Cross Click Media (XCLK) 10-K 15 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Jan. 13, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'Co-Signer, Inc.	'	'
Entity Central Index Key	'0001487659	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$11,271,349
Entity Common Stock, Shares Outstanding	'	121,340,949	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current Assets:	'	'
Cash	$1,792	$1,016
Note receivable, related party	483	'
Loan recievable	'	21,000
Other receivable	322	597
Prepaid expenses	23,647	'
Total Current Assets	26,244	22,613
Deposits	2,150	'
Property and equipment, net	25,411	4,959
Intangible assets, net	17,746	29,199
Total Assets	71,551	56,771
Current Liabilities:	'	'
Accounts payable	279,040	69,708
Accrued liabilities	24,030	190
Accrued interest	24,954	'
Derivative liability	121,588	'
Notes payable, related party	16,360	'
Notes payable	44,300	'
Convertible notes payable, net of discounts of $60,234 and $0, respectively	941,515	47,000
Total Current Liabilities	1,451,787	116,898
Long-term Liabilities:	'	'
Notes payable	51,440	'
Convertible notes payable, related party net of discount of $37,682 and $19,850, respectively	40,078	'
Convertible notes payable, related party net of discount of $16,856 and $0, respectively	39,144	'
Total Liabilities	1,582,449	116,898
STOCKHOLDERS DEFICIT:	'	'
Preferred stock, $0.001 par value, 8,500,000 shares authorized, no shares issued and outstanding	'	'
Series A preferred stock; $0.001 par value, 1,500,000 shares authorized, 1,173,041 and 0 shares issued and outstanding, respectively	1,173	'
Common stock; $0.001 par value, 440,000,000 shares authorized, 113,740,949 and 32,720,000 issued and outstanding, respectively	113,741	32,720
Additional paid-in capital	919,607	683,688
Deferred stock compensation	-186,749	'
Accumulated deficit	-2,358,670	-776,535
Total Stockholders Deficit	-1,510,898	-60,127
TOTAL LIABILITIES AND STOCKHOLDERS DEFICIT	$71,551	$56,771

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Preferred Stock, Par Value	$0.00	$0.00
Preferred Stock, Shares Authorized	8,500,000	8,500,000
Preferred Stock, Issued and outstanding	0	0
Series A Preferred Stock, Par Value	$0.00	$0.00
Series A Preferred Stock, Shares Authorized	1,500,000	1,500,000
Series A Preferred Stock, Issued and outstanding	1,173,041	0
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	440,000,000	440,000,000
Common Stock, Issued and outstanding	113,740,949	32,720,000
Convertible notes payable, current, discounts	$60,234	$0
Convertible notes payable, long term, related party, discount	37,682	0
Convertible notes payable, long term, related party discounts	$16,856	$0

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Revenue	$62,991	$35,096
Expenses:	'	'
Professional fees	191,738	56,338
Salaries and wages	128,568	109,677
Advertising and promotion	149,647	70,281
Stock based compensation expense	421,149	'
General and administrative	213,733	229,845
Total operating expenses	1,104,835	466,141
Loss from operations	-1,041,844	-431,045
Other income (expense):	'	'
Interest expense	-110,247	'
Amortization of debt discount	-201,643	'
Change in fair value of derivative liability	-44,769	'
Derivative expense	-91,357	'
Impairment of note and interest recievable	'	-177,907
Loss on extinguishment of debt	-235,937	'
Total other expense	-594,415	-177,907
Loss before Provision for Income Taxes	-1,636,259	-608,952
Provision for Income Taxes	'	'
Net Loss	($1,636,259)	($608,952)
Net Loss per share Basic	($0.03)	($0.02)
Weighted average shares outstanding basic and diluted	62,282,697	28,453,060

SHAREHOLDERS_EQUITY

SHAREHOLDERS EQUITY (USD $)	Preferred Stock	Common Stock	Additional Paid-In Capital	Deferred Stock Compensation	Subscription Receivable	Accumulated Deficit	Total
Beginning balance, amount at Dec. 31, 2011	'	$13,115	$254,185	'	($119,300)	($167,583)	($19,583)
Beginning balance, shares at Dec. 31, 2011	'	13,115,000	'	'	'	'	'
Common stock issued for cash, shares	'	2,170,521,705	'	'	'	'	'
Common stock issued for cash, amount	'	21,705	412,395	'	'	'	434,100
Collection of subscription receivable	'	'	'	'	119,300	'	119,300
Repurchase and cancellation of common stock, shares	'	-1,100,000	'	'	'	'	'
Repurchase and cancellation of common stock, amount	'	-1,100	-20,900	'	'	'	-2,200
Return and cancellation of common stock, shares	'	-1,000,000	'	'	'	'	'
Return and cancellation of common stock, amount	'	-1,000	1,000	'	'	'	'
Contributed capital	'	'	10,000	'	'	'	-10,000
Forgiveness of accrued salary	'	'	27,008	'	'	'	27,008
Common stock issued for services, amount	'	'	'	'	'	'	'
Net loss	'	'	'	'	'	-608,952	-608,952
Ending balance, amount at Dec. 31, 2012	'	32,720	683,688	'	'	-776,535	-60,127
Ending balance, shares at Dec. 31, 2012	'	32,720,000	'	'	'	'	'
Collection of subscription receivable	'	'	'	'	'	'	'
Contributed capital	'	8,000	'	'	'	8,000	-8,000
Forgiveness of accrued salary	'	'	'	'	'	'	'
Recapitalization/merger, shares	'	111,111,120	'	'	'	'	'
Recepitalization/merger, amount	'	111,111	-596,614	'	'	54,124	-431,379
Share cancellation, shares	'	-30,555,560	'	'	'	'	'
Share cancellation, amount	'	-30,556	30,556	'	'	'	'
Debt discount	'	'	72,388	'	'	'	72,388
Conversion of common stock to preferred stock, notes payable and warrant, shares	1,173,041	-12,720,000	'	'	'	'	'
Conversion of common stock to preferred stock, notes payable and warrants, amount	1,173	-12,720	-39,893	'	'	'	-51,440
Common stock issued for services, shares	'	9,168,722	'	'	'	'	'
Common stock issued for services, amount	'	9,169	659,615	-186,749	'	'	482,035
Common stock issued for conversion of debt, shares	'	750,000	'	'	'	'	'
Common stock issued for conversion of debt, amount	'	750	29,100	'	'	'	95,850
Common stock issued for cash and warrants, shares	'	3,266,667	'	'	'	'	'
Common stock issued for cash and warrants, amount	'	3,267	58,733	'	'	'	62,000
Issuances of warrants	'	'	14,034	'	'	'	14,034
Net loss	'	'	'	'	'	-1,636,259	-1,636,259
Ending balance, amount at Dec. 31, 2013	$1,173	$113,741	$919,607	($186,749)	'	($2,358,670)	($1,510,898)
Ending balance, shares at Dec. 31, 2013	1,173,041	113,740,949	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:	'	'
Net loss for the period	($1,636,259)	($608,952)
Adjustments to reconcile net loss to net cash used in operations:	'	'
Depreciation and amortization	13,601	8,098
Impairment of note and interest recievable	'	177,907
Stock based compensation	482,035	'
Derivative expense	91,357	'
Loss on extignuishment of debt	235,937	'
Change in fair value of derivative liability	-44,769	'
Amortization of debt discount	201,643	'
Change in assets and liabilities:	'	'
(Increase) in other assets	-483	429
Increase (decrease) in accounts payable and accrued expenses	'	-7,281
(Increase) other receivables	275	-597
Increase in accounts payable and accruals	567,297	12,768
Net cash used in operating activities	-89,366	-417,628
Cash flows from investing activities	'	'
Purchase of property and equipment	-12,998	-1,946
Purchase of intangible assets	'	-34,310
Issuance of note receivable, related party	'	-126,019
Repayments of note receivable, related party	-6,060	2,800
Net cash used in investing activities	-19,058	-159,475
Cash flows from financing activities:	'	'
Proceeds from notes payable, net	39,200	22,000
Contributed capital, related party	8,000	10,000
Proceeds from the sale of common stock	62,000	434,100
Collection of subscription receivable	'	119,300
Repurchase of common stock	'	-22,000
Net cash provided by financing activities	109,200	563,400
Net increase (decrease) in cash	776	-13,703
Cash at beginning of period	1,016	14,719
Cash at end of period	1,792	1,016
Supplemental Cash Flow Information:	'	'
Cash paid for interest	'	'
Cash paid for income taxes	'	'
Supplemental Non-Cash Investing and Financing Information:	'	'
Convertible note issued to extinguish a note payable totaling $491,945, account payable of $223,530 and accrued expenses of $183,999	812,249	'
Forgiveness of related party accrued liabilities	'	27,008
Notes payable, preferred stock and common stock warrants issued for cancellation of common stock in connection with the merger	56,588	'
Common stock issued for conversion of debt	29,850	'
Issuance of common stock warrants in connection with debt	14,034	'
Beneficial conversion feature recorded in connection with convertible debt	$72,388	'

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2013
Statement of Cash Flows [Abstract]	'
Convertible note, total	$491,945
Convertible note, account payable	223,530
Convertible note, accrued expenses	$183,999

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Nature of Business
	Co-Signer, Inc. (“Co-Signer” or the “Company”) was incorporated in Nevada on February 23, 2010 as Southern Products, Inc. and was doing business as SIGMAC USA. On August 12, 2013, the Company acquired all of the issued and outstanding common stock of Co-Signer.com, Inc., a private Nevada corporation (“Co-Signer.com”). As a result of the acquisition, we divested our former consumer electronics business and began to focus on the business of Co-Signer.com, Inc. as our primary line of business.
	On August 12, 2013, the Company completed its merger with Co-Signer.com and its wholly-owned subsidiary, Co-Signer Acquisition Corp. Under the Merger Agreement the Company merged with and into Co-Signer Acquisition Corp. In connection with the closing of this transaction, Co-Signer, Inc., acquired all of the issued and outstanding shares of the Company, which resulted in the Company becoming a wholly-owned subsidiary of Co-Signer, Inc. In exchange for all of the issued and outstanding shares of the Company’s stock, the shareholders received a total of 1,173,041 shares of the newly-designated Series A Convertible Preferred Stock, $51,440 in newly-issued 8% Secured Notes, warrants to purchase a total of 51,440 shares of common stock an exercise price of $0.25 per share, and 23,000,000 newly-issued shares of common stock.
	The closing of the transaction has been characterized as a reverse capitalization; therefore, the historical financial statements are the financial statements of Co-Signer.com, Inc. which have been presented to retroactively reflect the historic capitalization of the accounting acquiree.
	Basis of Presentation
	The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"). In the opinion of management, all adjustments necessary in order for the financial statements to be not misleading have been reflected herein. The Company has adopted a December 31 year end.
	Reclassification
	Certain reclassifications have been made to conform the prior year information to the 2013 classifications for comparative purposes
	Principles of consolidation
	The consolidated financial statements include the accounts of Co-Signer, Inc. and Co-Signer.com, Inc.  All significant intercompany balances and transactions have been eliminated. Co-Signer, Inc. and Co-Signer.com, Inc., will be collectively referred herein to as the “Company”.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents. There were no cash equivalents as of December 31, 2013 and 2012.
	Basic Loss per Share
	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity.
	Concentrations of Credit Risk
	The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.
	Property and Equipment
	Property and equipment are stated at cost.  Depreciation and amortization are provided utilizing the straight-line method over the related asset’s estimated useful life of three years.
	Maintenance and repairs are charged to expense as incurred; renewals and improvements that extend the useful life of the assets are capitalized.  Upon retirement or disposal, the asset cost and the related accumulated depreciation and amortization are eliminated from the respective accounts and a resulting gain or loss, if any, is included in the results of operations.
	Fair Value of Financial Instruments
	For certain of the Company’s non-derivative financial instruments, including cash and cash equivalents, receivables, accounts payable, and other accrued liabilities, the carrying amount approximates fair value due to the short-term maturities of these instruments. The estimated fair value of long-term debt is based primarily on borrowing rates currently available to the Company for similar debt issues. The fair value approximates the carrying value of long-term debt.
	Intangible Assets
	The Company classifies intangible assets into three categories: (1) intangible assets with definite lives subject to amortization, (2) intangible assets with indefinite lives not subject to amortization and (3) goodwill. The Company determines the useful lives of identifiable intangible assets after considering the specific facts and circumstances related to each intangible asset. Factors the Company considers when determining useful lives include the contractual term of any agreement related to the asset, the historical performance of the asset, the Company’s strategy for using the asset, any laws or other local regulations which could impact the useful life of the asset, and other economic factors, including competition and specific market conditions. Intangible assets that are deemed to have definite lives are amortized, on a straight-line basis, over their useful lives of three years.
	Stock-Based Compensation
	We account for equity instruments issued in exchange for the receipt of goods or services from non-employees. Costs are measured at the fair market value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of the date on which there first exists a firm commitment for performance by the provider of goods or services or on the date performance is complete. The Company recognizes the fair value of the equity instruments issued that result in an asset or expense being recorded by the company, in the same period(s) and in the same manner, as if the Company has paid cash for the goods or services.
	The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation - Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.  The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered.
	The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services ,” for stock options and warrants issued to consultants and other non-employees.  In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined.
	Advertising and marketing costs
	The Company expenses all costs of advertising as incurred.  During the year ended December 31, 2013 and 2012, there was $149,647 of and $70,281 in advertising and marketing costs.
	Income Taxes
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carry-forwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence; it is more likely than not such benefits will be realized. The Company’s deferred tax assets were fully reserved at December 31, 2013 and 2012.
	The Company accounts for its income taxes using the Income Tax topic of the FASB ASC 740, which requires the recognition of deferred tax liabilities and assets for expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of at December 31, 2013 and 2012, there have been no interest or penalties incurred on income taxes.
	Revenue Recognition
	Revenue from services and related costs of are recognized when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred, (iii) the price is fixed or determinable, and (iv) collectability is reasonably assured. These terms are typically met upon the completion of the application process.
	Recent Accounting Pronouncements
	The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued, that might have a material impact on its financial position or results of operations.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	Property and equipment consisted of the following as of December 31:
		2013			2012
	Computer equipment	$	6,446		$	6,446
	Property & equipment		22,600			—
	Less: accumulated depreciation		(3,635	)		(1,487	)
	Property and equipment, net	$	25,411		$	4,959
	Depreciation expense for the years ended December 31, 2013 and 2012 was $2,148 and $1,487, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
INTANGIBLE ASSETS	'
	Intangible assets consisted of the following as of December 31:
		2013			2012
	Website design	$	34,310		$	34,310
	Domain name		1,500			1,500
	Less: accumulated amortization		(18,064	)		(6,611	)
	Intangible assets, net	$	17,746		$	29,199
	Amortization expense for the years ended December 31, 2013 and 2012 was $11,453 and $5,716, respectively.

NOTES_PAYABLE

NOTES PAYABLE	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
NOTES PAYABLE	'
	Year Ended December 31,
		2014	$	1,002,173
		2015		73,198
		2016		6,026
		2017		—
		2018		51,440
		Total Future Maturities	$	1,132,837

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTION	'
	Notes Payable
	On May 23, 2013, the Company executed a promissory note for $10,000 with a related party. The note bears interest at 12% and was due August 21, 2013. As of December 31, 2013, an additional $8,500 was loaned and $2,200 of fees were added to the loan. $10,900 has been repaid on the note and there is $706 of accrued interest. The fees added to the note were for a forbearance agreement that extended the repayment terms to January 15, 2014.
	On February 1, 2013, the Company executed a convertible promissory note for $65,000 with a related party. The note bears interest at a rate of 5% per annum, is unsecured and matures in two years. The loan is convertible at any time into shares of common stock at $0.0065 per share. The Company recorded a discount in the amount of $65,000 in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the interest method of accretion over the term of the note. As a result of the conversion feature the Company has recorded a debt discount of $65,000, $27,318 of which has been amortized to interest expense. As of December 31, 2013, there is $3,548 of accrued interest on this note and an additional $12,760 has been loaned to the Company with an 5% interest rate and no other specific terms.
	As of December 31, 2013, the Company owed a related party $16,360 for cash advances to assist in covering operating expenses. The loan is unsecured, due on demand, and has no stated interest rate.

FAIR_VALUE_MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENT	'
	ASC Topic 820, “Fair Value Measurements and Disclosures,” requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures.  The carrying amounts reported in the balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
		·	Level 1. Observable inputs such as quoted prices in active markets;
		·	Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly;
		·	Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The following presents the gross value of assets and liabilities that were measured and recognized at fair value, as of December 31, 2013.
			Level I		Level II		Level III		Fair Value
	Convertible notes payable			—	$	1,020,737		—	$	1,020,737
	Derivative liability			—		121,588		—		121,588
				—	$	1,142,325		—	$	1,142,325

STOCKHOLDERS_DEFICIT

STOCKHOLDERS DEFICIT	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
STOCKHOLDERS EQUITY	'
	The Company is authorized to issue up to 10,000,000 shares of $0.001 par value preferred stock, of which 1,500,000 shares have been designated as Series “A” convertible preferred. In addition the Company is authorized to issue up to 440,000,000 shares of $0.001 par value common stock.
	On August 12, 2013, the Company issued 23,000,000 shares of common stock and 1,173,041 shares of preferred stock pursuant to its merger agreement with Co-Signer,com, Inc. Pursuant to the merger agreement, upon closing, 30,555,560 shares of common stock held by a former officer and director, were canceled.
	On May 15, 2013, the Company issued 446,500 shares of common stock for services. The shares were issued at $0.07 based on the market value of the common stock on the date of authorization for total non cash expense of $31,256.
	On September 16, 2013, the Company issued 2,000,000 shares of common stock for services. The shares were issued at $0.085 based on the market value of the common stock on the date of authorization for total non cash expense of $170,000.
	On November 1, 2013, the Company issued 2,222,222 shares of common stock for services. The shares were issued at $0.08 based on the market value of the common stock on the date of authorization for total non cash expense of $177,778, $148,148 of which has been booked to deferred stock compensation expense.
	On November 7, 2013, the Company issued 3,000,000 shares of common stock for services. The shares were issued at $0.075 based on the market value of the common stock on the date of authorization for total non cash expense of $225,000.
	On December 1, 2013, the Company issued 500,000 shares of common stock for services. The shares were issued at $0.03 based on the market value of the common stock on the date of authorization for total non cash expense of $15,050.
	On December 9, 2013, the Company issued 1,000,000 shares of common stock to a Director for services. The shares were issued at $0.0398 based on the market value of the common stock on the date of authorization for total non cash expense of $39,800, $38,601 of which has been booked to deferred stock compensation expense.
	On December 10, 2013, a note for $5,000 dated June 10, 2013, plus $190 of accrued interest was converted into 750,000 shares of common stock. The shares were converted at the market price on the date of conversion of $0.0398, which resulted in a loss on conversion of $24,660.
	During the year ended December 31, 2013, the Company issued 3,266,667 shares of common stock for total cash proceeds of $62,000.

WARRANTS

WARRANTS

12 Months Ended

Dec. 31, 2013

Notes to Financial Statements

'

WARRANTS

'

Pursuant to the terms and conditions of the merger agreement dated August 12, 2013, the Company issued 51,440 warrants. The aggregate fair value of the warrants totaled $3,975 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.25, 1.39% risk free rate, 207% volatility and expected life of the warrants of 5 years.

Pursuant to the terms and conditions of the convertible note dated November 2, 2013, the Company issued 400,000 warrants. The aggregate fair value of the warrants totaled $14,034 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.13, .61% risk free rate, 169% volatility and expected life of the warrants of 3 years.

Pursuant to the terms and conditions of the common stock purchase agreement dated November 2, 2013, the Company issued 266,667 warrants. The aggregate fair value of the warrants totaled $17,580 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.13 .61% risk free rate, 169% volatility and expected life of the warrants of 3 years.

A summary of the status of the Company’s outstanding stock warrants as of December 31, 2013 and changes during the periods is presented below:

Warrant

Weighted Average Price

Outstanding, December 31, 2012

—

$

—

Issued

718,107

0.21

Exercised

—

—

Forfeited

—

—

Expired

—

—

Outstanding, December 31, 2013

718,107

$

0.21

Exercisable, December 31, 2013

51,440

$

0.21

Outstanding

Exercisable

Range of Exercise Prices

Number

Weighted

Weighted

Number

Weighted

Outstanding

Average

Average

Exercisable

Average

at

Remaining

Exercise

at

Exercise

12/31/13

Contractual

Price

12/31/13

Price

Life

$

0.125 - 0.25

718,107

3.1 Years

$

0.13

718,107

$

0.13

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	For the year ended December 31, 2013, the Company has incurred a net loss of $1,636,259 and, therefore, has no tax liability. The net deferred tax asset generated by the loss carry-forward has been fully reserved. The cumulative net operating loss carry-forward is approximately $2,531,000 at December 31, 2013, and will expire beginning in the year 2032.
	The provision for Federal income tax consists of the following for the years ended December 31, 2013 and 2012:
		2013			2012
	Federal income tax benefit attributable to:
	Current operations	$	556,328		$	207,043
	Less: valuation allowance		(556,328	)		(207,043	)
	Net provision for Federal income taxes	$	—		$	—
	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows as of December 31, 2013 and 2012:
		2013			2012
	Deferred tax asset attributable to:
	Net operating loss carryover	$	820,350		$	264,022
	Valuation allowance		(820,350	)		(264,022	)
	Net deferred tax asset	$	—		$	—
	Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards of approximately $1,412,000 for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.
	ASC Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company's financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.
	The Company includes interest and penalties arising from the underpayment of income taxes in the statements of operations in the provision for income taxes. As of December 31, 2013, the Company had no accrued interest or penalties related to uncertain tax positions.
	The Company files income tax returns in the U.S. federal jurisdiction and in the state of Nevada.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS	'
	We rent approximately 4,100 square feet of office space in Las Vegas, Nevada on a month-to-month basis. We currently pay rent that escalates quarterly and culminates in a monthly rate of $2,500. Rent expense for the year ended December 31, 2013 was $19,270.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
GOING CONCERN	'
	As of December 31, 2013, the Company has a working capital deficit of $1,425,543, limited revenue and an accumulated deficit of $2,358,670. The financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. Without realization of additional capital, it would be unlikely for the Company to continue as a going concern. The Company’s management plans on raising cash from public or private debt or equity financing, on an as needed basis and in the longer term, upon achieving profitable operations through its business activities.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	In accordance with ASC 855-10, the Company has analyzed its operations subsequent to December 31, 2013 through the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements other than the events described below.
	On January 3, 2014, the Company’s Board of Directors approved through a Unanimous Consent Resolution a short term bridge loan from Darren Magot, a Board Member, for $15,000.
	On January 6, 2014, Co-Signer.com entered an exclusive contract to provide tenant screening and background information services with Contemporary Information Corporation (CIC). CIC is the nation’s leading tenant screening provider and supersedes the National Tenant Networks (NTN) as the exclusive service provider. On February 27, 2014, impressed with the Company’s service products and commitment to service prospective tenant clients and landlords, both companies entered mutual agreements to marketing tenant and employment screening services provided by CIC and residential rent assurance provided by Co-Signer.com.
	On January 9, 2014, the Company’s Board of Directors approved issuance of an 8% Convertible Promissory Note for additional funding from Asher Enterprises for $32,500 in principal for the same terms as in November 2013 for $42,500. This funding was received by the Company immediately upon the filing of its 10Q report for the period ending November 30, 2013.
	On January 11, 2014, the Company’s Board of Directors met and approved changing the fiscal year end date of the Company to a calendar year end date of December 31.
	On January 11, 2014, the Company’s Board of Directors met and granted 175,000 shares of common stock, vested immediately, each to Anne Bove and Rebecca Eli, granted 500,000 shares of common stock, vested immediately, to Joseph Spaziano and 3,000,000 shares of common stock, vested immediately, to James P. Hodgins, President of Co-Signer.com, Inc. as additional compensation for services previously rendered.
	On January 11, 2014, the Company’s Board of Directors met and authorized the establishment of an Employee Stock Option Plan for all employees of the Company and its subsidiaries. The Company’s CEO is to present for approval a detail plan (ESOP COSR 2014) at the next meeting of the Company’s Board of Directors in February 2014.
	On January 11, 2014, the Company’s Board of Directors met and authorized an employment agreement for Darren Magot, its immediate past CEO, President, Treasurer, Chairman of the Board of Directors and current Director. The agreement grants Mr. Magot 250,000 shares of common stock, vested immediately, with options for 1,000,000 shares of common stock at $.08 per share for 10 years with varying monthly paid compensation from August 13 through December 15 as CEO and President ($1,500/mo.) and as Chairman and Treasurer ($500/mo.), and as a member of the Board of Directors ($500/mo).
	On January 11, 2014, the Company’s Board of Directors met and approved the business consulting agreement with an interested party (Charles J. Kalina, III) granting 2,000,000 warrants, vested immediately, for shares of common stock, convertible at $.05 per share for 5 years, for services to be rendered starting January 2, 2014 over the next 12 months.
	On January 11, 2014, the Company’s Board of Directors met and approved the business consulting agreement with an interested party (Steven J. Smith) granting 2,500,000 shares of common stock, vested immediately, and 2,000,000 warrants, vested immediately, of which 1,000,000 warrants are convertible at $.075 per share for 5 years and 1,000,000 warrants are convertible at $.10 per share for 7 years, for shares of common stock, for services to be rendered starting January 2, 2014 over the next 12 months.
	On January 11, 2014, the Company’s Board of Directors met and approved the business consulting agreement with an interested party (Michael A. Chernine) granting 1,000,000 shares of common stock, vested immediately, for services to be rendered starting January 2, 2014 over the next 12 months.
	On January 27, 2014, the Company’s Board of Directors approved through a Unanimous Consent Resolution issuance of an 8% Convertible Promissory Note with Darren Magot, a Board Member, for $37,500. This Note consolidates the short term bridge loan on January 3, 2014 along with two more installments received as of this date of $22,500. The Note is convertible into common shares of the Company stock at $.04 per share and issued 10,000,000 warrants at $.05 per share for 3 years.
	On January 27, 2014, the Company’s Board of Directors approved through a Unanimous Consent Resolution a Memorandum of Understanding (MOU) for a joint venture to be named later between the Company, TAS Media Group, Inc. and Darren M. Magot, a Board Member. The MOU directs issuance of up to 200,000 common shares of the Company to Darren M. Magot for services to be rendered.
	On February 3, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution the issuance of the certificate to be issued by Empire Stock Transfer transferring from Finiks Capital to Strategic IR the Convertible Promissory Note issued to Finiks Capital for $65,000 in February 2013 and authorizing the conversion of the Note into the common shares of the Company’s stock.
	On February 13, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution the issuance of the 10% Convertible Promissory Note with Black Mountain Equities for $250,000.00, convertible into common shares of the Company with the first funding installment $25,000.
	On February 13, 2014, the Company’s Board of Directors approved through a Unanimous Consent Resolution the Employment Agreement with Kurt A. Kramarenko that grants 1,000,000 common shares of the Company as a signing bonus, immediately fully vested, and issuing an option for 4,000,000 common shares of the Company stock at $.05 per share, with 500,000 shares vested per quarter, along with paid annual compensation of $72,000 and other incentives.
	On February 17, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution the issuance of 250,000 options each to Rebecca Eli and Anne Bove for past employment service at .05 for 3 years and 1,500,000 common shares to Gary R. Gottlieb for successful completion of August 13, 2013 merger and filing of Form 10Q for period ending August 31, 2013 and completion of its associated review.
	On February 26, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution the issuance of the 12% Convertible Promissory Note with GCEF Opportunity Fund, LLC for $72,500, with an original interest discount of $7,500. Additional consideration of 5,000,000 common shares of the Company stock will be issued immediately, fully vested.
	On February 26, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution the Consulting Agreement for one year with Strategic IR, LLC for compensation of 3,500,000 common shares of the Company stock, fully vested immediately.
	On February 26, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution the Consulting Agreement for one year with Joseph W. Abrams for compensation of 3,500,000 common shares of the Company stock, fully vested immediately.
	On February 27, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution two marketing agreements for two years with Contemporary Information Corporation (CIC), exclusively, for tenant and employment screening services and other background information products provided by CIC and exclusively, residential rent assurance programs provided by Co-Signer.com.
	On March 1, 2014, James P. Hodgins resigns as President, Vice President and Treasurer of Co-Signer.com, Inc. while remaining a member of the Board of Directors for Co-Signer.com, Inc.. Kurt A. Kramarenko is immediately appointed President and Treasurer of Co-Signer.com, Inc. by the Company’s Board of Directors through a Unanimous Consent Resolution.
	On March 1, 2014, Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution a consulting agreement for one year with Gary Patterson and issuance of 500,000 common shares of the Company stock, fully vested immediately.
	On March 3, 2014, the Company’s Board of Directors approved issuance of an 8% Convertible Promissory Note for additional funding from Asher Enterprises for $32,500 in principal for the same terms as in November 2013 for $42,500.
	On March 6, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution the issuance of the 12% Convertible Promissory Note with Hanover Holdings, LLC for $38,000 convertible into common shares of the Company stock.
	On March 27, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution an exclusive Service Agreement with HerbCentral.com to provide sales and marketing for their online cannabis service portal business for both commercial and consumer transactions. This is the first venture by the Company to maximize its Call Center with third party revenue generation.
	On March 27, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution conversion of John R. Neal Convertible Promissory Note of $10,000 of June 2013 into 1,593,240 shares including earned interest as granted in the Note.
	On April 2, 2014, the Company’s Board of Directors approved and authorized through a Unanimous Consent Resolution a Posting Agreement with YouFunding, Inc. to conduct a crowd funding capital raise with a minimum funding target of $250,000 raised to a maximum of $1,250,000.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Nature of Business	'
	Co-Signer, Inc. (“Co-Signer” or the “Company”) was incorporated in Nevada on February 23, 2010 as Southern Products, Inc. and was doing business as SIGMAC USA. On August 12, 2013, the Company acquired all of the issued and outstanding common stock of Co-Signer.com, Inc., a private Nevada corporation (“Co-Signer.com”). As a result of the acquisition, we divested our former consumer electronics business and began to focus on the business of Co-Signer.com, Inc. as our primary line of business.
	On August 12, 2013, the Company completed its merger with Co-Signer.com and its wholly-owned subsidiary, Co-Signer Acquisition Corp. Under the Merger Agreement the Company merged with and into Co-Signer Acquisition Corp. In connection with the closing of this transaction, Co-Signer, Inc., acquired all of the issued and outstanding shares of the Company, which resulted in the Company becoming a wholly-owned subsidiary of Co-Signer, Inc. In exchange for all of the issued and outstanding shares of the Company’s stock, the shareholders received a total of 1,173,041 shares of the newly-designated Series A Convertible Preferred Stock, $51,440 in newly-issued 8% Secured Notes, warrants to purchase a total of 51,440 shares of common stock an exercise price of $0.25 per share, and 23,000,000 newly-issued shares of common stock.
	The closing of the transaction has been characterized as a reverse capitalization; therefore, the historical financial statements are the financial statements of Co-Signer.com, Inc. which have been presented to retroactively reflect the historic capitalization of the accounting acquiree.
Basis of Presentation	'
	The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"). In the opinion of management, all adjustments necessary in order for the financial statements to be not misleading have been reflected herein. The Company has adopted a December 31 year end.
Reclassification	'
	Certain reclassifications have been made to conform the prior year information to the 2013 classifications for comparative purposes
Principles of consolidation	'
	The consolidated financial statements include the accounts of Co-Signer, Inc. and Co-Signer.com, Inc.  All significant intercompany balances and transactions have been eliminated. Co-Signer, Inc. and Co-Signer.com, Inc., will be collectively referred herein to as the “Company”.
Cash and Cash Equivalents	'
	The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents. There were no cash equivalents as of December 31, 2013 and 2012.
Basic Loss per Share	'
	Basic income (loss) per share is calculated by dividing the Company’s net loss applicable to common shareholders by the weighted average number of common shares during the period. Diluted earnings per share is calculated by dividing the Company’s net income available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity.
Concentrations of Credit Risk	'
	The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.
Property and Equipment	'
	Property and equipment are stated at cost.  Depreciation and amortization are provided utilizing the straight-line method over the related asset’s estimated useful life of three years.
	Maintenance and repairs are charged to expense as incurred; renewals and improvements that extend the useful life of the assets are capitalized.  Upon retirement or disposal, the asset cost and the related accumulated depreciation and amortization are eliminated from the respective accounts and a resulting gain or loss, if any, is included in the results of operations.
Fair Value of Financial Instruments	'
	For certain of the Company’s non-derivative financial instruments, including cash and cash equivalents, receivables, accounts payable, and other accrued liabilities, the carrying amount approximates fair value due to the short-term maturities of these instruments. The estimated fair value of long-term debt is based primarily on borrowing rates currently available to the Company for similar debt issues. The fair value approximates the carrying value of long-term debt.
Intangible Assets	'
	The Company classifies intangible assets into three categories: (1) intangible assets with definite lives subject to amortization, (2) intangible assets with indefinite lives not subject to amortization and (3) goodwill. The Company determines the useful lives of identifiable intangible assets after considering the specific facts and circumstances related to each intangible asset. Factors the Company considers when determining useful lives include the contractual term of any agreement related to the asset, the historical performance of the asset, the Company’s strategy for using the asset, any laws or other local regulations which could impact the useful life of the asset, and other economic factors, including competition and specific market conditions. Intangible assets that are deemed to have definite lives are amortized, on a straight-line basis, over their useful lives of three years.
Stock-Based Compensation	'
	We account for equity instruments issued in exchange for the receipt of goods or services from non-employees. Costs are measured at the fair market value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of the date on which there first exists a firm commitment for performance by the provider of goods or services or on the date performance is complete. The Company recognizes the fair value of the equity instruments issued that result in an asset or expense being recorded by the company, in the same period(s) and in the same manner, as if the Company has paid cash for the goods or services.
	The Company accounts for employee stock-based compensation in accordance with the guidance of FASB ASC Topic 718, Compensation - Stock Compensation which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values.  The fair value of the equity instrument is charged directly to compensation expense and credited to additional paid-in capital over the period during which services are rendered.
	The Company follows ASC Topic 505-50, formerly EITF 96-18, “Accounting for Equity Instruments that are Issued to Other than Employees for Acquiring, or in Conjunction with Selling Goods and Services ,” for stock options and warrants issued to consultants and other non-employees.  In accordance with ASC Topic 505-50, these stock options and warrants issued as compensation for services provided to the Company are accounted for based upon the fair value of the services provided or the estimated fair market value of the option or warrant, whichever can be more clearly determined.
Advertising and marketing costs	'
	The Company expenses all costs of advertising as incurred.  During the year ended December 31, 2013 and 2012, there was $149,647 of and $70,281 in advertising and marketing costs.
Income Taxes	'
	Income taxes are computed using the asset and liability method of accounting. Under the asset and liability method, a deferred tax asset or liability is recognized for estimated future tax effects attributable to temporary differences and carry-forwards. The measurement of deferred income tax assets is adjusted by a valuation allowance, if necessary, to recognize future tax benefits only to the extent, based on available evidence; it is more likely than not such benefits will be realized. The Company’s deferred tax assets were fully reserved at December 31, 2013 and 2012.
	The Company accounts for its income taxes using the Income Tax topic of the FASB ASC 740, which requires the recognition of deferred tax liabilities and assets for expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of at December 31, 2013 and 2012, there have been no interest or penalties incurred on income taxes.
Revenue Recognition	'
	Revenue from services and related costs of are recognized when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred, (iii) the price is fixed or determinable, and (iv) collectability is reasonably assured. These terms are typically met upon the completion of the application process.
Recent Accounting Pronouncements	'
	The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued, that might have a material impact on its financial position or results of operations.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Schedule of Property and Equipment	'
		2013			2012
	Computer equipment	$	6,446		$	6,446
	Property & equipment		22,600			—
	Less: accumulated depreciation		(3,635	)		(1,487	)
	Property and equipment, net	$	25,411		$	4,959

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Intangible Assets	'
		31-Dec-13			31-Dec-12
	Website design	$	34,310		$	34,310
	Domain name		1,500			1,500
	Less: accumulated amortization		(18,064	)		(6,611	)
	Intangible assets, net	$	17,746		$	29,199

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Schedule of Future Maturities	'
	Year Ended December 31,
		2014			$	1,002,173
		2015				73,198
		2016				6,026
		2017				—
		2018				51,440
		Total Future Maturities			$	1,132,837
Schedule of Derivative Liabilities	'
	Derivative Liabilities		Initial Valuation				Revaluation on 12/31/2013		Change in fair value of Derivative
	JMJ – October 2, 2013		$	129,184			$	88,314	$	40,870
	JMJ – December 9, 2013			37,173				33,274		3,899
			$	166,357			$	121,588	$	44,769
	Derivative Liabilities		Stock price				Exercise price		Years to maturity		Volatility		Risk free rate
	JMJ – Octobe r 2, 2013 Initial Valuation		$	0.097			$	0.033		1		176.72		0.11
	Revaluation on December 31, 2013		$	0.029			$	0.126		0.75		157.76		0.13
	JMJ – December 9, 2013		$	0.0398			$	0.0168		1		186.91		0.13
	Initial Valuation
	Revaluation on December 31, 2013		$	0.029			$	0.0126		0.92		157.76		0.13

FAIR_VALUE_MEASUREMENT_Tables

FAIR VALUE MEASUREMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
		Level I		Level II		Level III		Fair Value
	Convertible notes payable		—	$	1,020,737		—	$	1,020,737
	Derivative liability		—		121,588		—		121,588
			—	$	1,142,325		—	$	1,142,325

WARRANTS_Tables

WARRANTS (Tables)

12 Months Ended

Dec. 31, 2013

Notes to Financial Statements

'

Schedule of Warrants

'

Warrant

Weighted Average Price

Outstanding, December 31, 2012

—

$

—

Issued

718,107

0.21

Exercised

—

—

Forfeited

—

—

Expired

—

—

Outstanding, December 31, 2013

718,107

$

0.21

Exercisable, December 31, 2013

51,440

$

0.21

Schedule of Key Assumptions of Warrants

'

Outstanding

Exercisable

Range of Exercise Prices

Number

Weighted

Weighted

Number

Weighted

Outstanding

Average

Average

Exercisable

Average

at

Remaining

Exercise

at

Exercise

12/31/13

Contractual

Price

12/31/13

Price

Life

$

0.125 - 0.25

718,107

3.1 Years

$

0.13

718,107

$

0.13

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Income Tax Provision	'
		2013			2012
	Federal income tax benefit attributable to:
	Current operations	$	556,328		$	207,043
	Less: valuation allowance		(556,328	)		(207,043	)
	Net provision for Federal income taxes	$	—		$	—
Schedule of Deferred Tax Assets	'
		2013			2012
	Deferred tax asset attributable to:
	Net operating loss carryover	$	820,350		$	264,022
	Valuation allowance		(820,350	)		(264,022	)
	Net deferred tax asset	$	—		$	—

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Accounting Policies [Abstract]	'	'
Date of Incorporation	23-Feb-10	'
Document Period End Date	31-Dec-13	'
Cash Equivalents	$0	$0
Business Acquisition, Series A Shares Issued	1,173,041	'
Business Acquisition, Secured Notes Issued	8.00%	'
Business Acquisition, Secured Notes Issued, Value	51,440	'
Business Acquisition, Warrants to Purchase exercise price per share	$0.25	'
Business Acquisition, Common Stock Issued	23,000,000	'
Property and Equipment Estimated Useful Life	'3 years	'
Marketing And Advertising Expense	$149,647	$70,281

PROPERTY_AND_EQUIPMENT_Schedul

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Computer Equipment	$6,446	$6,446
Property and equipment	22,600	'
Less: accumulated depreciation	-3,635	-1,487
Property and equipment, Net	$25,411	$4,959

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation expense	$11,453	$5,716

INTANGIBLE_ASSETS_Schedule_of_

INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Website design	$34,310	$34,310
Domain name	1,500	1,500
Intangible assets, accumulated amortization	-18,064	-6,611
Intangible assets, net	$17,746	$29,199

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization expense	$11,453	$5,716

NOTES_PAYABLE_Details_Narrativ

NOTES PAYABLE (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 10, 2013
Debt Instrument, conversion price per share	'	'	$0.04
Interest expense	($110,247)	'	'
Amortization of Debt Discount	201,643	'	'
Derivative liability	121,588	'	'
Trade Creditor	'	'	'
Debt Instrument Issuance Date	29-Jun-12	'	'
Debt Instrument	488,489	'	'
Principal Balance	491,465	'	'
Interest Rate	12.00%	'	'
Default Interest Rate	18.00%	'	'
Additional borrowings	8,006	'	'
Debt Instrument, conversion price per share	$0.10	'	'
Debt Instrument Date of First Required Payment	10-Jul-12	'	'
Debt Instrument Monthly Payments	15,000	'	'
Amortization of Debt Discount	69,772	'	'
Accrued interest	15,221	'	'
Conversion feature	488,489	'	'
Trade Creditor Amendment	'	'	'
Debt Instrument, conversion price per share	$0.08	'	'
Debt Instrument Discount	270,502	'	'
Loss of extinguishment on debt	183,877	'	'
Due date	31-May-14	'	'
accounts payable and accrued expenses	278,962	'	'
current balance	812,249	'	'
Asher Enterprises Inc	'	'	'
Debt Instrument Issuance Date	9-Apr-13	'	'
Debt Instrument	42,500	'	'
Interest Rate	8.00%	'	'
Maturity Date	15-Jan-14	'	'
Debt Instrument Discount	42,500	'	'
Accrued interest	44,728	'	'
Derivative liability	49,745	'	'
Loss of extinguishment on debt	18,572	'	'
Additional debt discount	6,957	'	'
additional loss of extinguishment on debt	6,957	'	'
Convertible Promissory Note 1	'	'	'
Debt Instrument Issuance Date	3-Jun-13	'	'
Debt Instrument	10,000	'	'
Interest Rate	8.00%	'	'
Maturity Period	'3 years	'	'
Debt Instrument, conversion price per share	$0.01	'	'
Interest expense	949	'	'
Debt Instrument Discount	4,925	'	'
Accrued interest	462	'	'
Convertible Promissory Note 2	'	'	'
Debt Instrument Issuance Date	10-Jun-13	'	'
Debt Instrument	5,000	'	'
Interest Rate	8.00%	'	'
Maturity Period	'2 years	'	'
Debt Instrument, conversion price per share	$0.01	'	'
Debt Instrument Discount	2,463	'	'
Loss on conversion	24,660	'	'
Promissory Note 1	'	'	'
Debt Instrument Issuance Date	12-Jun-13	'	'
Debt Instrument	10,000	'	'
Maturity Date	12-Aug-13	'	'
Debt Instrument Fee	5,000	'	'
Loan From Individual	'	'	'
Debt Instrument	6,500	'	'
Interest Rate	8.00%	'	'
JMJ Financial	'	'	'
Debt Instrument Issuance Date	23-Sep-13	'	'
Debt Instrument	400,000	'	'
Debt Instrument Discount	40,000	'	'
Accrued interest	1,067	'	'
Derivative liability	88,312	'	'
Initial advance	50,000	'	'
Convertible Promissory Note 3	'	'	'
Debt Instrument Issuance Date	1-Nov-13	'	'
Debt Instrument	30,000	'	'
Interest Rate	9.00%	'	'
Maturity Period	'2 years	'	'
Debt Instrument, conversion price per share	$0.08	'	'
Interest expense	444	'	'
Amortization of Debt Discount	1,154	'	'
Issuance of warrants	400,000	'	'
Fair value of warrants	14,034	'	'
Convertible Promissory Note 4	'	'	'
Debt Instrument Issuance Date	1-Nov-13	'	'
Debt Instrument	20,000	'	'
Interest Rate	9.00%	'	'
Maturity Period	'2 years	'	'
Accrued interest	237	'	'
Convertible Promissory From Lender	'	'	'
Debt Instrument Issuance Date	4-Nov-13	'	'
Debt Instrument	70,000	'	'
Interest Rate	9.00%	'	'
Debt Instrument, conversion price per share	$0.08	'	'
Debt Instrument Discount	6,700	'	'
Accrued interest	984	'	'
Initial advance	63,000	'	'
Original issued discount	6,700	'	'
Asher Enterprises Inc 1	'	'	'
Debt Instrument Issuance Date	25-Nov-13	'	'
Debt Instrument	42,500	'	'
Interest Rate	8.00%	'	'
Accrued interest	335	'	'
Chiles Valley LLC	'	'	'
Debt Instrument	$20,000	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 10, 2013
Debt Instrument, conversion price per share	'	'	$0.04
Convertible notes payable, current, discounts	$60,234	$0	'
Interest expense	-110,247	'	'
Notes payable, related party	16,360	'	'
Promissory Note	'	'	'
Debt Instrument Issuance Date	23-May-13	'	'
Debt Instrument	10,000	'	'
Interest Rate	12.00%	'	'
Maturity Date	21-Aug-13	'	'
Additional borrowings	8,500	'	'
Accrued interest	706	'	'
Repayment of Note	10,900	'	'
Convertible Promissory Note	'	'	'
Debt Instrument Issuance Date	1-Feb-13	'	'
Debt Instrument	65,000	'	'
Interest Rate	5.00%	'	'
Maturity Period	'2 years	'	'
Additional borrowings	12,760	'	'
Debt Instrument, conversion price per share	$0.01	'	'
Convertible notes payable, current, discounts	65,000	'	'
Interest expense	27,318	'	'
Accrued interest	3,548	'	'
Additional loan to company	$13,000	'	'

FAIR_VALUE_MEASUREMENTS_FAIR_V

FAIR VALUE MEASUREMENTS - FAIR VALUE MEASUREMENTS (Details) (USD $)	Feb. 28, 2014
Level 1	'
Convertible notes payable	'
Derivative Liability	'
Total	'
Level 2	'
Convertible notes payable	373,202
Derivative Liability	113,133
Total	486,334
Level 3	'
Convertible notes payable	'
Derivative Liability	'
Total	'
Total	'
Convertible notes payable	373,202
Derivative Liability	113,133
Total	$486,334

STOCKHOLDERS_DEFICIT_Details_N

STOCKHOLDERS DEFICIT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 10, 2013	Dec. 09, 2013	Nov. 07, 2013	Nov. 01, 2013	Sep. 16, 2013	15-May-13	Dec. 31, 2012
Equity [Abstract]	'	'	'	'	'	'	'	'
Preferred Stock, Par Value	$0.00	'	'	'	'	'	'	$0.00
Preferred Stock, Shares Authorized	8,500,000	'	'	'	'	'	'	8,500,000
Preferred Stock, Issued and outstanding	0	'	'	'	'	'	'	0
Series A Preferred Stock, Par Value	$0.00	'	'	'	'	'	'	$0.00
Series A Preferred Stock, Shares Authorized	1,500,000	'	'	'	'	'	'	1,500,000
Series A Preferred Stock, Issued and outstanding	1,173,041	'	'	'	'	'	'	0
Common Stock, Par Value	$0.00	'	'	'	'	'	'	$0.00
Common Stock, Shares Authorized	440,000,000	'	'	'	'	'	'	440,000,000
Common Stock, Issued and outstanding	113,740,949	'	'	'	'	'	'	32,720,000
Business Acquisition, Series A Shares Issued	1,173,041	'	'	'	'	'	'	'
Business Acquisition, Common Stock Issued	23,000,000	'	'	'	'	'	'	'
Shares cancelled and returned to treasury	30,555,560	'	'	'	'	'	'	'
Common Stock Issued for Services, Shares	'	'	1,000,000	3,000,000	2,222,222	2,000,000	446,500	'
Common Stock Issued for Services, Value	'	'	$0.04	$0.08	$0.08	$0.09	$0.07	'
Common Stock Issued for Services, Cash	'	'	$39,800	$225,000	$177,778	$170,000	$31,256	'
Common Stock Issued, Shares	3,266,667	'	'	'	'	'	'	'
Common Stock Issued, Cash	62,000	'	'	'	'	'	'	'
Deferred stock compensation	-186,749	'	-38,601	'	-148,148	'	'	'
Convertible Debt Instrument, date	'	10-Jun-13	'	'	'	'	'	'
Convertible Debt Instrument	'	5,000	'	'	'	'	'	'
Convertible Debt Instrument, accrued interest	'	190	'	'	'	'	'	'
Convertible Debt Instrument, Conversion price	'	$0.04	'	'	'	'	'	'
Convertible Debt Instrument, shares	'	750,000	'	'	'	'	'	'
Loss on conversion	'	$24,660	'	'	'	'	'	'

WARRANTS_Schedule_of_Warrants_

WARRANTS - Schedule of Warrants (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Beginning Balance, Issued Warrants	'
Beginning Balance, Average Exercise Price	'
Issued, Warrants	718,107
Issued, Average Exercise Price	$0.21
Exercised, Warrants	'
Exercised, Average Exercise Price	'
Expired/Cancelled Warrants	'
Expired/Cancelled Average Exercise Price	'
Forfeited, Warrants	'
Forfeited, Average Exercise Price	'
Ending Balance, Issued Warrants	718,107
Ending Balance, Average Exercise Price	$0.21
Exercisable, Warrants	718,107
Exercisable, Average Exercise Price	$0.21

WARRANTS_Schedule_of_Key_Assum

WARRANTS - Schedule of Key Assumptions of Warrants (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Range of Exercise Prices, Low	$0.13	'
Range of Exercise Prices, High	$0.25	'
Ending Balance, Issued Warrants	718,107	'
Ending Balance, Average Exercise Price	$0.21	'
Weighted Average Remaining Contractual Life	'P3Y	'
Exercisable, Warrants	718,107	'
Exercisable, Average Exercise Price	$0.21	'

WARRANTS_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net Loss	($1,636,259)	($608,952)
Operating Loss Carryforwards	$2,359,000	'
Carryforward Expiration Date	1-Jan-32	'
Effective Income Tax Rate	34.00%	'

INCOME_TAXES_Schedule_of_Incom

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net Loss	($1,636,259)	($608,952)
Operating Loss Carryforwards	$2,359,000	'
Carryforward Expiration Date	1-Jan-32	'
Effective Income Tax Rate	34.00%	'

INCOME_TAXES_Schedule_of_Defer

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net Loss	($1,636,259)	($608,952)
Operating Loss Carryforwards	$2,359,000	'
Carryforward Expiration Date	1-Jan-32	'
Effective Income Tax Rate	34.00%	'

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'
Net Loss	($1,636,259)	($608,952)
Operating Loss Carryforwards	$2,359,000	'
Carryforward Expiration Date	1-Jan-32	'
Effective Income Tax Rate	34.00%	'

COMMITMENTS_Details_Narrative

COMMITMENTS (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Monthly rent	$2,500
Rent expense	$19,270

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Working capital deficit	$1,425,543	'
Accumulated deficit	($2,358,670)	($776,535)

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)

Jan. 09, 2014

Jan. 03, 2014

Jan. 01, 2014

Dec. 10, 2013

Dec. 09, 2013

Dec. 01, 2013

Jan. 10, 2014

Jan. 10, 2014

Jan. 10, 2014

Jan. 10, 2014

Jan. 10, 2014

Jan. 10, 2014

Jan. 10, 2014

Jan. 10, 2014

Anne Bove

Rebecca Eli

Joseph Spaziano

James P Hodgins

Employment Agreement

Consulting Agreement 1

Consulting Agreement 2

Consulting Agreement 3

Common Stock Issued

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

Common Stock Issued, vested

'

'

2,222,222

'

125,000

500,000

175,000

175,000

500,000

3,000,000

250,000

'

2,500,000

1,000,000

Common Stock Issued, Options

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

Common Stock Issued, Options Per Share

'

'

'

'

'

'

'

'

'

'

$0.08

'

'

'

Term of Agreement

'

'

'

'

'

'

'

'

'

'

'10 years

'12 months

'12 months

'12 months

Warrants Issued, vest

'

'

'

'

'

'

'

'

'

'

'

2,000,000

2,000,000

'

Warrants, Converted

'

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

Warrants, Par Value

'

'

'

'

'

'

'

'

'

'

'

$0.05

$0.75

'

Warrant, Term

'

'

'

'

'

'

'

'

'

'

'

'5 years

'5 years

'

Common Shares Converted, Amount

'

'

'

$5,000

'

'

'

'

'

'

'

'

'

'

Common Shares Converted, Shares

'

'

'

750,000

'

'

'

'

'

'

'

'

'

'

Bridge Loan, Amount

'

15,000

'

'

'

'

'

'

'

'

'

'

'

'

Asher Convertible Promissory Note, Issued

$32,500

'

'

'

'

'

'

'

'

'

'

'

'

'