Cross Click Media (XCLK) 10-Q/A 22 May 14 2014 Q1 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	16-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Co-Signer, Inc.	'
Entity Central Index Key	'0001487659	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'true	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	150,484,189
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'
Amendment Description	'	'
	This Amendment No. 1 to the Annual Report on Form 10-K/A (the “Amendment”) amends the Annual Report on Form 10-K of Co-Signer, Inc. (the “Company”) for the year ended December 31, 2013 (the “Original Filing”), that was originally filed with the U.S. Securities and Exchange Commission on April 15, 2014. The Amendment is being filed to submit Exhibit 101 in its entirety.
	The Amendment revises the detail tagging included in Note 4, Note 5, Note 6, Note 8, Note 9, Note 10 and Note 11 on Exhibit 101 (XBRL interactive data). Except as described above, the Amendment does not modify or update the disclosures presented in, or exhibits to, the Original Filing in any way. Those sections of the Original Filing that are unaffected by the Amendment are not included herein. The Amendment continues to speak as of the date of the Original Filing. Furthermore, the Amendment does not reflect events occurring after the filing of the Original Filing. Accordingly, the Amendment should be read in conjunction with the Original Filing, as well as the Company’s other filings made with the SEC pursuant to Section 13(a) or 15(d) of the Exchange Act subsequent to the filing of the Original Filing.

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current Assets:	'	'
Cash	$1,816	$1,792
Accounts receivable	483	483
Other receivable	46,572	322
Prepaid expenses	68,135	23,647
Total Current Assets	117,006	26,244
Deposits	2,150	2,150
Property and equipment, net	23,023	25,411
Intangible assets, net	14,926	17,746
Total Assets	157,105	71,551
Current Liabilities:	'	'
Accounts payable	377,719	279,040
Accrued liabilities	24,030	24,030
Accrued interest	64,033	24,954
Derivative liability	283,719	121,588
Notes payable, related party	83,817	16,360
Notes payable	17,300	44,300
Convertible notes payable, net of discounts of $165,595 and $60,234, respectively	1,055,354	941,515
Total Current Liabilities	1,905,972	1,451,787
Long Term Liabilities:	'	'
Notes payable	51,440	51,440
Convertible notes payable, related party net of discounts of $0 and $37,682, respectively	'	40,078
Convertible notes payable, related party net of discounts of $11,151 and $16,856, respectively	34,849	39,144
Total Liabilities	1,992,261	1,582,449
STOCKHOLDERS DEFICIT:	'	'
Preferred stock, $0.001 par value, 8,500,000 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	1,173
Common stock; $0.001 par value, 440,000,000 shares authorized, 148,184,189 and 113,740,949 issued and outstanding, respectively	148,184	113,741
Additional paid in capital	2,310,713	919,607
Deferred stock compensation	-814,250	-186,749
Accumulated deficit	-3,480,976	-2,358,670
Total Stockholders Deficit	-1,835,156	-1,510,898
TOTAL LIABILITIES AND STOCKHOLDERS DEFICIT	$157,105	$71,551

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
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	1,173,041
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	440,000,000	440,000,000
Common Stock, Issued and outstanding	148,184,189	113,740,949
Convertible notes payable, current, discounts	$165,595	$60,234
Convertible notes payable, long term, related party, discount	0	37,682
Convertible notes payable, long term, discounts	$11,151	$16,856

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Revenue	$11,597	$20,568
Cost of revenue	3,075	'
Gross revenue	8,522	'
Other income and (expense):	'	'
Interest expense	-44,458	'
Amortization of debt discount	-87,227	'
Change in fair value of derivative liability	-141,210	'
Derivative expense	-154,141	'
Loss on issuance of debt	-260,000	'
Total other income (expense)	-404,616	'
Expenses:	'	'
Professional fees	30,686	6,165
Salaries and wages	39,894	21,037
Advertising and promotion	64,638	14,240
Stock-based compensation expense	462,427	'
General and administrative	128,567	20,916
Total operating expenses	726,212	62,358
Loss from operations	-717,690	-41,790
Loss before Provision for Income Taxes	-1,122,306	-41,790
Provision for Income Taxes	'	'
Net Loss	($1,122,306)	($41,790)
Loss per share Basic	($0.01)	$0
Weighted average shares outstanding, basic	131,794,462	32,720,000

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net loss for the period	($1,122,306)	($41,790)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	5,208	3,349
Stock-based compensation	462,427	'
Derivative expense	154,141	'
Loss on issuance of debt	260,000	'
Change in fair value of derivative liability	-141,210	'
Amortization of debt discount	87,227	'
Change in assets and liabilities:	'	'
(Increase) in other receivables	-46,250	'
(Increase) decrease in prepaid expenses and other assets	-20,788	875
Increase (decrease) in accounts payable and accruals	140,375	-2,617
Net cash used in operating activities	-221,176	-40,183
Cash flows from investing activities:	'	'
Purchase of property and equipment	'	-2,599
Issuance of note receivable, related party	'	1,000
Net cash used in investing activities	'	-1,599
Cash flows from financing activities:	'	'
Proceeds from notes payable	188,000	32,350
Payments on notes payable	-7,000	'
Proceeds from notes payable, related party	60,200	'
Payments on notes payable, related party	-20,000	'
Contributed capital, related party	'	10,000
Net cash provided by financing activities	221,200	42,350
Net increase in cash	24	568
Cash at beginning of period	1,792	1,016
Cash at end of period	1,816	1,584
Supplemental Cash Flow Information:	'	'
Cash paid for interest	'	'
Cash paid for income taxes	'	'
Non-Cash Investing and Financing Information:	'	'
Common stock issued for conversion of debt	$75,622	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2014
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 interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, stockholders’ deficit or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The interim results for the three months ended March 31, 2014 are not necessarily indicative of the results for the full fiscal year.
	Reclassification
	Certain reclassifications have been made to conform the prior year information to the 2014 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 March 31, 2014 and December 31, 2013.
	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.
	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.
	Revenue Recognition
	The Company recognizes revenue in accordance with Staff Accounting Bulletin No. 104, “Revenue Recognition in Financial Statements,” which has four basic criteria that must be met before revenue is recognized: 1) existence of persuasive evidence that an arrangement exists; 2) delivery has occurred or services have been rendered; 3) the seller’s price to the buyer is fixed and determinable; and 4) collectability is reasonably assured. Our revenue recognition policies are consistent with these criteria. For Tenant Application fees revenue is recognized at the time each application is submitted. Upon the signing of a Co-Signer.com Tenant Agreement and the corresponding Co-Signer.com, Inc. Landlord Agreement supplemented by the executed Tenant Client’s lease, the Company recognizes the revenue for each Surety Fee as indicated in the Tenant Agreement, usually on a monthly basis.
	Default Rent Reserve Policy
	The Company reviews each calendar quarter whether a default rent reserve should be established and funded. As of March 31, 2014 the Company has not considered it necessary to fund such a reserve. The Company’s pricing model provides cash flows to offset default risk when losses are below 100% of the lowest default rate per Experian Rent Bureau’s analysis of default rates of tenants that are “Unscoreable”. That number for 2013 was 9.00%. If the Company is to experience losses above 9%, it will then fund a reserve account based upon trend.
	Fair Value of Financial Instruments
	For certain of the Company’s non-derivative financial instruments, including cash and cash equivalents, receivables, prepaids, inventory, accounts payable, accrued liabilities, and notes payable, 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.
	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 March 31, 2014.
		Level I		Level II		Level III		Total
	Derivative liability	$	—	$	283,719	$	—	$	283,719
	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.  For the three months ended March 31, 2014 and 2013, there was $64,638 of and $14,240 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 March 31, 2014.
	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. For the three months ended March 31, 2014 and 2013, there have been no interest or penalties incurred on income taxes.
	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	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	Property and equipment consisted of the following as of:
		31-Mar-14			31-Dec-13
	Computer equipment	$	6,446		$	6,446
	Property & equipment		22,600			22,600
	Less: accumulated depreciation		(6,023	)		(3,635	)
	Property and equipment, net	$	23,023		$	25,411
	Depreciation expense for the three months ended March 31, 2014 and 2013 was $2,388 and $530, respectively.

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
INTANGIBLE ASSETS	'
	Intangible assets consisted of the following as of:
		31-Mar-14			31-Dec-13
	Website design	$	34,310		$	34,310
	Domain name		1,500			1,500
	Less: accumulated amortization		(20,884	)		(18,064	)
	Intangible assets, net	$	14,926		$	17,746
	Amortization expense for the three months ended March 31, 2014 and 2013 was $2,820 and $2,820, respectively.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
NOTES PAYABLE	'
	On June 29, 2012, the Company issued a $488,489 Convertible Promissory Note and Security Interest in favor of a trade creditor representing the past due invoices of the creditor for professional fees. During the year ended December 31, 2013, the creditor advanced a total of $8,006 for payment of the Company’s operating expenses whereby increasing the principal balance of the note to $491,465. On November 5, 2013, the Company executed the Second Amendment to the Convertible Promissory Note. In this amendment the creditor has agreed to waive the default in the payment of monthly installments and to waive all accrued default interest. The Note is now due in full on or before May 31, 2014. The conversion price of the Note has been amended to $0.075 per share. Additionally, certain accounts payable and accrued expenses of $278,962 due to the creditor for services provided subsequent to the issuance of the original obligation were added to the Note, making the current balance of the Note $812,249. As a result of retiring the old debt and including it in the new note the expensing of the remaining debt discount of $270,502 was accelerated which resulted in a loss on extinguishment of debt of $183,877. Interest relating to the amortization of the debt discount for the year ended December 31, 2013 amounted to $69,772. As of March 31, 2014 there is $39,255 of accrued interest on the new note.
	On June 3, 2013, the Company executed a convertible promissory note for $10,000. The note bears interest at 8% and matures in three years. The loan is convertible at any time into shares of common stock at $0.0067 per share. As a result of the conversion feature the Company has recorded a debt discount of $4,925. On March 27, 2014 the principle amount of $10,000 and accrued interest of $622 was converted into 1,593,240 shares of commons stock. As a result of the conversion the remaining unamortized debt discount of $3,976 was accelerated and expensed to debt discount interest expense.
	On June 12, 2013, the Company executed a promissory note for $10,000. The loan has no stated interest rate and was due August 12, 2013. The note does not bear interest but did include a loan fee of $5,000. During the quarter ended March 31, 2014, $3,000 was repaid on the loan and the loan was extended with no specific terms of repayment.
	On August 12, 2013, in connection with the merger, the Company issued $51,400 of new notes. The notes are secured, bear interest at 8% and mature in five years. As of March 31, 2014 there is $2,604 of accrued interest on these notes.
	On September 23, 2013, we entered into a $400,000 Promissory Note (the “Note”) with JMJ Financial (“JMJ”). The face amount of the Note includes an original issue discount of $40,000. The initial advance to be made under the Note by JMJ is $50,000. JMJ may, after making this initial advance, lend us additional sums under the terms of the Note in such amounts and at such dates as it chooses. Individual loans mature one year from the effective date of each payment. If repaid within ninety (90) days from the date of issue, the loan will not bear interest. Upon ninety (90) days after the date of issue, a one-time interest charge of twelve percent (12%) of the principal amount will be applied. JMJ may convert all or part of the Note, at its discretion, into shares of our common stock. The conversion price is sixty percent (60%) of the lowest trading price for our common stock in the twenty-five trading days immediately preceding the conversion date. For the initial advance the Company recorded a debt discount in the amount of $55,000 (payment plus 10% original discount) in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $129,184 based on the Black Scholes Merton pricing model. As of March 31, 2014; $27,123 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $69,947 resulting in a gain on the change in fair value of the derivative. As of March 31, 2014 the total accrued interest and fees is $7,222; the note is shown net of a debt discount of $27,877 at March 31, 2014.
	On November 1, 2013, the Company executed a convertible promissory note for $30,000. The note bears interest at 9% and matures in two years. The loan is convertible at any time into shares of common stock at $0.075 per share beginning one year from the date of the note. In addition, the note required the issuance of warrants to purchase 400,000 warrants. The aggregate fair value of these warrants totaled $14,034 based on the Black Scholes Merton pricing model. This amount has been recorded as a debt discount and will be amortized utilizing the interest method of accretion over the term of the note. As of March 31, 2014, $2,884 of the discount has been amortized to interest expense and there is $1,110 of accrued interest.
	On November 1, 2013, the Company executed a promissory note for $16,000. The note bears interest at 9% and matures in two years. As of March 31, 2014, there is $592 of accrued interest.
	On November 4, 2013, we obtained short term financing from a Lender under a 9% Convertible Note in the amount of $70,000 (the “Short-Term Note”). The Short-Term Note features an original issue discount of $6,700. The $63,300 in funding received from the Lender was used to pay off and retire the Convertible Promissory Note issued to Asher Enterprises, Inc., dated April 9, 2013. The Short-Term Note accrues interest at a rate of nine percent (9%) per year, with all principal and interest due in full within thirty days from the date of issue. The Short-Term Note is currently in default At any time, the Short-Term Note may be converted, in whole or in part at the option of the holder, at a price of $0.075 per share. As of March 31, 2014 there is $2,537 of accrued interest. The note was reviewed for a beneficial conversion feature and it was determined that none existed as the fair market price of the stock was in excess of the conversion price on the date of the note.
	On November 25, 2013, the Company issued a Convertible Promissory Note to Asher Enterprises, Inc. in the amount of $42,500. The note bears interest at a rate of 8% per annum, is unsecured and matures on August 27, 2014. The Note is convertible into common stock in whole or in part 180 days after funding at a variable conversion price equal to a 42% discount to the average of the lowest three trading prices in the 10-day trading price prior to the conversion date. As of March 31, 2014, there is $1,174 of accrued interest on this note.
	The Company received its second payment from JMJ towards the loan of $22,000 on December 9, 2013. The Company recorded a debt discount in the amount of $22,000 (payment plus 10% original discount) in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $37,173 based on the Black Scholes Merton pricing model. As of March 31, 2014; $6,137 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $25,615 resulting in a gain on the change in fair value of the derivative. The note is shown net of a debt discount of $13,863 at March 31, 2014 and has accrued interest of $2,889.
	As of December 31, 2013 the Company owed Chiles Valley, LLC, $20,000. This loan was repaid in full during the quarter ended March 31, 2014.
	On January 8, 2014, the Company issued a Convertible Promissory Note to Asher Enterprises, Inc. in the amount of $32,500. The note bears interest at a rate of 8% per annum, is unsecured and matures on October 10, 2014. The Note is convertible into common stock in whole or in part 180 days after funding at a variable conversion price equal to a 42% discount to the average of the lowest three trading prices in the 10-day trading price prior to the conversion date. As of March 31, 2014, there is $499 of accrued interest on this note.
	On February 13, 2014, we entered into a $250,000 Convertible Promissory Note (the “Note”) with Black Mountain Equities, Inc. (“BME”). The face amount of the Note includes an original issue discount of $25,000. The initial advance to be made under the Note by BME is $25,000. BME may, after making this initial advance, lend us additional sums under the terms of the Note in such amounts and at such dates as it chooses. There is a one-time interest charge of ten percent (10%) and individual loans mature one year from the effective date of each payment. BME may convert all or part of the Note, at its discretion, into shares of our common stock. The conversion is equal to the lesser of a 40% discount to the lowest trading prices in the twenty-five (25) day trading price prior to the conversion date or at a fixed price if $0.025. For the initial advance the Company recorded a debt discount in the amount of $30,000 (payment plus 10% original discount and one time interest charge) in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $82,251 based on the Black Scholes Merton pricing model. As of March 31, 2014; $3,863 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $40,917 resulting in a gain on the change in fair value of the derivative. As of March 31, 2014 the note is shown net of a debt discount of $26,137.
	On February 26, 2014, the Company issued a Convertible Promissory Note to GCEF Opportunity Fund, LLC in the amount of $72,500, includes an original issue discount of $7,500. The note bears a onetime 12% interest charge, is unsecured and matures in one year. The Note is convertible into common stock in whole or in part at any time with a conversion price equal to a 50% discount to the average bid price in the ten day trading price prior to the conversion date. The Company recorded a debt discount in the amount of $81,200 in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $179,454 based on the Black Scholes Merton pricing model. As of March 31, 2014; $7,564 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $105,617 resulting in a gain on the change in fair value of the derivative. As of March 31, 2014 the note is shown net of a debt discount of $77,636. In addition to the terms outlined above the Company issued to GCEF 5,000,000 shares of common stock. The stock was valued at $0.052, the closing price on the date of the note for non cash expense of $260,000 which was recorded as a loss on the issuance of debt.
	On March 3, 2014, the Company issued a Convertible Promissory Note to Asher Enterprises, Inc. in the amount of $37,500. The note bears interest at a rate of 8% per annum, is unsecured and matures on October 10, 2014. The Note is convertible into common stock in whole or in part 180 days after funding at a variable conversion price equal to a 42% discount to the average of the lowest three trading prices in the 10-day trading price prior to the conversion date. As of March 31, 2014, there is $181 of accrued interest on this note.
	On March 14, 2014, the Company issued a Convertible Promissory Note to Hanover Holdings I, LLC in the amount of $38,000. The note bears interest at a rate of 12% per annum, is unsecured and matures in eight months. The Note is convertible into common stock in whole or in part at any time with a conversion price equal to the lesser of a 45% discount to the lowest trading prices in the five day trading price prior to the conversion date or at a fixed price if $0.04. The Company recorded a debt discount in the amount of $38,000 in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $41,636 based on the Black Scholes Merton pricing model. As of March 31, 2014; $13,918 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $41,623 resulting in a loss on the change in fair value of the derivative. The note is shown net of a debt discount of $24,082 at March 31, 2014 and has accrued interest of $311.
	The maturities of these notes and the related party notes below, net of discounts for the next five years are:
	Year Ended December 31,
		2014		$	1,156,471
		2015			34,849
		2016			—
		2017			—
		2018			51,440
		Total Future Maturities		$	1,242,760
	A summary of the status of the Company’s debt discounts including original issue discounts, and derivative liabilities, and changes during the periods is presented below:
	Debt Discount	31-Dec-13			Additions		Amortization			31-Mar-14
	Finiks Capital – February 1, 2013	$	37,682				$	(37,682	)	$	—
	Neal – June 3, 2013		3,975			—		(3,975	)		—
	JMJ – October 2, 2013		41,439			—		(13,562	)		27,877
	Kalina – November 1, 2013		12,881			—		(1,730	)		11,151
	JMJ – December 9, 2013		18,795					(4,932	)		13,863
	Black Mountain Equities, Inc. – February 13, 2014		—			30,000		(3,863	)		26,137
	GCEF Opportunity Fund, LLC – February 26, 2014		—			81,200		(7,564	)		73,636
	Hanover Holdings, LLC – March 14, 2014		—			38,000		(13,918	)		24,082
		$	114,772		$	149,200	$	(87,226	)	$	176,746
	Derivative Liabilities	31-Dec-13			Initial valuation		Revaluation on 3/31/14			(Gain) loss of fair value of derivative
	JMJ – October 2, 2013	$	88,314		$	—	$	69,948		$	(18,366	)
	JMJ – December 9, 2013		33,274			—		25,615			(7,659	)
	Black Mountain Equities, Inc. – February 13, 2014		—			82,251		40,916			(41,335	)
	GCEF Opportunity Fund, LLC – February 26, 2014		—			179,454		105,617			(73,837	)
	Hanover Holdings, LLC – March 14, 2014		—			41,636		41,623			(13	)
		$	121,588		$	303,341	$	283,719		$	(141,210	)
	Original Issue Discount	31-Dec-13			Additions		Amortization			31-Mar-14
	JMJ – October 2, 2013	$	3,767		$	—	$	(1,233	)	$	2,534
	JMJ – December 9, 2013		1,879			—		(493	)		1,386
	Black Mountain Equities, Inc. – February 13, 2014		—			5,000		(137	)		4,863
	GCEF Opportunity Fund, LLC – February 26, 2014		—			16,200		(1,465	)		14,735
	Darren Magot – January 27, 2014		—			2,500		(833	)		1,667
		$	5,646		$	23,700	$	(4,161	)	$	25,185

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTION	'
	Notes Payable
	On February 1, 2013, the Company executed a convertible promissory note for $65,000 with Finiks Capital, 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 an additional $12,760 had been loaned to the Company with a 5% interest rate and no other specific terms.
	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 March 31, 2014, an additional $8,500 was loaned and $2,200 of forbearance fees were added to the loan. $10,900 has been repaid on the note and there is $916 of accrued interest. Subsequent to March 31, 2014 this note was paid in full.
	On January 19, 2014, Finiks Capital transferred its rights to the $65,000 promissory note and $3,879 of accrued interest to Strategic IR, Inc.
	On January 27, 2014, the Company executed a convertible promissory note for $37,500 with Darren Magot, a member of the Board of Directors. The note includes a $2,500 loan origination fee, accrues interest at 8% and matures in 180 days. As of March 31, 2014 $3,000 has been repaid on the note and there is $505 of accrued interest. The note was reviewed for a beneficial conversion feature and it was determined that none existed as the fair market price of the stock was in excess of the conversion price on the date of the note.
	As of March 31, 2014, the Company owed a related party $34,657 for cash advances to assist in covering operating expenses. The loan is unsecured, due on demand, and has no stated interest rate.
	Stock Issuances
	On January 10, 2014, the Company issued 5,350,000 shares of common stock to various employees and consultants. The shares were issued at $0.0383 based on the market value of the common stock on the date of authorization for total non cash expense of $204,905.
	On February 12, 2014, the Company issued 250,000 shares of common stock to a member of the Board of Directors and 1,000,000 shares of common stock to its CEO for services rendered. The shares were issued at $0.04 based on the market value of the common stock on the date of authorization for total non cash expense of $50,000.

STOCKHOLDERS_DEFICIT

STOCKHOLDERS DEFICIT	3 Months Ended
	Mar. 31, 2014
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 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 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 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.
	On January 2, 2014, the Company issued 3,500,000 shares of common stock for consulting services. The shares were issued at $0.028 based on the market value of the common stock on the date of authorization for total non cash expense of $98,000, $73,500 of which has been booked to deferred stock compensation expense.
	On January 10, 2014, the Company issued 5,350,000 shares of common stock to various employees and consultants. The shares were issued at $0.0383 based on the market value of the common stock on the date of authorization for total non cash expense of $204,905.
	On February 12, 2014, the Company issued 250,000 shares of common stock to a member of the Board of Directors and 1,000,000 shares of common stock to its CEO for services rendered. The shares were issued at $0.04 based on the market value of the common stock on the date of authorization for total non cash expense of $50,000.
	On February 26, 2014, the Company issued 7,000,000 shares of common stock for services. The shares were issued at $0.052 based on the market value of the common stock on the date of authorization for total non cash expense of $364,000, $301,210 of which has been booked to deferred stock compensation expense.
	On February 26, 2014, the Company issued 5,000,000 shares of common stock to GCEF Opportunity Fund, LLC. The shares were issued in conjunction with a convertible promissory note. The stock was valued at $0.052, the closing price on the date of the note for non cash expense of $260,000 which was recorded as a loss on the issuance of debt.
	On March 1, 2014, the Company issued 750,000 shares of common stock for services. The shares were issued at $0.058 based on the market value of the common stock on the date of authorization for total non cash expense of $43,500, $26,583 of which has been booked to deferred stock compensation expense.
	On March 27, 2014, the Company issued 1,593,240 shares of common stock in conversion of $10,622 of principle and accrued interest. The loan was converted at $0.0067 per the terms of the agreement.
	During the quarter ended March 31, 2014, Strategic IR, Inc. converted the $65,000 note payable it had assumed from Finiks Capital into 10,000,000 shares of common stock at $0.0065 per share per the terms of the original Note.

WARRANTS

WARRANTS

3 Months Ended

Mar. 31, 2014

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.

Pursuant to the terms and conditions of the consulting agreement dated January 2, 2014, the Company issued 1,000,000 warrants. The aggregate fair value of the warrants totaled $24,544 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.075 .13% risk free rate, 158% volatility and expected life of the warrants of 5 years.

Pursuant to the terms and conditions of the consulting agreement dated January 2, 2014, the Company issued 1,000,000 warrants. The aggregate fair value of the warrants totaled $26,123 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.10 .13% risk free rate, 158% volatility and expected life of the warrants of 7 years.

Pursuant to the terms and conditions of the consulting agreement dated February 12, 2014, the Company issued 2,000,000 warrants. The aggregate fair value of the warrants totaled $56,586 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.05 .12% risk free rate, 178% volatility and expected life of the warrants of 5 years.

On February 17, 2014, the Company issued 500,000 warrants. The aggregate fair value of the warrants totaled $15,561 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.05 .12% risk free rate, 182% volatility and expected life of the warrants of 3 years.

A summary of the status of the Company’s outstanding stock warrants as of March 31, 2014 and changes during the periods is presented below:

Warrant

Weighted

Average

Price

Outstanding, December 31, 2013

718,107

$

0.21

Issued

4,500,000

0.07

Exercised

—

—

Forfeited

—

—

Expired

—

—

Outstanding, March 31, 2014

5,218,107

$

0.21

Exercisable, March 31, 2014

4,738,940

$

0.08

Outstanding

Exercisable

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

at

Remaining

Exercise

at

Exercise

3/31/14

Contractual

Price

3/31/14

Price

Life

$

0.05-0.25

5,218,107

4.7 Years

$

0.08

4,738,940

$

0.13

STOCK_OPTIONS

STOCK OPTIONS

3 Months Ended

Mar. 31, 2014

Other Liabilities Disclosure [Abstract]

'

STOCK OPTIONS

'

On February 13, 2014, the Company granted Kurt Kramarenko, CEO 4,000,000 stock options as additional compensation. The options allow for cashless exercise and will vest at a rate of 500,000 options per each fiscal quarter, beginning with the conclusion of the first fiscal quarter during the term of the agreement. The aggregate fair value of the options totaled $133,984 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.05 .12% risk free rate, 206% volatility and expected life of the options of 2 years.

On January 1, 2014, the Company granted Darren Magot, a Director, 1,000,000 stock options as additional compensation. The options allow for cashless exercise and will vest at a rate of 250,000 options per each fiscal quarter, beginning with the conclusion of the first fiscal quarter during the term of the agreement. The aggregate fair value of the options totaled $72,725 based on the Black Scholes Merton pricing model using the following estimates: exercise price of $0.05 .12% risk free rate, 180% volatility and expected life of the options of 5 years.

A summary of the status of the Company’s outstanding stock options as of March 31, 2014 and changes during the periods is presented below:

Option

Weighted

Average

Price

Outstanding, December 31, 2013

—

$

—

Issued

5,000,000

0.06

Exercised

—

—

Forfeited

—

—

Expired

—

—

Outstanding, March 31, 2014

5,000,000

$

0.06

Exercisable, March 31, 2014

750,000

$

0.06

Outstanding

Exercisable

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

at

Remaining

Exercise

at

Exercise

3/31/14

Contractual

Price

3/31/14

Price

Life

$

0.05-0.08

5,000,000

2.4 Years

$

0.06

750,000

$

0.06

COMMITMENTS

COMMITMENTS	3 Months Ended
	Mar. 31, 2014
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 three months ended March 31, 2014 was $7,500.

GOING_CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
GOING CONCERN	'
	As of March 31, 2014, the Company has a working capital deficit of $1,788,966, limited revenue and an accumulated deficit of $3,480,976. 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	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	In accordance with ASC 855-10, the Company has analyzed its operations subsequent to March 31, 2014 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 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.
	On April 16, 2014, the Company’s Board of Directors approved issuance of an 8% Convertible Promissory Note for additional funding from KBM Worldwide for $42,500 in principal for the same terms as the pervious promissory notes.
	On April 16, 2014, the Company’s Board of Directors approved issuance of a Convertible Promissory Note for additional funding from JMJ Enterprises for $40,000 in principal for the same terms as the promissory note dated September 23, 2013.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
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 interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, stockholders’ deficit or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The interim results for the three months ended March 31, 2014 are not necessarily indicative of the results for the full fiscal year.
Reclassification	'
	Certain reclassifications have been made to conform the prior year information to the 2014 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 March 31, 2014 and December 31, 2013.
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.
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.
Revenue Recognition	'
	The Company recognizes revenue in accordance with Staff Accounting Bulletin No. 104, “Revenue Recognition in Financial Statements,” which has four basic criteria that must be met before revenue is recognized: 1) existence of persuasive evidence that an arrangement exists; 2) delivery has occurred or services have been rendered; 3) the seller’s price to the buyer is fixed and determinable; and 4) collectability is reasonably assured. Our revenue recognition policies are consistent with these criteria. For Tenant Application fees revenue is recognized at the time each application is submitted. Upon the signing of a Co-Signer.com Tenant Agreement and the corresponding Co-Signer.com, Inc. Landlord Agreement supplemented by the executed Tenant Client’s lease, the Company recognizes the revenue for each Surety Fee as indicated in the Tenant Agreement, usually on a monthly basis.
Default Rent Reserve Policy	'
	The Company reviews each calendar quarter whether a default rent reserve should be established and funded. As of March 31, 2014 the Company has not considered it necessary to fund such a reserve. The Company’s pricing model provides cash flows to offset default risk when losses are below 100% of the lowest default rate per Experian Rent Bureau’s analysis of default rates of tenants that are “Unscoreable”. That number for 2013 was 9.00%. If the Company is to experience losses above 9%, it will then fund a reserve account based upon trend.
Fair Value of Financial Instruments	'
	For certain of the Company’s non-derivative financial instruments, including cash and cash equivalents, receivables, prepaids, inventory, accounts payable, accrued liabilities, and notes payable, 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.
	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 March 31, 2014.
		Level I		Level II		Level III		Total
	Derivative liability	$	—	$	283,719	$	—	$	283,719
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.  For the three months ended March 31, 2014 and 2013, there was $64,638 of and $14,240 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 March 31, 2014.
	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. For the three months ended March 31, 2014 and 2013, there have been no interest or penalties incurred on income taxes.
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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
		Level I		Level II		Level III		Total
	Derivative liability	$	—	$	283,719	$	—	$	283,719

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of Property and Equipment	'
		31-Mar-14			31-Dec-13
	Computer equipment	$	6,446		$	6,446
	Property & equipment		22,600			22,600
	Less: accumulated depreciation		(6,023	)		(3,635	)
	Property and equipment, net	$	23,023		$	25,411

INTANGIBLE_ASSETS_Tables

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Intangible Assets	'
		31-Mar-14			31-Dec-13
	Website design	$	34,310		$	34,310
	Domain name		1,500			1,500
	Less: accumulated amortization		(20,884	)		(18,064	)
	Intangible assets, net	$	14,926		$	17,746

NOTES_PAYABLE_Tables

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Schedule of Future Maturities	'
	On June 29, 2012, the Company issued a $488,489 Convertible Promissory Note and Security Interest in favor of a trade creditor representing the past due invoices of the creditor for professional fees. During the year ended December 31, 2013, the creditor advanced a total of $8,006 for payment of the Company’s operating expenses whereby increasing the principal balance of the note to $491,465. On November 5, 2013, the Company executed the Second Amendment to the Convertible Promissory Note. In this amendment the creditor has agreed to waive the default in the payment of monthly installments and to waive all accrued default interest. The Note is now due in full on or before May 31, 2014. The conversion price of the Note has been amended to $0.075 per share. Additionally, certain accounts payable and accrued expenses of $278,962 due to the creditor for services provided subsequent to the issuance of the original obligation were added to the Note, making the current balance of the Note $812,249. As a result of retiring the old debt and including it in the new note the expensing of the remaining debt discount of $270,502 was accelerated which resulted in a loss on extinguishment of debt of $183,877. Interest relating to the amortization of the debt discount for the year ended December 31, 2013 amounted to $69,772. As of March 31, 2014 there is $39,255 of accrued interest on the new note.
	On June 3, 2013, the Company executed a convertible promissory note for $10,000. The note bears interest at 8% and matures in three years. The loan is convertible at any time into shares of common stock at $0.0067 per share. As a result of the conversion feature the Company has recorded a debt discount of $4,925. On March 27, 2014 the principle amount of $10,000 and accrued interest of $622 was converted into 1,593,240 shares of commons stock. As a result of the conversion the remaining unamortized debt discount of $3,976 was accelerated and expensed to debt discount interest expense.
	On June 12, 2013, the Company executed a promissory note for $10,000. The loan has no stated interest rate and was due August 12, 2013. The note does not bear interest but did include a loan fee of $5,000. During the quarter ended March 31, 2014, $3,000 was repaid on the loan and the loan was extended with no specific terms of repayment.
	On August 12, 2013, in connection with the merger, the Company issued $51,400 of new notes. The notes are secured, bear interest at 8% and mature in five years. As of March 31, 2014 there is $2,604 of accrued interest on these notes.
	On September 23, 2013, we entered into a $400,000 Promissory Note (the “Note”) with JMJ Financial (“JMJ”). The face amount of the Note includes an original issue discount of $40,000. The initial advance to be made under the Note by JMJ is $50,000. JMJ may, after making this initial advance, lend us additional sums under the terms of the Note in such amounts and at such dates as it chooses. Individual loans mature one year from the effective date of each payment. If repaid within ninety (90) days from the date of issue, the loan will not bear interest. Upon ninety (90) days after the date of issue, a one-time interest charge of twelve percent (12%) of the principal amount will be applied. JMJ may convert all or part of the Note, at its discretion, into shares of our common stock. The conversion price is sixty percent (60%) of the lowest trading price for our common stock in the twenty-five trading days immediately preceding the conversion date. For the initial advance the Company recorded a debt discount in the amount of $55,000 (payment plus 10% original discount) in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $129,184 based on the Black Scholes Merton pricing model. As of March 31, 2014; $27,123 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $69,947 resulting in a gain on the change in fair value of the derivative. As of March 31, 2014 the total accrued interest and fees is $7,222; the note is shown net of a debt discount of $27,877 at March 31, 2014.
	On November 1, 2013, the Company executed a convertible promissory note for $30,000. The note bears interest at 9% and matures in two years. The loan is convertible at any time into shares of common stock at $0.075 per share beginning one year from the date of the note. In addition, the note required the issuance of warrants to purchase 400,000 warrants. The aggregate fair value of these warrants totaled $14,034 based on the Black Scholes Merton pricing model. This amount has been recorded as a debt discount and will be amortized utilizing the interest method of accretion over the term of the note. As of March 31, 2014, $2,884 of the discount has been amortized to interest expense and there is $1,110 of accrued interest.
	On November 1, 2013, the Company executed a promissory note for $16,000. The note bears interest at 9% and matures in two years. As of March 31, 2014, there is $592 of accrued interest.
	On November 4, 2013, we obtained short term financing from a Lender under a 9% Convertible Note in the amount of $70,000 (the “Short-Term Note”). The Short-Term Note features an original issue discount of $6,700. The $63,300 in funding received from the Lender was used to pay off and retire the Convertible Promissory Note issued to Asher Enterprises, Inc., dated April 9, 2013. The Short-Term Note accrues interest at a rate of nine percent (9%) per year, with all principal and interest due in full within thirty days from the date of issue. The Short-Term Note is currently in default At any time, the Short-Term Note may be converted, in whole or in part at the option of the holder, at a price of $0.075 per share. As of March 31, 2014 there is $2,537 of accrued interest. The note was reviewed for a beneficial conversion feature and it was determined that none existed as the fair market price of the stock was in excess of the conversion price on the date of the note.
	On November 25, 2013, the Company issued a Convertible Promissory Note to Asher Enterprises, Inc. in the amount of $42,500. The note bears interest at a rate of 8% per annum, is unsecured and matures on August 27, 2014. The Note is convertible into common stock in whole or in part 180 days after funding at a variable conversion price equal to a 42% discount to the average of the lowest three trading prices in the 10-day trading price prior to the conversion date. As of March 31, 2014, there is $1,174 of accrued interest on this note.
	The Company received its second payment from JMJ towards the loan of $22,000 on December 9, 2013. The Company recorded a debt discount in the amount of $22,000 (payment plus 10% original discount) in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $37,173 based on the Black Scholes Merton pricing model. As of March 31, 2014; $6,137 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $25,615 resulting in a gain on the change in fair value of the derivative. The note is shown net of a debt discount of $13,863 at March 31, 2014 and has accrued interest of $2,889.
	As of December 31, 2013 the Company owed Chiles Valley, LLC, $20,000. This loan was repaid in full during the quarter ended March 31, 2014.
	On January 8, 2014, the Company issued a Convertible Promissory Note to Asher Enterprises, Inc. in the amount of $32,500. The note bears interest at a rate of 8% per annum, is unsecured and matures on October 10, 2014. The Note is convertible into common stock in whole or in part 180 days after funding at a variable conversion price equal to a 42% discount to the average of the lowest three trading prices in the 10-day trading price prior to the conversion date. As of March 31, 2014, there is $499 of accrued interest on this note.
	On February 13, 2014, we entered into a $250,000 Convertible Promissory Note (the “Note”) with Black Mountain Equities, Inc. (“BME”). The face amount of the Note includes an original issue discount of $25,000. The initial advance to be made under the Note by BME is $25,000. BME may, after making this initial advance, lend us additional sums under the terms of the Note in such amounts and at such dates as it chooses. There is a one-time interest charge of ten percent (10%) and individual loans mature one year from the effective date of each payment. BME may convert all or part of the Note, at its discretion, into shares of our common stock. The conversion is equal to the lesser of a 40% discount to the lowest trading prices in the twenty-five (25) day trading price prior to the conversion date or at a fixed price if $0.025. For the initial advance the Company recorded a debt discount in the amount of $30,000 (payment plus 10% original discount and one time interest charge) in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $82,251 based on the Black Scholes Merton pricing model. As of March 31, 2014; $3,863 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $40,917 resulting in a gain on the change in fair value of the derivative. As of March 31, 2014 the note is shown net of a debt discount of $26,137.
	On February 26, 2014, the Company issued a Convertible Promissory Note to GCEF Opportunity Fund, LLC in the amount of $72,500, includes an original issue discount of $7,500. The note bears a onetime 12% interest charge, is unsecured and matures in one year. The Note is convertible into common stock in whole or in part at any time with a conversion price equal to a 50% discount to the average bid price in the ten day trading price prior to the conversion date. The Company recorded a debt discount in the amount of $81,200 in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $179,454 based on the Black Scholes Merton pricing model. As of March 31, 2014; $7,564 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $105,617 resulting in a gain on the change in fair value of the derivative. As of March 31, 2014 the note is shown net of a debt discount of $77,636. In addition to the terms outlined above the Company issued to GCEF 5,000,000 shares of common stock. The stock was valued at $0.052, the closing price on the date of the note for non cash expense of $260,000 which was recorded as a loss on the issuance of debt.
	On March 3, 2014, the Company issued a Convertible Promissory Note to Asher Enterprises, Inc. in the amount of $37,500. The note bears interest at a rate of 8% per annum, is unsecured and matures on October 10, 2014. The Note is convertible into common stock in whole or in part 180 days after funding at a variable conversion price equal to a 42% discount to the average of the lowest three trading prices in the 10-day trading price prior to the conversion date. As of March 31, 2014, there is $181 of accrued interest on this note.
	On March 14, 2014, the Company issued a Convertible Promissory Note to Hanover Holdings I, LLC in the amount of $38,000. The note bears interest at a rate of 12% per annum, is unsecured and matures in eight months. The Note is convertible into common stock in whole or in part at any time with a conversion price equal to the lesser of a 45% discount to the lowest trading prices in the five day trading price prior to the conversion date or at a fixed price if $0.04. The Company recorded a debt discount in the amount of $38,000 in connection with the initial valuation of the beneficial conversion feature of the note to be amortized utilizing the effective interest method of accretion over the term of the note. Further, the Company recognized a derivative liability of $41,636 based on the Black Scholes Merton pricing model. As of March 31, 2014; $13,918 of the debt discount has been amortized to interest expense. In addition, the Company fair valued the derivative at $41,623 resulting in a loss on the change in fair value of the derivative. The note is shown net of a debt discount of $24,082 at March 31, 2014 and has accrued interest of $311.
	The maturities of these notes and the related party notes below, net of discounts for the next five years are:
	Year Ended December 31,
		2014		$	1,156,471
		2015			34,849
		2016			—
		2017			—
		2018			51,440
		Total Future Maturities		$	1,242,760
	A summary of the status of the Company’s debt discounts including original issue discounts, and derivative liabilities, and changes during the periods is presented below:
	Debt Discount	31-Dec-13			Additions		Amortization			31-Mar-14
	Finiks Capital – February 1, 2013	$	37,682				$	(37,682	)	$	—
	Neal – June 3, 2013		3,975			—		(3,975	)		—
	JMJ – October 2, 2013		41,439			—		(13,562	)		27,877
	Kalina – November 1, 2013		12,881			—		(1,730	)		11,151
	JMJ – December 9, 2013		18,795					(4,932	)		13,863
	Black Mountain Equities, Inc. – February 13, 2014		—			30,000		(3,863	)		26,137
	GCEF Opportunity Fund, LLC – February 26, 2014		—			81,200		(7,564	)		73,636
	Hanover Holdings, LLC – March 14, 2014		—			38,000		(13,918	)		24,082
		$	114,772		$	149,200	$	(87,226	)	$	176,746
	Derivative Liabilities	31-Dec-13			Initial valuation		Revaluation on 3/31/14			(Gain) loss of fair value of derivative
	JMJ – October 2, 2013	$	88,314		$	—	$	69,948		$	(18,366	)
	JMJ – December 9, 2013		33,274			—		25,615			(7,659	)
	Black Mountain Equities, Inc. – February 13, 2014		—			82,251		40,916			(41,335	)
	GCEF Opportunity Fund, LLC – February 26, 2014		—			179,454		105,617			(73,837	)
	Hanover Holdings, LLC – March 14, 2014		—			41,636		41,623			(13	)
		$	121,588		$	303,341	$	283,719		$	(141,210	)
	Original Issue Discount	31-Dec-13			Additions		Amortization			31-Mar-14
	JMJ – October 2, 2013	$	3,767		$	—	$	(1,233	)	$	2,534
	JMJ – December 9, 2013		1,879			—		(493	)		1,386
	Black Mountain Equities, Inc. – February 13, 2014		—			5,000		(137	)		4,863
	GCEF Opportunity Fund, LLC – February 26, 2014		—			16,200		(1,465	)		14,735
	Darren Magot – January 27, 2014		—			2,500		(833	)		1,667
		$	5,646		$	23,700	$	(4,161	)	$	25,185
Schedule of Debt Discount	'
	Debt Discount	31-Dec-13			Additions		Amortization			31-Mar-14
	Finiks Capital – February 1, 2013	$	37,682				$	(37,682	)	$	—
	Neal – June 3, 2013		3,975			—		(3,975	)		—
	JMJ – October 2, 2013		41,439			—		(13,562	)		27,877
	Kalina – November 1, 2013		12,881			—		(1,730	)		11,151
	JMJ – December 9, 2013		18,795					(4,932	)		13,863
	Black Mountain Equities, Inc. – February 13, 2014		—			30,000		(3,863	)		26,137
	GCEF Opportunity Fund, LLC – February 26, 2014		—			81,200		(7,564	)		73,636
	Hanover Holdings, LLC – March 14, 2014		—			38,000		(13,918	)		24,082
		$	114,772		$	149,200	$	(87,226	)	$	176,746
Schedule of Derivative Liabilities	'
	Derivative Liabilities	31-Dec-13			Initial valuation		Revaluation on 3/31/14			(Gain) loss of fair value of derivative
	JMJ – October 2, 2013	$	88,314		$	—	$	69,948		$	(18,366	)
	JMJ – December 9, 2013		33,274			—		25,615			(7,659	)
	Black Mountain Equities, Inc. – February 13, 2014		—			82,251		40,916			(41,335	)
	GCEF Opportunity Fund, LLC – February 26, 2014		—			179,454		105,617			(73,837	)
	Hanover Holdings, LLC – March 14, 2014		—			41,636		41,623			(13	)
		$	121,588		$	303,341	$	283,719		$	(141,210	)
Schedule of Original Issue Discounts	'
	Original Issue Discount	31-Dec-13			Additions		Amortization			31-Mar-14
	JMJ – October 2, 2013	$	3,767		$	—	$	(1,233	)	$	2,534
	JMJ – December 9, 2013		1,879			—		(493	)		1,386
	Black Mountain Equities, Inc. – February 13, 2014		—			5,000		(137	)		4,863
	GCEF Opportunity Fund, LLC – February 26, 2014		—			16,200		(1,465	)		14,735
	Darren Magot – January 27, 2014		—			2,500		(833	)		1,667
		$	5,646		$	23,700	$	(4,161	)	$	25,185

WARRANTS_Tables

WARRANTS (Tables)

3 Months Ended

Mar. 31, 2014

Notes to Financial Statements

'

Schedule of Warrants

'

Warrant

Weighted

Average

Price

Outstanding, December 31, 2013

718,107

$

0.21

Issued

4,500,000

0.07

Exercised

—

—

Forfeited

—

—

Expired

—

—

Outstanding, March 31, 2014

5,218,107

$

0.21

Exercisable, March 31, 2014

4,738,940

$

0.08

Schedule of Key Assumptions of Warrants

'

Outstanding

Exercisable

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

at

Remaining

Exercise

at

Exercise

3/31/14

Contractual

Price

3/31/14

Price

Life

$

0.05-0.25

5,218,107

4.7 Years

$

0.08

4,738,940

$

0.13

STOCK_OPTIONS_Tables

STOCK OPTIONS (Tables)

3 Months Ended

Mar. 31, 2014

Other Liabilities Disclosure [Abstract]

'

Schedule of Stock Options

'

Option

Weighted

Average

Price

Outstanding, December 31, 2013

—

$

—

Issued

5,000,000

0.06

Exercised

—

—

Forfeited

—

—

Expired

—

—

Outstanding, March 31, 2014

5,000,000

$

0.06

Exercisable, March 31, 2014

750,000

$

0.06

Schedule of Key Assumptions

'

Outstanding

Exercisable

Range of

Number

Weighted

Weighted

Number

Weighted

Exercise

Outstanding

Average

Average

Exercisable

Average

Prices

at

Remaining

Exercise

at

Exercise

3/31/14

Contractual

Price

3/31/14

Price

Life

$

0.05-0.08

5,000,000

2.4 Years

$

0.06

750,000

$

0.06

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Accounting Policies [Abstract]	'	'	'
Date of Incorporation	23-Feb-10	'	'
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	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	$64,638	$14,240	'

FAIR_VALUE_MEASUREMENTS_SUMMAR

FAIR VALUE MEASUREMENTS - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Mar. 31, 2014
Level 1	'
Derivative Liability	'
Level 2	'
Derivative Liability	283,719
Level 3	'
Derivative Liability	'
Total	'
Derivative Liability	$283,719

PROPERTY_AND_EQUIPMENT_Schedul

PROPERTY AND EQUIPMENT - Schedule of Property and Equipment (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
Property, Plant and Equipment [Abstract]	'	'	'
Computer Equipment	$6,446	'	$6,446
Property and equipment	22,600	'	22,600
Less: accumulated depreciation	-6,023	'	-3,635
Property and equipment, Net	$23,023	$25,411	$25,411

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Property, Plant and Equipment [Abstract]	'	'
Depreciation expense	$2,388	$530

INTANGIBLE_ASSETS_Schedule_of_

INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Website design	$34,310	$34,310
Domain name	1,500	1,500
Intangible assets, accumulated amortization	-20,884	-18,064
Intangible assets, net	$14,926	$17,746

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization expense	$2,820	$2,820

Schedule_of_Future_Maturities_

Schedule of Future Maturities (Details) (USD $)	Dec. 31, 2013
Debt Disclosure [Abstract]	'
2014	$1,156,471
2015	34,849
2016	'
2017	'
2018	51,440
Total Future Maturities	$1,242,760

NOTES_PAYABLE_Schedule_of_Debt

NOTES PAYABLE - Schedule of Debt Discount (Details) (USD $)

3 Months Ended

11 Months Ended

7 Months Ended

6 Months Ended

4 Months Ended

2 Months Ended

2 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Finiks Capital

Finiks Capital

Neal

Neal

JMJ Financial #1

JMJ Financial #2

JMJ Financial #2

Kalina

Kalina

Black Mtn Equities

Black Mtn Equities

Black Mtn Equities

GCEF

GCEF

GCEF

Hanover Holdings

Hanover Holdings

Hanover Holdings

Debt Discount Total

Debt Discount Total

Debt Discount

'

'

$37,682

$65,000

$3,975

'

$41,439

$18,795

$13,863

$12,881

'

$30,000

'

$30,000

$81,200

'

$81,200

$38,000

'

$38,000

$114,772

$149,200

Amortization of Debt Discount

87,227

'

-37,682

'

-3,975

'

-13,562

-4,932

'

-1,730

'

-3,863

26,137

'

-7,564

77,636

'

-13,918

24,082

'

-87,226

'

Debt Discount, Net

'

'

'

'

'

'

$27,877

$13,863

'

'

$11,151

$26,137

$26,137

'

$73,636

$73,636

'

$24,082

$24,082

'

$176,746

'

Schedule_of_Derivative_Liabili

Schedule of Derivative Liabilities (Details) (USD $)	6 Months Ended		4 Months Ended		2 Months Ended	1 Months Ended		3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
	JMJ Financial #1	JMJ Financial #1	JMJ Financial #2	JMJ Financial #2	Black Mtn Equities	GCEF	Hanover Holdings	Derivative Liabilities Total
Derivative Liability, Beginning Balance	$88,314	$88,314	$33,274	$33,274	'	'	'	'
Initial valuation	'	'	'	'	82,251	179,454	41,636	303,341
Change in Fair Value of Derivative	-18,366	'	-7,659	'	-41,335	-73,837	-13	-141,210
Derivative Liability, Ending Balance	$69,948	$88,314	$25,615	$33,274	$40,916	$105,617	$41,623	$283,719

NOTES_PAYABLE_Schedule_of_Orig

NOTES PAYABLE - Schedule of Original Issue Discount (Details) (USD $)	6 Months Ended	4 Months Ended	2 Months Ended	1 Months Ended	2 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
	JMJ Financial #1	JMJ Financial #2	Black Mtn Equities	GCEF	D. Magot	Original Issue Discount Total	Original Issue Discount Total
Original Issue Discount	$3,767	$1,879	$5,000	$16,200	$2,500	$5,646	$23,700
Amortization of Original Issue Discount	-1,233	-493	-137	-1,465	-833	-4,161	'
Original Issue Discount, Net	$2,534	$1,386	$4,863	$14,735	$1,667	$25,185	'

NOTES_PAYABLE_Details_Narrativ

NOTES PAYABLE (Details Narrative) (USD $)

3 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

4 Months Ended

3 Months Ended

2 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 07, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Feb. 12, 2014

Mar. 31, 2014

Mar. 31, 2014

Feb. 25, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 13, 2014

Debt Conversion

Trade Creditor

Trade Creditor

Trade Creditor Amendment

Convertible Promissory Note 1

Promissory Note 1

JMJ Financial

Convertible Promissory Note 3

Convertible Promissory From Lender

Asher Enterprises Inc 1

JMJ Financial #2

JMJ Financial #2

JMJ Financial #2

Asher Enterprises Inc

Black Mtn Equities

Black Mtn Equities

Black Mtn Equities

GCEF

GCEF

GCEF

Asher Enterprises Inc 2

Hanover Holdings

Hanover Holdings

Hanover Holdings

Debt Instrument Issuance Date

'

'

'

'

29-Jun-12

'

'

3-Jun-13

12-Jun-13

23-Sep-13

1-Nov-13

4-Nov-13

25-Nov-13

9-Dec-13

'

'

8-Jan-14

'

13-Feb-14

'

'

26-Feb-14

'

3-Mar-14

'

14-Mar-14

'

Debt Instrument

'

'

'

'

'

$488,489

$812,249

$10,000

$10,000

$400,000

$30,000

$70,000

$42,500

'

'

'

$32,500

$250,000

$250,000

'

$72,500

$72,500

'

$37,500

$38,000

$38,000

'

Principal Balance

'

'

'

'

'

491,465

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest Rate

'

'

'

'

'

12.00%

'

8.00%

'

'

9.00%

9.00%

8.00%

'

'

'

8.00%

'

'

'

'

'

'

8.00%

12.00%

12.00%

'

Default Interest Rate

'

'

'

'

18.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturity Date

'

'

'

'

31-May-14

'

'

'

12-Aug-13

'

'

'

27-Aug-14

'

'

'

10-Oct-14

'

'

'

'

'

'

10-Oct-14

'

'

'

Maturity Period

'

'

'

'

'

'

'

'3 years

'

'

'2 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional borrowings

'

'

'

'

8,006

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, conversion price per share

'

'

'

$0.01

'

$0.10

$0.08

$0.01

'

'

$0.08

$0.08

'

'

'

'

'

'

'

'

'

'

'

'

$0.04

$0.04

'

Debt Instrument Date of First Required Payment

'

'

'

'

10-Jul-12

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument Monthly Payments

'

'

'

'

15,000

'

'

'

'

'

'

'

'

22,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest expense

-44,458

'

'

'

'

'

'

3,976

'

'

2,884

'

'

6,137

'

'

'

'

3,863

'

'

7,564

'

'

'

13,918

'

Amortization of Debt Discount

87,227

'

'

'

69,772

'

'

'

'

27,877

1,110

'

'

'

-4,932

'

'

-3,863

26,137

'

-7,564

77,636

'

'

-13,918

24,082

'

Debt Instrument Discount

'

'

'

'

'

'

270,502

4,925

'

55,000

'

'

'

13,863

13,863

18,795

'

30,000

30,000

30,000

81,200

81,200

81,200

'

38,000

38,000

38,000

Repayment of Debt Instrument

'

'

'

'

'

'

'

'

3,000

3,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued interest

'

'

'

'

'

'

'

'

'

'

'

2,537

1,174

2,889

'

'

499

'

'

'

'

'

'

181

'

311

'

Accrued interest, current

64,033

'

24,954

'

'

39,255

278,962

'

'

7,222

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase (decrease) in accounts payable and accruals

140,375

-2,617

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument Fee

'

'

'

'

'

'

'

'

5,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Derivative liability

283,719

'

121,588

'

'

'

'

'

'

69,947

'

'

'

37,173

37,173

'

'

82,251

82,251

'

179,454

179,454

'

'

41,636

41,636

'

Gain (Loss) on Fair Value of Instrument

'

'

'

'

'

'

183,877

'

'

'

'

'

'

25,615

'

'

'

'

40,917

'

'

105,617

'

'

'

41,623

'

Due date

'

'

'

'

'

'

31-May-14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Conversion feature

'

'

'

'

488,489

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of warrants

'

'

'

'

'

'

'

'

'

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value of warrants

'

'

'

'

'

'

'

'

'

'

14,034

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Initial advance

'

'

'

'

'

'

'

'

'

50,000

'

'

'

'

'

'

'

'

25,000

'

'

'

'

'

'

'

'

Original Issued discount

'

'

'

'

'

'

'

'

'

40,000

'

6,700

'

'

'

'

'

'

25,000

'

'

7,500

'

'

'

'

'

Common stock issued for conversion of debt

75,622

'

'

10,622

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Debt Instrument, shares

'

'

'

1,593,240

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Convertible notes payable, current, discounts

165,595

'

60,234

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity Issuance Date

'

'

'

27-Mar-14

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

26-Feb-14

'

'

'

'

'

'

Shares Issued for Services

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,000,000

'

'

'

'

'

'

Shares Issued for Services, Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$260,000

'

'

'

'

'

'

Maket Value, price per share

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.05

'

'

'

'

'

'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	3 Months Ended			3 Months Ended					3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Jan. 31, 2013
				Services Rendered 8	Services Rendered 9	Promissory Note	Conv Prom Note Darren Magot	Cash Advance	Finiks Capital to Strategic IR	Finiks Capital	Finiks Capital
Note receivable, related party	$483	'	$483	'	'	'	'	'	'	'	'
Debt Instrument Issuance Date	'	'	'	'	'	23-May-13	27-Jan-14	'	19-Jan-14	1-Feb-13	'
Debt Instrument	'	'	'	'	'	10,000	37,500	'	65,000	65,000	'
Interest Rate	'	'	'	'	'	12.00%	8.00%	'	'	5.00%	'
Maturity Period	'	'	'	'	'	'	'180 days	'	'	'	'
Maturity Date	'	'	'	'	'	21-Aug-13	'	'	'	'	'
Additional borrowings	'	'	'	'	'	'	13,000	'	'	'	'
Debt Instrument, conversion price per share	'	'	'	'	'	'	'	'	$0.01	$0.01	'
Debt Instrument Discount	'	'	'	'	'	'	'	'	'	65,000	37,682
Convertible notes payable, current, discounts	165,595	'	60,234	'	'	'	'	'	'	'	'
Interest expense	-44,458	'	'	'	'	'	'	'	'	27,318	'
Accrued interest	'	'	'	'	'	916	505	'	3,879	'	'
Repayment of Debt Instrument	'	'	'	'	'	10,900	3,000	'	'	'	'
Additional loan to company	'	'	'	'	'	8,500	'	'	'	12,760	'
Forbearance Fees	'	'	'	'	'	2,200	'	'	'	'	'
Notes payable, related party	83,817	'	16,360	'	'	'	'	34,657	'	'	'
Loan Origination Fee	'	'	'	'	'	'	2,500	'	'	'	'
Equity Issuance Date	'	'	'	10-Jan-14	12-Feb-14	'	'	'	'	'	'
Shares Issued for Services	'	'	'	5,350,000	1,250,000	'	'	'	'	'	'
Shares Issued for Services, Value	'	'	'	$204,905	$50,000	'	'	'	'	'	'
Maket Value, price per share	'	'	'	$0.04	$0.04	'	'	'	'	'	'

STOCKHOLDERS_DEFICIT_Details_N

STOCKHOLDERS DEFICIT (Details Narrative) (USD $)

3 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Finiks Capital to Strategic IR

GCEF

GCEF

Note Conversion

Services Rendered 1

Services Rendered 2

Services Rendered 3

Services Rendered 4

Services Rendered 5

Services Rendered 6

Services Rendered 7

Services Rendered 8

Services Rendered 9

Services Rendered 10

Services Rendered 11

Debt Conversion

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

'

1,173,041

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Par Value

$0.00

'

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Shares Authorized

440,000,000

'

440,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Stock, Issued and outstanding

148,184,189

'

113,740,949

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity Issuance Date

'

'

'

'

26-Feb-14

'

'

15-May-13

16-Sep-13

1-Nov-13

7-Nov-13

1-Dec-13

9-Dec-14

2-Jan-14

10-Jan-14

12-Feb-14

26-Feb-14

1-Mar-14

27-Mar-14

Shares Issued for Services

'

'

'

'

5,000,000

'

'

446,500

2,000,000

2,222,222

3,000,000

500,000

1,000,000

3,500,000

5,350,000

1,250,000

7,000,000

750,000

'

Shares Issued for Services, Value

'

'

'

'

$260,000

'

'

$31,256

$170,000

$177,778

$225,000

$15,050

$39,800

$98,000

$204,905

$50,000

$364,000

$43,500

'

Maket Value, price per share

'

'

'

'

$0.05

'

'

$0.07

$0.09

$0.08

$0.08

$0.03

$0.04

$0.03

$0.04

$0.04

$0.05

$0.06

'

Deferred stock compensation

-814,250

'

-186,749

'

'

'

'

'

'

148,148

'

'

38,601

73,500

'

'

301,210

26,583

'

Debt Instrument Issuance Date

'

'

'

19-Jan-14

'

26-Feb-14

10-Dec-13

'

'

'

'

'

'

'

'

'

'

'

'

Date of Conversion

'

'

'

'

'

'

10-Jun-13

'

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument

'

'

'

65,000

72,500

72,500

5,000

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Debt Instrument, accrued interest

'

'

'

'

'

'

190

'

'

'

'

'

'

'

'

'

'

'

'

Convertible Debt Instrument, Conversion price

'

'

'

$0.01

'

'

$0.04

'

'

'

'

'

'

'

'

'

'

'

$0.01

Convertible Debt Instrument, shares

'

'

'

10,000,000

'

'

750,000

'

'

'

'

'

'

'

'

'

'

'

1,593,240

Debt Instrument, Gain (Loss) on Conversion

'

'

'

'

'

'

-24,660

'

'

'

'

'

'

'

'

'

'

'

'

Loss on issuance of debt

-260,000

'

'

'

-260,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock issued for conversion of debt

$75,622

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$10,622

WARRANTS_Schedule_of_Warrants_

WARRANTS - Schedule of Warrants (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Beginning Balance, Issued Warrants	718,107
Beginning Balance, Average Exercise Price	$0.21
Issued, Warrants	4,500,000
Issued, Average Exercise Price	$0.07
Exercised, Warrants	'
Exercised, Average Exercise Price	'
Expired/Cancelled Warrants	'
Expired/Cancelled Average Exercise Price	'
Forfeited, Warrants	'
Forfeited, Average Exercise Price	'
Ending Balance, Issued Warrants	5,218,107
Ending Balance, Average Exercise Price	$0.21
Exercisable, Warrants	4,738,940
Exercisable, Average Exercise Price	$0.08

WARRANTS_Schedule_of_Key_Assum

WARRANTS - Schedule of Key Assumptions of Warrants (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Range of Exercise Prices, Low	$0.05	'
Range of Exercise Prices, High	$0.25	'
Ending Balance, Issued Warrants	5,218,107	718,107
Ending Balance, Average Exercise Price	$0.21	$0.21
Weighted Average Remaining Contractual Life	'P2Y	'
Exercisable, Warrants	4,738,940	'
Exercisable, Average Exercise Price	$0.08	'

WARRANTS_Details_Narrative

WARRANTS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014
Warrent Issued 1	'
Date Of Warrant	12-Aug-13
Warrants Issued	51,440
Warrants Fair Value	$3,975
Warrent Issued 2	'
Date Of Warrant	2-Nov-13
Warrants Issued	400,000
Warrants Fair Value	14,034
Warrent Issued 3	'
Date Of Warrant	2-Nov-13
Warrants Issued	266,667
Warrants Fair Value	17,580
Warrent Issued 4	'
Date Of Warrant	2-Jan-14
Warrants Issued	1,000,000
Warrants Fair Value	24,544
Warrent Issued 5	'
Date Of Warrant	2-Jan-14
Warrants Issued	1,000,000
Warrants Fair Value	26,123
Warrent Issued 6	'
Date Of Warrant	12-Feb-14
Warrants Issued	2,000,000
Warrants Fair Value	56,586
Warrent Issued 7	'
Date Of Warrant	17-Feb-14
Warrants Issued	500,000
Warrants Fair Value	$15,561

STOCK_OPTIONS_Schedule_of_Stoc

STOCK OPTIONS - Schedule of Stock Options (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Other Liabilities Disclosure [Abstract]	'
Beginning Balance, number of shares	'
Beginning Balance, weighted average exercise price	'
Options Issued	5,000,000
Options Issued, weighted average exercise price	$0.06
Ending Balance, number of shares	5,000,000
Ending Balance, weighted average exercise price	0.06
Exercisable Options	750,000
Exercisable Options, weighted average exercise price	$0.06

STOCK_OPTIONS_Schedule_of_Key_

STOCK OPTIONS - Schedule of Key Assumptions (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Other Liabilities Disclosure [Abstract]	'	'
Range of Exercise Prices, Low	$0.05	'
Range of Exercise Prices, High	$0.08	'
Ending Balance, number of shares	5,000,000	'
Ending Balance, weighted average exercise price	0.06	'
Weighted Average Remaining Contractual Life	'P2Y	'
Exercisable, Options	750,000	'
Exercisable Options, weighted average exercise price	$0.06	'

STOCK_OPTIONS_Details_Narrativ

STOCK OPTIONS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014
Options Issued	5,000,000
CEO	'
Date of Option	13-Feb-14
Options Issued	4,000,000
Option Description	'
	The options allow for cashless exercise and will vest at a rate of 500,000 options per each fiscal quarter, beginning with the conclusion of the first fiscal quarter during the term of the agreement.
Options Fair Value	133,984
Director	'
Date of Option	1-Jan-14
Options Issued	1,000,000
Option Description	'
	The options allow for cashless exercise and will vest at a rate of 250,000 options per each fiscal quarter, beginning with the conclusion of the first fiscal quarter during the term of the agreement.
Options Fair Value	72,725

COMMITMENTS_Details_Narrative

COMMITMENTS (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Monthly rent	$2,500
Rent expense	$7,500

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'	'
Working capital deficit	$1,788,966	'
Accumulated deficit	($3,480,976)	($2,358,670)

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)	Apr. 02, 2014	Mar. 31, 2014	Mar. 31, 2014
	You Funding	KBM Worldwide	JMJ Financial #2
Capital Raise, Minimum	$250,000	'	'
Capital Raise, Maximum	1,250,000	'	'
Debt Instrument Issuance Date	'	16-Apr-14	16-Apr-14
Debt Instrument	'	$42,500	$40,000
Interest Rate	'	8.00%	'