PaySign (PAYS) 10-K 28 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 04, 2014	Jun. 30, 2013
Document And Entity Information	'	'	'
Entity Registrant Name	'3PEA INTERNATIONAL, INC.	'	'
Entity Central Index Key	'0001496443	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$6,489,582
Entity Common Stock, Shares Outstanding	'	38,936,106	'
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$1,027,239	$1,872,911
Cash Restricted	6,905,680	5,050,867
Accounts Receivable	391,611	81,333
Prepaid Expenses and other assets	218,950	16,050
Total current assets	8,543,480	7,021,161
Fixed assets, net	121,078	108,938
Intangible and other assets	'	'
Deposits	4,896	3,551
Intangible assets, net	495,252	326,625
Total assets	9,164,706	7,460,275
Current liabilities	'	'
Accounts payable and accrued liabilities	1,431,317	2,212,312
Customer card funding	6,905,680	5,050,867
Notes payable- related parties	533,000	538,000
Notes payable	187,780	169,400
Total current liabilities	9,057,777	7,970,579
Total liabilities	9,057,777	7,970,579
Commitments and contingencies	'	'
Stockholders' equity (deficit)	'	'
Common stock; $0.001 par value; 150,000,000 shares authorized, 38,936,106 and 38,911,606 issued and outstanding at December 31, 2013 and December 31, 2012, respectively	38,936	38,912
Additional paid-in capital	5,570,406	5,563,931
Treasury stock at cost, 303,450 shares	-150,000	-150,000
Accumulated deficit	-5,400,559	-6,012,243
Total 3Pea International, Inc.'s stockholders' equity (deficit)	58,783	-559,400
Noncontrolling interest	48,146	49,096
Total stockholders' equity (deficit)	106,929	-510,304
Total liabilities and stockholders' equity (deficit)	$9,164,706	$7,460,275

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Common stock par value (in Dollars per share)	$0.00	$0.00
Common stock shares authorized	150,000,000	150,000,000
Common stock shares issued	38,936,106	38,911,606
Common stock shares outstanding	38,936,106	38,911,606
Treasury stock shares	303,450	303,450

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Revenues	$6,307,891	$6,700,388
Cost of revenues	4,103,680	5,305,359
Gross profit	2,204,211	1,395,029
Operating expenses	'	'
Depreciation and amortization	58,012	59,250
Selling, general and administrative	1,476,381	760,928
Total operating expenses	1,534,393	820,178
Income from operations	669,818	574,851
Other income (expense)	'	'
Interest expense	-59,084	-62,156
Gain on forgiveness of debts	0	1,295,879
Total other income (expense)	-59,084	1,233,723
Income before provision for income taxes and noncontrolling interest	610,734	1,808,574
Provision for income taxes	0	0
Net income before noncontrolling interest	610,734	1,808,574
Net loss attributable to the noncontrolling interest	-950	-8,287
Net income attributable to 3Pea International, Inc.	$611,684	$1,816,861
net income per common share - basic	$0.02	$0.05
Net income per common share - fully diluted	$0.01	$0.05
Weighted average common shares outstanding - basic	38,934,053	36,526,943
Weighted average common shares outstanding - fully diluted	42,394,553	39,574,970

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Common Stock	Additional Paid-In Capital	Treasury Stock	Retained Earnings / Accumulated Deficit	Noncontrolling Interest	Total
Beginning balance, value at Dec. 31, 2011	$35,250	$4,975,686	($150,000)	($7,829,104)	$57,383	($2,910,785)
Beginning balance, shares at Dec. 31, 2011	35,250,391	'	'	'	'	'
Issuance of stock and warrants for debt conversion, shares	3,385,500	'	'	'	'	'
Issuance of stock and warrants for debt conversion, value	3,386	555,309	'	'	'	558,695
Issuance of stock for services, shares	75,000	'	'	'	'	'
Issuance of stock for services, value	75	14,925	'	'	'	15,000
Issuance of stock for signing bonus, shares	200,000	'	'	'	'	'
Issuance of stock for signing bonus, value	200	17,800	'	'	'	18,000
Issuance of stock related to share exchange, shares	715	'	'	'	'	'
Issuance of stock related to share exchange, value	1	211	'	'	'	212
Net income (loss)	'	'	'	1,816,861	-8,287	1,808,574
Ending balance, value at Dec. 31, 2012	38,912	5,563,931	-150,000	-6,012,243	49,096	-510,304
Ending balance, shares at Dec. 31, 2012	38,911,606	'	'	'	'	'
Issuance of stock for signing bonus, shares	25,000	'	'	'	'	'
Issuance of stock for signing bonus, value	25	6,475	'	'	'	6,500
Cancellation of shares, shares	-500	'	'	'	'	'
Cancellation of shares, value	-1	'	'	'	'	-1
Net income (loss)	'	'	'	611,684	-950	610,734
Ending balance, value at Dec. 31, 2013	$38,936	$5,570,406	($150,000)	($5,400,559)	$48,146	$106,929
Ending balance, shares at Dec. 31, 2013	38,936,106	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:	'	'
Net income	$611,684	$1,816,861
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Change in noncontrolling interest	-950	-8,287
Stock based compensation	180,249	85,376
Depreciation and amortization	58,012	59,249
Gain on extinguishment of debts	0	-1,295,879
Changes in operating assets and liabilities:	'	'
Change in restricted cash	-1,854,813	463,794
Change in accounts receivable	-310,278	1,165,437
Change in prepaid expenses	-209,245	-8,530
Change in deposits	0	0
Change in accounts payable and accrued liabilities	-949,745	240,925
Change in customer card funding	1,854,813	-463,794
Net cash provided by operating activities	-620,273	2,055,152
Cash flows from investing activities:	'	'
Purchase of fixed assets	-52,331	-76,367
Purchase of intangible assets	-186,448	-157,950
Net cash used by investing activities	-238,779	-234,317
Cash flows from financing activities:	'	'
Proceeds from borrowing	18,380	0
Payments on notes payable-related parties	-5,000	-11,750
Net cash used by financing activities	13,380	-11,750
Net change in cash	-845,672	1,809,085
Cash, beginning of period	1,872,911	63,826
Cash, end of period	$1,027,239	$1,872,911

1_DESCRIPTION_OF_BUSINESS_HIST

1. DESCRIPTION OF BUSINESS, HISTORY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
DESCRIPTION OF BUSINESS, HISTORY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	Description of business – 3PEA International, Inc. (the “Company” or “3PEA”) was incorporated on August 24, 1995 under the name of Antek International, Inc.  The Company had undergone several name changes which eventually changing it to the name, 3Pea International, Inc. on October 19, 2006. The Company acquired 3Pea Technologies, Inc., a payment solutions company, in March 2006, which resulted in 3Pea Technologies, Inc. becoming a wholly owned subsidiary.
	In September 2007, the Company acquired control of Wow Technologies, Inc., a payment solutions company with a proprietary card processing platform, in a share exchange agreement whereby Wow Technologies, Inc. became a subsidiary of 3PEA International, Inc. On October 19, 2006, the Company changed its name to 3PEA International, Inc.
	About 3PEA International, Inc.
	3PEA International, Inc. is a payment solutions company providing prepaid debit program management and processing services. We provide a card processing platform consisting of proprietary systems and innovative software applications based on the unique needs of our programs. We have extended our processing business capabilities through the recent launch of our PaySign® platform. We design and process prepaid programs that run on the platform through which our customers can define the services they wish to offer cardholders. Through this platform, we provide a variety of services including transaction processing, cardholder enrollment, value loading, cardholder account management, reporting, and customer service.
	We have developed prepaid card programs for healthcare reimbursement payments, pharmaceutical co-pay assistance and corporate and incentive rewards. We plan to expand our product offering to include payroll cards, general purpose re-loadable cards, travel cards, and expense reimbursement cards. Our cards are offered to end users through our relationships with bank issuers.
	Our proprietary PaySign® platform was built on modern cross-platform architecture and designed to be highly flexible, scalable and customizable. The platform allows 3PEA to significantly expand its operational capabilities by facilitating our entry into new markets within the payments space through its flexibility and ease of customization. The PaySign® platform delivers cost benefits and revenue building opportunities to our partners.
	We manage all aspects of the debit card lifecycle, from managing the card design and approval processes with partners and associations, to production, packaging, distribution, and personalization. We also oversee inventory and security controls, renewals, lost and stolen card management and replacement. We deploy a fully staffed, in-house customer service department which utilizes bi-lingual customer service agents, Interactive Voice Response, (IVR) and two way SMS messaging.
	Principles of consolidation – The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated.
	Year end – The Company’s year-end is December 31.
	Use of estimates - The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Cash and cash equivalents – The Company considers all highly liquid investments purchased with an original maturity of three months or less at the time of purchase to be cash equivalents for the purposes of the statement of cash flows.
	Fixed assets – Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which are generally 3 to 10 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense).
	The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful life of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.
	Goodwill and intangible assets - Goodwill is the purchase premium after adjusting for the fair value of net assets acquired. Goodwill is not amortized but is reviewed for potential impairment on an annual basis, or when events or circumstances indicate a potential impairment, at the reporting unit level. A reporting unit, as defined under applicable accounting guidance, is a business segment or one level below a business segment. We may in any given period bypass the qualitative assessment and proceed directly to a two-step method to assess and measure impairment of the reporting units goodwill. We first assess qualitative factors to determine whether it is more likely-than-not (i.e., a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying value. This step serves as the basis for determining whether it is necessary to perform the two-step quantitative impairment test. The first step of the quantitative impairment test involves a comparison of the estimated fair value of each reporting unit to its carrying amount, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying amount, goodwill of the reporting unit is not impaired; however, if the carrying amount of the reporting unit exceeds its estimated fair value, then the second step of the quantitative impairment test must be performed. The second step compares the implied fair value of the reporting unit’s goodwill with its carrying amount to measure the amount of impairment loss, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. If the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.
	For intangible assets, we recognize an impairment loss if the carrying amount of the intangible asset is not recoverable and exceeds fair value. The carrying amount of the intangible asset is considered not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use of the asset.
	Intangible assets with finite lives are amortized on a straight-line basis over their estimated useful lives.
	Fair value of financial instruments – Under applicable accounting guidance, fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.
	We determine the fair values of our financial instruments based on the fair value hierarchy established under applicable accounting guidance which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The following describes the three-level hierarchy:
	Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 1 assets and liabilities include debt and equity securities.
	Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. We currently do not have any assets or liabilities in this category.
	Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the overall fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments for which the determination of fair value requires significant management judgment or estimation. The fair value for such assets and liabilities is generally determined using pricing models, market comparables, discounted cash flow methodologies or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability. We currently do not have any assets or liabilities in this category.
	Earnings (loss) per share - Basic earnings (loss) per share exclude any dilutive effects of options, warrants and convertible securities. Basic earnings (loss) per share is computed using the weighted-average number of outstanding common stocks during the applicable period. Diluted earnings per share is computed using the weighted-average number of common and common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive.
	Income taxes – Our income tax expense is comprised of current and deferred income tax expense. Current income tax expense approximates taxes to be paid or refunded for the current period. Deferred income tax expense results from the changes in deferred tax assets and liabilities during the periods. These gross deferred tax assets and liabilities represent decreases or increases in taxes expected to be paid in the future because of future reversals of temporary differences between the basis of assets and liabilities as measured by tax laws and their basis as reported in our consolidated financial statements. We also recognize deferred tax assets for tax attributes such as net operating loss carryforwards and tax credit carryforwards. We record valuation allowances to reduce deferred tax assets to the amounts we conclude are more likely-than-not to be realized in the foreseeable future.
	We recognize and measure income tax benefits based upon a two-step model: 1) a tax position must be more likely-than-not to be sustained based solely on its technical merits in order to be recognized, and 2) the benefit is measured as the largest dollar amount of that position that is more likely-than-not to be sustained upon settlement. The difference between the benefit recognized for a position and the tax benefit claimed on a tax return is referred to as an unrecognized tax benefit. We accrue income tax related interest and penalties, if applicable, within income tax expense.
	Revenue and expense recognition – We recognize revenue when (1) there is persuasive evidence of an arrangement existing, (2) delivery has occurred, (3) our price to the buyer is fixed or determinable and (4) collectability of the receivables is reasonably assured. We recognize the costs of these revenues at the time revenue is recognized. Any fees paid up front are deferred until such time such services have been considered rendered.  As of December 31, 2013 and 2012, there are no deferred revenues recorded.
	We generate the following types of revenues:
		o	Administration and usage fees, charged to our prepaid card clients when our programs are created, distributed or reloaded. Such revenues are recognized when such services are performed.
		o	Transaction fees, paid by the applicable networks and passed through by our card issuing banks when our SVCs are used in a purchase or ATM transaction. Such revenues are recognized when such services are performed.
		o	Maintenance, administration, transaction fees, charged to an SVC and not under any multiple element arrangements. Such revenues are recognized when such services are performed.
		o	Program maintenance management fees charged to our clients. Such revenues are not under any multiple element arrangements and are recognized when such services are performed.
		o	Software development and consulting services to our clients. Such revenues are recognized in accordance with FASB ASC 985-605.
	The Company records all revenues on gross basis in accordance with FASB ASC 605-45 since it is the primary obligor and establishes the price in the revenue arrangement.  The Company is currently under no obligation for refunding any fees or has any obligations for disputed claim settlements.
	Stock-Based Compensation - Stock based compensation is accounted for using the Equity-Based Payments to Non-Employee Topic of the FASB ASC, which establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We determine the value of stock issued at the date of grant. We also determine at the date of grant the value of stock at fair market value or the value of services rendered (based on contract or otherwise) whichever is more readily determinable.
	Shares issued to employees are expensed upon issuance.
	Stock based compensation for employees is account for using the Stock Based Compensation Topic of the FASB ASC. We use the fair value method for equity instruments granted to employees and will use the Black Scholes model for measuring the fair value of options, if issued. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.
	Advertising costs - Advertising costs incurred in the normal course of operations are expensed as incurred.
	Research and development costs - Research and development costs are charged to expense as incurred.
	New accounting pronouncements - In July 2012, the FASB issued ASU 2012-02, Intangibles—Goodwill and Other, allowing an entity to perform a qualitative impairment assessment of indefinite-lived intangible assets before proceeding to the two-step impairment test. If the entity determines, on the basis of qualitative factors, that the fair value of the indefinite-lived intangible asset is not more likely than not (i.e., a likelihood of more than 50 percent) impaired, the entity would not need to calculate the fair value of the asset. In addition, the ASU does not amend the requirement to test these assets for impairment between annual tests if there is a change in events or circumstances; however, it does revise the examples of events and circumstances that an entity should consider in interim periods. ASU 2012-02 became effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption being permitted. Our adoption of this ASU is did not have a material impact on our consolidated financial statements.
	In February 2013, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update, or ASU, 2013-02, Comprehensive Income: Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which requires companies to report, in one place, information about significant reclassifications out of accumulated other comprehensive income, or AOCI, and disclose more information about changes in AOCI balances. We adopted this ASU in the first quarter of 2013. The adoption of this standard did not have a significant impact on our consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists, which provides guidance for the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. We will adopt the standard effective January 1, 2014. Our adoption of this ASU is not expected to have a material impact on our consolidated financial statements.

2_FIXED_ASSETS

2. FIXED ASSETS	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
FIXED ASSETS	'
	Fixed assets consist of the following:
		As of		As of
		31-Dec-13		31-Dec-12
	Equipment	$	233,631	$	188,019
	Software		297,978		297,978
	Furniture and fixtures		65,118		61,821
	Leasehold equipment		21,143		17,721
			617,870		565,539
	Less: accumulated depreciation		496,792		456,601
	Fixed assets, net	$	121,078	$	108,938

3_INTANGIBLE_ASSETS

3. INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
INTANGIBLE ASSETS	'
	Intangible assets consist of the following:
		As of		As of
		31-Dec-13		31-Dec-12
	Patents and trademarks	$	33,465	$	33,465
	Platform Development in Process		504,777		318,329
			538,242		351,794
	Less: accumulated depreciation		42,990		25,169
	Intangible assets, net	$	495,252	$	326,625
	Intangible assets are amortized over their useful lives ranging from periods of 5 to 15 years.

4_NOTES_PAYABLE_RELATED_PARTIE

4. NOTES PAYABLE - RELATED PARTIES	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
4. NOTES PAYABLE - RELATED PARTIES	'
		As of		As of
		31-Dec-13		31-Dec-12
	Note payable due to a shareholder of the company, bearing interest at 8.5%, renewable annually upon prepayment of one year’s interest, due on demand and unsecured.		501,000		501,000
	Note payable due to a director of the company and shareholder, bearing no interest, due on demand and unsecured.		16,000		21,000
	Note payable due to a director of the company and shareholder, bearing no interest, due on demand and unsecured.		16,000		16,000
		$	533,000	$	538,000

5_NOTES_PAYABLE

5. NOTES PAYABLE	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
5. NOTES PAYABLE	'
	Notes payable consist of the following:
		As of		As of
		31-Dec-13		31-Dec-12
	Note payable due to a shareholder of the company, bearing interest at 8%, due on demand and unsecured.		150,000		150,000
	Note payable due to a shareholder of the company.		19,400		19,400
	Notes payable due to an equipment finance company bearing interest at 13.49% and 12.89%.		18,380		–
			187,780		169,400
	Less: non-current portion		–		–
		$	187,780	$	169,400

6_COMMON_STOCK

6. COMMON STOCK	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
COMMON STOCK	'
	At December 31, 2013, the Company's authorized capital stock was 150,000,000 shares of common stock, par value $0.001 per share, and 10,000,000 shares of preferred stock, par value $0.001 per share. On that date, the Company had outstanding 38,936,106 shares of common stock, and no shares of preferred stock.
	2013 Transactions: During the year ended December 31, 2013, the Company issued shares of common stock in the following transactions:
	25,000 shares of common stock for an employee signing bonus valued at .26 per share
	500 shares were cancelled by request of an individual investor, value less than $1.00
	At December 31, 2012, the Company's authorized capital stock was 150,000,000 shares of common stock, par value $0.001 per share, and 10,000,000 shares of preferred stock, par value $0.001 per share. On that date, the Company had outstanding 38,911,606 shares of common stock, and no shares of preferred stock.
	2012 Transactions: During the year ended December 31, 2012, the Company issued shares of common stock in the following transactions:
	3,335,500 shares of common stock and warrants for 3,335,500 shares of common stock for extinguishment of debts totaling $1,667,750 (see Note 6 for further discussions). The shares were valued at the market price of our common stock on the date of issuance and warrants valued using the Black-Scholes options pricing model (see Note 8) whereby both shares and warrants collectively were valued at $531,695.
	200,000 shares of common stock for an employee signing bonus valued at .09 per share.
	75,000 shares of common stock for consulting services and a warrant for 75,000 shares of common stock with a total value of $15,000 for services to be rendered over a three year period.
	715 shares of common stock for a share exchange of Wow Technologies, Inc., valued at $.30 share.
	50,000 shares of common stock for extinguishment of debts totaling $27,000. The shares were valued at $0.27 per share.
	All shares issued (or cancelled) for services or in exchange for Wow Technologies, Inc. common stock are valued on the market price on the date issuance.
	Warrants:
	No warrants were issued during the year ended December 31, 2013.
	For the year ended December 31, 2012, the Company issued warrants for 3,385,000 shares of common stock related to conversion of debts and a warrant for 75,000 shares of common stock for services valued at $15,000 with both having an exercise price of $0.50 and life of 3 years (see Note 7 for additional discussions).
	As of December 31, 2013, warrants outstanding consisted of the following:
	Date of Issuance	Number of Warrants		Exercise Price		Contractual Life		Number of Shares Exercisable
	31-May-12		1,834,525		0.5		3 years		1,834,525
	31-May-12		1,500,975		0.5		3 years		1,500,975
	30-Jul-12		75,000		0.5		3 years		75,000
	30-Oct-12		50,000		0.5		3 years		50,000
			3,460,500						3,460,500
	Stock Grants:
	In February 2013, the Company granted 75,000 shares of common stock to an employee of the Company with a total value of $16,575 or $0.22 per share (including a 15% discount of fair market value due to these shares being restricted and lacking market liquidity). The 75,000 shares granted have a vesting period of one year of which 11 months have vested as of December 31, 2013. The approximate value vested for the year ended December 31, 2013 is $ 15,000, for which a payable has been recorded for the same vested amount as of December 31, 2013. As of December 31, 2013, none of the 75,000 shares granted have been issued.
	In October 2013, the Company granted 100,000 shares of common stock to an employee of the Company with a total value of $15,000 or $0.15 per share, for which a payable has been recorded as of December 31, 2013. As of December 31, 2013 none of the shares have been issued.
	In October 2013, the Company granted 300,000 shares of common stock to an employee of the Company with a total value of $38,250 or $0.15 per share (including a 15% discount of fair market value due to these shares being restricted and lacking market liquidity). The 300,000 shares granted have a vesting period of three years of which 2 months have vested as of December 31, 2013. The approximate value vested for the year ended December 31, 2013 is $2,582.57, for which a payable has been recorded for the same vested amount as of December 31, 2013. As of December 31, 2013, none of the 300,000 shares granted have been issued.
	In August 2012, the Company granted a total of 5,000,000 shares of common stock to various officers and directors of the Company with a total value of $680,000 or $0.14 per share (including a 15% discount of fair market value due to these shares being restricted and lacking market liquidity). The 5,000,000 shares granted have a vesting period of five years of which seventeen months have vested as of December 31, 2013. The approximate value vested for the years ended December 31, 2013 and 2012 were $136,000 and $52,000 respectively, for an approximate total of $188,000 for which a payable has been recorded for the same vested amount as of December 31, 2013. As of December 31, 2013, none of the 5,000,000 shares granted have been issued.

7_GAIN_ON_DEBT_EXTINGUISHMENT

7. GAIN ON DEBT EXTINGUISHMENT	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
GAIN ON DEBT EXTINGUISHMENT	'
	On May 18, 2012, the Company negotiated the conversion of two debt holders’ promissory notes totaling $1,667,750 in exchange for 3,335,500 shares of the Company’s common stock and warrants for 3,335,500 shares of common stock with an exercise price of $0.50 expiring May 31, 2015. As a result of the conversion of the two debt holders’ notes, the Company recognized a gain on debt extinguishment of $1,136,055 during the year ended December 31, 2012 based on the fair value of both the common stock and warrants issued. The common shares were valued at $300,195 and warrants valued at approximately $231,500 using the Black-Scholes options pricing model under the following assumptions: stock price at issuance of $0.09 per share; 3 year life; discount rate of 2.50%; and volatility rate of 228%.
	In October 30, 2012 the Company negotiated the conversion of a debt holder’s promissory note totaling $25,000 plus accrued interest of $11,778, in exchange for 50,000 shares of the Company’s common stock and warrants for 50,000 shares of common stock with an exercise price of $0.50 expiring October 30, 2015. As a result of the conversion of the debt holder’s notes, the Company recognized a gain on debt extinguishment of $9,778 during the twelve months ended December 31, 2012 based on the fair value of both the common stock and warrants issued. The common shares were valued at $13,500 and warrants valued at approximately $13,500 using the Black-Scholes options pricing model under the following assumptions: stock price at issuance of $0.27 per share; 3 year life; discount rate of 2.50 %; and volatility rate of 555%.
	During 2012, the Company wrote-off various notes and the related accrued interest approximating $150,000 on the basis that collection was barred by the statute of limitations and recognized a gain on debt extinguishment in the same amount.

8_COMMITMENTS_AND_CONTINGENCIE

8. COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
8. COMMITMENTS AND CONTINGENCIES	'
	Office lease – The Company has an operating lease for an office space that is month to month. The monthly lease payment totals $5,722 per month. Lease payments plus common area maintenance fees for the year ended December 31, 2012 and 2013 totaled $67,435 and $44,520 respectively. A new lease was entered into in March of 2014, minimum office lease obligations for 2014 total $169,458.
	Data Center Lease – The company leases space for its data center in Las Vegas, Nevada under a co-location agreement that has a term of 36 months ending July 2015. The agreement provides for lease payments of $1,314 per month, of which $495 relates to space and the remainder is for power and other services provided under the agreement.
	Pending of threatened litigation – We may become involved in litigation from time to time in the ordinary course of business. However at December 31, 2013, to the best of our knowledge, no such litigation exists or is threatened.

1_SUMMARY_OF_SIGNIFICANT_POLIC

1. SUMMARY OF SIGNIFICANT POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Description of business	'
	Description of business – 3PEA International, Inc. (the “Company” or “3PEA”) was incorporated on August 24, 1995 under the name of Antek International, Inc.  The Company had undergone several name changes which eventually changing it to the name, 3Pea International, Inc. on October 19, 2006. The Company acquired 3Pea Technologies, Inc., a payment solutions company, in March 2006, which resulted in 3Pea Technologies, Inc. becoming a wholly owned subsidiary.
	In September 2007, the Company acquired control of Wow Technologies, Inc., a payment solutions company with a proprietary card processing platform, in a share exchange agreement whereby Wow Technologies, Inc. became a subsidiary of 3PEA International, Inc. On October 19, 2006, the Company changed its name to 3PEA International, Inc.
	About 3PEA International, Inc.
	3PEA International, Inc. is a payment solutions company providing prepaid debit program management and processing services. We provide a card processing platform consisting of proprietary systems and innovative software applications based on the unique needs of our programs. We have extended our processing business capabilities through the recent launch of our PaySign® platform. We design and process prepaid programs that run on the platform through which our customers can define the services they wish to offer cardholders. Through this platform, we provide a variety of services including transaction processing, cardholder enrollment, value loading, cardholder account management, reporting, and customer service.
	We have developed prepaid card programs for healthcare reimbursement payments, pharmaceutical co-pay assistance and corporate and incentive rewards. We plan to expand our product offering to include payroll cards, general purpose re-loadable cards, travel cards, and expense reimbursement cards. Our cards are offered to end users through our relationships with bank issuers.
	Our proprietary PaySign® platform was built on modern cross-platform architecture and designed to be highly flexible, scalable and customizable. The platform allows 3PEA to significantly expand its operational capabilities by facilitating our entry into new markets within the payments space through its flexibility and ease of customization. The PaySign® platform delivers cost benefits and revenue building opportunities to our partners.
	We manage all aspects of the debit card lifecycle, from managing the card design and approval processes with partners and associations, to production, packaging, distribution, and personalization. We also oversee inventory and security controls, renewals, lost and stolen card management and replacement. We deploy a fully staffed, in-house customer service department which utilizes bi-lingual customer service agents, Interactive Voice Response, (IVR) and two way SMS messaging.
Principles of consolidation	'
	Principles of consolidation – The consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated.
Use of estimates	'
	Use of estimates - The preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	'
	Cash and cash equivalents – The Company considers all highly liquid investments purchased with an original maturity of three months or less at the time of purchase to be cash equivalents for the purposes of the statement of cash flows.
Fixed assets	'
	Fixed assets – Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which are generally 3 to 10 years. The cost of repairs and maintenance is charged to expense as incurred. Expenditures for property betterments and renewals are capitalized. Upon sale or other disposition of a depreciable asset, cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in other income (expense).
	The Company periodically evaluates whether events and circumstances have occurred that may warrant revision of the estimated useful life of fixed assets or whether the remaining balance of fixed assets should be evaluated for possible impairment. The Company uses an estimate of the related undiscounted cash flows over the remaining life of the fixed assets in measuring their recoverability.
Goodwill and intangible assets	'
	Goodwill and intangible assets - Goodwill is the purchase premium after adjusting for the fair value of net assets acquired. Goodwill is not amortized but is reviewed for potential impairment on an annual basis, or when events or circumstances indicate a potential impairment, at the reporting unit level. A reporting unit, as defined under applicable accounting guidance, is a business segment or one level below a business segment. We may in any given period bypass the qualitative assessment and proceed directly to a two-step method to assess and measure impairment of the reporting units goodwill. We first assess qualitative factors to determine whether it is more likely-than-not (i.e., a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying value. This step serves as the basis for determining whether it is necessary to perform the two-step quantitative impairment test. The first step of the quantitative impairment test involves a comparison of the estimated fair value of each reporting unit to its carrying amount, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying amount, goodwill of the reporting unit is not impaired; however, if the carrying amount of the reporting unit exceeds its estimated fair value, then the second step of the quantitative impairment test must be performed. The second step compares the implied fair value of the reporting unit’s goodwill with its carrying amount to measure the amount of impairment loss, if any. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. If the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.
	For intangible assets, we recognize an impairment loss if the carrying amount of the intangible asset is not recoverable and exceeds fair value. The carrying amount of the intangible asset is considered not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use of the asset.
	Intangible assets with finite lives are amortized on a straight-line basis over their estimated useful lives.
Fair value of financial instruments	'
	Fair value of financial instruments – Under applicable accounting guidance, fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.
	We determine the fair values of our financial instruments based on the fair value hierarchy established under applicable accounting guidance which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The following describes the three-level hierarchy:
	Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 1 assets and liabilities include debt and equity securities.
	Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. We currently do not have any assets or liabilities in this category.
	Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the overall fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments for which the determination of fair value requires significant management judgment or estimation. The fair value for such assets and liabilities is generally determined using pricing models, market comparables, discounted cash flow methodologies or similar techniques that incorporate the assumptions a market participant would use in pricing the asset or liability. We currently do not have any assets or liabilities in this category.
Earnings (loss) per share	'
	Earnings (loss) per share - Basic earnings (loss) per share exclude any dilutive effects of options, warrants and convertible securities. Basic earnings (loss) per share is computed using the weighted-average number of outstanding common stocks during the applicable period. Diluted earnings per share is computed using the weighted-average number of common and common stock equivalent shares outstanding during the period. Common stock equivalent shares are excluded from the computation if their effect is antidilutive.
Income taxes	'
	Income taxes – Our income tax expense is comprised of current and deferred income tax expense. Current income tax expense approximates taxes to be paid or refunded for the current period. Deferred income tax expense results from the changes in deferred tax assets and liabilities during the periods. These gross deferred tax assets and liabilities represent decreases or increases in taxes expected to be paid in the future because of future reversals of temporary differences between the basis of assets and liabilities as measured by tax laws and their basis as reported in our consolidated financial statements. We also recognize deferred tax assets for tax attributes such as net operating loss carryforwards and tax credit carryforwards. We record valuation allowances to reduce deferred tax assets to the amounts we conclude are more likely-than-not to be realized in the foreseeable future.
	We recognize and measure income tax benefits based upon a two-step model: 1) a tax position must be more likely-than-not to be sustained based solely on its technical merits in order to be recognized, and 2) the benefit is measured as the largest dollar amount of that position that is more likely-than-not to be sustained upon settlement. The difference between the benefit recognized for a position and the tax benefit claimed on a tax return is referred to as an unrecognized tax benefit. We accrue income tax related interest and penalties, if applicable, within income tax expense.
Revenue and expense recognition	'
	Revenue and expense recognition – We recognize revenue when (1) there is persuasive evidence of an arrangement existing, (2) delivery has occurred, (3) our price to the buyer is fixed or determinable and (4) collectability of the receivables is reasonably assured. We recognize the costs of these revenues at the time revenue is recognized. Any fees paid up front are deferred until such time such services have been considered rendered.  As of December 31, 2013 and 2012, there are no deferred revenues recorded.
	We generate the following types of revenues:
		o	Administration and usage fees, charged to our prepaid card clients when our programs are created, distributed or reloaded. Such revenues are recognized when such services are performed.
		o	Transaction fees, paid by the applicable networks and passed through by our card issuing banks when our SVCs are used in a purchase or ATM transaction. Such revenues are recognized when such services are performed.
		o	Maintenance, administration, transaction fees, charged to an SVC and not under any multiple element arrangements. Such revenues are recognized when such services are performed.
		o	Program maintenance management fees charged to our clients. Such revenues are not under any multiple element arrangements and are recognized when such services are performed.
		o	Software development and consulting services to our clients. Such revenues are recognized in accordance with FASB ASC 985-605.
	The Company records all revenues on gross basis in accordance with FASB ASC 605-45 since it is the primary obligor and establishes the price in the revenue arrangement.  The Company is currently under no obligation for refunding any fees or has any obligations for disputed claim settlements.
Stock-Based Compensation	'
	Stock-Based Compensation - Stock based compensation is accounted for using the Equity-Based Payments to Non-Employee Topic of the FASB ASC, which establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments. We determine the value of stock issued at the date of grant. We also determine at the date of grant the value of stock at fair market value or the value of services rendered (based on contract or otherwise) whichever is more readily determinable.
	Shares issued to employees are expensed upon issuance.
	Stock based compensation for employees is account for using the Stock Based Compensation Topic of the FASB ASC. We use the fair value method for equity instruments granted to employees and will use the Black Scholes model for measuring the fair value of options, if issued. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.
Advertising costs	'
	Advertising costs - Advertising costs incurred in the normal course of operations are expensed as incurred.
Research and development costs	'
	Research and development costs - Research and development costs are charged to expense as incurred.
New accounting pronouncements	'
	New accounting pronouncements - In July 2012, the FASB issued ASU 2012-02, Intangibles—Goodwill and Other, allowing an entity to perform a qualitative impairment assessment of indefinite-lived intangible assets before proceeding to the two-step impairment test. If the entity determines, on the basis of qualitative factors, that the fair value of the indefinite-lived intangible asset is not more likely than not (i.e., a likelihood of more than 50 percent) impaired, the entity would not need to calculate the fair value of the asset. In addition, the ASU does not amend the requirement to test these assets for impairment between annual tests if there is a change in events or circumstances; however, it does revise the examples of events and circumstances that an entity should consider in interim periods. ASU 2012-02 became effective for annual and interim impairment tests performed for fiscal years beginning after September 15, 2012, with early adoption being permitted. Our adoption of this ASU is did not have a material impact on our consolidated financial statements.
	In February 2013, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update, or ASU, 2013-02, Comprehensive Income: Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which requires companies to report, in one place, information about significant reclassifications out of accumulated other comprehensive income, or AOCI, and disclose more information about changes in AOCI balances. We adopted this ASU in the first quarter of 2013. The adoption of this standard did not have a significant impact on our consolidated financial statements.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists, which provides guidance for the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. We will adopt the standard effective January 1, 2014. Our adoption of this ASU is not expected to have a material impact on our consolidated financial statements.

2_FIXED_ASSETS_Tables

2. FIXED ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
FixedAssetsTablesAbstract	'
Fixed assets	'
		As of		As of
		31-Dec-13		31-Dec-12
	Equipment	$	233,631	$	188,019
	Software		297,978		297,978
	Furniture and fixtures		65,118		61,821
	Leasehold equipment		21,143		17,721
			617,870		565,539
	Less: accumulated depreciation		496,792		456,601
	Fixed assets, net	$	121,078	$	108,938

3_INTANGIBLE_ASSETS_Tables

3. INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
LIABILITIES AND STOCKHOLDERS' DEFICIT	'
Intangible Assets	'
		As of		As of
		31-Dec-13		31-Dec-12
	Patents and trademarks	$	33,465	$	33,465
	Platform Development in Process		504,777		318,329
			538,242		351,794
	Less: accumulated depreciation		42,990		25,169
	Intangible assets, net	$	495,252	$	326,625

4_NOTES_PAYABLE_RELATED_PARTIE1

4. NOTES PAYABLE - RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Notes payable - related parties	'
		As of		As of
		31-Dec-13		31-Dec-12
	Note payable due to a shareholder of the company, bearing interest at 8.5%, renewable annually upon prepayment of one year’s interest, due on demand and unsecured.		501,000		501,000
	Note payable due to a director of the company and shareholder, bearing no interest, due on demand and unsecured.		16,000		21,000
	Note payable due to a director of the company and shareholder, bearing no interest, due on demand and unsecured.		16,000		16,000
		$	533,000	$	538,000

5_NOTES_PAYABLE_Tables

5. NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Notes payable	'
		As of		As of
		31-Dec-13		31-Dec-12
	Note payable due to a shareholder of the company, bearing interest at 8%, due on demand and unsecured.		150,000		150,000
	Note payable due to a shareholder of the company.		19,400		19,400
	Notes payable due to an equipment finance company bearing interest at 13.49% and 12.89%.		18,380		–
			187,780		169,400
	Less: non-current portion		–		–
		$	187,780	$	169,400

6_COMMON_STOCK_Tables

6. COMMON STOCK (Tables)	12 Months Ended
	Dec. 31, 2013
CommonStockTablesAbstract	'
Warrant Activity	'
	Date of Issuance	Number of Warrants		Exercise Price		Contractual Life		Number of Shares Exercisable
	31-May-12		1,834,525		0.5		3 years		1,834,525
	31-May-12		1,500,975		0.5		3 years		1,500,975
	30-Jul-12		75,000		0.5		3 years		75,000
	30-Oct-12		50,000		0.5		3 years		50,000
			3,460,500						3,460,500

2_FIXED_ASSETS_Details

2. FIXED ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Fixed Assets Gross	$617,870	$565,539
Less: accumulated depreciation	496,792	456,601
Fixed assets, net	121,078	108,938
Equipment [Member]	'	'
Fixed Assets Gross	233,631	188,019
Software Development [Member]	'	'
Fixed Assets Gross	297,978	297,978
Furniture and Fixtures [Member]	'	'
Fixed Assets Gross	65,118	61,821
Leasehold Improvements [Member]	'	'
Fixed Assets Gross	$21,143	$17,721

3_INTANGIBLE_ASSETS_Details

3. INTANGIBLE ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Intangible assets gross	$538,242	$351,794
Less: accumulated amortization	42,990	25,169
Intangible assets, net	495,252	326,625
Patents and Trademarks	'	'
Intangible assets gross	33,465	33,465
Platform development in process	'	'
Intangible assets gross	$504,777	$318,329

3_INTANGIBLE_ASSETS_Details_Na

3. INTANGIBLE ASSETS (Details Narrative)	12 Months Ended
	Dec. 31, 2013
Minimum	'
Intangible assets useful lives	'5 years
Maximum	'
Intangible assets useful lives	'15 years

5_NOTES_PAYABLE_RELATED_PARTIE

5. NOTES PAYABLE - RELATED PARTIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Notes payable - related parties	$533,000	$538,000
Note payable 1	'	'
Notes payable - related parties	501,000	501,000
Note payable 2	'	'
Notes payable - related parties	16,000	21,000
Note payable 3	'	'
Notes payable - related parties	$16,000	$16,000

5_NOTES_PAYABLE_Details

5. NOTES PAYABLE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Notes payable	$187,780	$169,400
Less: non-current portion	0	0
Notes payable current portion	187,780	169,400
Note payable 1	'	'
Notes payable	150,000	150,000
Note payable 2	'	'
Notes payable	19,400	19,400
Note payable 3	'	'
Notes payable	$18,380	$0

6_COMMON_STOCK_Details

6. COMMON STOCK (Details) (USD $)	12 Months Ended
	Dec. 31, 2013
Number of warrants	3,460,500
Number of Shares Exercisable	3,460,500
Warrant 1	'
Date of Issuance	31-May-12
Number of warrants	1,834,525
Exercise Price	$0.50
Contractual Life	'3 years
Number of Shares Exercisable	1,834,525
Warrant 2	'
Date of Issuance	31-May-12
Number of warrants	1,500,975
Exercise Price	$0.50
Contractual Life	'3 years
Number of Shares Exercisable	1,500,975
Warrant 3	'
Date of Issuance	30-Jul-12
Number of warrants	75,000
Exercise Price	$0.50
Contractual Life	'3 years
Number of Shares Exercisable	75,000
Warrant 4	'
Date of Issuance	30-Oct-12
Number of warrants	50,000
Exercise Price	$0.50
Contractual Life	'3 years
Number of Shares Exercisable	50,000

6_COMMON_STOCK_Details_Narrati

6. COMMON STOCK (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013
Employee	'
Stock grants granted, shares	75,000
Stock grants issued	0
Stock grants vested value	$15,000
Officers and Directors	'
Stock grants granted, shares	5,000,000
Stock grants issued	0
Stock grants vested value	136,000
Employee 2	'
Stock grants granted, shares	100,000
Stock grants vested value	15,000
Employee 3	'
Stock grants granted, shares	300,000
Stock grants vested value	$38,250

8_COMMITMENTS_AND_CONTINGENCIE1

8. COMMITMENTS AND CONTINGENCIES (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Commitments and Contingencies Disclosure [Abstract]	'	'
Lesae payments	$67,435	$44,520
Minimum office lease obligation	$169,458	'