Beta Music (BEMG) 10-Q 20 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	20-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Beta Music Group, Inc.	'
Entity Central Index Key	'0001452164	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity a Well-known Seasoned Issuer	'No	'
Entity a Voluntary Filer	'No	'
Entity's Reporting Status Current	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	66,307,505
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

CONSOLIDATED_BALANCE_SHEETS_UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets:	'	'
Cash	$20,225	$1,174
Accounts Receivable	'	18,000
Inventory	44,279	36,041
Total Current Assets	64,504	55,215
Other Assets:	'	'
Inventory - noncurrent	24,715	32,953
Fixed Assets	3,000	3,000
Total Assets	92,219	91,168
Current Liabilities:	'	'
Accounts payable	44,116	48,044
Salary payable	89,200	69,200
Deferred Revenue	37,500	'
Notes payable, net of discount of $4,441 and $9,771, respectively	21,559	16,229
Convertible notes payable, net of discount of $90,642 and $129,489, respectively	64,604	25,757
Derivative liability	4,764,346	1,270,492
Total Liabilities	5,021,325	1,429,722
Stockholders' (Deficit)	'	'
Common stock, $.01 par value, 290,000,000 authorized and 65,357,505 and 65,057,505 issued and outstanding as of March 31, 2014 and December 31, 2013, respectively	653,575	650,575
Additional paid in capital	-64,014	-121,014
Accumulated deficit	-5,569,667	-1,919,115
Total Stockholders' Deficit	-4,929,106	-1,338,554
Total Liabilities and Stockholders' Deficit	92,219	91,168
Series A Super Voting Preferred Stock	'	'
Stockholders' (Deficit)	'	'
Preferred stock value	51,000	51,000
Blank Check Preferred Stock	'	'
Stockholders' (Deficit)	'	'
Preferred stock value	'	'

CONSOLIDATED_BALANCE_SHEETS_UN1

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Discount on notes payable	$4,441	$9,771
Discount on convertible notes payable	$90,642	$129,489
Common stock par value (in dollars per share)	$0.01	$0.01
Common stock stock authorized	290,000,000	290,000,000
Common stock stock issued	65,357,505	65,057,505
Common stock outstanding	65,357,505	65,057,505
Series A Super Voting Preferred Stock	'	'
Preferred stock par value (in dollars per share)	$0.01	$0.01
Preferred stock authorized	5,100,000	5,100,000
Preferred stock issued	5,100,000	5,100,000
Preferred stock outstanding	5,100,000	5,100,000
Blank Check Preferred Stock	'	'
Preferred stock par value (in dollars per share)	$0.01	$0.01
Preferred stock authorized	4,900,000	4,900,000
Preferred stock issued	0	0
Preferred stock outstanding	0	0

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Revenue	$2,500	'
General administrative expenses	115,021	96,800
Net loss from operations	-112,521	-96,800
Other expenses:	'	'
Interest expense	44,177	'
Loss on derivative liability	3,493,854	'
Net Loss	($3,650,552)	($96,800)
Basic and Diluted Loss per Common Share (in dollars per share)	($0.06)	($2.69)
Basic and Diluted Weighted Average Common Shares Outstanding (in shares)	65,110,838	36,000

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Operating Activities:	'	'
Net loss	($3,650,552)	($96,800)
Adjustments to reconcile net loss to net cash used by operating activities:	'	'
Amortization of debt discount	44,177	'
Stock base compensation	60,000	'
Loss on derivative liabilities	3,493,854	'
Accounts receivable	18,000	'
Accounts payable	-3,928	51,800
Salary payable	20,000	45,000
Deferred revenue	37,500	'
Net Cash Used by Operating Activities	19,051	'
Net Increase (Decrease) in Cash	19,051	'
Cash at Beginning of Period	1,174	'
Cash at End of Period	20,225	'
Supplemental Disclosures:	'	'
Cash paid for income taxes	'	'
Cash paid for interest	'	'

BASIS_OF_PRESENTATION_AND_SIGN

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1: BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
	The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial statements and do not include all the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements.  The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading.  The financial statements as of December 31, 2013 have been audited by an independent registered public accounting firm. These financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company’s 10K for the calendar year ended December 31, 2013.
	Non-Employee Stock-Based Compensation
	The Company accounts for stock-based compensation in accordance with the provision of ASC 505, “Equity Based Payments to Non-Employees” (“ASC 505”). ASC 505 which requires that such equity instruments are recorded at their fair value on the measurement date. The measurement of stock-based compensation is subject to periodic adjustment as the underlying equity instruments vest.
	Fair Value of Financial Instruments
	The Company measures its financial assets and liabilities in accordance with the requirements of FASB ASC 820, “Fair Value Measurements and Disclosures”. ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1    –  Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.
	Level 2    –  Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.
	Level 3     –  Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.
	The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of March 31, 2014, and December 31, 2013:
	Recurring Fair Value Measures	Level 1		Level 2		Level 3		Total
	31-Mar-14
	Derivative liability		-		-	$	4,764,346	$	4,764,346
	31-Dec-13
	Derivative liability		-		-	$	1,270,492	$	1,270,492

GOING_CONCERN_CONSIDERATION

GOING CONCERN CONSIDERATION	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
GOING CONCERN CONSIDERATION	'
	NOTE 2: GOING CONCERN CONSIDERATION
	These consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has negative working capital and incurred cumulative net losses since its inception and requires capital for its contemplated operation and marketing activities to take place. The Company's ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company's contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. These factors raise substantial doubt about the Company's ability to continue as a going concern.
	Future issuances of the Company's equity or debt securities will be required in order for the Company to continue to finance its operations and continue as a going concern. The Company's present revenues are insufficient to meet operating expenses. The consolidated financial statements do not include any adjustments that may result from the outcome of these aforementioned uncertainties.

SALARY_PAYABLE_DUE

SALARY PAYABLE DUE	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
SALARY PAYABLE DUE	'
	NOTE 3: SALARY PAYABLE DUE
	On January 5, 2013, USAVE entered into an executive agreement its Chief Executive Officer, Jim Ennis. The agreement is for an initial term of 5 years, and provides for monthly compensation in the amount of $15,000. The executive shall receive bonus each year and shall be paid based on the performance of the Company each year ending December 31. The Bonus will be a minimum of 25% but not exceed 75% of Annual Salary. As of March 31, 2014 and December 31, 2013, the Chief Executive Officer is due a total of $89,200, and $69,200, respectively, which is comprised of accrued salary expense that is unpaid and deferred based on the working capital conditions of the Company.

STOCKHOLDERS_EQUITY

STOCKHOLDERS EQUITY	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
STOCKHOLDERS EQUITY	'
	NOTE 3: STOCKHOLDERS EQUITY
	On March 15, 2014, The Company issued 300,000 shares of common stock for consulting services for full value of $60,000. The shares were valued at the market price on the respective date of issuance.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2014
Short-term Debt [Abstract]	'
NOTES PAYABLE	'
	NOTE 4: NOTES PAYABLE
	At December 31, 2013 the Company had notes payable from  third parties with a balance of $16,229 net of discount of $9,771. During the three months ended March 31, 2014, $5,330 was recorded as amortization expense. The notes payable had a balance of $21,559 net of discount of $4,441 at March 31, 2014.

CONVERTIBLE_NOTES

CONVERTIBLE NOTES	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
CONVERTIBLE NOTES	'
	NOTE 5: CONVERTIBLE NOTES
		Principal	Less: Unamortized Discount	Net Carrying Value
	On October 31, 2013, principal amount of $109,500 and accrued interest of $11,272, a total of $120,772, was assigned by the original debt holder to another unrelated party. See Note 6. The convertible note accrues at 10% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. During the year ended December 31, 2013, the Company issued a total of 2,457,325 shares of common stock in connection with the conversion of $98,293 of the outstanding $120,772 principal amount. After the conversion, the remaining debt balance is $22,479. The Company accounted for the variable conversion feature as a discount of $120,772 to the convertible note. As of March 31, 2014, the unamortized discount is $13,195.	$22,479	($13,195)	$9,284
	On October 31, 2013, principal amount of $30,000 and accrued interest of $2,767, a total of $32,767, was assigned by the original debt holder to another unrelated party. See Note 6. Upon assignment, the Company issued to the new debt holder a convertible note. The convertible note accrues at 10% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. There is no conversion as of March 31, 2014. The Company accounted for the variable conversion feature as a discount of $32,767 to the convertible note. As of March 31, 2014, the unamortized discount is $19,114.	32,767	-19,114	13,653
	On October 23, 2013, EVG Media issued a promissory note of $25,000 and a convertible note of $75,000 to finance a private purchase of 13,711,676 shares of the Company common stock. See Note 6 for discussion of the $25,000 promissory note. The $75,000 convertible note accrues at 12% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. There is no conversion as of March 31, 2014.The Company accounted for the variable conversion feature as a discount of $75,000 to the convertible note. As of March 31, 2014, the unamortized discount is $43,750.	75,000	-43,750	31,250
	On November 5, 2013, the Company issued a convertible note for principal amount of $25,000. See Note 6. The Company received $15,750 in cash, and the remaining $9,250 is accounted for as debt discount. The note accrues at 12% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. There is no conversion as of March 31, 2014. The Company accounted for the variable conversion feature as a discount of $15,750 to the convertible note. As of March 31, 2014, the unamortized discount is $14,583.	25,000	-14,583	10,417
	Balance at March 31, 2014	$155,246	($90,462)	$64,604
	A total of 4,800,000 warrants were issue along with the convertible debt as mentioned above. The warrant has an exercise price equal to 50% of the average of the lowest three trading prices among the 10-day trading period immediately prior to conversion date and will expire on October 31, 2018. The following table summarizes information about outstanding warrants at March 31, 2014:
			Number Outstanding		Weighted Average Exercise Price		Remaining Contractual Life in Years		Intrinsic Value
	Warrants outstanding as of December 31, 2013			4,800,000	$	0.1		4.84	$	480,000
	Warrants Forfeited
	Warrants outstanding as of March 31, 2014			4,800,000	$	0.1		4.59	$	3,120,000
	The Company analyzed the conversion option of all the convertible debts. As discussed in Note 6, the Company considered derivative accounting under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options. The embedded conversion feature was measured at fair value at the date of inception and at the end of each reporting period or termination of the instrument with the change in fair value recorded to earnings.

DERIVATIVE_LIABILITIES

DERIVATIVE LIABILITIES	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVE LIABILITIES	'
	NOTE 6: DERIVATIVE LIABILITIES
	Convertible Notes
	On October 31, 2013, convertible notes of $120,772 and $32,767 were issued. On October 23, 2013, a convertible note of $75,000 was issued. On November 5, 2013, a convertible note of $25,000 was issued. As discussed in Note 5, the Company analyzed the conversion option of all the notes and Company considered derivative accounting under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion feature should be classified as a liability due to there being no explicit limit to the number of shares to be delivered upon settlement of the above conversion options. The embedded conversion feature was measured at fair value at the date of inception and at the end of each reporting period or termination of the instrument with the change in fair value recorded to earnings. The fair value of the instruments was determined by using Black-Scholes option-pricing model, assuming maximum value.
	The fair value of the conversion feature related to the “$120,722 convertible note” on issuance date was $241,544, including a debt discount of $120,772 and a loss on derivative liabilities of $120,772. On November 12, 2013, upon conversion of 98,293 of the $120,772 outstanding note, the derivative liability was revalued to be $543,474, out of which $442,319 was re-classified to additional paid in capital and $301,930 was recognized as loss on derivative liabilities. On December 31, 2013, the derivative liability was revalued to be $44,958, and a gain of $56,197 was recognized in earnings. On March 31, 2014, the derivative liability was revalued to be $168,593, and a loss of $123,635 was recognized in earnings.
	The fair value of the conversion feature related to the “$32,767 convertible note” on issuance date was $65,534, including a debt discount of $32,767, and a loss on derivative liabilities of $32,767. On December 31, 2013, the fair value didn’t change, resulting in no gain or loss. On March 31, 2014, the derivative liability was revalued to be $245,753, and a loss of $180,219 was recognized in earnings.
	The fair value of the conversion feature related to the “75,000 convertible note” on issuance date was $187,500, including a debt discount of $75,000 and a loss on derivative liabilities of $112,500.  On December 31, 2013, the derivative liability was revalued to be $150,000, and a gain of $37,500 was recognized in earnings. On March 31, 2014, the derivative liability was revalued to be $562,500, and a loss of $412,500 was recognized in earnings.
	The fair value of the conversion feature related to the “25,000 convertible note” on issuance date was $112,500, including a debt discount of $15,750 and a loss on derivative liabilities of $96,750. On December 31, 2013, the derivative liability was revalued to be $50,000, and a gain of $62,500 was recognized in earnings. On March 31, 2014, the derivative liability was revalued to be $187,500, and a loss of $137,500 was recognized in earnings.
	Warrants
	On October 31, 2013, warrants to purchase 4,800,000 shares of the Company common stock were issued along with the convertible notes. As a result of the issuance of convertible debt, the conversion option of all other convertible instruments became tainted. Under ASC 815-15“Derivatives and Hedging”, all other tainted share settleable instruments must be reclassified from equity to liability. The conversion feature was measured at fair value at the date it became tainted and at the end of each reporting period or termination of the instrument with the change in fair value recorded to earnings. The fair value of the instruments was determined by using Black-Scholes option-pricing model, assuming maximum value.
	The fair value of the warrants on issuance date was $384,000, resulting in a loss on derivative liability of $384,000. On December 31, 2013, the derivative liability was revalued to be $960,000, resulting in a loss of $576,000 to be recognized in earnings. On March 31, 2014, the derivative liability was revalued to be $3,600,000, resulting in a loss of $2,640,000 to be recognized in earnings.
	The following table summarizes the derivative liabilities included in the balance sheet:
	Balance at December 31, 2013	$	1,270,492
	Change in fair value of derivative liability		3,493,854
	Balance at March 31, 2014	$	4,764,346

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 7: SUBSEQUENT EVENTS
	On April 21, 2014, The Company issued 950,000 shares of common stock for consulting services.

BASIS_OF_PRESENTATION_AND_SIGN1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Non-Employee Stock-Based Compensation	'
	Non-Employee Stock-Based Compensation
	The Company accounts for stock-based compensation in accordance with the provision of ASC 505, “Equity Based Payments to Non-Employees” (“ASC 505”). ASC 505 which requires that such equity instruments are recorded at their fair value on the measurement date. The measurement of stock-based compensation is subject to periodic adjustment as the underlying equity instruments vest.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company measures its financial assets and liabilities in accordance with the requirements of FASB ASC 820, “Fair Value Measurements and Disclosures”. ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows:
	Level 1    –  Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities.
	Level 2    –  Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars.
	Level 3     –  Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value.
	The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of March 31, 2014, and December 31, 2013:
	Recurring Fair Value Measures	Level 1		Level 2		Level 3		Total
	31-Mar-14
	Derivative liability		-		-	$	4,764,346	$	4,764,346
	31-Dec-13
	Derivative liability		-		-	$	1,270,492	$	1,270,492

BASIS_OF_PRESENTATION_AND_SIGN2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Schedule of fair value hierarchy financial assets and liabilities	'
	The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of March 31, 2014, and December 31, 2013:
	Recurring Fair Value Measures	Level 1		Level 2		Level 3		Total
	31-Mar-14
	Derivative liability		-		-	$	4,764,346	$	4,764,346
	31-Dec-13
	Derivative liability		-		-	$	1,270,492	$	1,270,492

CONVERTIBLE_NOTES_Tables

CONVERTIBLE NOTES (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of convertible notes	'
		Principal	Less: Unamortized Discount	Net Carrying Value
	On October 31, 2013, principal amount of $109,500 and accrued interest of $11,272, a total of $120,772, was assigned by the original debt holder to another unrelated party. See Note 6. The convertible note accrues at 10% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. During the year ended December 31, 2013, the Company issued a total of 2,457,325 shares of common stock in connection with the conversion of $98,293 of the outstanding $120,772 principal amount. After the conversion, the remaining debt balance is $22,479. The Company accounted for the variable conversion feature as a discount of $120,772 to the convertible note. As of March 31, 2014, the unamortized discount is $13,195.	$22,479	($13,195)	$9,284
	On October 31, 2013, principal amount of $30,000 and accrued interest of $2,767, a total of $32,767, was assigned by the original debt holder to another unrelated party. See Note 6. Upon assignment, the Company issued to the new debt holder a convertible note. The convertible note accrues at 10% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. There is no conversion as of March 31, 2014. The Company accounted for the variable conversion feature as a discount of $32,767 to the convertible note. As of March 31, 2014, the unamortized discount is $19,114.	32,767	-19,114	13,653
	On October 23, 2013, EVG Media issued a promissory note of $25,000 and a convertible note of $75,000 to finance a private purchase of 13,711,676 shares of the Company common stock. See Note 6 for discussion of the $25,000 promissory note. The $75,000 convertible note accrues at 12% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. There is no conversion as of March 31, 2014.The Company accounted for the variable conversion feature as a discount of $75,000 to the convertible note. As of March 31, 2014, the unamortized discount is $43,750.	75,000	-43,750	31,250
	On November 5, 2013, the Company issued a convertible note for principal amount of $25,000. See Note 6. The Company received $15,750 in cash, and the remaining $9,250 is accounted for as debt discount. The note accrues at 12% interest, is payable within 12 months, and contains a conversion feature which allows the principal balance to be converted into common stock of the Company. The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date. There is no conversion as of March 31, 2014. The Company accounted for the variable conversion feature as a discount of $15,750 to the convertible note. As of March 31, 2014, the unamortized discount is $14,583.	25,000	-14,583	10,417
	Balance at March 31, 2014	$155,246	($90,462)	$64,604
Schedule of warrants outstanding	'
	The following table summarizes information about outstanding warrants at March 31, 2014:
			Number Outstanding		Weighted Average Exercise Price		Remaining Contractual Life in Years		Intrinsic Value
	Warrants outstanding as of December 31, 2013			4,800,000	$	0.1		4.84	$	480,000
	Warrants Forfeited
	Warrants outstanding as of March 31, 2014			4,800,000	$	0.1		4.59	$	3,120,000

DERIVATIVE_LIABILITIES_Tables

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of derivative liabilities	'
	The following table summarizes the derivative liabilities included in the balance sheet:
	Balance at December 31, 2013	$	1,270,492
	Change in fair value of derivative liability		3,493,854
	Balance at March 31, 2014	$	4,764,346

BASIS_OF_PRESENTATION_AND_SIGN3

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability	$4,764,346	$1,270,492
Recurring Fair Value Measure | Level 1	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability	'	'
Recurring Fair Value Measure | Level 2	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability	'	'
Recurring Fair Value Measure | Level 3	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability	4,764,346	1,270,492
Recurring Fair Value Measure | Total	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Derivative liability	$4,764,346	$1,270,492

SALARY_PAYABLE_DUE_Details_Nar

SALARY PAYABLE DUE (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
			Jim Ennis	Jim Ennis	USave Acquisitions, Inc	USave Acquisitions, Inc	USave Acquisitions, Inc
					Jim Ennis	Jim Ennis	Jim Ennis
						Minimum	Maximum
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
Officers executive agreement term	'	'	'	'	'5 years	'	'
Officers compensation	'	'	'	'	$15,000	'	'
Percentage of annual bonus	'	'	'	'	'	25.00%	75.00%
Salary payable due	$89,200	$69,200	$89,200	$69,200	'	'	'

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERS EQUITY (Details Narrative) (USD $)	0 Months Ended
	Mar. 15, 2014
Equity [Abstract]	'
Stock issued during period, shares, issued for consulting services	300,000
Stock issued during period, value, issued for consulting services	$60,000

NOTES_PAYABLE_Details_Narative

NOTES PAYABLE (Details Narative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Short-term Debt [Abstract]	'	'
Notes payable	$21,559	$16,229
Discount on notes payable	$4,441	$9,771

CONVERTIBLE_NOTES_Details_Narr

CONVERTIBLE NOTES (Details Narrative)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Short-term Debt [Line Items]	'	'
Number of warrants issued (in shares)	4,800,000	4,800,000
Warrant	'	'
Short-term Debt [Line Items]	'	'
Number of warrants issued (in shares)	4,800,000	4,800,000
Description of warrants conversion price	'	'
	The warrant has an exercise price equal to 50% of the average of the lowest three trading prices among the 10-day trading period immediately prior to conversion date
Warrants expirations date	31-Oct-18	'

CONVERTIBLE_NOTES_Details

CONVERTIBLE NOTES (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Short-term Debt [Line Items]	'	'
Net Carrying Value	$64,604	$25,757
Convertible notes payable to another unrelated party	'	'
Short-term Debt [Line Items]	'	'
Principal amount	22,479	'
Less: Unamortized Discount	-13,195	'
Net Carrying Value	9,284	'
Description of debt conversion price	'	'
	The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date.
Stock issued for debt conversion (in shares)	'	2,457,325
Stock issued for debt conversion	'	98,293
Interest rate	10.00%	'
Convertible notes payable to another unrelated party	'	'
Short-term Debt [Line Items]	'	'
Principal amount	32,767	'
Less: Unamortized Discount	-19,114	'
Net Carrying Value	13,653	'
Description of debt conversion price	'	'
	The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date.
Interest rate	10.00%	'
Convertible notes payable	'	'
Short-term Debt [Line Items]	'	'
Principal amount	25,000	'
Less: Unamortized Discount	-14,583	'
Net Carrying Value	10,417	'
Interest rate	12.00%	'
Convertible notes payable, Total	'	'
Short-term Debt [Line Items]	'	'
Principal amount	155,246	'
Less: Unamortized Discount	-90,462	'
Net Carrying Value	64,604	'
$25,000 promissory note	'	'
Short-term Debt [Line Items]	'	'
Description of debt conversion price	'	'
	The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date.
EVG Media, Inc. | Convertible notes payable	'	'
Short-term Debt [Line Items]	'	'
Principal amount	75,000	'
Less: Unamortized Discount	-43,750	'
Net Carrying Value	$31,250	'
Description of debt conversion price	'	'
	The conversion price is equal to 50% of the average of the lowest three trading prices among the 10 day trading period immediately prior to conversion date.

CONVERTIBLE_NOTES_Details_1

CONVERTIBLE NOTES (Details 1) (USD $)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Warrants outstanding, Number, Beginning	4,800,000
Warrants Forfeited	'
Warrants outstanding, Number, End	4,800,000
Warrants outstanding, Weighted Average Exercise Price, Beginning	0.1
Warrants Forfeited	'
Warrants outstanding, Weighted Average Exercise Price, End	0.1
Warrants outstanding, Remaining Contractual Life in Years, Beginning	'4 years 10 months 2 days
Warrants outstanding, Remaining Contractual Life in Years, End	'4 years 7 months 2 days
Warrants outstanding, Intrinsic Value, Beginning	$480,000
Warrants Forfeited	'
Warrants outstanding, Intrinsic Value, End	$3,120,000

DERIVATIVE_LIABILITIES_Details

DERIVATIVE LIABILITIES (Details Narrative) (USD $)

3 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Oct. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Nov. 12, 2013

Oct. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Oct. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Oct. 23, 2013

Mar. 31, 2014

Dec. 31, 2013

Nov. 05, 2013

Mar. 31, 2014

Dec. 31, 2013

Warrant

Warrant

Warrant

Convertible notes payable to another unrelated party

Convertible notes payable to another unrelated party

Convertible notes payable to another unrelated party

Convertible notes payable to another unrelated party

Convertible notes payable to another unrelated party

Convertible notes payable to another unrelated party

Convertible notes payable to another unrelated party

Convertible notes payable

Convertible notes payable

Convertible notes payable

$25,000 promissory note

$25,000 promissory note

$25,000 promissory note

Short-term Debt [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Conversion feature

'

'

'

'

'

'

$98,293

$120,772

'

'

$65,534

'

'

$187,500

'

'

$112,500

'

'

Fair value of the conversion feature

'

'

'

'

'

'

'

241,544

'

'

'

'

'

'

'

'

'

'

'

Gain (loss) on derivative liabilities

'

'

'

-384,000

-2,640,000

-576,000

-301,930

-120,772

-123,635

56,197

-32,767

-180,219

'

-112,500

-412,500

37,500

-96,750

-137,500

62,500

Derivative liability

4,764,346

'

1,270,492

'

3,600,000

960,000

543,474

'

168,593

44,958

'

245,753

'

'

562,500

150,000

'

187,500

50,000

Re-classified to additional paid in capital

'

'

'

'

'

'

442,319

'

'

'

'

'

'

'

'

'

'

'

'

Debt discount

44,177

'

'

'

'

'

'

120,772

'

'

32,767

'

'

75,000

'

'

15,750

'

'

Number of warrants issued (in shares)

4,800,000

'

4,800,000

'

4,800,000

4,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of warrants issued

'

'

'

$384,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

DERIVATIVE_LIABILITIES_Details1

DERIVATIVE LIABILITIES (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Balance, Beginning	$1,270,492
Change in fair value of derivative liability	3,493,854
Balance, End	$4,764,346

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narraive)	0 Months Ended
	Mar. 15, 2014	Apr. 21, 2014
		Subsequent event
Subsequent Event [Line Items]	'	'
Number of shares issued for consulting services	300,000	950,000