for financial instruments measured as fair value on a recurring basis. ASC Topic 820 defines fair value, established a framework for measuring fair value in accordance with accounting principles generally accepted in the United States and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 established a three-tier fair value hierarchy which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Disclosures about fair value of financial instruments, requires disclosure of the fair value information, whether or not recognized in the balance sheet, where it is practicable to estimate that value. As of September 30, 2015, 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. The fair value of derivative liabilities is estimated using option pricing models that are based on the individual characteristics of our warrants, common stock, the derivative liability on the valuation date as well as assumptions for volatility, remaining expected life, risk-free interest rate and, in some cases, credit spread. The derivative liabilities are the only Level 3 fair value measures. At September 30, 2015, the estimated Level 3 fair values of the liabilities measured on a recurring basis are as follows: Fair Value Measurements at September 30, 2015 Carrying (Level 1) (Level 2) (Level 3) Assets $ - $ - $ - $ - Total assets measured at fair value $ - $ - $ - $ - Liabilities Derivative liability – convertible notes $ 6,427,559 $ - $ - $ 6,427,559 Derivative liability - warrants 4,503,672 - - 4,503,672 Total liabilities measured at fair value $ 10,931,231 $ - $ - $ 10,931,231 The following tables present the activity for Level 3 liabilities for the nine months ended September 30, 2015: Fair Value Measurements Using Level 3 Inputs Warrant Derivative Liability Note Conversion Derivative Liability Total Balance – December 31, 2014 $ - $ - $ - Additions during the period 5,211,818 6,959,887 12,171,705 Total unrealized (gains) or losses included in net loss (708,146 ) (532,328 ) (1,240,474 ) Balance – September 30, 2015 $ 4,503,672 $ 6,427,559 $ 10,931,231
Cost of Revenues	Costs of revenues primarily relate to production (e.g., paper, printing and distribution) and editorial costs. Production costs directly related to publications are expensed in the period that revenue is recognized for a publication (e.g., on the cover date of a magazine). Staff costs recognized as Costs of revenues are expensed as incurred.
Advertising Costs	Advertising costs are expensed as incurred. Advertising expense to third parties for the three months ended September 30, 2015 and 2014 were $22,570 and $0, respectively. Advertising expense to third parties for the nine months ended September 30, 2015 and 2014 were $23,825 and $1,104, respectively.
Shipping and Handling	Costs incurred for shipping and handling are reflected in Costs of revenues in the Statements of Operations.
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.
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 nine months ended September 30, 2015 and 2014: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ 2,169,950 $ 98,143 $ 15,644,238 $ 125,741 Denominator: Weighted average number of common shares outstanding 53,547,139 30,748,969 40,626,967 30,748,969 Basic and diluted EPS $ 0.04 $ 0.00 $ 0.39 $ 0.00 Potentially dilutive securities not included in the calculation of diluted net loss per share attributable to common stockholders because to do so would be anti-dilutive are as follows (in common stock equivalent shares): Series A preferred stock 17,999,995 - 17,999,995 - Series B preferred stock 1,435,598 - 1,435,598 - Convertible promissory notes 8,240,460 - 8,240,460 - Common stock purchase warrants 12,683,339 - 12,683,339 -
Recent Accounting Pronouncements	In September 2015, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2015-16, Business Combinations (Topic 805). This ASU eliminates the requirement for retrospective application of measurement period adjustments relating to provisional amounts recorded in a business combination as of the acquisition date. The amendments in this update require an entity to present separately on the face of the income statement or disclose in the notes the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public business entities, the amendments will be effective for fiscal years beginning after December 15, 2015. Early adoption is permitted. 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 April 2015, the FASB issued ASU 2015-05, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40). This ASU provides guidance about whether a cloud computing arrangement includes a software license. If a cloud computing arrangement includes a software license, then the software license element of the arrangement should be accounted for consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the arrangement should be accounted for as a service contract. For public business entities, the amendments will be effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. Early adoption is permitted. In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, which requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. This ASU requires retrospective adoption and will be effective for fiscal years beginning after December 15, 2015 and for interim periods within those fiscal years. We expect the adoption of this guidance will not have a material impact on our financial statements. 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. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements - Going Concern (Subtopic 205 40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern, which is intended to define management's responsibility to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. Specifically, ASU 2014-15 provides a definition of the term substantial doubt and requires an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). It also requires certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans and requires an express statement and other disclosures when substantial doubt is not alleviated. The new standard will be effective for reporting periods beginning after December 15, 2016, with early adoption permitted. Management does not expect the adoption of ASU 2014-15 to have a material impact on our financial statements and disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (ASU 2014-09), which supersedes most existing revenue recognition guidance under US GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). On July 9, 2015, the FASB voted to defer the effective date of the new revenue recognition standard by one year. Based on the Board's decision, public organizations would apply the new revenue standard to annual reporting periods beginning after December 15, 2017. We are currently evaluating the impact of the pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard. 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 Accoun18

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2015
Summary Of Significant Accounting Policies Tables
Property, plant, and equipment	Estimated Useful Lives Office Equipment 3-5 years Furniture & equipment 5 - 7 years
Fair Value Measurements Using Level 3 Inputs	At September 30, 2015, the estimated Level 3 fair values of the liabilities measured on a recurring basis are as follows: Fair Value Measurements at September 30, 2015 Carrying (Level 1) (Level 2) (Level 3) Assets $ - $ - $ - $ - Total assets measured at fair value $ - $ - $ - $ - Liabilities Derivative liability – convertible notes $ 6,427,559 $ - $ - $ 6,427,559 Derivative liability - warrants 4,503,672 - - 4,503,672 Total liabilities measured at fair value $ 10,931,231 $ - $ - $ 10,931,231 The following tables present the activity for Level 3 liabilities for the nine months ended September 30, 2015: Fair Value Measurements Using Level 3 Inputs Warrant Derivative Liability Note Conversion Derivative Liability Total Balance – December 31, 2014 $ - $ - $ - Additions during the period 5,211,818 6,959,887 12,171,705 Total unrealized (gains) or losses included in net loss (708,146 ) (532,328 ) (1,240,474 ) Balance – September 30, 2015 $ 4,503,672 $ 6,427,559 $ 10,931,231
Net Income (Loss) Per Share	Following is the computation of basic and diluted net loss per share for the three and nine months ended September 30, 2015 and 2014: Three Months Ended September 30, Nine Months Ended September 30, 2015 2014 2015 2014 Basic and Diluted EPS Computation Numerator: Loss available to common stockholders' $ 2,169,950 $ 98,143 $ 15,644,238 $ 125,741 Denominator: Weighted average number of common shares outstanding 53,547,139 30,748,969 40,626,967 30,748,969 Basic and diluted EPS $ 0.04 $ 0.00 $ 0.39 $ 0.00 Potentially dilutive securities not included in the calculation of diluted net loss per share attributable to common stockholders because to do so would be anti-dilutive are as follows (in common stock equivalent shares): Series A preferred stock 17,999,995 - 17,999,995 - Series B preferred stock 1,435,598 - 1,435,598 - Convertible promissory notes 8,240,460 - 8,240,460 - Common stock purchase warrants 12,683,339 - 12,683,339 -

Fixed Assets (Tables)

Fixed Assets (Tables)	9 Months Ended
	Sep. 30, 2015
Fixed Assets Tables
Fixed assets	Fixed assets consisted of the following: September 30, 2015 December 31, 2014 Office equipment $ 24,599 $ - Furniture and fixtures 18,234 - In process 25,750 - Total fixed assets 68,583 - Accumulated depreciation (958 ) - Fixed assets, net $ 67,625 $ -

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2015
Debt Tables
Debt related balances	September 30, 2015 December 31, 2014 Current Debt Convertible promissory notes $ 550,000 (1) $ 182,511 (4) Debt discount (193,559 )(1) - Derivative liability - convertible notes 6,427,559 (1) Derivative liability - warrants 4,503,672 (1) Promissory notes 170,000 (3) 364,727 (4) Loan payable - related party 366,175 (2) 116,175 (2) Due to related parties 196,361 (2) 195,575 (2) Accrued interest 111,017 (1) 140,900 (4) Total current debt $ 12,131,225 $ 999,888 Non Current Debt Convertible promissory notes $ 2,115,000 (1) $ - Debt discount (1,946,800 )(1) - Accrued interest 1,646 (1) - Total non current debt 169,846 - Total debt $ 12,301,071 $ 999,888
Summary of derivative liability valuation	September 30, 2015 Common stock issuable upon conversion of notes 8,240,460 Common stock issuable upon exercise of warrants 7,633,342 Stock price $ 1.15 Volatility (Annual) 60 % Strike price $0.75 warrants; $0.30 notes Risk-free rate 1.50 % Maturity date 4 years warrants; 1.5 years notes
Fair value on a recurring basis	Balance at December 31, 2014 Initial valuation of derivative liabilities upon issuance of new securities during the period Increase (decrease) in fair value of derivative liabilities Fair value of derivatives upon reclass to additional paid-in capital Balance at September 30, 2015 Warrants derivative liability $ - $ 6,959,887 $ (532,328 ) $ - $ 6,427,559 Convertible note conversion derivative liability - 5,211,818 (708,146 ) 4,503,672 Total $ - $ 12,171,705 $ (1,240,474 ) $ - $ 10,931,231

Stockholder's Equity (Tables)

Stockholder's Equity (Tables)	9 Months Ended
	Sep. 30, 2015
Stockholders Equity Tables
Summary of Company's warrants outstanding and exercisable	Number of Warrants as of September 30, 2015 December 31, 2014 Exercise Price Date of Issuance Expiration Date (1) 7,633,342 - $ 0.75 2015 2020 (2) 1,000,000 - $ 0.50 August 21, 2015 August 21, 2021 (3) 800,000 - $ 0.75 April 15, 2015 March 20, 2019 (4) 1,500,000 - $ 0.30 July 29, 2015 July 29, 2020 (4) 1,500,000 - $ 0.30 July 29, 2015 July 29, 2020 12,433,342 -

Business Combinations (Tables)

Business Combinations (Tables)	9 Months Ended
	Sep. 30, 2015
Proforma Adjusted Summary	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 September 30, 2015 2014 Net revenue $ 717,652 $ 823,078 Gross profit 265,549 381,765 Operating costs (1,498,475 ) (830,227 ) Stock compensation (576,750 ) - Interest expense (404,715 ) - Change in fair value of derivatives (175,057 ) Net income (loss) $ (2,389,448 ) $ (448,462 ) Nine Months Ended September 30, 2015 2014 Net revenue $ 2,387,756 $ 2,742,762 Gross profit 1,145,247 1,541,748 Operating costs (3,835,388 ) (2,270,249 ) Stock compensation (1,729,989 ) - Goodwill impairment (2,729,834 ) - Interest expense (637,279 ) - Change in fair value of derivatives (8,566,231 ) - Net (loss) $ (16,353,474 ) $ (728,501 )
Columbia Funmap, Inc. Acquisition [Member]
Summarizes the preliminary estimates of assets and liabilities	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
RND Enterprises Inc. Asset Purchase [Member]
Summarizes the preliminary estimates of assets and liabilities	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
New Frontiers Media Holdings, LLC Acquisition [Member]
Summarizes the preliminary estimates of assets and liabilities	Net tangible assets acquired and liabilities assumed: Cash and cash equivalents $ (21,396 ) Accounts receivable 144,954 Other assets 33,773 PP&E 26,000 Deposits 9,120 Client list 500,000 MMP advances (19,004 ) Loans (195,000 ) Accounts payable and accrued liabilities (402,644 ) Subtotal Frontiers net liabilities assumed $ 75,803 Amount of purchase price allocated to goodwill 4,654,197 Net assets acquired $ 4,730,000 Consideration paid: 11,400,000 shares of common stock 1) $ 3,420,000 3,000,000 contingent shares 1) 810,000 Issuance of note 250,000 Cash paid 250,000 Total consideration $ 4,730,000

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill Tables
GOODWILL	During the Nine Months Ended September 30, 2015 Balance at December 31, 2014 Goodwill Recognized at time of Purchase Goodwill Impaired Balance at September 30, 2015 Funmaps $ - $ 3,479,834 $ (2,729,834 ) $ 750,000 Next - 1,330,000 - 1,330,000 Frontiers Media - 4,654,197 - 4,654,197 Total $ - $ 9,464,031 $ (2,729,834 ) $ 6,734,197

Organization and Going Concern

Organization and Going Concern (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Organization And Going Concern Details Narrative
Recognized revenue	$ 437,526	$ 143,517	$ 860,052	$ 444,885
Loss from operations	(1,590,998)	$ (98,143)	(6,442,517)	$ (125,741)
Working capital	$ 561,454		$ 561,454

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Details)	9 Months Ended
	Sep. 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 Accoun26

Summary of Significant Accounting Policies (Details 1) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Assets
Total assets measured at fair value
Liabilities
Derivative liability - convertible notes	$ 6,427,559
Derivative liability - warrants	4,503,672
Total liabilities measured at fair value	$ 10,931,231
Level 1 [Member]
Assets
Total assets measured at fair value
Liabilities
Derivative liability - convertible notes
Derivative liability - warrants
Total liabilities measured at fair value
Level 2 [Member]
Assets
Total assets measured at fair value
Liabilities
Derivative liability - convertible notes
Derivative liability - warrants
Total liabilities measured at fair value
Level 3 [Member]
Assets
Total assets measured at fair value
Liabilities
Derivative liability - convertible notes	$ 6,427,559
Derivative liability - warrants	4,503,672
Total liabilities measured at fair value	$ 10,931,231

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Details 2)	9 Months Ended
	Sep. 30, 2015USD ($)
Balance at December 31, 2014
Additions during the period	$ 12,171,705
Total (gain) or loss from change in fair value	(1,240,474)
Balance at September 30, 2015	10,931,231
Level 3 [Member]
Balance at September 30, 2015	$ 10,931,231
Warrant Derivative Liability [Member] | Level 3 [Member]
Balance at December 31, 2014
Additions during the period	$ 5,211,818
Total (gain) or loss from change in fair value	(708,146)
Balance at September 30, 2015	$ 4,503,672
Note Conversion Derivative Liability [Member] | Level 3 [Member]
Balance at December 31, 2014
Additions during the period	$ 6,959,887
Total (gain) or loss from change in fair value	(532,328)
Balance at September 30, 2015	$ 6,427,559

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Details 3) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Basic and Diluted EPS Computation
Loss available to common stockholder's	$ 2,169,950	$ 98,143	$ 15,644,238	$ 125,741
Weighted average number of common shares outstanding	53,547,139	30,748,969	40,626,967	30,748,969
Basic and diluted EPS	$ (0.04)	$ 0	$ (0.39)	$ 0
Potentially dilutive securities not included in the calculation of diluted net loss per share attributable to common stockholders because to do so would be anti-dilutive are as follows (in common stock equivalent shares):
Series A preferred stock	17,999,995		17,999,995
Series B preferred stock	1,435,598		1,435,598
Convertible promissory notes	$ 8,240,460		$ 8,240,460
Common stock purchase warrants	12,683,339		12,683,339

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Warrant liability	$ 4,503,672		$ 4,503,672
Change in fair value of warrant liability	303,668		4,503,672
Convertible notes conversion derivative liability	6,427,559		6,427,559
Advertising costs	$ 22,570	$ 0	$ 23,825	$ 1,104
RND [Member]
Percentage of subsidiaries	100.00%		100.00%
Funmap [Member]
Percentage of subsidiaries	100.00%		100.00%
Frontiers Media [Member]
Percentage of subsidiaries	100.00%		100.00%

Fixed Assets (Details)

Fixed Assets (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Total fixed assets	$ 68,583
Accumulated depreciation	(958)
Fixed assets, net	67,625
Office Equipment [Member]
Total fixed assets	24,599
Furniture [Member]
Total fixed assets	18,234
In process [Member]
Total fixed assets	$ 25,750

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fixed Assets Details Narrative
Depreciation expense	$ 958

Debt (Details)

Debt (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current Debt
Convertible promissory notes	$ 550,000
Debt discount	(193,559)
Convertible notes conversion derivative liability	6,427,559
Warrant liability	4,503,672
Promissory notes	170,000	$ 364,727
Loan payable - related party	366,175	116,175
Due to related parties	196,361	195,575
Accrued interest	111,017	140,900
Total current debt	12,131,225	$ 999,888
Non Current Debt
Convertible promissory notes	2,115,000
Debt discount	(1,946,800)
Accrued interest	1,646
Total non current debt	169,846
Total debt	$ 12,301,071	$ 999,888

Debt (Details 1)

Debt (Details 1)	9 Months Ended
	Sep. 30, 2015$ / sharesshares
Common stock issuable upon conversion of notes | shares	8,240,460
Common stock issuable upon exercise of warrants | shares	7,633,342
Stock price	$ 1.15
Volatility (Annual)	60.00%
Risk-free rate	1.50%
Warrants [Member]
Strike price	$ 0.75
Maturity date	4 years
Notes [Member]
Strike price	$ 0.30
Maturity date	1 year 6 months

Debt (Details 2)

Debt (Details 2)	9 Months Ended
	Sep. 30, 2015USD ($)
Balance at December 31, 2014
Initial valuation of derivative liabilities upon issuance of new securities during the period	$ 12,171,705
Increase (decrease) in fair value of derivative liabilities	$ (1,240,474)
Fair value of derivatives upon reclass to additional paid-in capital
Balance at September 30, 2015	$ 10,931,231
Warrant Derivative Liability [Member] | Fair Value, Measurements, Recurring [Member]
Balance at December 31, 2014
Initial valuation of derivative liabilities upon issuance of new securities during the period	$ 6,959,887
Increase (decrease) in fair value of derivative liabilities	$ (532,328)
Fair value of derivatives upon reclass to additional paid-in capital
Balance at September 30, 2015	$ 6,427,559
Note Conversion Derivative Liability [Member] | Fair Value, Measurements, Recurring [Member]
Balance at December 31, 2014
Initial valuation of derivative liabilities upon issuance of new securities during the period	$ 5,211,818
Increase (decrease) in fair value of derivative liabilities	$ (708,146)
Fair value of derivatives upon reclass to additional paid-in capital
Balance at September 30, 2015	$ 4,503,672

Debt (Details Narrative)

Debt (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Proceeds from convertible promissory notes			$ 2,665,000
Accretion of debt discount	$ (365,523)		(524,641)
Financing of up to $2.5 million [Member]
Proceeds from convertible promissory notes	$ 790,000		$ 2,365,000
Warrants issued	2,633,337		7,633,342
Interest expense	$ 35,782		$ 108,259
Accretion of debt discount	341,427		$ 500,545
Financing with Lincoln Park Capital Fund, LLC [Member]
Interest expense	1,646
Accretion of debt discount	$ 24,096

Stockholder's Equity (Details)

Stockholder's Equity (Details) - $ / shares	9 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Number of Warrants	12,433,342
Common Stock Warrants [Member]
Number of Warrants	7,633,342
Exercise Price	$ 0.75
Date of Issuance	2,015
Expiration Date	2,020
Common Stock Warrants One [Member]
Number of Warrants	1,000,000
Exercise Price	$ 0.50
Date of Issuance	August 21, 2015
Expiration Date	August 21, 2021
Common Stock Warrants Two [Member]
Number of Warrants	800,000
Exercise Price	$ 0.75
Date of Issuance	April 15, 2015
Expiration Date	March 20, 2019
Common Stock Warrants Three [Member]
Number of Warrants	1,500,000
Exercise Price	$ 0.30
Date of Issuance	July 29, 2015
Expiration Date	July 29, 2020
Common Stock Warrants Four [Member]
Number of Warrants	1,500,000
Exercise Price	$ 0.30
Date of Issuance	July 29, 2015
Expiration Date	July 29, 2020

Stockholder's Equity (Details N

Stockholder's Equity (Details Narrative) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Stockholders Equity Details Narrative
Common stock shares issued and Outstanding	$ 51,175,254	$ 1,502,477
Series A Preferred stock, shares issued	17,999,995	0
Series B Preferred stock, shares outstanding	1,435,598	0

Business Combinations (Details)

Business Combinations (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Amount of purchase price allocated to goodwill	$ 6,734,197
Columbia Funmap, Inc. Acquisition [Member]
Cash and cash equivalents	17,240
Accounts receivable	64,382
Accounts payable	(22,193)
Loans	(3,000)
Credit cards	(6,830)
Line of credit	(61,945)
Subtotal Funmap net liabilities assumed	(12,346)
Amount of purchase price allocated to goodwill	3,479,834
Net assets acquired	3,467,488
2,160,000 shares of common stock	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

Business Combinations (Details

Business Combinations (Details 1) - RND Enterprises Inc. Asset Purchase [Member]	Sep. 30, 2015USD ($)
Assets
Amount of purchase price allocated to intangibles	$ 1,330,000
Net assets acquired	1,330,000
2,750,000 shares of common stock	1,100,000
Cash at closing	230,000
Total consideration	$ 1,330,000

Business Combinations (Detail40

Business Combinations (Details 2) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Other assets	$ 7,234,197
Deposits	9,120
Amount of purchase price allocated to goodwill	6,734,197
New Frontiers Media Holdings, LLC Acquisition [Member]
Cash and cash equivalents	(21,396)
Accounts receivable	144,954
Other assets	33,773
PP&E	26,000
Deposits	9,120
Client list	500,000
MMP advances	(19,004)
Loans	(195,000)
Accounts payable and accrued liabilities	(402,644)
Subtotal Frontiers net liabilities assumed	75,803
Amount of purchase price allocated to goodwill	4,654,197
Net assets acquired	4,730,000
11,400,000 shares of common stock	3,420,000
3,000,000 contingent shares	810,000
Issuance of note	250,000
Cash paid	250,000
Total consideration	$ 4,730,000

Business Combinations (Detail41

Business Combinations (Details 3) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Net revenue	$ 437,526	$ 143,517	$ 860,052	$ 444,885
Gross profit	140,414	64,872	300,556	242,839
Operating costs	$ 1,731,412	$ 163,015	6,743,073	$ 368,580
Goodwill impairment			2,729,834
Interest expense	$ (38,372)		(110,849)
Net income (loss)	(2,169,950)	$ (98,143)	(15,644,238)	$ (125,741)
Pro Forma Adjusted Summary [Member]
Net revenue	717,652	823,078	2,387,756	2,742,762
Gross profit	265,549	381,765	1,145,247	1,541,748
Operating costs	(1,498,475)	$ (830,227)	(3,835,388)	$ (2,270,249)
Stock compensation	(576,750)		(1,729,989)
Goodwill impairment			(2,729,834)
Interest expense	(404,715)		(637,279)
Change in fair value of derivative liabilities	(175,057)		(8,566,231)
Net income (loss)	$ (2,389,448)	$ (448,462)	$ (16,353,474)	$ (728,501)

Goodwill (Details)

Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Balance at December 31, 2014
Goodwill Recognized at time of Purchase			$ 9,464,031
Goodwill Impaired			(2,729,834)
Balance at September 30, 2015	$ 6,734,197		$ 6,734,197
Funmaps [Member]
Balance at December 31, 2014
Goodwill Recognized at time of Purchase			$ 3,479,834
Goodwill Impaired			(2,729,834)
Balance at September 30, 2015	750,000		$ 750,000
Next [Member]
Balance at December 31, 2014
Goodwill Recognized at time of Purchase			$ 1,330,000
Goodwill Impaired
Balance at September 30, 2015	1,330,000		$ 1,330,000
Frontiers Media [Member]
Balance at December 31, 2014
Goodwill Recognized at time of Purchase			$ 4,654,197
Goodwill Impaired
Balance at September 30, 2015	$ 4,654,197		$ 4,654,197

Goodwill (Details Narrative)

Goodwill (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Goodwill Details Narrative
Goodwill impairment			$ 2,729,834

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Related Party Transactions Details Narrative
Services - related party	$ 52,950		$ 177,350
Due to related parties	$ 108,697		$ 108,697