Rego Payment Architectures (RPMT) 10-Q 15 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 15, 2018
Document And Entity Information
Entity Registrant Name	REGO PAYMENT ARCHITECTURES, INC.
Entity Central Index Key	1,437,283
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		119,096,866
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash and cash equivalents	$ 3,508	$ 7,232
Prepaid expenses	34,400	57,300
Deposits	1,218	1,218
TOTAL CURRENT ASSETS	39,126	65,750
PROPERTY AND EQUIPMENT
Computer equipment	5,129	5,129
Less: accumulated depreciation	(5,129)	(4,773)
Total property and equipment		356
OTHER ASSETS
Patents and trademarks, net of accumulated amortization of $141,329 and $134,023	403,784	411,090
Total other assets	403,784	411,090
TOTAL ASSETS	442,910	477,196
CURRENT LIABILITIES
Accounts payable and accrued expenses	3,333,207	3,170,114
Accounts payable and accrued expenses - related parties	149,292	48,103
Loans payable	41,815	27,000
10% Secured convertible notes payable - stockholders	3,360,264	3,460,264
Notes payable - stockholder	100,000	100,000
3.5% Secured convertible notes payable - stockholders, net of discount of $3,157 and $6,421	5,816,043	5,462,779
Convertible notes payable	183,250
Preferred stock dividend liability	4,218,826	3,950,545
TOTAL CURRENT LIABILITIES	17,202,697	16,218,805
CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $ .0001 par value; 230,000,000 shares authorized; 118,596,866 shares issued and outstanding at March 31, 2018 and December 31, 2017	11,860	11,860
Additional paid in capital	56,715,983	56,390,489
Deferred compensation	(21,875)	(31,250)
Accumulated deficit	(73,459,436)	(72,112,722)
Noncontrolling interests	(6,333)
STOCKHOLDERS' DEFICIT	(16,759,787)	(15,741,609)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	442,910	477,196
Series A [Member]
STOCKHOLDERS' DEFICIT
Preferred stock	11	11
Series B [Member]
STOCKHOLDERS' DEFICIT
Preferred stock	3	3
Series C [Member]
STOCKHOLDERS' DEFICIT
Preferred stock

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Patents and trademarks, accumulated amortization	$ 141,329	$ 134,023
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	2,000,000	2,000,000
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	230,000,000	230,000,000
Common stock, shares issued	118,596,866	118,596,866
Common stock, shares outstanding	118,596,866	118,596,866
Series A [Member]
Preferred stock, shares authorized	195,500	195,500
Preferred stock, shares issued	107,850	107,850
Preferred stock, shares outstanding	107,850	107,850
Series B [Member]
Preferred stock, shares authorized	222,222	222,222
Preferred stock, shares issued	28,378	28,378
Preferred stock, shares outstanding	28,378	28,378
Series C [Member]
Preferred stock, shares authorized	150,000	150,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
3.5% Secured Convertible Promissory Notes [Member]
Notes payable, discount	$ 3,157	$ 6,421

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement [Abstract]
SALES
OPERATING EXPENSES
Sales and marketing	8,200	206,918
Product development	174,501	446,711
General and administrative	571,939	507,793
Total operating expenses	754,640	1,161,422
NET OPERATING LOSS	(754,640)	(1,161,422)
OTHER EXPENSE
Interest expense	(330,227)	(189,568)
NET LOSS	(1,084,867)	(1,350,990)
Less: Accrued preferred dividends	(268,280)	(268,280)
Add: Net loss attributable to noncontrolling interests	6,433
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (1,346,714)	$ (1,619,270)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ (0.01)	$ (0.01)
BASIC AND DILUTED WEIGHTED AVERAGE COMMON SHARES OUTSTANDING	118,346,866	117,767,626

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Changes in Stockholders' Deficit - 3 months ended Mar. 31, 2018 - USD ($)	Preferred Stock [Member]Series A [Member]	Preferred Stock [Member]Series B [Member]	Preferred Stock [Member]Series C [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Deferred Compensation [Member]	Accumulated Deficit [Member]	Noncontrolling Interest	Total
Balance at Dec. 31, 2017	$ 11	$ 3		$ 11,860	$ 56,390,489	$ (31,250)	$ (72,112,722)		$ (15,741,609)
Balance, shares at Dec. 31, 2017	107,850	28,378		118,596,866
Issuance of warrants for notes payable extensions					191,737				191,737
Stock based compensation expense					133,757				133,757
Amortization of deferred compensation						9,375			9,375
Accrued preferred dividends							(268,280)		(268,280)
Net loss							(1,078,434)	(6,333)	(1,084,867)
Balance at Mar. 31, 2018	$ 11	$ 3		$ 11,860	$ 56,715,983	$ (21,875)	$ (73,459,436)	$ (6,333)	$ (16,759,787)
Balance, shares at Mar. 31, 2018	107,850	28,378		118,596,866

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,084,867)	$ (1,350,990)
Adjustments to reconcile net loss to net cash used in operating activities:
Fair value of warrants issued for extension of notes payable	191,737
Stock based compensation expense	133,757	88,442
Amortization of deferred compensation	9,375	6,875
Accretion of discount on notes payable	3,264	62,349
Depreciation and amortization	7,663	10,669
Decrease in assets
Prepaid expenses	22,900
Increase in liabilities
Accounts payable and accrued expenses	163,193	416,643
Accounts payable and accrued expenses - related parties	101,189	3,542
Net cash used in operating activities	(451,789)	(762,470)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans payable	42,265	25,000
Repayment of loans payable	(27,450)
Proceeds from convertible notes payable - stockholders	250,000	500,000
Proceeds from notes payable - stockholders		200,000
Proceeds from convertible notes payable	183,250
Repayment of notes payable - stockholders		(10,800)
Net cash provided by financing activities	448,065	714,200
NET DECREASE IN CASH AND CASH EQUIVALENTS	(3,724)	(48,270)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	7,232	52,719
CASH AND CASH EQUIVALENTS - END OF PERIOD	3,508	4,449
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during year for: Interest
Cash paid during year for: Income taxes
SUPPLEMENTAL DISCLOSURE OF NON-CASH FINANCING ACTIVITIES:
Accrued preferred dividend	268,280	268,280
Fair value of warrants issued as discount for note payable		33,210
Exchange of 10% secured convertible notes payable for 3.5% secured convertible notes payable	$ 100,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of the Business Rego Payment Architectures, Inc. (“REGO”) was incorporated in the state of Delaware on February 11, 2008. Effective February 28, 2017, the Company changed its name from Virtual Piggy, Inc. to Rego Payment Architectures, Inc. Zoom Payment Solutions USA, Inc. was incorporated in the state of Nevada on December 6, 2017, as a wholly owned subsidiary of Zoom Payment Solutions, LLC. Zoom Payment Solutions USA, Inc. had no operations during the three months ended March 31, 2018. Zoom Payment Solutions, LLC was formed in the state of Delaware on December 15, 2017, and Rego Payment Architectures, Inc. owns 78% of Zoom Payment Solutions, LLC. Zoom Payment Solutions, Inc. (“ZPS”) was incorporated in the state of Delaware on February 16, 2018, as a subsidiary of Rego Payment Architectures, Inc. Rego Payment Architectures, Inc. owns 78% of Zoom Payment Solutions, Inc. Zoom Payment Solutions, LLC, will be merged with ZPS. and ZPS. will be the surviving entity. ZPS is the holding company for various subsidiaries that will utilize REGO’s payment platform to address emerging markets. Zoom Mining Solutions, Inc. was incorporated in the State of Delaware on February 19, 2018, as a wholly owned subsidiary of ZPS. There were minimal operations during the three months ended March 31, 2018. Rego Payment Architectures, Inc. and its subsidiaries (collectively, the “Company”) is a technology company that will deliver an online and mobile payment platform solution for the family. The system allows parents and their children to manage, allocate funds and track their expenditures, savings and charitable giving on both a mobile device and online through the Company’s web portal. The Company’s system is designed to allow a minor to transact both online and in traditional brick and mortar retail outlets using the telephone handset as a payment device. The new payment platform automatically monitors regulatory compliance in real-time for all transactions, including protection of vendors from unintended regulatory infractions. In addition utilizing the same architecture we allow individual parents to create a contract with each child that sets the rules and parameters of how the child may use the mobile payment system with as much or as little parental oversight as the parent determines is necessary. The Company is including specialized technology that increases and improves the security of the system and protects the user’s identity while in use. Management believes that building on its Children’s Online Privacy Protection Act (“COPPA”) advantage that the future of the Company will be based on the foundational architecture of the system that will allow its use across multiple financial markets where secure controlled payments are needed. For the under seventeen years of age market, the Company will use its OINK.com brand. The Company intends to license in each alternative field of use the ability for its partners, distributors and/or value added resellers to private label each of the alternative markets. These partners will deploy, customize and support each implementation under their own label but with acknowledgement of the Company’s proprietary intellectual assets as the base technology. Management believes this approach will enable the Company to reduce expenses while broadening its reach. Revenues generated from this system are anticipated to come from multiple sources depending on the level of service and facilities requested by the parent. There will be levels of subscription revenue paid monthly, service fees, transaction fees and in some cases revenue sharing with banking and distribution partners. The Company has licensed its technology to ZPS, which is developing new markets for the use of the platform and its blockchain technology including the auto, consumer packaged goods and cryptocurrency industries. The Company’s principal office is located in Cerritos, California. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions for Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The accompanying unaudited financial statements should be read in conjunction with the financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 as filed with the SEC. Operating results for the three months ended March 31, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional financing to operationalize the Company’s current technology before another company develops similar technology to compete with the Company. Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718), Scope of Modification Accounting Recently Issued Accounting Pronouncements Not Yet Adopted As of March 31, 2018, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company’s financial statements.

MANAGEMENT PLANS

MANAGEMENT PLANS	3 Months Ended
	Mar. 31, 2018
MANAGEMENT PLANS [Abstract]
MANAGEMENT PLANS	NOTE 2 – MANAGEMENT PLANS The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has incurred significant losses and experienced negative cash flow from operations since inception. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Since inception, the Company has focused on developing and implementing its business plan. The Company believes that its existing cash resources will not be sufficient to sustain operations during the next twelve months. The Company’s current monetization model is to license its platform to merchants to enable them to provide COPPA compliant services for themselves and their customers. As of May 15, 2018, the Company has a cash position of approximately $35,000. Based upon the current cash position and the Company’s planned expense run rate, management believes the Company does not have funds currently to finance its operations through December 31, 2018.

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES RELATED PARTIES	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES - RELATED PARTIES	NOTE 3 – ACCOUNTS PAYABLE AND ACCRUED EXPENSES - RELATED PARTIES As of March 31, 2018 and December 31, 2017, the Company owed the Chief Executive Officer a total of $71,200 and $27,998, including $67,498 and $25,690 in unpaid salary and expenses of $3,702 and $2,308. As of March 31, 2018 and December 31, 2017, the Company owed the Chief Financial Officer $25,256 and $9,331 including $25,256 and $9,299 in unpaid salary and expenses of $0 and $32 . Additionally as of March 31, 2018 and December 31, 2017, the Company owed the Secretary $15,036 and $5,774 in unpaid salary. The Company owed a company owned by a more than 5% beneficial owner $37,800 and $5,000 as of March 31, 2018 and December 31, 2017.

LOANS PAYABLE

LOANS PAYABLE	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
LOANS PAYABLE	NOTE 4 – LOANS PAYABLE During the three months ended March 31, 2018, the Company received loans in the amount of $42,265 with no formal repayment terms and no interest. The Company repaid $27,450 of these loans during the three months ended March 31, 2018. The balance of the loans payable as of March 31, 2018 and December 31, 2017 was $41,815 and $27,000.

10% SECURED CONVERTIBLE NOTES P

10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	3 Months Ended
	Mar. 31, 2018
Convertible Debt [Abstract]
10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS	NOTE 5 – 10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS On March 6, 2015, the Company, pursuant to a Securities Purchase Agreement (the “Purchase Agreement”), issued $2,000,000 aggregate principal amount of its 10% Secured Convertible Promissory Notes due March 5, 2016 (the “Notes”) to certain stockholders. On May 11, 2015, the Company issued an additional $940,000 of Notes to stockholders. The maturity dates of the Notes have been extended to September 6, 2018 with the consent of the Note holders. The Notes are convertible by the holders, at any time, into shares of the Company’s Series B Preferred Stock at a conversion price of $90.00 per share, subject to adjustment for stock splits, stock dividends and similar transactions with respect to the Series B Preferred Stock only. Each share of Series B Preferred Stock is currently convertible into 100 shares of the Company’s common stock at a current conversion price of $0.90 per share, subject to anti-dilution adjustment as described in the Certificate of Designation of the Series B Preferred Stock. In addition, pursuant to the terms of a Security Agreement entered into on May 11, 2015 by and among the Company, the Note holders and a collateral agent acting on behalf of the Note holders (the “Security Agreement”), the Notes are secured by a lien against substantially all of the Company’s business assets. Pursuant to the Purchase Agreement, the Company also granted piggyback registration rights to the holders of the Series B Preferred Stock upon a conversion of the Notes. During the first quarter of 2018, $100,000 of the Notes were exchanged for $100,000 of the 3.5% Secured convertible notes payable – stockholders (see Note 7). On March 6, 2018, the Company issued 2 year warrants to purchase 692,020 shares of the Company’s common stock to the 10% Secured convertible note holders at an exercise price of $0.90, as consideration for the note holders extending the maturity date of the notes payable to September 6, 2018. The warrants were valued at $128,803, fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the warrants. The warrant value of $128,803 was expensed immediately during the three months ended March 31, 2018 as interest expense. The assumptions related to the use of the Black-Scholes option pricing model for warrants and options, during the three months ended March 31, 2018 are as follows: no dividend, yield, expected volatility of 203.5% to 205.6%, risk free interest rate of 1.96% to 2.28% and expected term of 2.0 years. The Notes are recorded as a current liability as of March 31, 2018 and December 31, 2017 in the amount of $3,360,264 and $3,460,264. Interest accrued on the Notes was $1,041,199 and $952,693 as of March 31, 2018 and December 31, 2017. Interest expense related to these Notes payable was $88,507 and $103,370 for the three months ended March 31, 2018 and 2017.

NOTES PAYABLE - STOCKHOLDERS

NOTES PAYABLE - STOCKHOLDERS	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
NOTES PAYABLE - STOCKHOLDERS	NOTE 6 – NOTES PAYABLE - STOCKHOLDER On December 14, 2017, the Company issued a promissory note in the amount of $100,000 non-interest bearing and maturing on December 21, 2017, along with warrants to purchase 160,000 shares of the Company’s common stock, with an exercise price of $0.90, expiring in two years. The note also includes a provision that the promissory note holder will receive additional warrants to purchase 25,000 shares of the Company’s common stock for each week that the payment of the principal is past due. During the three months ended March 31, 2018, the promissory note holder received additional warrants to purchase 325,000 shares of the Company’s common stock with an exercise price of $0.90, expiring in two years. The warrants were valued at $62,934 fair value, using the Black-Scholes option pricing model to calculate the grant-date fair value of the warrants, with the following assumptions: no dividend yield, expected volatility of 201.7% to 236.2%, risk free interest rate of 1.9% and expected option term of 2 years. The warrant value of $62,934 was expensed as interest expense during the three months ended March 31, 2018. The notes payable are recorded as a current liability as of March 31, 2018 and December 31, 2017 in the amount of $100,000. Interest accrued on the notes as of March 31, 2018 and December 31, 2017 was $5,065. Interest expense, including accretion of discounts, related to these notes payable was $62,934 and $67,886 for the three months ended March 31, 2018 and 2017.

3.5% SECURED CONVERTIBLE NOTES

3.5% SECURED CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2018
Convertible Debt [Abstract]
3.5% SECURED CONVERTIBLE PROMISSORY NOTES PAYABLE	NOTE 7 – 3.5% SECURED CONVERTIBLE NOTES PAYABLE On August 26, 2016, the Company, pursuant to a Securities Purchase Agreement (the “Purchase Agreement”), issued $600,000 aggregate principal amount of its 3.5% Secured Convertible Promissory Notes due June 30, 2018 (the “New Secured Notes”) to certain accredited investors (“investors”). The Company issued additional New Secured Notes during 2016 and 2017. The New Secured Notes are convertible by the holders, at any time, into shares of the Company’s newly authorized Series C Cumulative Convertible Preferred Stock (“Series C Preferred Stock”) at a conversion price of $90.00 per share, subject to adjustment for stock splits, stock dividends and similar transactions with respect to the Series C Preferred Stock only. Each share of Series C Preferred Stock is currently convertible into 100 shares of the Company’s common stock at a current conversion price of $0.90 per share, subject to full ratchet anti-dilution adjustment for one year and weighted average anti-dilution adjustment thereafter, as described in the Certificate of Designation of the Series C Preferred Stock. Upon a liquidation event, the Company shall first pay to the holders of the Series C Preferred Stock, on a pari passu basis with the holders of the Company’s outstanding Series A Preferred Stock and Series B Preferred Stock, an amount per share equal to 700% of the conversion price (i.e., $630.00 per share of Series C Preferred Stock), plus all accrued and unpaid dividends on each share of Series C Preferred Stock (the “Series C Preference Amount”). The Series C Preference Amount shall be paid prior and in preference to payment of any amounts to the Common Stock. After the payment of all preferential amounts required to be paid to the holders of shares of Series C Preferred Stock, Series A Preferred Stock, Series B Preferred Stock and any additional senior preferred stock, the Series C Preferred Stock participates in further distributions subject to an aggregate cap of seven and one-half times (7.5x) the original issue price thereof, plus all accrued and unpaid dividends. In March 2018, the Company issued $350,000 aggregate principal amount of its New Secured Notes to certain accredited investors. The aggregate consideration consisted of $250,000 in cash and the exchange of $100,000 outstanding principal amount of 10% Secured Convertible Notes (See Note 5). The New Secured Notes are recorded as a short-term liability in the amount of $5,716,043 and $5,462,779, net of discount of $3,157 and $6,421 as of March 31, 2018 and December 31, 2017. Interest accrued on the New Secured Notes was $195,018 and $148,299 as of March 31, 2018 and December 31, 2017. Interest expense, including accretion of discounts, related to these notes payable was $49,983 and $18,312 for the three months ended March 31, 2018 and 2017.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2018
Convertible Debt [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 8 – CONVERTIBLE NOTES PAYABLE During the first quarter of 2018, Zoom Payment Solutions, Inc. and Zoom Payment Solutions, LLC received $183,250 for convertible notes payable. The notes are non-interest bearing. Of the $183,250 in convertible notes, $122,750 was from stockholders of Rego Payment Architectures, Inc. The notes are convertible within 90 days of issuance into: (i) Common stock of Oil Optimization Inc., a company traded on the Toronto Stock Exchange, at the conversion price of $0.125 per share of common stock in the Canadian Company; or (ii) Common stock of Zoom Payment Solutions, Inc. at the conversion price of $500 per share of common stock;

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 – INCOME TAXES Income tax expense was $0 for the three months ended March 31, 2018 and 2017. As of January 1, 2018, the Company had no unrecognized tax benefits, and accordingly, the Company did not recognize interest or penalties during 2017 related to unrecognized tax benefits. There has been no change in unrecognized tax benefits during the three months ended March 31, 2018, and there was no accrual for uncertain tax positions as of March 31, 2018. Tax years from 2014 through 2017 remain subject to examination by major tax jurisdictions. There is no income tax benefit for the losses for the three months ended March 31, 2018 and 2017, since management has determined that the realization of the net tax deferred asset is not assured and has created a valuation allowance for the entire amount of such benefits.

CONVERTIBLE PREFERRED STOCK

CONVERTIBLE PREFERRED STOCK	3 Months Ended
	Mar. 31, 2018
Preferred Stock, Number of Shares, Par Value and Other Disclosures [Abstract]
CONVERTIBLE PREFERRED STOCK	NOTE 10 – CONVERTIBLE PREFERRED STOCK Series A Preferred Stock The Series A Preferred Stock has a preference in liquidation equal to two times the Original Issue Price to be paid out of assets available for distribution prior to holders of common stock and thereafter participates with the holders of common stock in any remaining proceeds subject to an aggregate cap of 2.5 times the Original Issue Price. The Series A Preferred Stockholders may cast the number of votes equal to the number of whole shares of common stock into which the shares of Series A Preferred Stock can be converted. The Series A Preferred Stock also contains customary approval rights with respect to certain matters. The Series A Preferred Stock accrues dividends at the rate of 8% per annum. The conversion feature of the additional Series A Preferred Stock is an embedded derivative, which is classified as a liability in accordance with FASB ASC 815 and was valued in accordance with FASB ASC 470 as a beneficial conversion feature at an original fair market value of $3,489,000 at April 30, 2014 and $0 at March 31, 2018 and December 31, 2017. Series B Preferred Stock The Series B Preferred Stock is pari passu with the Series A Preferred Stock and has a preference in liquidation equal to two times the Original Issue Price to be paid out of assets available for distribution prior to holders of common stock and thereafter participates with the holders of common stock in any remaining proceeds subject to an aggregate cap of 2.5 times the Original Issue Price. The Series B Preferred Stockholders may cast the number of votes equal to the number of whole shares of common stock into which the shares of Series B Preferred Stock can be converted. The Series B Preferred Stock also contains customary approval rights with respect to certain matters. The Series B Preferred Stock accrues dividends at the rate of 8% per annum. The Warrants associated with the Series B Preferred Stock were also classified as equity, in accordance with FASB ASC 480-10-25. Therefore it is not necessary to bifurcate these Warrants from the Series B Preferred Stock. The conversion price of the Series B Preferred Stock is currently $0.90 per share. The Series B Preferred Stock is subject to mandatory conversion if certain registration or related requirements are satisfied and the average closing price of the Company’s common stock exceeds 2.5 times the conversion price over a period of twenty consecutive trading days. Series C Preferred Stock In August 2016, the Company authorized 150,000 shares of the Company’s Series C Cumulative Convertible Preferred Stock (“Series C”). As of March 31, 2018, none of the Series C shares are issued or outstanding. After the date of issuance of Series C, dividends at the rate of $7.20 per share will begin accruing and will be cumulative. The Series C Preferred Stock is pari passu with the Series A Preferred Stock and Series B Preferred Stock and has a preference in liquidation equal to seven times the Original Issue Price to be paid out of assets available for distribution prior to holders of common stock and thereafter participates with the holders of common stock in any remaining proceeds subject to an aggregate cap of 7.5 times the Original Issue Price. The Series C Preferred Stockholders may cast the number of votes equal to the number of whole shares of common stock into which the shares of Series C Preferred Stock can be converted. The Series C Preferred Stock also contains customary approval rights with respect to certain matters. As of March 31, 2018, the value of the cumulative 8% dividends for all preferred stock was $4,218,826. Such dividends will be paid when and if declared payable by the Company’s board of directors or upon the occurrence of certain liquidation events. In accordance with FASB ASC 260-10-45-11, the Company has recorded these accrued dividends as a current liability.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2018
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 11 – STOCKHOLDERS’ EQUITY Issuance of Restricted Shares A restricted stock award (“RSA”) is an award of common shares that is subject to certain restrictions during a specified period. Restricted stock awards are independent of option grants and are generally subject to forfeiture if employment terminates prior to the release of the restrictions. The grantee cannot transfer the shares before the restricted shares vest. Shares of nonvested restricted stock have the same voting rights as common stock, are entitled to receive dividends and other distributions thereon and are considered to be currently issued and outstanding. The Company’s restricted stock awards generally vest over a period of one year. The Company expenses the cost of the restricted stock awards, which is determined to be the fair market value of the shares at the date of grant, straight-line over the period during which the restrictions lapse. For these purposes, the fair market value of the restricted stock is determined based on the closing price of the Company’s common stock on the grant date. During the three months ended March 31, 2018 and 2017, the Company expensed $9,375 and $6,875 relative to restricted stock awards.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK OPTIONS AND WARRANTS	NOTE 12 – STOCK OPTIONS AND WARRANTS During 2008, the Board of Directors (“Board”) of the Company adopted the 2008 Equity Incentive Plan (“2008 Plan”) that was approved by the stockholders. Under the 2008 Plan, the Company was authorized to grant options to purchase up to 25,000,000 shares of common stock to any officer, other employee or director of, or any consultant or other independent contractor who provides services to the Company. The 2008 Plan was intended to permit stock options granted to employees under the 2008 Plan to qualify as incentive stock options under Section 422 of the Internal Revenue Code of 1986, as amended (“Incentive Stock Options”). All options granted under the 2008 Plan, which are not intended to qualify as Incentive Stock Options are deemed to be non-qualified options (“Non-Statutory Stock Options”). As of March 31, 2018, options to purchase 7,273,333 shares of common stock have been issued and are unexercised, and 7,876,667 shares are available for grants under the 2008 Plan. The 2008 Plan expiration date was extended for one year to March 3, 2019 by the Board of Directors. During 2013, the Board adopted the 2013 Equity Incentive Plan (“2013 Plan”), which was approved by stockholders at the 2013 annual meeting of stockholders. Under the 2013 Plan, the Company is authorized to grant awards of stock options, restricted stock, restricted stock units and other stock-based awards of up to an aggregate of 5,000,000 shares of common stock to any officer, employee, director or consultant. The 2013 Plan is intended to permit stock options granted to employees under the 2013 Plan to qualify as Incentive Stock Options. All options granted under the 2013 Plan, which are not intended to qualify as Incentive Stock Options are deemed to be Non-Statutory Stock Options. As of March 31, 2018, under the 2013 Plan grants of restricted stock and options to purchase 1,921,666 shares of common stock have been issued and are unvested or unexercised, and 1,928,334 shares of common stock remain available for grants under the 2013 Plan. The 2008 Plan and 2013 Plan are administered by the Board or its compensation committee, which determines the persons to whom awards will be granted, the number of awards to be granted, and the specific terms of each grant, including the vesting thereof, subject to the terms of the applicable Plan. In connection with Incentive Stock Options, the exercise price of each option may not be less than 100% of the fair market value of the common stock on the date of the grant (or 110% of the fair market value in the case of a grantee holding more than 10% of the outstanding stock of the Company). Prior to January 1, 2014, volatility in all instances presented is the Company’s estimate of volatility that is based on the volatility of other public companies that are in closely related industries to the Company. Beginning January 1, 2014, volatility in all instances presented is the Company’s estimate of volatility that is based on the historical volatility of the Company’s stock. The following table summarizes the activities for the Company’s stock options for the three months ended March 31, 2018: Options Outstanding Weighted - Average Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price in years) (in 000's) (1) Balance December 31, 2017 9,150,000 $ 0.83 3.6 $ 66 Expired (155,000 ) $ 1.19 - - Balance March 31, 2018 8,995,000 0.82 3.4 57 Exercisable at March 31, 2018 3,244,996 $ 0.75 1.8 $ 56 Exercisable at March 31, 2018 and expected to vest thereafter 8,995,000 $ 0.82 3.4 $ 57 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the closing stock price of $0.23 for the Company’s common stock on March 31, 2018. For the three months ended March 31, 2018 and 2017, the Company expensed $133,756 and $88,442 with respect to options. In accordance with FASB ASC 505-50, Equity – Equity-Based Payments to Non-Employees As of March 31, 2018, there was $549,734 of unrecognized compensation cost related to outstanding stock options. This amount is expected to be recognized over a weighted-average period of 1.2 years. To the extent the actual forfeiture rate is different from what we have estimated, stock-based compensation related to these awards will be different from the Company’s expectations. The difference between the stock options exercisable at March 31, 2018 and the stock options exercisable and expected to vest relates to management’s estimate of options expected to vest in the future. The following table summarizes the activities for the Company’s unvested stock options for the three months ended March 31, 2018: Unvested Options Weighted - Average Grant Number of Date Fair Shares Value Balance December 31, 2017 5,811,670 $ 0.13 Vested (61,666 ) 0.37 Balance March 31, 2018 5,750,004 0.13 The following table summarizes the activities for the Company’s warrants for the three months ended March 31, 2018: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2017 1,191,700 $ 0.90 1.9 $ - Granted 1,017,020 0.90 1.9 - Expired (96,700 ) 0.90 - - Balance March 31, 2018 2,112,020 $ 0.90 1.8 $ - Exercisable at March 31, 2018 2,112,020 $ 0.90 1.9 $ - Exercisable at March 31, 2018 and expected to vest thereafter 2,112,020 $ 0.90 1.9 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the closing stock price of $0.23 for the Company’s common stock on March 31, 2018. All warrants were vested on the date of grant.

OPERATING LEASES

OPERATING LEASES	3 Months Ended
	Mar. 31, 2018
Leases [Abstract]
OPERATING LEASES	N OTE 13 – OPERATING LEASES For the three months ended March 31, 2018 and 2017, total rent expense under leases amounted to $4,967 and $34,950. At March 31, 2018, the Company was obligated for $1,218 per month through September 30, 2018 under a non-cancelable operating lease arrangement for property.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 14 – RELATED PARTY TRANSACTIONS The Company has a consulting agreement with a company owned by a more than 5% beneficial owner, at a cost of $15,000 per month. For the three months ended March 31, 2018 and 2017, the Company expensed $45,000 and $55,811 to the consulting company. The Company has a consulting agreement with the son of the principal of a company owned by a more than 5% beneficial owner, at a cost of $5,000 per month. For the three months ended March 31, 2018 and 2017, the Company paid $15,000 to this consultant.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS The Company has issued 2 year warrants to purchase 150,000 shares of the Company’s common stock, with an exercise price of $0.90, to a stockholder in conjunction with notes payable issued in December 2017 (See Note 7). From April 1, 2018 through the date of this report, the Company has received loans from stockholders in the amount of $37,650 and repaid $34,025. On April 12, 2018, the Company issued options to purchase 750,000 shares of the Company’s common stock to two Board members, the Chief Financial Officer and the company owned by a more than 5% stockholder, for a total of 3 million options. The options have an exercise price of $0.2595, vest immediately and have a term of 5 years, with a fair value of $728,345, which will be expensed immediately. In April 2018, Crowd Cart, Inc. issued 500,000 share of its stock to the Company, for a 5% ownership interest in Crowd Cart, Inc. and the Company issued 500,000 shares of its stock to Crowd Cart, Inc. pursuant to a Stock Issuance and Stock Option Agreement. Crowd Cart, Inc. has the option to receive an additional 500,000 shares of the Company’s common stock upon either: 1. The formation of Zoom Mining Solutions, Inc. and the closing on a minimum 200 bitcoin mining machines being acquired into Zoom Mining Solutions, Inc. or 2. The contribution of $500,000 in equity capital into Zoom Payment Solutions by investors introduced by Crowd Cart. The option expires June 16, 2018. The Company received $200,000, in May 2018, as a down payment to develop software for the automotive industry. This will be a business to business and a business to consumer application intended to remove friction in the industry and provide an improved and trusted consumer experience.

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Nature of the Business	Nature of the Business Rego Payment Architectures, Inc. (“REGO”) was incorporated in the state of Delaware on February 11, 2008. Effective February 28, 2017, the Company changed its name from Virtual Piggy, Inc to Rego Payment Architectures, Inc. Zoom Payment Solutions USA, Inc. was incorporated in the state of Nevada on December 6, 2017, as a wholly owned subsidiary of Zoom Payment Solutions, LLC. Zoom Payment Solutions USA, Inc. had no operations during the three months ended March 31, 2018. Zoom Payment Solutions, LLC was formed in the state of Delaware on December 15, 2017, and Rego Payment Architectures, Inc. owns 78% of Zoom Payment Solutions, LLC. Zoom Payment Solutions, Inc. (“ZPS”) was incorporated in the state of Delaware on February 16, 2018, as a subsidiary of Rego Payment Architectures, Inc. Rego Payment Architectures, Inc. owns 78% of Zoom Payment Solutions, Inc. Zoom Payment Solutions, LLC, will be merged with ZPS. and ZPS. will be the surviving entity. ZPS is the holding company for various subsidiaries that will utilize REGO’s payment platform to address emerging markets. Zoom Mining Solutions, Inc. was incorporated in the State of Delaware on February 19, 2018, as a wholly owned subsidiary of ZPS. There were minimal operations during the three months ended March 31, 2018. Rego Payment Architectures, Inc. and its subsidiaries (collectively, the “Company”) is a technology company that will deliver an online and mobile payment platform solution for the family. The system allows parents and their children to manage, allocate funds and track their expenditures, savings and charitable giving on both a mobile device and online through the Company’s web portal. The Company’s system is designed to allow a minor to transact both online and in traditional brick and mortar retail outlets using the telephone handset as a payment device. The new payment platform automatically monitors regulatory compliance in real-time for all transactions, including protection of vendors from unintended regulatory infractions. In addition utilizing the same architecture we allow individual parents to create a contract with each child that sets the rules and parameters of how the child may use the mobile payment system with as much or as little parental oversight as the parent determines is necessary. The Company is including specialized technology that increases and improves the security of the system and protects the user’s identity while in use. Management believes that building on its Children’s Online Privacy Protection Act (“COPPA”) advantage that the future of the Company will be based on the foundational architecture of the system that will allow its use across multiple financial markets where secure controlled payments are needed. For the under seventeen years of age market, the Company will use its OINK.com brand. The Company intends to license in each alternative field of use the ability for its partners, distributors and/or value added resellers to private label each of the alternative markets. These partners will deploy, customize and support each implementation under their own label but with acknowledgement of the Company’s proprietary intellectual assets as the base technology. Management believes this approach will enable the Company to reduce expenses while broadening its reach. Revenues generated from this system are anticipated to come from multiple sources depending on the level of service and facilities requested by the parent. There will be levels of subscription revenue paid monthly, service fees, transaction fees and in some cases revenue sharing with banking and distribution partners. The Company has licensed its technology to ZPS, which is developing new markets for the use of the platform and its blockchain technology including the auto, consumer packaged goods and cryptocurrency industries. The Company’s principal office is located in Cerritos, California.
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information and with the instructions for Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The accompanying unaudited financial statements should be read in conjunction with the financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 as filed with the SEC. Operating results for the three months ended March 31, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. The Company’s activities are subject to significant risks and uncertainties, including failing to secure additional financing to operationalize the Company’s current technology before another company develops similar technology to compete with the Company.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230), Classification of Certain Cash Receipts and Cash Payments In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation (Topic 718), Scope of Modification Accounting
Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Issued Accounting Pronouncements Not Yet Adopted As of March 31, 2018, there are no recently issued accounting standards not yet adopted which would have a material effect on the Company’s financial statements.

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Option Activity	The following table summarizes the activities for the Company’s stock options for the three months ended March 31, 2018: Options Outstanding Weighted - Average Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price in years) (in 000's) (1) Balance December 31, 2017 9,150,000 $ 0.83 3.6 $ 66 Expired (155,000 ) $ 1.19 - - Balance March 31, 2018 8,995,000 0.82 3.4 57 Exercisable at March 31, 2018 3,244,996 $ 0.75 1.8 $ 56 Exercisable at March 31, 2018 and expected to vest thereafter 8,995,000 $ 0.82 3.4 $ 57 (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the closing stock price of $0.23 for the Company’s common stock on March 31, 2018.
Schedule of Unvested Options Activity	The following table summarizes the activities for the Company’s unvested stock options for the three months ended March 31, 2018: Unvested Options Weighted - Average Grant Number of Date Fair Shares Value Balance December 31, 2017 5,811,670 $ 0.13 Vested (61,666 ) 0.37 Balance March 31, 2018 5,750,004 0.13
Schedule of Warrant Activity	The following table summarizes the activities for the Company’s warrants for the three months ended March 31, 2018: Remaining Aggregate Weighted- Contractual Intrinsic Number of Average Term Value Shares Exercise Price (in years) (in 000's) (1) Balance December 31, 2017 1,191,700 $ 0.90 1.9 $ - Granted 1,017,020 0.90 1.9 - Expired (96,700 ) 0.90 - - Balance March 31, 2018 2,112,020 $ 0.90 1.8 $ - Exercisable at March 31, 2018 2,112,020 $ 0.90 1.9 $ - Exercisable at March 31, 2018 and expected to vest thereafter 2,112,020 $ 0.90 1.9 $ - (1) The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the closing stock price of $0.23 for the Company’s common stock on March 31, 2018.

MANAGEMENT PLANS (Details)

MANAGEMENT PLANS (Details) - USD ($)	May 15, 2018	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Subsequent Event [Line Items]
Cash positions		$ 3,508	$ 7,232	$ 4,449	$ 52,719
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash positions	$ 35,000

ACCOUNTS PAYABLE AND ACCRUED 25

ACCOUNTS PAYABLE AND ACCRUED EXPENSES RELATED PARTIES (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Related Party Transaction [Line Items]
Due to related party	$ 149,292	$ 48,103
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Due to related party	71,200	27,998
Chief Executive Officer [Member] | Unpaid payroll [Member]
Related Party Transaction [Line Items]
Due to related party	67,498	25,690
Chief Executive Officer [Member] | Expenses [Member]
Related Party Transaction [Line Items]
Due to related party	3,702	2,308
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Due to related party	25,256	9,331
Chief Financial Officer [Member] | Unpaid payroll [Member]
Related Party Transaction [Line Items]
Due to related party	25,256	9,299
Chief Financial Officer [Member] | Expenses [Member]
Related Party Transaction [Line Items]
Due to related party	0	32
Secretary [Member] | Unpaid payroll [Member]
Related Party Transaction [Line Items]
Due to related party	15,036	5,774
Beneficial Owner [Member]
Related Party Transaction [Line Items]
Due to related party	$ 37,800	$ 5,000
Ownership percentage	5.00%	5.00%	5.00%

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Debt Disclosure [Abstract]
Aggregate loan amount received	$ 42,265	$ 25,000
Repayment of loans payable	27,450
Loans payable	$ 41,815		$ 27,000

10% SECURED CONVERTIBLE NOTES27

10% SECURED CONVERTIBLE NOTES PAYABLE - STOCKHOLDERS (Details) - USD ($)	Mar. 06, 2018	May 11, 2015	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Debt Instrument [Line Items]
Maturity date		Sep. 6, 2018
Interest expense, notes payable			$ 62,934	$ 67,886
Additional notes issued to stockholders		$ 940,000	250,000	500,000
10% Secured convertible notes payable - stockholders			3,360,264		$ 3,460,264
Accounts payable and accrued expenses			$ 3,333,207		$ 3,170,114
Expected Volatility Rate, Minimum			203.50%
Expected Volatility Rate, Maximum			205.60%
Risk Free Interest Rate, Minimum			1.96%
Risk Free Interest Rate, Maximum			2.28%
Common stock which can be purchased by warrants			150,000		325,000
Minimum [Member]
Debt Instrument [Line Items]
Expected life			2 years
10% Secured Convertible Note [Member]
Debt Instrument [Line Items]
Interest rate	10.00%
Interest expense, notes payable			$ 88,507	$ 103,370
Accrued interest			1,041,199		$ 952,693
Common stock which can be purchased by warrants	692,020
Exercise price	$ 0.90
Warrant term	2 years
Fair value of warrants	$ 128,803		128,803
Notes payable Short-term Liability			$ 3,360,264		$ 3,460,264
Preferred Class B [Member]
Debt Instrument [Line Items]
Conversion price (in dollars per share)			$ 0.90
Convertible Promissory Notes due March 5, 2016, Issued on March 6, 2015 [Member]
Debt Instrument [Line Items]
Note payable included per unit			$ 2,000,000
Interest rate			10.00%
Convertible Promissory Notes due March 5, 2016 [Member] | Preferred Class B [Member]
Debt Instrument [Line Items]
Conversion price (in dollars per share)			$ 90
Conversion price at which preferred stock is convertible into common stock (in dollars per share)			$ 0.90
Secured Debt [Member]
Debt Instrument [Line Items]
Note payable included per unit			$ 100,000
Interest rate			3.50%
Convertible debt			$ 100,000

NOTES PAYABLE-STOCKHOLDERS (Det

NOTES PAYABLE-STOCKHOLDERS (Details) - USD ($)	Dec. 14, 2017	May 11, 2015	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Debt Instrument [Line Items]
Common stock which can be purchased by warrants			150,000		325,000
Fair value of warrants			$ 62,934		$ 67,886
Expected volatility, minimum			203.50%
Expected volatility, maximum			205.60%
Risk-free interest rate, minimum			1.96%
Risk-free interest rate, maximum			2.28%
Interest expense, notes payable			$ 62,934	$ 67,886
Note payable maturity date		Sep. 6, 2018
Interest accrued including commitment fee amount			5,065		5,065
Notes payable current Liability			$ 100,000		$ 100,000
Promissory Note Due December 21, 2017 [Member]
Debt Instrument [Line Items]
Principal amount	$ 100,000
Common stock which can be purchased by warrants	160,000
Exercise price of warrants	$ 0.90		$ 0.90
Term of warrants	2 years		2 years
Fair value of warrants	$ 62,934		$ 62,934
Expected volatility, minimum	201.70%
Expected volatility, maximum	236.20%
Risk-free interest rate	1.90%
Expected life	2 years
Additional common stock which can be purchased by warrants			325,000		25,000
Note payable maturity date	Dec. 21, 2017

3.5% SECURED CONVERTIBLE NOTE29

3.5% SECURED CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	May 11, 2015	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Aug. 26, 2016
Debt Instrument [Line Items]
Interest expense, notes payable		$ 62,934	$ 67,886
Proceeds from convertible notes	$ 940,000	250,000	500,000
Cash value of notes converted			33,210
Common stock which can be purchased by warrants		150,000		325,000
3.5% Secured Convertible Note [Member]
Debt Instrument [Line Items]
Interest accrued		$ 195,018		$ 148,299
Interest expense, notes payable		49,983	$ 18,312
Notes payable Short-term Liability		5,716,043		5,462,779
Net discount of note payable		3,157		$ 6,421
3.5% Secured Convertible Note [Member] | Investor [Member]
Debt Instrument [Line Items]
Note payable principal amount issued		$ 350,000
Interest rate		10.00%
Proceeds from convertible notes		$ 250,000
Amount of notes converted		$ 100,000
Convertible Promissory Notes due June 30, 2018, Issued on August 26, 2016 [Member]
Debt Instrument [Line Items]
Note payable principal amount issued					$ 600,000
Interest rate					3.50%

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details)	3 Months Ended
	Mar. 31, 2018USD ($)$ / shares
Parent Company [Member]
Debt Instrument [Line Items]
Conversion price | $ / shares	$ 500
Zoom Payment Solutions, Inc. and Zoom Payment Solutions, LLC [Member]
Debt Instrument [Line Items]
Proceeds from convertible debt | $	$ 183,250
Stockholders of Rego Payment Architectures, Inc. [Member]
Debt Instrument [Line Items]
Proceeds from convertible debt | $	$ 122,750
Canadian Company [Member]
Debt Instrument [Line Items]
Conversion price | $ / shares	$ 0.125

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income tax expense	$ 0	$ 0
Net operating loss carryforwards	0		$ 0
Change in unrecognized tax benefits	0
Accrual for uncertain tax positions	$ 0

CONVERTIBLE PREFERRED STOCK (De

CONVERTIBLE PREFERRED STOCK (Details) - USD ($)	1 Months Ended		3 Months Ended		12 Months Ended
	Aug. 31, 2016	Apr. 30, 2014	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Class of Stock [Line Items]
Shares issuable upon exercise of warrants			150,000		325,000
Cumulative dividends			$ 268,280	$ 268,280
Preferred Class A [Member]
Class of Stock [Line Items]
Dividend rate			8.00%
Beneficial conversion feature		$ 3,489,000	$ 0		$ 0
Preferred Class B [Member]
Class of Stock [Line Items]
Dividend rate			8.00%
Conversion price			$ 0.90
Series C [Member]
Class of Stock [Line Items]
Issuance of shares of common stock, shares	150,000
Equity issuance, price per share	$ 7.20
Preferred Stock [Member]
Class of Stock [Line Items]
Dividend rate			8.00%
Cumulative dividends			$ 4,218,826

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Equity Issued [Line Items]
Compensation expense	$ 133,756	$ 88,442
(RSUs) [Member]
Equity Issued [Line Items]
Compensation expense	$ 9,375	$ 6,875

STOCK OPTIONS AND WARRANTS (Nar

STOCK OPTIONS AND WARRANTS (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 133,756	$ 88,442
Intrinsic value of stock options exercised	2,866
Compensation cost of related outstanding stock options	$ 549,734
Weighted-average period	1 year 2 months 12 days
Equity Incentive Plan 2008 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under plan	25,000,000
Number of shares of common stock that have been issued and are unexercised under the plan	7,273,333
Shares available for grant	7,876,667
Equity Incentive Plan 2013 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized under plan	5,000,000
Number of shares of common stock that have been issued and are unexercised under the plan	1,921,666
Shares available for grant	1,928,334

STOCK OPTIONS AND WARRANTS (Sch

STOCK OPTIONS AND WARRANTS (Schedule of Stock Option Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended	12 Months Ended
		Mar. 31, 2018	Dec. 31, 2017
Weighted-Average Exercise Price
Granted		$ 0.90
Closing stock price		$ 0.23
Stock Options [Member]
Number of Shares
Balance December 31, 2017		9,150,000
Expired		(155,000)
Balance March 31, 2018		8,995,000	9,150,000
Exercisable at March 31, 2018		3,244,996
Exercisable at March 31, 2018 and expected to vest thereafter		8,995,000
Weighted-Average Exercise Price
Balance December 31, 2017		$ 0.83
Expired		1.19
Balance March 31, 2018		0.82	$ 0.83
Exercisable at March 31, 2018		0.75
Exercisable at March 31, 2018 and expected to vest thereafter		$ 0.82
Balance March 31, 2018		3 years 4 months 24 days	3 years 7 months 6 days
Exercisable at March 31, 2018		1 year 9 months 18 days
Exercisable at March 31, 2018 and expected to vest thereafter		3 years 4 months 24 days
Balance December 31, 2017	[1]	$ 66
Balance March 31, 2018	[1]	57	$ 66
Exercisable at March 31, 2018	[1]	56
Exercisable at March 31, 2018 and expected to vest thereafter	[1]	$ 57
Closing stock price	[1]	$ 0.23
[1]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the closing stock price of $0.23 for the Company's common stock on March 31, 2018.

STOCK OPTIONS AND WARRANTS (S36

STOCK OPTIONS AND WARRANTS (Schedule of Unvested Options) (Details) - Stock Options [Member]	3 Months Ended
	Mar. 31, 2018$ / sharesshares
Shares
Balance | shares	5,811,670
Vested | shares	(61,666)
Balance | shares	5,750,004
Weighted-Average Grant Date Fair Value
Balance | $ / shares	$ 0.13
Vested | $ / shares	0.37
Balance | $ / shares	$ 0.13

STOCK OPTIONS AND WARRANTS (S37

STOCK OPTIONS AND WARRANTS (Schedule of Warrant Activity) (Details)	3 Months Ended
	Mar. 31, 2018USD ($)$ / sharesshares
Number of Shares
Balance December 31, 2017 | shares	1,191,700
Granted | shares	1,017,020
Expired | shares	(96,700)
Balance March 31, 2018 | shares	2,112,020
Exercisable at March 31, 2018 | shares	2,112,020
Exercisable at March 31, 2018 and expected to vest thereafter | shares	2,112,020
Weighted Average Exercise Price
Balance December 31, 2017	$ 0.90
Granted	0.90
Expired	0.90
Balance March 31, 2018	0.90
Exercisable at March 31, 2018	0.90
Exercisable at March 31, 2018 and expected to vest thereafter	$ 0.90
Weighted- Average Remaining Contractual Term in Years)
Balance December 31, 2017	1 year 10 months 25 days
Granted	1 year 10 months 25 days
Balance as of March 31, 2018	1 year 9 months 18 days
Exercisable at March 31, 2018	1 year 10 months 25 days
Exercisable at March 31, 2018 and expected to vest thereafter	1 year 10 months 25 days
Aggregate Intrinsic Value
Balance December 31, 2017 | $		[1]
Balance March 31, 2018 | $		[1]
Exercisable at March 31, 2018 | $		[1]
Exercisable as of March 31, 2018 and expected to vest thereafter | $		[1]
Closing stock price	$ 0.23
[1]	The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying warrants and the closing stock price of $0.23 for the Company's common stock on March 31, 2018.

OPERATING LEASES (Details)

OPERATING LEASES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating Leased Assets [Line Items]
Total rent expense under leases	$ 4,967	$ 34,950
California Team Office [Member]
Operating Leased Assets [Line Items]
Monthly lease payment	$ 1,218

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Due to related party	$ 149,292		$ 48,103
Beneficial Owner [Member]
Related Party Transaction [Line Items]
Ownership percentage	5.00%	5.00%	5.00%
Due to related party	$ 37,800		$ 5,000
Related party expenses	45,000	$ 55,811
Consulting agreement cost	$ 37,800	$ 15,000
Son of Beneficial Owner [Member]
Related Party Transaction [Line Items]
Ownership percentage	5.00%	5.00%
Consulting agreement cost	$ 5,000	$ 5,000
Payment to consultant	$ 15,000	$ 15,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	Apr. 12, 2018	Apr. 02, 2018	May 31, 2018	Apr. 30, 2018	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Subsequent Event [Line Items]
Options granted exercise price					$ 0.90
Common stock which can be purchased by warrants					150,000		325,000
Proceeds from stockholders						$ 200,000
Option issued to purchase common stock					118,596,866		118,596,866
Term for warrant issued					2 years
Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from stockholders		$ 37,650
Repayments of stockholders		$ 34,025
Proceeds from down payment to develop software			$ 200,000
Subsequent Event [Member] | Crowd Cart, Inc. [Member]
Subsequent Event [Line Items]
Shares issued				500,000
Ownership interest				5.00%
Option to receive additional shares				500,000
Contribution of equity capital into Zoom Payment Solutions by investors introduced by crowd cart				$ 500,000
Option expiration date				Jun. 16, 2018
Subsequent Event [Member] | Crowd Cart, Inc. [Member] | Parent Company [Member]
Subsequent Event [Line Items]
Shares issued				500,000
Subsequent Event [Member] | Board Members and Chief Financial Officer [Member]
Subsequent Event [Line Items]
Options granted exercise price	$ 0.2595
Awards granted vesting period	5 years
Option issued to purchase common stock	750,000
Total options	3,000,000
Fair value of option	$ 728,345