Rowl Inactive 10-Q14 Nov 142014 Q3 Quarterly reportFinancial data

Company Profile

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2014	Nov. 14, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Entity Registrant Name	'Rowl, Inc.	'
Entity Central Index Key	'0001500904	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Smaller Reporting Company	'
Trading Symbol	'OVER	'
Entity Common Stock, Shares Outstanding	'	79,573,735

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets:	'	'
Cash	$1,171,112	$172,532
Other current assets	225,448	206,177
Total Current Assets	1,396,560	378,709
Furniture and equipment, net	82,373	22,564
Software development in progress, net	701,745	710,200
Other assets	558,092	109,152
Total Assets	2,738,770	1,220,625
Current Liabilities:	'	'
Accounts payable	226,217	173,963
Accrued expenses and othe current liabilities	122,445	106,585
Legal settlement payable	12,500	68,750
Total Current Liabilities	361,162	349,298
Commitments	'	'
Stockholders' Equity	'	'
Common stock, $0.001 par value; 150,000,000 shares authorized; 79,573,735 and 64,980,257 shares issued and outstanding at September 30, 2014 and December 31, 2013, respectively	79,574	64,980
Paid-in capital	11,587,992	7,227,834
Accumulated deficit	-9,295,168	-6,424,697
Total Stockholders' Equity	2,377,608	871,327
Total Liabilities and Stockholders' Equity	2,738,770	1,220,625
Series A Preferred Stock [Member]	'	'
Stockholders' Equity	'	'
Preferred stock value	3,210	3,210
Series B Preferred Stock [Member]	'	'
Stockholders' Equity	'	'
Preferred stock value	$2,000	$0

CONDENSED_BALANCE_SHEETS_Paren

CONDENSED BALANCE SHEETS [Parenthetical] (USD $)	Sep. 30, 2014	Dec. 31, 2013
Common stock, par value (in dollars per share)	0.001	0.001
Common Stock, Shares Authorized	150,000,000	150,000,000
Common Stock, Shares, Issued	79,573,735	64,980,257
Common Stock, Shares, Outstanding	79,573,735	64,980,257
Preferred stock, par value (in dollars per share)	0.001	0.001
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Series A Preferred Stock [Member]	'	'
Preferred Stock, Shares Issued	3,210,000	3,210,000
Preferred Stock, Shares Outstanding	3,210,000	3,210,000
Series B Preferred Stock [Member]	'	'
Preferred Stock, Shares Issued	2,000,000	'
Preferred Stock, Shares Outstanding	2,000,000	'

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS (USD $)	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Sales	$0	$0	$0	$0
Cost of Sales	0	0	0	0
Gross Profit	0	0	0	0
Selling, General and Administrative Expenses	874,407	571,456	2,409,049	1,561,130
Research and Development	163,710	135,615	462,996	135,615
Operating Loss	-1,038,117	-707,071	-2,872,045	-1,696,745
Other Income (Expense):	'	'	'	'
Gain on Settlement and Write-off of Accounts Payable	0	50,594	4,547	4,691
Interest Expense	-2,583	-251	-2,973	-687
Other Income (Expense), Net	-2,583	50,343	1,574	4,004
Loss before Income Taxes	-1,040,700	-656,728	-2,870,471	-1,692,741
Provision for Income Taxes	0	0	0	-800
Net Loss	($1,040,700)	($656,728)	($2,870,471)	($1,693,541)
Loss Per Share-Basic and Diluted (in dollars per share)	($0.01)	($0.01)	($0.04)	($0.03)
Weighted average shares used in computing earnings per share: (in shares)	79,412,680	60,729,409	75,116,488	57,545,715

CONDENSED_STATEMENT_OF_STOCKHO

CONDENSED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Stock Subscriptions Receivable [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2012	$165,557	$3,210	$53,733	$4,166,548	($152,500)	($3,905,434)
Balance (in shares) at Dec. 31, 2012	'	3,210,000	53,733,208	'	'	'
Private placement of common stock	1,621,808	0	7,777	1,614,031	0	0
Private placement of common stock (in shares)	'	'	7,776,500	'	'	'
Fair value of warrants issued in connection with private placement of common stock	322,317	0	0	322,317	0	0
Proceeds from subscriptions receivable Series A convertible preferred stock	152,500	0	0	0	152,500	0
Issuance of common stock for consulting services	407,143	0	1,934	405,209	0	0
Issuance of common stock for consulting services (in Shares)	'	0	1,933,886	'	'	'
Fair value of warrants issued in connection with consulting services	68,142	0	0	68,142	0	0
Fair value of warrants issued in connection with software development	36,379	0	0	36,379	0	0
Issuance of common stock in connection with software development	133,908	0	638	133,270	0	0
Issuance of common stock in connection with software development (in shares)	'	0	638,463	'	'	'
Issuance of common stock in payment of settlement of accounts payable and retainer fee	186,736	0	898	185,838	0	0
Issuance of common stock in payment of settlement of accounts payable and retainer fee (in shares)	'	0	898,200	'	'	'
Stock based compensation	296,100	0	0	296,100	0	0
Net loss	-2,519,263	0	0	0	0	-2,519,263
Balance at Dec. 31, 2013	871,327	3,210	64,980	7,227,834	0	-6,424,697
Balance (in Shares) at Dec. 31, 2013	'	3,210,000	64,980,257	'	'	'
Private placement of common stock	2,874,267	0	13,347	2,860,920	0	0
Private placement of common stock (in shares)	'	0	13,346,500	'	'	'
Fair value of warrants issued in connection with private placement of common stock	546,733	0	0	546,733	0	0
Issuance of common stock for consulting services	211,117	0	1,010	210,107	0	0
Issuance of common stock for consulting services (in Shares)	'	0	1,010,012	'	'	'
Issuance of Series B preferred stock	2,000	2,000	0	0	0	0
Issuance of Series B preferred stock (in Shares)	'	2,000,000	0	'	'	'
Fair value of warrants issued in connection with consulting services	402,940	0	0	402,940	0	0
Fair value of warrants issued in connection with software development	30,744	0	0	30,744	0	0
Issuance of common stock in connection with software development	47,444	0	227	47,217	0	0
Issuance of common stock in connection with software development (in shares)	'	0	226,966	'	'	'
Issuance of common stock in connection with promotional contracts	2,090	0	10	2,080	0	0
Issuance of common stock in connection with promotional contracts (in shares)	'	0	10,000	'	'	'
Stock based compensation	338,156	0	0	338,156	0	0
Cost related to S-1 filing	-78,739	0	0	-78,739	0	0
Net loss	-2,870,471	0	0	0	0	-2,870,471
Balance at Sep. 30, 2014	$2,377,608	$5,210	$79,574	$11,587,992	$0	($9,295,168)
Balance (in Shares) at Sep. 30, 2014	'	5,210,000	79,573,735	'	'	'

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS (USD $)	Sep. 30, 2014	Sep. 30, 2013
Cash Flow from Operating Activities:	'	'
Net loss	($2,870,471)	($1,693,541)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation and amortization	14,550	6,242
Gain on settlement of accounts payable	0	-4,691
Issuance of stock warrants for consulting services	0	17,680
Issuance of common stock for consulting services	211,117	181,451
Issuance of stock warrants for software development services	30,744	13,220
Issuance of common stock for software development services	47,444	19,500
Stock based compensation	338,156	222,075
Issuance of preferred stock for additional officer compensation	2,000	0
(Increase) Decrease in operating assets:	'	'
Prepaid expenses	0	-28,737
Other assets	-133,310	-26,316
Increase (Decrease) in operating liabilities:	'	'
Legal settlement payable	-56,250	-62,500
Accrued expenses	15,860	39,714
Accounts payable	52,254	3,188
Net Cash Used in Operating Activities	-2,347,906	-1,312,715
Cash Flow from Investing Activities:	'	'
Patent, trademark and domain costs	-8,610	-31,078
Purchase of equipment	-65,904	-10,766
Software development in progress	0	-148,498
Net Cash Used in Investing Activities	-74,514	-190,342
Cash Flow from Financing Activities:	'	'
Proceeds from private placement of common stock, net of subscription receivable	3,421,000	1,248,125
Proceeds from subscriptions receivable Series A convertible preferred stock	0	152,500
Net Cash Provided by Financing Activities	3,421,000	1,400,625
Net Increase (Decrease) in Cash	998,580	-102,432
Cash Balance at Beginning of Period	172,532	150,159
Cash Balance at End of Period	1,171,112	47,727
Supplemental Disclosures:	'	'
Interest Paid	2,973	687
Taxes Paid	$0	$800

BASIS_OF_PRESENTATION_AND_SUMM

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of Presentation and Significant Accounting Policies [Text Block]	'
	NOTE 1 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Rowl, Inc. (“the Company”) was incorporated on July 22, 2010 in the State of Nevada as Awesome Living, Inc. On July 31, 2014 and June 20, 2011, the name of the corporation was changed to Rowl, Inc. and OverNear,Inc., respectively. The Company’s headquarters are located in Santa Monica, California. The Company is developing a location-based social networking and mobile advertising platform, which was released for use by the general public in September 2014. The condensed financial statements of Rowl, Inc. (which may be referred to as "Rowl," the "Company," "we," "us," or "our") are prepared in accordance with accounting principles generally accepted in the United States of America.

	The Company operates in a rapidly changing technological and digital entertainment market and its activities are subject to significant risks and uncertainties, including failing to secure additional funding to further exploit the Company’s current technology.

	On August 9, 2010, the Company entered into a Contribution Agreement (“the Agreement”) with uKarma Corporation (“uKarma”) to acquire all of the assets and assume liabilities of uKarma. Pursuant to the terms of the Agreement, the Company issued 10,558,896 shares of its common stock at par value to uKarma as consideration for the acquired assets and assumed certain liabilities. Upon transfer of the assets and liabilities, the Company continued uKarma’s operations.

	The Company’s predecessor business developed and marketed a proprietary branded fitness DVD series that targets individuals who seek to enrich their physical, spiritual, and mental wellness. Through infomercials and other marketing initiatives, the predecessor launched its products. The Company plans to monetize the fitness DVD series assets by either selling or licensing the intellectual property and associated products. However, the Company is not certain about achieving success in this line of business and has written off all assets related to such.

	The condensed financial statements of the Company included herein are unaudited for the periods ended September 30, 2014 and September 30, 2013 have been prepared from the books and records of the Company pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”), and in the case of the condensed balance sheet as of December 31, 2013, have been derived from the audited financial statements of the Company. These financial statements reflect all adjustments (consisting of normal recurring adjustments), which are, in the opinion of management, necessary to fairly present the results for the periods presented. Certain information and note disclosures, normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America, have been condensed or omitted pursuant to rules and regulations of the Securities and Exchange Commission. These condensed financial statements should be read in conjunction with the Company's audited financial statements for the year ended December 31, 2013. The Company has assessed subsequent events through the date of filing of these condensed financial statements with the Securities and Exchange Commission and believes that the disclosures made herein are adequate to make the information presented herein not misleading.

	A summary of the Company's critical accounting policies are disclosed below. The Company's critical accounting policies are further described under the caption “Critical Accounting Policies” in Management's Discussion and Analysis of Financial Condition and Results of Operations and in more detail in the Company's 2013 Annual Report on Form 10-K.

	Software Development Costs - Research and development costs are charged to expense as incurred. However, the costs incurred for the development of computer software that will be sold, leased, or otherwise marketed are capitalized when technological feasibility has been established. These capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and changes in hardware and software technologies. Amortization of capitalized software development costs begins when the product is available for general release to customer. Capitalized software costs shall be amortized on a product-by-product basis. The annual amortization shall be the greater of the amounts computed using the following: (a) the ratio that current gross revenues for a product bear to the total of current and anticipated future gross revenues for that product; and (b) the straight-line method over the remaining estimated economic life of the product including the period being reported on. As of September 30, 2014 and December 31, 2013, the Company had capitalized software development costs of $710,200 for the development of a location-based social networking mobile application. During the three and nine months ended September 30, 2014, the Company incurred research and development costs of $163,710 and $462,996; and $135,615 for the corresponding period in 2013.

	Amortization of capitalized software development costs began on September 4, 2014, when the product was released to customers. Amortization is computed using a straight-line method over the estimated useful life of 7 years. Amortization of for three and nine months ended September 30, 2014 was $8,455.

	Net Loss Per Share - The Company applies FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive.

	Stock Based Compensation - The Company applies FASB ASC 718, “Stock Compensation,” when recording stock based compensation. The fair value of each stock option award is estimated on the date of grant using the Black-Scholes option valuation model. Options granted expire from five through ten years from the date of grant. Stock based compensation expense in the amount of $97,600 and $338,156 was incurred for the three and nine months ended September 30, 2014, and $74,025 and $222,075 for the corresponding period in 2013.

	The Company accounts for stock issued to non-employees in accordance with the provisions of FASB ASC 505-50 “Equity Based Payments to Non-Employees”. FASB ASC 505-50 states that equity instruments that are issued in exchange for the receipt of goods or services should be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The measurement date occurs as of the earlier of (a) the date at which a performance commitment is reached or (b) absent a performance commitment, the date at which the performance necessary to earn the equity instruments is complete (that is, the vesting date).

	In accordance with the guidance, an asset acquired in exchange for the issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor’s balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company has accounted for certain issuances as other assets in the accompanying condensed balance sheets.

	New Accounting Pronouncements - In June 2014, the Financial Accounting Standards Board issued guidance related to financial statement presentation for development stage enterprises. The standard removes the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the standard eliminates the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The standard is effective for annual reporting periods beginning after December 15, 2014, and interim periods therein, with early adoption permitted. As a result, the Company adopted this standard as of September 30, 2014 and eliminated since inception information from our financial statement.

	In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 amends the guidance for revenue recognition to replace numerous, industry specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The amendments in this ASU are effective for reporting periods beginning after December 15, 2016, and early adoption is prohibited. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. We are currently assessing the impact the adoption of ASU 2014-09 will have on our consolidated financial statements and disclosures.

	In August 2014, the FASB issued ASU No. 2014-15, “Presentation of Financial Statements - Going Concern.” The amendments in this update provide guidance in U.S. GAAP about management's responsibilities to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The main provision of the amendments are for an entity's management, in connection with the preparation of financial statements, to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date that the financial statements are issued. Management's evaluation should be based on relevant conditions and events that are known or reasonably knowable at the date the consolidated financial statements are issued. When management identifies conditions or events that raise substantial doubt about an entity's ability to continue as a going concern, the entity should disclose information that enables users of the consolidated financial statements to understand all of the following: (1) principal conditions or events that raised substantial doubt about the entity's ability to continue as a going concern (before consideration of management's plans); (2) management's evaluation of the significance of those conditions or events in relation to the entity's ability to meet its obligations; and (3) management's plans that alleviated substantial doubt about the entity's ability to continue as a going concern or management's plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity's ability to continue as a going concern. The amendments in this update are effective for interim and annual reporting periods after December 15, 2016 and early application is permitted. The Company is currently assessing this guidance for future implementation.

GOING_CONCERN

GOING CONCERN	9 Months Ended
GOING CONCERN	Sep. 30, 2014
Going Concern [Abstract]	'
Going Concern Disclosure [Text Block]	'
	NOTE 2 – GOING CONCERN

	The Company's financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. In the near term, the Company expects operating costs to continue to exceed funds generated from operations. As a result, the Company expects to continue to incur operating losses, and the operations in the near future are expected to continue to use working capital.

	Management of the Company is actively seeking financing to continue the development of its location-based mobile platform and market its products and services. The ability of the Company to continue as a going concern is dependent on its ability to meet its financing arrangements and the success of its future operations. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The report from the Company’s independent registered public accounting firm relating to the year ended December 31, 2013 states that there is substantial doubt about the Company’s ability to continue as a going concern.

ACCRUED_EXPENSES

ACCRUED EXPENSES	9 Months Ended
ACCRUED EXPENSES	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	'
	NOTE 3 – ACCRUED EXPENSES

	Accrued expenses consisted of the following:

		September 30,
		2014		December 31,
		(Unaudited)		2013

	Accrued Professional Fees	$	7,000	$	33,875
	Accrued Salaries and Related Expenses		54,892		25,710
	Sublease security deposit		13,553		-
	Liquidated Damages		47,000		47,000
	Total Accrued Liabilities	$	122,445	$	106,585

LEGAL_SETTLEMENT_PAYABLE

LEGAL SETTLEMENT PAYABLE	9 Months Ended
LEGAL SETTLEMENT PAYABLE	Sep. 30, 2014
Legal Settlement Payable [Abstract]	'
Legal Matters and Contingencies [Text Block]	'
	NOTE 4 – LEGAL SETTLEMENT PAYABLE

	In November 2011, the Company settled a legal dispute for the total amount of $275,000, of which $50,000 was paid on December 15, 2011 with the remainder payable in monthly installments of $6,250 through December 7, 2014. At September 30, 2014 and December 31, 2013, the settlement payable which was due currently amounted to $12,500 and $68,750, respectively.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
STOCKHOLDERS' EQUITY	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	NOTE 5 – STOCKHOLDERS’ EQUITY

	Common Stock

	During the nine months ended September 30, 2014, the Company executed the following common stock transactions:

		⋅	the issuance of an aggregate 13,346,500 common shares to accredited investors in private placements. Total consideration from the issuance of common stock amounted to $3,421,000 for the period ended September 30, 2014. The common stock issued included warrants with a fair value of $546,733.

		⋅	the issuance of an aggregate 1,010,012 shares of the Company’s common stock with a fair value of $211,117 for consulting services.

		⋅	the issuance of 226,966 shares of common stock with a fair value of $47,444 for software development services.

		⋅	the issuance of 10,000 shares of common stock with a fair value of $2,090 for promotional contract.

	The fair value of common stock issued in connection with services rendered by various professionals was determined based upon the evaluation of fair value made by the Company’s management, which considered the values associated with common stock sold for cash during the period.

	Preferred Stock

	The Company is authorized to issue 50,000,000 shares of preferred stock with a par value of $0.001 per share. The preferred stock may be issued in one or more series and the first series consisted of 18,000,000 shares and is designated as series A convertible preferred stock (“Series A Preferred Stock”). The holders of Series A Preferred Stock are entitled to receive, if, when and as declared by the Board, dividends at an annual rate of 8% of the original purchase price of Series A Preferred Stock. No dividends were declared for the nine months ended September 30, 2014 and 2013. In the event of any liquidation, dissolution or winding up of the Company, voluntary or involuntary, the holders of the Series A Preferred Stock are entitled to receive the amount of $0.50 per share. Each share of Series A Preferred Stock is convertible at the option of the holder at any time after the date of issuance into equal number of shares of common stock. Each share of Series A Preferred Stock issued and outstanding is entitled to the number of votes equal to the number of shares of common stock into which such share of Series A Preferred Stock could be converted.

	In connection with the Company’s December 31, 2012 sale of $802,500 in units consisting of an aggregate of 3,210,000 shares of the Company’s Series A Preferred Stock and warrants to purchase an aggregate of 3,210,000 shares of the Company’s common stock, the Company was required to file a registration statement registering the shares of common stock. Such Series A Preferred Stock were convertible into 3,210,000 shares of common stock. Such registration statement was required to be filed within 60 days of the final closing date (the “Filing Date”) and to be declared effective by 150 days from the Filing Date. The Company did not meet the required Filing Date and the required effectiveness date passed. Pursuant to the registration rights agreement, if the registration statement was not filed on a timely basis or was not declared effective by the SEC for any reason on a timely basis, the Company was required to pay each investor monthly liquidated damages equal to 1.0% of the investment amount subscribed for by such investor (capped at 12%) until the registration statement is filed or declared effective, as the case may be. The Company’s registration statement was declared effective by the SEC on February 14, 2014. At September 30, 2014 and December 31, 2013, the Company had accrued $47,000 of estimated liquidated damages that it owes to the holders of the outstanding Series A Preferred stock.

	Preferred Stock Conversion to Common Stock

	In August and October 2013, the Company obtained the consent of approximately 69% of its preferred shareholders to adopt, approve and ratify the Amended and Restated Certificate of Designations of the Company’s Series A Convertible Preferred Stock. The amendment, which was filed with the state of Nevada on October 4, 2013, provides that the Company shall have the right to convert the Series A Convertible Preferred Stock into shares of the Company’s common stock in its sole discretion at any time, at which time, such Series A Convertible Preferred Stock shall automatically and without any required action by any holder, be converted into 103% of fully paid, non-assessable shares of common stock. As of the date when these financial statements were available to be issued, no preferred shares had been converted to common stock.

	On March 26, 2014, the Company issued to its officers 2,000,000 shares of preferred stock designated as series B preferred stock (“Series B Preferred Stock”). The holders of Series B Preferred Stock are entitled to the equivalent of 100 votes of common stock for each share of Series B Preferred stock held. The holders of the Series B Preferred Stock have no other rights, such as conversion or liquidation. The fair value of the Series B Preferred Stock on the date of issuance was determined to be $2,000 and was recorded as officers’ compensation.

	Warrants

	During the nine months ended September 30, 2014, the Company issued warrants to purchase common stock to investors in private placements for the right to purchase 13,284,000 shares of the Company’s common stock at $0.50 per share. The warrants vested immediately and have a term of five years from the date the warrants were issued. The warrants were valued at $546,733, using the Black-Scholes-Merton option pricing model.

	On February 1, 2014, the Company entered into a software development agreement pursuant to which it granted a warrant to purchase 125,000 shares of the Company’s common stock at an exercise price of $0.25. The warrant vests over 3 years as follows (a) 20,000 shares after 6 months (b) remaining at the rate of 10,500 shares at the end of every three months, thereafter. The warrant has a term of 5 years. The fair value of the warrant using Black-Scholes-Merton model was determined to be $12,625.

	On July 22, 2014, the Company entered into a consulting agreement pursuant to which it granted a warrant to purchase 2,664,000 shares of the Company’s common stock at an exercise price of $0.25. The warrant vests immediately and has a term of 10 years. The fair value of the warrant using Black-Scholes-Merton model was determined to be $402,940, which were recorded as other assets in the accompanying condensed balance sheet at September 30, 2014.

	On August 22, 2014, the Company entered into a marketing agreement pursuant to which it granted a warrant to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $0.25. The warrant vests over 2 years, beginning in October 2014, as follows: (a) 250,000 shares after six months (b) remaining at the rate of 181,250 shares at the end of every three months, thereafter. The warrant has a term of 10 years. The fair value of the warrant using Black-Scholes-Merton model was determined to be $161,336.

	The assumptions used in the Black-Scholes-Merton option pricing model are as follows:

	Risk-free interest rate		0.49%-1.34%
	Expected dividend yield		0	%
	Expected lives		2.5-4 years
	Expected volatility		70%-100%

	Warrants to purchase an aggregate of 45,939,500 shares of the Company’s common stock with exercise prices ranging from $0.01 to $0.75 were outstanding as of September 30, 2014. A summary of the Company’s warrant activity and related information for the nine months ended September 30, 2014 is as follows:

			Warrants		Weighted
					Average
					Exercise
					Price

	Outstanding at January 1, 2014			28,866,500	$	0.39
	Granted			17,073,000		0.44
	Exercised			-		-
	Forfeited/Expired			-		-
	Outstanding at September 30, 2014			45,939,500	$	0.41

	Stock Options

	During 2010, the Board of Directors approved and adopted the 2010 Stock Option, Deferred Stock and Restricted Stock Plan (the “Plan”) to provide for the issuance of non-qualified and/or incentive stock options to employees, officers, directors and consultants and other service providers. The Plan was subsequently amended on various dates. Generally, all options granted expire five to ten years from the date of grant. It is the policy of the Company to issue new shares for stock options exercised, rather than issue treasury shares. Options generally vest over ten years. Effective July 1, 2012, the total number of shares of common stock reserved for issuance was reduced to 15,000,000 shares, subject to annual increases of up to an amount equal to 15% of the outstanding fully-diluted shares of common stock of the Company, and any such increase cannot be made until the fully diluted shares of common stock outstanding exceeds 100,000,000 shares.

	During the nine months ended September 30, 2014, the Company granted options to purchase an aggregate of 5,850,000 shares of the Company’s common stock to certain employees. 3,000,000 of the stock options were granted with an exercise price of $0.10, 2,750,000 were granted with an exercise price of $0.25 and 100,000 were granted with an exercise price of $0.40; and have contractual terms of five years. At September 29, 2014, the employee that was granted with 2,500,000 options was terminated, as such these options were cancelled. Vesting of the options is through December 2016 through September 2017. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plan) and in the event of certain modifications to the option award agreement. The weighted average exercise price of the options granted was $0.168. The weighted average remaining contractual life was 5.22 and 5.39 for the options outstanding and exercisable, respectively.

The fair value of each option award is estimated on the date of grant using the Black-Scholes-Merton option pricing model. The expected volatility is based on the historical volatilities of the common stock of comparable publicly traded companies based on the lack of relevant historical data regarding the volatility of its stock price on which to base a meaningful estimate of expected volatility. The expected term of options granted was determined in accordance with the “simplified approach” as the Company has limited, relevant, historical data on employee exercises and post-vesting employment termination behavior. The expected risk-free interest rate is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant. The financial statement effect of forfeitures is estimated at the time of grant and revised, if necessary, if the actual effect differs from those estimates. For option grants to employees and directors, the Company assigns a forfeiture factor of 0%. These factors could change in the future, affecting the determination of stock-based compensation expense in future periods. Utilizing these assumptions, the fair value is determined at the date of grant.

The table below illustrates the fair value per share determined by the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees:

Weighted-average fair value of options granted		$	0.171
Expected terms			3-10 years
Expected volatility			70 - 100	%
Risk-free interest rate			1.06 - 1.12	%
Dividend yield			-

The table below illustrates the fair value per share determined by the Black-Scholes-Merton option pricing model with the following assumptions used for valuing warrants granted to consultants:

Weighted-average fair value of options granted		$	0.091
Expected terms			5 - 6 years
Expected volatility			70 - 100	%
Risk-free interest rate			1.06 - 1.89	%
Dividend yield			-

Options to purchase 20,450,000 shares of common stock at a weighted average exercise price of $0.067 per share were outstanding at September 30, 2014, of that amount, 15,350,000 are exercisable at an average price of $0.038 per share.

As of September 30, 2014, there was $476,945 of total unrecognized compensation cost related to non-vested share-based compensation arrangements granted under the Plan. That cost is expected to be recognized over a weighted average period of 3.75 years.

The estimated aggregate pretax intrinsic value (the difference between the Company’s estimated stock price on the last day of the period ended September 30, 2014 and the exercise price, multiplied by the number of in-the-money options) is approximately $2,629,400. This amount changes based on the estimated fair value of the Company’s common stock.

Public Offering

On February 14, 2014, the SEC issued a notice of effectiveness of the Registration Statement filed by the Company to sell 10,000,000 shares of common stock at a public offering price of $0.50 per share. Accordingly, during the period ended September 30, 2014, the Company offset capitalized costs of $78,739 related to the fund raising efforts to paid-in capital.

LOSS_PER_SHARE

LOSS PER SHARE	9 Months Ended
LOSS PER SHARE	Sep. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Share [Text Block]	'
	NOTE 6 – LOSS PER SHARE

	There were no dilutive securities for the three and nine months ended September 30, 2014 and 2013. A total of 66,389,500 warrants and stock options were excluded from the calculation of diluted net loss per share for the three and nine months ended September 30, 2014, and 43,182,500 warrants and stock options were excluded from the calculation of diluted net loss per share for the three and nine months ended September 30, 2013, because they were anti-dilutive.

NONCASH_TRANSACTIONS

NON-CASH TRANSACTIONS	9 Months Ended
	Sep. 30, 2014
Non Cash Transactions [Abstract]	'
Non Cash Transactions [Text Block]	'
	NOTE 7 – NON-CASH TRANSACTIONS

	Non cash activities during the nine months ended September 30, 2014 are as follows:

		·	The Company issued 10,000 shares of its common stock valued at $2,090 in connection with promotional contract. (see Note 5).

		·	The Company issued 2,664,000 warrants $402,940 in connection with prepaid consulting services. (see Note 5).

		·	The Company offset capitalized registration statement costs to paid-in capital (see Note 5).

	Non cash activities during nine months ended September 30, 2013 are as follows:

		·	The Company issued 898,200 shares of its common stock valued at $186,736 in payment of the settlement of accounts payable and retainer fee.

		·	The Company issued warrants valued at $3,138 in connection with software development.

		·	The Company issued 850,000 shares of its common stock valued at $178,234 for consulting services to be performed from June 2013 to August 2015.

		·	The Company issued warrants valued at $23,400 in connection with consulting services to be performed from August 2013 to August 2015..

		·	The Company issued 282,583 shares of its common stock valued at $59,475 in connection with software development.

COMMITMENTS

COMMITMENTS	9 Months Ended
COMMITMENTS	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	NOTE 8 – COMMITMENTS

	Employment Agreement

	On August 3, 2010, the Company entered into a 5-year (“Term”) agreement with Bill Glaser for his services as Chief Executive Officer. The agreement was amended on March 15, 2011 to change his title from Chief Executive Officer to President and extended the term to March 15, 2016. Per the amendment to the agreement dated August 8, 2011, Mr. Glaser is compensated with an annual salary of $180,000, which was increased to $190,000 in 2013. Mr. Glaser’s annual salary is to increase to $250,000 in the event that either (i) Rowl raises an aggregate $5,000,000 in debt or equity financing after August 8, 2011 or (ii) Rowl recognizes $5,000,000 in cumulative gross revenues. The annual salary will increase to $360,000 in the event that either (i) Rowl raises an aggregate $10,000,000 in debt or equity financing after August 8, 2011 or (ii) Rowl recognizes $10,000,000 in cumulative gross revenues. In January 2014, the salary increased to $250,000 as the Company raised an aggregate of $5 million in equity financings. His agreement also provides for options to purchase 5,000,000 shares of common stock under the 2010 Stock Option, Deferred Stock and Restricted Stock Plan (the “Plan”) at an exercise price of $0.025 per share, of which 2,500,000 shares became exercisable on January 1, 2013 and the remainder of which will become exercisable on the following schedule: 500,000 shares at the beginning of each subsequent six (6) month period. The options expire 10 years after grant.

	In the event of a change of control of Rowl prior to the one (1) month anniversary of Mr. Glaser’s termination, Mr. Glaser will be due the greater of (i) the remainder of his annual salary during the Term or (ii) $250,000. All unvested stock options will become vested, and any unexercised stock options will be paid out as cash in the amount equal to the difference between the consideration paid to Rowl on a per share basis less the exercise price of the stock option, the value of which is multiplied to the number of options held by Mr. Glaser. In the event of Mr. Glaser’s termination without cause by Rowl, Mr. Glaser will be paid the lesser of (i) the remainder of his annual salary during the Term or (ii) one (1) year’s salary, and all stock options held by Mr. Glaser under the Plan will immediately vest in full and remain outstanding and exercisable until ten (10) years from the grant date.
	On September 13, 2010, the Company entered into a 5-year (“Term”) agreement with Fred E. Tannous for his services as Chief Financial Officer. The agreement was amended on March 15, 2011 to add the additional title of Chief Executive Officer and extended the term to March 15, 2016. Per the amendment to the agreement dated August 8, 2011, Mr. Tannous is compensated with an annual salary of $180,000, which was increased to $190,000 in 2013. Mr. Tannous’ annual salary is to increase to $250,000 in the event that either (i) Rowl raises an aggregate $5,000,000 in debt or equity financing after August 8, 2011 or (ii) Rowl recognizes $5,000,000 in cumulative gross revenues. The annual salary will increase to $360,000 in the event that either (i) Rowl raises an aggregate $10,000,000 in debt or equity financing after August 8, 2011 or (ii) Rowl recognizes $10,000,000 in cumulative gross revenues. In January 2014, the salary increased to $250,000 as the company raised an aggregate of $5 million in equity financings.

	Mr. Tannous was issued shares of Rowl’s common stock valued at $50,000, as a signing bonus. His agreement also provides for options to purchase 10,000,000 shares of common stock under the 2010 Stock Option, Deferred Stock and Restricted Stock Plan (the “Plan”) at an exercise price of $0.025 per share, of which 5,000,000 shares became exercisable on January 1, 2013 and the remainder of which will become exercisable on the following schedule: 1,000,000 shares at the beginning of each subsequent six (6) month period. The options expire 10 years after grant. For accepting the CEO position, Mr. Tannous received 4,000,000 restricted shares of common stock in March 2011, the fair value of the shares was determined to be $100,000.

	In the event of a change of control of Rowl prior to the one (1) month anniversary of Mr. Tannous’ termination, Mr. Tannous will be due the greater of (i) the remainder of his annual salary during the Term or (ii) $250,000. All unvested stock options will become vested, and any unexercised stock options will be paid out as cash in the amount equal to the difference between the consideration paid to Rowl on a per share basis less the exercise price of the stock option, the value of which is multiplied to the number of options held by Mr. Tannous.

	In the event of Mr. Tannous’ termination without cause by Rowl, Mr. Tannous will be paid the lesser of (i) the remainder of his annual salary during the Term or (ii) one (1) year’s salary, and all stock options held by Mr. Tannous under the Plan will immediately vest in full and remain outstanding and exercisable until ten (10) years from the grant date.
	The following table summarizes the Company’s minimum obligations in the event of an early termination under employment agreements as of September 30, 2014:

	Twelve months Ending September 30	Amount
	2015	$	500,000
	2016		199,000
	Total	$	699,000

	Lease Commitment

	Following is a summary of operating leases at September 30, 2014:

	Description of Property	Minimum Annual		Expiration Date	Renewal option
	Description of Property	Rental		Expiration Date	Renewal option
	Operations and admin facility #1	$	4,518	May-15	None
	Operations and admin facility #2		10,346	Nov-17	None
	Total	$	14,864

	Under the terms of the lease agreement the Company is also required to pay additional amount for operating expenses.

	Beginning August 1, 2014, the Company subleased its operations and admin facility #1 for $4,518 per month through May 2015. The Company received a deposit in connection with this sublease agreement for $13,553, which in included in accrued expenses and other current liabilities (see Note 3).

	The following table summarizes the Company’s future minimum lease payments for leases with initial terms in excess of one year, and for each of the next five years and in the aggregate, are:

	Twelve months Ending September 30	Amount
	2015	$	160,597
	2016		128,190
	2017		132,036
	Thereafter		22,610
	Total	$	443,433

VENDOR_SETTLEMENTS_AND_GAIN_ON

VENDOR SETTLEMENTS AND GAIN ON FORGIVENESS OF DEBT	9 Months Ended
VENDOR SETTLEMENTS AND GAIN ON FORGIVENESS OF DEBT	Sep. 30, 2014
Vendor Settlements And Gain On Forgiveness Of Debt [Abstract]	'
Vendor Settlements And Gain On Forgiveness Of Debt [Text Block]	'
	NOTE 9 – VENDOR SETTLEMENTS AND GAIN ON FORGIVENESS OF DEBT

	The Company has entered into arrangements with various professional service providers for amounts different than the liability recorded in the accounts payable. The Company's officers also forgave their deferred compensation during 2011. As a result of these transactions, the Company recorded gain (loss) on settlement and forgiveness of debt of $0 and $4,547 for the three and nine months ended September 30, 2014. The Company recorded gain (loss) on settlement and forgiveness of debt of $50,594 and $4,691 for the three and nine months ended September 30, 2013.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2014
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	NOTE 10 – SUBSEQUENT EVENTS

	The Company has evaluated subsequent events through November 14, 2014, the date which the financial statements were available to be issued. There were no additional subsequent events noted that would require adjustment to or disclosure in this financial statement

BASIS_OF_PRESENTATION_AND_SUMM1

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Internal Use Software, Policy [Policy Text Block]	'
	Software Development Costs - Research and development costs are charged to expense as incurred. However, the costs incurred for the development of computer software that will be sold, leased, or otherwise marketed are capitalized when technological feasibility has been established. These capitalized costs are subject to an ongoing assessment of recoverability based on anticipated future revenues and changes in hardware and software technologies. Amortization of capitalized software development costs begins when the product is available for general release to customer. Capitalized software costs shall be amortized on a product-by-product basis. The annual amortization shall be the greater of the amounts computed using the following: (a) the ratio that current gross revenues for a product bear to the total of current and anticipated future gross revenues for that product; and (b) the straight-line method over the remaining estimated economic life of the product including the period being reported on. As of September 30, 2014 and December 31, 2013, the Company had capitalized software development costs of $710,200 for the development of a location-based social networking mobile application. During the three and nine months ended September 30, 2014, the Company incurred research and development costs of $163,710 and $462,996; and $135,615 for the corresponding period in 2013.

	Amortization of capitalized software development costs began on September 4, 2014, when the product was released to customers. Amortization is computed using a straight-line method over the estimated useful life of 7 years. Amortization of for three and nine months ended September 30, 2014 was $8,455.

Earnings Per Share, Policy [Policy Text Block]	'
	Net Loss Per Share - The Company applies FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive.

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Stock Based Compensation - The Company applies FASB ASC 718, “Stock Compensation,” when recording stock based compensation. The fair value of each stock option award is estimated on the date of grant using the Black-Scholes option valuation model. Options granted expire from five through ten years from the date of grant. Stock based compensation expense in the amount of $97,600 and $338,156 was incurred for the three and nine months ended September 30, 2014, and $74,025 and $222,075 for the corresponding period in 2013.

	The Company accounts for stock issued to non-employees in accordance with the provisions of FASB ASC 505-50 “Equity Based Payments to Non-Employees”. FASB ASC 505-50 states that equity instruments that are issued in exchange for the receipt of goods or services should be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The measurement date occurs as of the earlier of (a) the date at which a performance commitment is reached or (b) absent a performance commitment, the date at which the performance necessary to earn the equity instruments is complete (that is, the vesting date).

	In accordance with the guidance, an asset acquired in exchange for the issuance of fully vested, non-forfeitable equity instruments should not be presented or classified as an offset to equity on the grantor’s balance sheet once the equity instrument is granted for accounting purposes. Accordingly, the Company has accounted for certain issuances as other assets in the accompanying condensed balance sheets.

New Accounting Pronouncements, Policy [Policy Text Block]	'
	New Accounting Pronouncements - In June 2014, the Financial Accounting Standards Board issued guidance related to financial statement presentation for development stage enterprises. The standard removes the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the standard eliminates the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The standard is effective for annual reporting periods beginning after December 15, 2014, and interim periods therein, with early adoption permitted. As a result, the Company adopted this standard as of September 30, 2014 and eliminated since inception information from our financial statement.

	In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 amends the guidance for revenue recognition to replace numerous, industry specific requirements and converges areas under this topic with those of the International Financial Reporting Standards. The ASU implements a five-step process for customer contract revenue recognition that focuses on transfer of control, as opposed to transfer of risk and rewards. The amendment also requires enhanced disclosures regarding the nature, amount, timing and uncertainty of revenues and cash flows from contracts with customers. Other major provisions include the capitalization and amortization of certain contract costs, ensuring the time value of money is considered in the transaction price, and allowing estimates of variable consideration to be recognized before contingencies are resolved in certain circumstances. The amendments in this ASU are effective for reporting periods beginning after December 15, 2016, and early adoption is prohibited. Entities can transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. We are currently assessing the impact the adoption of ASU 2014-09 will have on our consolidated financial statements and disclosures.

	In August 2014, the FASB issued ASU No. 2014-15, “Presentation of Financial Statements - Going Concern.” The amendments in this update provide guidance in U.S. GAAP about management's responsibilities to evaluate whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. The main provision of the amendments are for an entity's management, in connection with the preparation of financial statements, to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity's ability to continue as a going concern within one year after the date that the financial statements are issued. Management's evaluation should be based on relevant conditions and events that are known or reasonably knowable at the date the consolidated financial statements are issued. When management identifies conditions or events that raise substantial doubt about an entity's ability to continue as a going concern, the entity should disclose information that enables users of the consolidated financial statements to understand all of the following: (1) principal conditions or events that raised substantial doubt about the entity's ability to continue as a going concern (before consideration of management's plans); (2) management's evaluation of the significance of those conditions or events in relation to the entity's ability to meet its obligations; and (3) management's plans that alleviated substantial doubt about the entity's ability to continue as a going concern or management's plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity's ability to continue as a going concern. The amendments in this update are effective for interim and annual reporting periods after December 15, 2016 and early application is permitted. The Company is currently assessing this guidance for future implementation.

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	9 Months Ended
ACCRUED EXPENSES (Tables)	Sep. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'
	Accrued expenses consisted of the following:

		September 30,
		2014		December 31,
		(Unaudited)		2013

	Accrued Professional Fees	$	7,000	$	33,875
	Accrued Salaries and Related Expenses		54,892		25,710
	Sublease security deposit		13,553		-
	Liquidated Damages		47,000		47,000
	Total Accrued Liabilities	$	122,445	$	106,585

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
STOCKHOLDERS' EQUITY (Tables)	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	'
	The assumptions used in the Black-Scholes-Merton option pricing model are as follows:

	Risk-free interest rate	0.49%-1.34%
	Expected dividend yield	0	%
	Expected lives	2.5-4 years
	Expected volatility	70%-100%

Employee Stock Option [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	'
	The table below illustrates the fair value per share determined by the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees:

	Weighted-average fair value of options granted	$	0.171
	Expected terms		3-10 years
	Expected volatility		70 - 100	%
	Risk-free interest rate		1.06 - 1.12	%
	Dividend yield		-

Warrant [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Schedule of Share-based Compensation, Activity [Table Text Block]	'
	A summary of the Company’s warrant activity and related information for the nine months ended September 30, 2014 is as follows:

		Warrants			Weighted
					Average
					Exercise
					Price

	Outstanding at January 1, 2014		28,866,500		$	0.39
	Granted		17,073,000			0.44
	Exercised		-			-
	Forfeited/Expired		-			-
	Outstanding at September 30, 2014		45,939,500		$	0.41

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	'
	The table below illustrates the fair value per share determined by the Black-Scholes-Merton option pricing model with the following assumptions used for valuing warrants granted to consultants:

	Weighted-average fair value of options granted	$	0.091
	Expected terms		5 - 6 years
	Expected volatility		70 - 100	%
	Risk-free interest rate		1.06 - 1.89	%
	Dividend yield		-

COMMITMENTS_Tables

COMMITMENTS (Tables)	9 Months Ended
COMMITMENTS (Tables)	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Summary of the Company's minimum obligations under employment agreements [Table Text Block]	'
	The following table summarizes the Company’s minimum obligations in the event of an early termination under employment agreements as of September 30, 2014:

	Twelve months Ending September 30	Amount
	2015	$	500,000
	2016		199,000
	Total	$	699,000

Operating Leases of Lessee Disclosure [Table Text Block]	'
	Following is a summary of operating leases at September 30, 2014:

	Description of Property	Minimum Annual		Expiration Date	Renewal option
	Description of Property	Rental		Expiration Date	Renewal option
	Operations and admin facility #1	$	4,518	May-15	None
	Operations and admin facility #2		10,346	Nov-17	None
	Total	$	14,864

Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
	The following table summarizes the Company’s future minimum lease payments for leases with initial terms in excess of one year, and for each of the next five years and in the aggregate, are:

	Twelve months Ending September 30	Amount
	2015	$	160,597
	2016		128,190
	2017		132,036
	Thereafter		22,610
	Total	$	443,433

BASIS_OF_PRESENTATION_AND_SUMM2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) (USD $)	0 Months Ended	3 Months Ended		9 Months Ended
	Aug. 09, 2010	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Summary Of Significant Accounting Policies Textual [Line Items]	'	'	'	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	10,558,896	'	'	'	'	'
Capitalized Computer Software, Net	'	$701,745	'	$701,745	'	$710,200
Research and Development Expense	'	163,710	135,615	462,996	135,615	'
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	'	'	'	'10 years	'	'
Share-based Compensation	'	97,600	74,025	338,156	222,075	'
Amortization of Intangible Assets	'	$8,455	'	$8,455	'	'
Finite-Lived Intangible Asset, Useful Life	'	'	'	'7 years	'	'

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Accounts Payable And Accrued Liabilities Current [Line Items]	'	'
Accrued Professional Fees	$7,000	$33,875
Accrued Salaries and Related Expenses	54,892	25,710
Sublease security deposit	13,553	0
Liquidated Damages	47,000	47,000
Total Accrued Liabilities	$122,445	$106,585

LEGAL_SETTLEMENT_PAYABLE_Detai

LEGAL SETTLEMENT PAYABLE (Details Textual) (USD $)	0 Months Ended	1 Months Ended	9 Months Ended
LEGAL SETTLEMENT PAYABLE (Details Textual) (USD $)	Dec. 15, 2011	Nov. 30, 2011	Sep. 30, 2014	Dec. 31, 2013
Legal Settlement Payable Textual [Line Items]	'	'	'	'
Litigation Settlement, Amount	'	$275,000	'	'
Payments for Legal Settlements	50,000	'	'	'
Periodic payment of remainder amount under legal settlements through December 7, 2014	'	'	6,250	'
Legal Settlement Liabilities Current And Noncurrent	'	'	$12,500	$68,750

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (Warrant [Member])	9 Months Ended
STOCKHOLDERS' EQUITY (Details) (Warrant [Member])	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Risk-free interest rate, Minimum	0.49%
Risk-free interest rate, Maximum	1.34%
Expected dividend yield	0.00%
Minimum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected volatility	70.00%
Expected lives	'2 years 6 months
Maximum [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected volatility	100.00%
Expected lives	'4 years

STOCKHOLDERS_EQUITY_Details_1

STOCKHOLDERS' EQUITY (Details 1) (Warrant [Member], USD $)	9 Months Ended
STOCKHOLDERS' EQUITY (Details 1) (Warrant [Member], USD $)	Sep. 30, 2014
Warrant [Member]	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Warrants, Outstanding at the beginning of year	28,866,500
Warrants, Granted	17,073,000
Warrants, Exercised	0
Warrants, Forfeited/Expired	0
Warrants, Outstanding at the end of period	45,939,500
Weighted Average Exercise Price, Outstanding at the beginning of period	$0.39
Weighted Average Exercise Price, Granted	$0.44
Weighted Average Exercise Price, Exercised	$0
Weighted Average Exercise Price, Forfeited/Expired	$0
Weighted Average Exercise Price, Outstanding at the end of period	$0.41

STOCKHOLDERS_EQUITY_Details_2

STOCKHOLDERS' EQUITY (Details 2) (USD $)	9 Months Ended
STOCKHOLDERS' EQUITY (Details 2) (USD $)	Sep. 30, 2014
Warrant [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Weighted-average fair value of options granted	$0.09
Dividend yield	0.00%
Warrant [Member] \| Minimum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Expected terms	'5 years
Expected volatility	70.00%
Risk-free interest rate	1.06%
Warrant [Member] \| Maximum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Expected terms	'6 years
Expected volatility	100.00%
Risk-free interest rate	1.89%
Employee Stock Option [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Weighted-average fair value of options granted	$0.17
Dividend yield	0.00%
Employee Stock Option [Member] \| Minimum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Expected terms	'3 years
Expected volatility	70.00%
Risk-free interest rate	1.06%
Employee Stock Option [Member] \| Maximum [Member]	'
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]	'
Expected terms	'10 years
Expected volatility	100.00%
Risk-free interest rate	1.12%

STOCKHOLDERS_EQUITY_Details_Te

STOCKHOLDERS' EQUITY (Details Textual) (USD $)

1 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

Oct. 31, 2013

Aug. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2012

Sep. 30, 2014

Mar. 26, 2014

Sep. 30, 2014

Dec. 31, 2010

Sep. 30, 2014

Dec. 31, 2013

Feb. 01, 2014

Jul. 22, 2014

Aug. 22, 2014

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Employee Stock Option [Member]

Employee Stock Option One [Member]

Employee Stock Option Two [Member]

Minimum [Member]

Maximum [Member]

Series A Preferred Stock [Member]

Series B Preferred Stock [Member]

Two Thousand Ten Stock Option Plan [Member]

Private Placement [Member]

Warrant [Member]

Preferred Stock [Member]

Common Stock [Member]

Software Development Agreement [Member]

Consulting Agreement [Member]

Marketing Agreement [Member]

Private Placement [Member]

Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]

Number Of Common Stock Sale In Private Placement

18,000,000

2,000,000

13,346,500

Fair Value Of Warrants

$12,625

$402,940

$161,336

$546,733

Proceeds from Issuance of Private Placement

3,421,000

Stock Issued During Period, Shares, Issued for Services

1,010,012

Stock Issued During Period, Value, Issued for Services

211,117

Preferred Stock, Shares Authorized

50,000,000

3,210,000

Preferred Stock, Par or Stated Value Per Share

$0.00

Preferred Stock, Dividend Rate, Percentage

8.00%

Preferred Stock, Liquidation Preference Per Share

$0.50

Private Placement Of Series Convertible Preferred Stock

802,500

Liquidated Damages Description

'the Company was required to pay each investor monthly liquidated damages equal to 1.0% of the investment amount subscribed for by such investor (capped at 12%) until the registration statement is filed

Liquidated Damages

47,000

Preferred Stock Conversion To Common Stock

69.00%

Fair Value Of Preferred Stock Issuance Officers Compensation

2,000

Conversion of Stock, Description

'converted into 103%

Common Stock, Voting Rights

'The holders of Series B Preferred Stock are entitled to the equivalent of 100 votes of common stock for each share of Series B Preferred stock held.

Warrants Issued

125,000

2,664,000

1,000,000

13,284,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$0.01

$0.75

$0.25

$0.50

Warrant Vesting Term Description

'The warrant vests over 3 years as follows (a) 20,000 shares after 6 months (b) remaining at the rate of 10,500 shares at the end of every three months, thereafter.

'The warrant vests over 2 years, beginning in October 2014, as follows: (a) 250,000 shares after six months (b) remaining at the rate of 181,250 shares at the end of every three months, thereafter.

Term Of Warrants

'5 years

'10 years

Stock Issued During Period, Shares, Conversion of Units

45,939,500

Description Of Common Shares Reserved For Issuance

'total number of shares of common stock reserved for issuance was reduced to 15,000,000 shares, subject to annual increases of up to an amount equal to 15% of the outstanding fully-diluted shares of common stock of the Company, and any such increase cannot be made until the fully diluted shares of common stock outstanding exceeds 100,000,000 shares.

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized

476,945

Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition

'3 years 9 months

Fair Value Of Common Stock And Warrants

546,733

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value

2,629,400

Description Of Registration Statement

'On February 14, 2014, the SEC issued a notice of effectiveness of the Registration Statement filed by the Company to sell 10,000,000 shares of common stock at a public offering price of $0.50 per share. Accordingly, during the period ended September 30, 2014, the Company offset capitalized costs of $78,739 related to the fund raising efforts to paid-in capital.

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross

3,000,000

2,750,000

100,000

17,073,000

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant

20,450,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value

$0.07

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number

15,350,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price

$0.04

Option to Purchase of Common Stock

5,850,000

Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Forfeiture Factor Rate

0.00%

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price

$0.10

$0.25

$0.40

$0.44

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price

$0.17

$0.41

$0.39

Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period

'10 years

'5 years

Share-based Compensation Arrangement by Share-based Payment Award, Terms of Award

'Vesting of the options is through December 2016

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term

'5 years 2 months 19 days

Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Remaining Contractual Term

'5 years 4 months 20 days

Capitalized Costs, Asset Retirement Costs

78,739

Issuance Of Common Stock For Software Development Services Share

226,966

Issuance Of Common Stock For Software Development Services Value

47,444

Issuance Of Common Stock For Promotional Contract Share

10,000

Issuance Of Common Stock For Promotional Contract Value

$2,090

Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period

2,500,000

LOSS_PER_SHARE_Details_Textual

LOSS PER SHARE (Details Textual) (Warrant and Stock Options [Member])	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Warrant and Stock Options [Member]	'	'	'	'
Loss Per Share Textual [Line Items]	'	'	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	66,389,500	43,182,500	66,389,500	43,182,500

NONCASH_TRANSACTIONS_Details_T

NON-CASH TRANSACTIONS (Details Textual) (USD $)	9 Months Ended	12 Months Ended	9 Months Ended				12 Months Ended	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
			Warrant [Member]	Warrant [Member]	Warrant [Member]	Common Stock [Member]	Common Stock [Member]	Common Stock [Member]	Common Stock [Member]	Common Stock [Member]
			Consulting Services [Member]	Software Development Services [Member]	Prepaid Consulting Services [Member]			Consulting Services [Member]	Software Development Services [Member]	Settlement of Accounts Payable and Retainer Fee [Member]
Class of Stock [Line Items]	'	'	'	'	'	'	'	'	'	'
Stock Issued During Period, Shares, Issued for Services	'	'	23,400	'	2,664,000	'	'	850,000	'	'
Stock Issued During Period, Value, Issued for Services	'	'	'	$3,138	$402,940	'	'	$178,234	'	'
Stock Issued During Period, Shares, New Issues	'	'	'	'	'	13,346,500	7,776,500	'	282,583	898,200
Stock Issued During Period, Value, New Issues	2,874,267	1,621,808	'	'	'	13,347	7,777	'	59,475	186,736
Common Stock Issued During Period Value In Payment Of Settlement Of Accounts Payable	$10,000	'	'	'	'	'	'	'	'	'
Common Stock Issued During Period Shares In Payment Of Settlement Of Accounts Payable	2,090	'	'	'	'	'	'	'	'	'

COMMITMENTS_Details

COMMITMENTS (Details) (Employment Agreement [Member], USD $)	Sep. 30, 2014
Employment Agreement [Member]	'
Contractual Obligation Fiscal Year Maturity [Line Items]	'
2015	$500,000
2016	199,000
Total	$699,000

COMMITMENTS_Details_1

COMMITMENTS (Details 1) (USD $)	9 Months Ended
COMMITMENTS (Details 1) (USD $)	Sep. 30, 2014
Operating Leases, Minimum Annual Rental	$14,864
Facility One [Member]	'
Operating Leases, Minimum Annual Rental	4,518
Lease Expiration Date	31-May-15
Facility Two [Member]	'
Operating Leases, Minimum Annual Rental	$10,346
Lease Expiration Date	30-Nov-17

COMMITMENTS_Details_2

COMMITMENTS (Details 2) (USD $)	Sep. 30, 2014
2015	$160,597
2016	128,190
2017	132,036
Thereafter	22,610
Total	$443,433

COMMITMENTS_Details_Textual

COMMITMENTS (Details Textual) (USD $)

1 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

Jan. 31, 2014

Sep. 30, 2014

Dec. 31, 2013

Aug. 31, 2010

Aug. 03, 2010

Sep. 13, 2010

Mar. 31, 2011

Sep. 30, 2010

Sep. 13, 2010

Sep. 30, 2010

Bill Glaser [Member]

Fred E Tannous [Member]

Condition 1 [Member]

Condition 2 [Member]

Plan [Member]

Condition 1 [Member]

Condition 2 [Member]

Plan [Member]

Contractual Obligation Fiscal Year Maturity [Line Items]

Term Of Agreement

'5 years

Annual salary

$180,000

Agreement Amended Date

15-Mar-11

15-Mar-16

15-Mar-11

Increased Annual Salary

250,000

190,000

Amount Raised In Debt Or Equity Financing

5,000,000

Common Stock, Value, Issued

79,574

64,980

50,000

Common stock purchased through exercise of options

5,000,000

10,000,000

Exercise price of options

$0.03

Number of shares exercisable under agreement

15,350,000

2,500,000

5,000,000

Number of shares exercisable at the end of each subsequent period

500,000

1,000,000

Option Expiration Period After Grant

'10 years

Condition Of Termination

'In the event of a change of control of Rowl prior to the one (1) month anniversary of Mr. Glaser’s termination, Mr. Glaser will be due the greater of (i) the remainder of his annual salary during the Term or (ii) $250,000.

'In the event of a change of control of Rowl prior to the one (1) month anniversary of Mr. Glasers termination, Mr. Glaser will be due the greater of (i) the remainder of his annual salary during the Term or (ii) $250,000.

Condition of termination by company without Cause

'Mr. Glaser will be paid the lesser of (i) the remainder of his annual salary during the Term or (ii) one (1) years salary, and all stock options held by Mr. Glaser under the Plan will immediately vest in full and remain outstanding and exercisable until ten (10) years from the grant date.

'Mr. Tannous termination without cause by Rowl, Mr. Tannous will be paid the lesser of (i) the remainder of his annual salary during the Term or (ii) one (1) years salary, and all stock options held by Mr. Tannous under the Plan will immediately vest in full and remain outstanding and exercisable until ten (10) years from the grant date.

Restricted Shares Of Common Stock

'4,000,000

Fair Value Of Restricted Shares Of Common Stock

$100,000

Description For Increase In Annual Salary Under Conditions

'Mr. Glasers annual salary is to increase to $250,000 in the event that either (i) Rowl raises an aggregate $5,000,000 in debt or equity financing after August 8, 2011 or (ii) Rowl recognizes $5,000,000 in cumulative gross revenues.

'The annual salary will increase to $360,000 in the event that either (i) Rowl raises an aggregate $10,000,000 in debt or equity financing after August 8, 2011 or (ii) Rowl recognizes $10,000,000 in cumulative gross revenues.

'Mr. Tannous annual salary is to increase to $250,000 in the event that either (i) Rowl raises an aggregate $5,000,000 in debt or equity financing after August 8, 2011 or (ii) Rowl recognizes $5,000,000 in cumulative gross revenues.

VENDOR_SETTLEMENTS_AND_GAIN_ON1

VENDOR SETTLEMENTS AND GAIN ON FORGIVENESS OF DEBT (Details Textual) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Vendor Settlements And Gain On Forgiveness Of Debt [Line Items]	'	'	'	'
Gains (Losses) on Extinguishment of Debt	$0	$50,594	$4,547	$4,691