SharpSpring (SHSP) 10-Q 14 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	5-May-14
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Entity Registrant Name	'SMTP, Inc.	'
Entity Central Index Key	'0001506439	'
Current Fiscal Year End Date	'--12-31	'
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Shares Outstanding	'	5,015,931

BALANCE_SHEETS

BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Assets	'	'
Cash and cash equivalents	$11,810,650	$1,731,243
Accounts receivable	38,683	25,024
Deferred income taxes	204,269	183,435
Income taxes receivable	184,333	'
Other current assets	88,720	116,522
Total current assets	12,326,655	2,056,224
Property and equipment, net of accumulated depreciation of $175,371 and $145,261	297,232	327,342
Deferred income taxes	60,280	50,099
Deposits	29,995	29,995
Total assets	12,714,162	2,463,660
Liabilities and Shareholders' Equity	'	'
Deferred revenue	367,962	334,328
Income taxes payable	'	144,280
Allowance for refunds and chargebacks	2,442	2,965
Accrued expenses and other current liabilities	110,441	106,748
Total current liabilities	480,845	588,321
Shareholders' equity:	'	'
Preferred stock, $0.001 par value, 5,000,000 shares authorized, no shares issued or outstanding at March 31, 2014 and December 31, 2013	'	'
Common stock, $0.001 par value, 50,000,000 shares authorized, 5,015,916 and 3,127,598 shares issued and outstanding at March 31, 2014 and December 31, 2013, respectively	5,015	3,126
Additional paid in capital	12,228,302	2,241,749
Accumulated deficit	'	-369,536
Total shareholders' equity	12,233,317	1,875,339
Total liabilities and shareholders' equity	$12,714,162	$2,463,660

BALANCE_SHEETS_Parenthetical

BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
BALANCE SHEETS [Abstract]	'	'
Property and equipment, accumulated depreciation	$175,371	$145,261
Preferred Stock, par value per share	$0.00	$0.00
Preferred Stock, shares authorized	5,000,000	5,000,000
Preferred Stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common shares, par value per share	$0.00	$0.00
Common shares, shares authorized	50,000,000	50,000,000
Common shares, shares issued	5,015,916	3,127,598
Common shares, shares outstanding	5,015,916	3,127,598

STATEMENTS_OF_OPERATIONS

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
STATEMENTS OF OPERATIONS [Abstract]	'	'
Net revenue	$1,490,054	$1,369,438
Cost of services	288,370	274,558
Gross profit	1,201,684	1,094,880
Operating expenses:	'	'
Sales and marketing	148,672	202,767
General and administrative	583,764	466,293
Research and development	77,111	52,532
Total operating expenses	809,547	721,592
Income before income taxes	392,137	373,288
Provision for income tax	168,765	147,718
Net income	$223,372	$225,570
Net income per share:	'	'
Basic	$0.05	$0.08
Diluted	$0.05	$0.07
Weighted average common shares outstanding:	'	'
Basic	4,239,363	2,958,113
Diluted	4,302,443	3,194,072

STATEMENTS_OF_CASH_FLOWS

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income (loss)	$223,372	$225,570
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	30,110	17,587
Excess tax benefits from share-based payment arrangements	-83,775	3,171
Non-cash stock compensation	156,052	247,127
Allowance for refunds and chargebacks	-523	'
Deferred income taxes	-31,015	-23,310
Changes in assets and liabilities:	'	'
Accounts receivable	-13,659	-13,128
Other assets	27,802	23,567
Net change income taxes payable	-244,838	-67,214
Accrued expenses and other current liabilities	3,693	30,943
Deferred revenue	33,634	-21,565
Net cash provided by operating activities	100,853	422,748
Cash flows from investing activities	'	'
Purchases of property and equipment	'	-241,948
Net cash used in investing activities	'	-241,948
Cash flows provided by (used in) financing activities:	'	'
Dividends to shareholders	-601,766	-266,002
Proceeds from issuance of common stock	10,507,427	3,624
Excess tax benefits from share-based payment arrangements	72,893	'
Net cash flows provided by (used in) financing activities	9,978,554	-262,378
Change in cash and cash equivalents	10,079,407	-81,578
Cash and cash equivalents, beginning of period	1,731,243	784,001
Cash and cash equivalents, end of period	11,810,650	702,423
Supplemental cash flow disclosures:	'	'
Cash paid for income taxes	$455,500	$235,000

Organization

Organization	3 Months Ended
	Mar. 31, 2014
Organization [Abstract]	'
Organization	'
	Note 1:  Organization
	Background
	The Company was incorporated in Massachusetts on October 14, 1998 as EMUmail, Inc. and changed its name on April 1, 2010 to SMTP.com, Inc.  On November 23, 2010, the Company changed the domicile of the Company from a Massachusetts corporation to a Delaware corporation The Company focuses on the execution of email delivery for marketing and enterprise application customers.  The Company has customers for both corporate and personal email delivery. The Company's services are marketed directly by the Company and through reseller partners.
	On December 26, 2013, the Company filed a Certificate of Amendment to its Certificate of Incorporation (the "Certificate of Amendment"), with the Secretary of State of the State of Delaware, to effect a 1-for-5 reverse stock split of its common stock (the "Reverse Stock Split"). As a result of the Reverse Stock Split, every five shares of the Company's pre-Reverse Stock Split common stock was combined and reclassified into one share of its common stock. All data for common stock, options and warrants have been adjusted to reflect the 1-for-5 reverse stock split for all periods presented. In addition, all common stock prices, and per share data for all periods presented have been adjusted to reflect the 1-for-5 reverse stock split.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Summary of Significant Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	Note 2: Summary of Significant Accounting Policies
	Basis of Presentation
	In the opinion of management, the accompanying unaudited financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the financial statements and the accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2013 filed with the SEC on March 31, 2014. The accounting policies are described in the "Notes to Financial Statements" in the 2013 Annual Report on Form 10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the operating results for the full year or for any other subsequent interim period.
	Certain reclassifications have been made to prior period reported amounts to conform to current year presentation.
	Credit card fees of $50,115 were reclassified from cost of services to general and administrative expenses for the three months ended March 31, 2013.
	Fair Value of Financial Instruments
	U.S. GAAP establishes a fair value hierarchy which has three levels based on the reliability of the inputs to determine the fair value. These levels include: Level 1, defined as inputs such as unadjusted quoted prices in active markets for identical assets or liabilities; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs for use when little or no market data exists, therefore requiring an entity to develop its own assumptions.
	The Company's financial instruments consist of cash, accounts receivable, deposits and accounts payable. The carrying amount of cash, accounts receivable and accounts payable approximates fair value because of the short-term nature of these items.
	Income Taxes
	Provision for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB ASC 740, Accounting for Income Taxes. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance is established to reduce deferred tax assets if it is more likely than not that a deferred tax asset will not be realized.
	The Company applies the authoritative guidance in accounting for uncertainty in income taxes recognized in the financial statements. This guidance prescribes a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed "more-likely-than-not" to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions taken by the Company on its tax returns. Tax years subsequent to 2010 remain open to examination by U.S. federal and state tax jurisdictions.
	In determining the quarterly provision for income taxes, the Company uses an estimated annual effective tax rate, statutory tax rates and tax planning opportunities available to the Company in the jurisdictions in which it operates.  This includes recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns to the extent pervasive evidence exists that they will be realized in future periods. The deferred tax balances are adjusted to reflect tax rates by tax jurisdiction, based on currently enacted tax laws, which are expected to be in effect in the years in which the temporary differences are expected to reverse. In accordance with the Company's income tax policy, significant or unusual items are separately recognized in the quarter in which they occur.
	Property and Equipment
	Property and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful life of the assets. Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is credited or charged to operations. Repairs and maintenance costs are expensed as incurred.
	In 2011 the Company paid $100,000 to a third party for a software license which has been categorized as software within property and equipment. The license is depreciated over its expected useful life on the straight-line method over five (5) years. The license was placed into service in August 2012.
	Property and equipment is as follows:
			March 31,			December 31,
			2014			2013
	Property and equipment, net:
	Leasehold improvements		$	16,245		$	16,245
	Furniture and fixtures			13,619			13,619
	Computer equipment and software			427,286			427,286
	Construction in progress			15,453			15,453
	Total			472,603			472,603
	Less: Accumulated depreciation			(175,371	)		(145,261	)
			$	297,232		$	327,342
	Estimated useful lives are as follows:
	Computing equipment	3 years
	Software	3 - 5 years
	Revenue Recognition
	The Company recognizes revenue from its services when it is probable that the economic benefits associated with the transactions will flow to the Company and the amount of revenue can be measured reliably. This is normally demonstrated when: (i) persuasive evidence of an arrangement exists; (ii) the fee is fixed or determinable; (iii) performance of service has been delivered; and (iv) collection is reasonably assured.
	The Company provides Internet-based services to facilitate email delivery. The Company's services are offered over various contractual periods for a fixed fee that varies based on a maximum volume of transactions. Revenues are typically paid by clients via credit card, check or wire payments at the inception of the contractual period. Revenue is recognized on a straight-line basis over the contractual period.
	The Company offers refunds on a pro-rata basis at any time during the contractual period. The Company also experiences credit card chargebacks relating to cardholder disputes that are commonly experienced by businesses that accept credit cards. The Company makes estimates for refunds and credit card chargebacks based on historical experience.
	Deferred Revenue
	The Company's customers pay for services in advance on a periodic basis (such as monthly, quarterly, annually, or bi-annually). Deferred revenue consists of payments received in advance of the Company's providing the services. Deferred revenues are amortized on a straight-line basis in connection with the contractual period. Deferred revenues are computed on an estimated basis.
	Concentration of Credit Risk and Significant Customers
	Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash, cash equivalents. At March 31, 2014 and December 31, 2013, the Company had cash balances at financial institutions that exceed federally insured limits. The Company maintains its cash balances with accredited financial institutions. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships.
	For the periods ended March 31, 2014, and 2013, there were no customers that accounted for more than 10% of total revenue.
	Cost of Services
	Cost of services consists primarily of the direct labor costs, software costs, and fees paid to resellers of the Company's product.
	Credit Card Processing Fees
	Credit card processing fees are included as a component of general and administrative expenses and are expensed as incurred.
	Advertising Costs
	The Company expenses advertising costs as incurred.
	Research and Development costs
	Research and development cost are charged to expenses when incurred and include salaries and related cost of personnel engaged in research and development activities.
	Net Income Per Share
	Basic net income per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period.
	Recently Issued Accounting Standards
	The Company has reviewed all recently issued, but not effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will cause a material impact on its financial condition or the result of its operation.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies [Abstract]	'
Commitments and Contingencies	'
	Note 3:  Commitments and Contingencies
	Litigation
	The Company may from time to time be involved in legal proceedings arising from the normal course of business.
	We are not a party to any litigation of a material nature. In October 2013, we received a notification from RPost Holdings, Inc. whereby RPost Holdings, Inc. claims that we are infringing on their patent rights with certain of our products and services. Although we remain in the investigative stages of the merit to this claim, we believe that our Company and other companies were practicing the technology that RPost claims its patents cover before the first priority date of RPost's patents. On that basis, we believe that the patents cannot cover our technology and remain valid. To our knowledge, we have not been named in any proceeding with respect to this matter.
	Operating Leases and Service Contracts
	The Company rents its facilities on a month-to-month or quarter-to-quarter basis. Most of its service contracts are also on a month-to-month basis. However, the Company entered into several non-cancelable service contracts in, 2013.  Future minimum payments under non-cancelable service contracts are as follows as of March 31:
	2014		4,248
	2015		-
	2016		-
	2017		-
	2018		-
	Thereafter		-
		$	4,248
	Restructuring of Executive Team
	On January 13, 2014 the Company's Board of Directors appointed Lewis Moorehead to serve as the Company's Chief Financial Officer and principal financial officer commencing on January 14, 2014. Mr. Moorehead was engaged as a part time employee. As the Company's Chief Financial Officer, Mr. Moorehead took responsibility for ensuring the long-term financial health of the Company, overseeing the Company's accounting and audits, and such other duties that are customarily the responsibilities of a chief financial officer.
	In exchange for serving as the Company's Chief Financial Officer, Mr. Moorehead was offered as compensation a base salary of $4,333 per month and an option to purchase up to 60,000 shares of the Company's common stock at an exercise price of $7.50 per share. The options were scheduled to vest over a period of four years with 1,250 options vesting each month over the four year period. All of the options expire on January 12, 2024, subject to earlier expiration in certain circumstances. The option grant was made pursuant to the Company's 2010 Employee Stock Plan and subject to the terms of the Plan's standard incentive stock option agreement.
	On January 13, 2014, upon the appointment of Mr. Moorehead as the Company's Chief Financial Officer, the Company's Board of Directors removed Alena Chuprakova as the Company's principal financial officer. Ms. Chuprakova continues to serve as the Company's Treasurer, and her title was changed from Comptroller to Controller.
	On March 17, 2014, the Company initiated a restructuring of certain senior positions. The part-time CFO role and part-time Vice President of Innovation Roles were eliminated, with an intent to retain a full time CFO/COO, a full time Vice President of Engineering and a full time Product Manager. On March 17, 2014, Lewis Moorehead resigned his position as the Company's Chief Financial Officer and is no longer an employee of our Company. Upon the resignation of Mr. Moorehead as the Company's Chief Financial Officer, the Company's Board of Directors appointed Alena Chuprakova, the Company's Treasurer and Controller, to serve as the Company's interim principal financial officer. On March 18, 2014 Paul Parisi resigned his position as Vice President of Innovation and is no longer an employee of our Company.
	Appointment of New Directors
	On January 13, 2014 the Board of Directors appointed Jonathan M. Strimling, the Company's current Chief Executive Officer, and David A. Buckel, to the Board of Directors to fill two newly created directorships on the Board of Directors. Each of Mr. Strimling and Mr. Buckel accepted their appointment to the Board of Directors on that same date and each of them shall serve as a member of the Board of Directors until the Company's next annual stockholder's meeting or until their earlier resignation or removal.
	Mr. Buckel was named to the following Board of Directors committees: Audit Committee, Nominating and Corporate Governance Committee, and Compensation Committee. Also, Mr. Buckel has been named chairman of the Audit Committee.
	In exchange for serving on the Board of Directors as an independent director, Mr. Buckel shall receive an annual stipend equal to $10,000, payable in quarterly increments of $2,500 per quarter, payable in cash or in shares of Company stock, as shall be determined by the Board of Directors, payable at the end of each full quarter served. Additionally, Mr. Buckel shall be issued an option to purchase up to 16,000 shares of the Company's common stock at an exercise price of $7.50 per share, to be issued from the Company's 2010 Employee Stock Plan. The options shall vest over a period of four years as follows: 1,000 options shall vest quarterly over the four year period. All of the options expire on January 12, 2024, subject to earlier expiration in certain circumstances. Mr. Strimling shall receive no additional compensation for serving on the Board of Directors.

Asset_Purchase_Agreement

Asset Purchase Agreement	3 Months Ended
	Mar. 31, 2014
Asset Purchase Agreement [Abstract]	'
Asset Purchase Agreement	'
	Note 4:  Asset Purchase Agreement
	On January 9, 2013 the Company entered into an asset purchase agreement ("Asset Purchase Agreement") with Oktet Bilişim Danışmanlık Organizayon Reklamcılık Limited Şirketi, a Turkish corporation ("Octeth"). Pursuant to the Asset Purchase Agreement, the registrant acquired from Octeth certain tangible assets, including servers and devices, intangible assets related to PreviewMyEmail.com, along with customer and co-location contracts, in exchange for $160,000 cash. This asset purchase agreement did not constitute a business combination for which purchase accounting would apply and therefore the purchase price was allocated to the assets required based on their estimated fair value.

Shareholders_Equity

Shareholders' Equity	3 Months Ended
	Mar. 31, 2014
Shareholders' Equity [Abstract]	'
Shareholders' Equity	'
	Note 5:  Shareholders' Equity
	During 2012, the Company paid $386,563 of dividends in excess of retained earnings which created an accumulated deficit of $386,563 as of December 31, 2012 in the statement of Stockholders' equity. According to SAB Topic 3.C. Question 1, for SEC registrants, if an accumulated deficit exists, the charge for dividends paid should be to additional paid in capital. In order to correct the error, the Company reclassified $386,563 of dividends from accumulated deficit to additional paid in capital for the three month period ended March 31, 2014. Management has concluded that the error pertaining to the presentation of dividends would not require an adjustment retrospectively to the financial statements of the form 10 - K for the years ended December 31, 2013 and 2012. The correction of the error has no impact on the historical net income, total equity, total assets and total liabilities.  The misstatement was not intentional by management and did not conceal any unlawful transactions. It was only a reclassification within the statement of stockholders' equity.
	For the three months ending March 31, 2014 and 2013, the Company paid quarterly dividends of $601,766 and $266,002, respectively.
	On December 26, 2013, the Company filed with the Securities Exchange Commission a Form S-1 registration statement. Pursuant to the Form S-1, the Company registered and sold 1,840,000 shares of common stock, $0.001 par value, in exchange for $11,500,000 in gross proceeds. The S-1 became effective on January 30, 2014.
	In connection with the S-1, the Company issued 80,000 warrants to purchase common stock at an exercise price of $7.81 per share with a term of 5 years in exchange for professional services. The warrants are exercisable after January 30, 2015.  As these warrants were issued in connection with an equity transaction, there was no expense recognized.
	In February 2014, 47,567 stock options were exercised at a price of $1.25 per share with total proceeds to the Company of $59,460 cash.
	In February 2014, the Company issued a total of 750 shares of the Company's common stock to the directors.

Net_Income_Per_Share

Net Income Per Share	3 Months Ended
	Mar. 31, 2014
Net Income Per Share [Abstract]	'
Net Income Per Share	'
	Note 6: Net Income Per Share
	Computation of net income per share is as follows:
		Three Months Ended
		March 31,
		2014		2013
	Net income attributable to SMTP.com	$	223,372	$	225,570
	Basic weighted average common shares outstanding		4,239,363		2,958,113
	Add incremental shares for:
	Warrants		32,778		17,292
	Stock options		30,302		218,667
	Diluted weighted average common shares outstanding		4,302,443		3,194,072
	Net income per share:
	Basic	$	0.05	$	0.08
	Diluted	$	0.05	$	0.07

StockBased_Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2014
Stock-Based Compensation [Abstract]	'
Stock-Based Compensation	'
	Note 7:  Stock-Based Compensation
	From time to time, the Company grants stock option awards to officers and employees under the 2010 Stock Incentive Plan ("the Plan") which, as amended, provides us with the ability to issue options on up to 1,000,000 common shares. At March 31, 2014, the Company had 566,590 outstanding options issued under the plan.
	Such awards are valued based on the grant date fair value of the instruments, net of estimated forfeitures, using a Black-Scholes option pricing model with the following assumptions:
		Three Months Ended
		March 31,
		2014			2013
	Volatility		73	%		-
	Risk-free interest rate		1.93	%		-
	Expected term		6.25			-
	The volatility used was based on historical volatility of similar sized companies due to lack of historical data of the Company's stock price. The risk free interest rate was determined based on treasury securities with maturities equal to the expected term of the underlying award. The expected term was determined based on the simplified method outlined in Staff Accounting Bulletin No. 110.
	Stock option awards are expensed on a straight-line basis over the requisite service period.  The Company recognized expense of $151,052 and $36,029, for the three months ended March 31, 2014 and March 31, 2013, respectively. At March 31, 2014, future stock compensation expense (net of estimated forfeitures) not yet recognized was $900,645 and will be recognized over a weighted average remaining vesting period of 3.16 years.  The following summarizes stock option activity for the three months ended March 31, 2014:
									Weighted
					Weighted		Weighted		Average
					Average		Average		Remaining
		Number of			Exercise		Fair		Contractual
		Shares			Price		Value		Life
	Outstanding at December 31, 2013		627,307		$	4.83	$	2.92
	Granted at market price		76,000			7.5
	Exercised		(45,567	)		0.47
	Forfeited		(89,150	)		6.79
	Outstanding at March 31, 2014		556,590			5.17		3.13		8.9
	Exercisable		135,215		$	5.37	$	3.06		8.2
	The outstanding shares at December 31, 2013 were adjusted to reflect options that were issued but not included in the prior periods tables.  This does not impact stock compensation expense.
	The following table summarizes information about the Company's stock options at March 31, 2014:
		Exercisable					Unexercisable				Total
					Weighted				Weighted				Weighted
		Number			Average		Number		Average		Number		Average
	Range of Exercise Prices	Outstanding			Exercise Price		Outstanding		Exercise Price		Outstanding		Exercise Price
	$1.25 per share		20,450		$	1.25		11,150		1.25		31,600	$	1.25
	$4.95 per share		46,375			4.95		88,625		4.95		135,000	$	4.95
	$5.00 per share		24,490			5		274,200		5		298,690	$	5
	$5.15 per share		-		$	5.15		25,000		5.15		25,000	$	5.15
	$7.50 per share		2,500		$	7.5		16,000		7.5		18,500	$	7.5
	$7.95 per share		41,400		$	7.95		16,400		7.95		57,800	$	7.95
	The intrinsic value of the Company's stock options outstanding was $1,792,520 at March 31, 2014.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Taxes [Abstract]	'
Income Taxes	'
	Note 8: Income Taxes
	During the quarter ended March 31, 2014, the Company recorded an income tax provision of $168,765, which was comprised of a current provision of $245,024 and a deferred benefit of $76,259.

Warrants

Warrants	3 Months Ended
	Mar. 31, 2014
Warrants [Abstract]	'
Warrants	'
	Note 9: Warrants
	On January 30, 2014, in connection with a consulting agreement, the Company issued 80,000 warrants to purchase common stock at an exercise price of $7.81 per share with a term of 5 years. For the three months ended March 31, 2014, the Company recognized an expense of $0, associated with these awards. The fair value of the warrants was determined using the Black-Scholes option valuation model. The warrants expire on January 30, 2020 and have a remaining contractual life of 5.83 years as of March 31, 2014. These warrants are not exercisable prior to January 30, 2015.
	The following table summarizes information about the Company's warrants at March 31, 2014:
								Weighted
								Average
					Weighted			Remaining
		Number			Average			Contractual		Intrinsic
		of Units			Exercise Price			Term		Value
	Outstanding at December 31, 2013		120,973		$	4.92
	Granted		80,000			7.81
	Outstanding at March 31, 2014		200,973		$	6.07			4.3		43,356
	Exercisable at March 31, 2014		120,973		$	6.07			2		165,156
	The warrants were valued using the Black-Scholes pricing model with the following assumptions:
		Three Months Ended
		March 31,
		2014			2013
	Volatility		72	%		66%-67	%
	Risk-free interest rate		0.54	%		.31% -.37	%
	Expected term	2.5 years			2.5 years

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 10:  Subsequent Events
	On April 28, 2014, the Company's Board of Directors approved an increase of the shares of common stock under the Company's 2010 Employee Stock Plan to 1,350,000 shares.
	On May 5, 2014, the Company's Board of Directors approved a quarterly dividend of $0.12 per share to be paid out on May 30, 2014 to its shareholders of record as of May 20, 2014.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policy)	3 Months Ended
	Mar. 31, 2014
Summary of Significant Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	In the opinion of management, the accompanying unaudited financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the financial statements and the accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2013 filed with the SEC on March 31, 2014. The accounting policies are described in the "Notes to Financial Statements" in the 2013 Annual Report on Form 10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. The results of operations for the three months ended March 31, 2014 are not necessarily indicative of the operating results for the full year or for any other subsequent interim period.
	Certain reclassifications have been made to prior period reported amounts to conform to current year presentation.
	Credit card fees of $50,115 were reclassified from cost of services to general and administrative expenses for the three months ended March 31, 2013.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	U.S. GAAP establishes a fair value hierarchy which has three levels based on the reliability of the inputs to determine the fair value. These levels include: Level 1, defined as inputs such as unadjusted quoted prices in active markets for identical assets or liabilities; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs for use when little or no market data exists, therefore requiring an entity to develop its own assumptions.
	The Company's financial instruments consist of cash, accounts receivable, deposits and accounts payable. The carrying amount of cash, accounts receivable and accounts payable approximates fair value because of the short-term nature of these items.
Income Taxes	'
	Income Taxes
	Provision for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the financial statements. Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB ASC 740, Accounting for Income Taxes. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes. A valuation allowance is established to reduce deferred tax assets if it is more likely than not that a deferred tax asset will not be realized.
	The Company applies the authoritative guidance in accounting for uncertainty in income taxes recognized in the financial statements. This guidance prescribes a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed "more-likely-than-not" to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions taken by the Company on its tax returns. Tax years subsequent to 2010 remain open to examination by U.S. federal and state tax jurisdictions.
	In determining the quarterly provision for income taxes, the Company uses an estimated annual effective tax rate, statutory tax rates and tax planning opportunities available to the Company in the jurisdictions in which it operates.  This includes recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns to the extent pervasive evidence exists that they will be realized in future periods. The deferred tax balances are adjusted to reflect tax rates by tax jurisdiction, based on currently enacted tax laws, which are expected to be in effect in the years in which the temporary differences are expected to reverse. In accordance with the Company's income tax policy, significant or unusual items are separately recognized in the quarter in which they occur.
Property and Equipment	'
	Property and Equipment
	Property and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful life of the assets. Upon retirement or sale, the cost of assets disposed of and the related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is credited or charged to operations. Repairs and maintenance costs are expensed as incurred.
	In 2011 the Company paid $100,000 to a third party for a software license which has been categorized as software within property and equipment. The license is depreciated over its expected useful life on the straight-line method over five (5) years. The license was placed into service in August 2012.
	Property and equipment is as follows:
			March 31,			December 31,
			2014			2013
	Property and equipment, net:
	Leasehold improvements		$	16,245		$	16,245
	Furniture and fixtures			13,619			13,619
	Computer equipment and software			427,286			427,286
	Construction in progress			15,453			15,453
	Total			472,603			472,603
	Less: Accumulated depreciation			(175,371	)		(145,261	)
			$	297,232		$	327,342
	Estimated useful lives are as follows:
	Computing equipment	3 years
	Software	3 - 5 years
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue from its services when it is probable that the economic benefits associated with the transactions will flow to the Company and the amount of revenue can be measured reliably. This is normally demonstrated when: (i) persuasive evidence of an arrangement exists; (ii) the fee is fixed or determinable; (iii) performance of service has been delivered; and (iv) collection is reasonably assured.
	The Company provides Internet-based services to facilitate email delivery. The Company's services are offered over various contractual periods for a fixed fee that varies based on a maximum volume of transactions. Revenues are typically paid by clients via credit card, check or wire payments at the inception of the contractual period. Revenue is recognized on a straight-line basis over the contractual period.
	The Company offers refunds on a pro-rata basis at any time during the contractual period. The Company also experiences credit card chargebacks relating to cardholder disputes that are commonly experienced by businesses that accept credit cards. The Company makes estimates for refunds and credit card chargebacks based on historical experience.
Deferred Revenue	'
	Deferred Revenue
	The Company's customers pay for services in advance on a periodic basis (such as monthly, quarterly, annually, or bi-annually). Deferred revenue consists of payments received in advance of the Company's providing the services. Deferred revenues are amortized on a straight-line basis in connection with the contractual period. Deferred revenues are computed on an estimated basis.
Concentration of Credit Risks and Significant Customers	'
	Concentration of Credit Risk and Significant Customers
	Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash, cash equivalents. At March 31, 2014 and December 31, 2013, the Company had cash balances at financial institutions that exceed federally insured limits. The Company maintains its cash balances with accredited financial institutions. The Company does not believe that it is subject to unusual credit risk beyond the normal credit risk associated with commercial banking relationships.
	For the periods ended March 31, 2014, and 2013, there were no customers that accounted for more than 10% of total revenue.
Cost of Services	'
	Cost of Services
	Cost of services consists primarily of the direct labor costs, software costs, and fees paid to resellers of the Company's product.
Credit Card Processing Fees	'
	Credit Card Processing Fees
	Credit card processing fees are included as a component of general and administrative expenses and are expensed as incurred.
Advertising Costs	'
	Advertising Costs
	The Company expenses advertising costs as incurred.
Research and Development costs	'
	Research and Development costs
	Research and development cost are charged to expenses when incurred and include salaries and related cost of personnel engaged in research and development activities.
Net Income Per Share	'
	Net Income Per Share
	Basic net income per share is computed using the weighted average number of common shares outstanding during the period. Diluted net income per share is computed using the weighted average number of common shares and, if dilutive, potential common shares outstanding during the period.
Recently Issued Accounting Standards	'
	Recently Issued Accounting Standards
	The Company has reviewed all recently issued, but not effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will cause a material impact on its financial condition or the result of its operation.

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2014
Summary of Significant Accounting Policies [Abstract]	'
Schedule of Property and Equipment	'
	Property and equipment is as follows:
			March 31,			December 31,
			2014			2013
	Property and equipment, net:
	Leasehold improvements		$	16,245		$	16,245
	Furniture and fixtures			13,619			13,619
	Computer equipment and software			427,286			427,286
	Construction in progress			15,453			15,453
	Total			472,603			472,603
	Less: Accumulated depreciation			(175,371	)		(145,261	)
			$	297,232		$	327,342
	Estimated useful lives are as follows:
	Computing equipment	3 years
	Software	3 - 5 years

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies [Abstract]	'
Schedule Of Future Minimum Payments under Non-cancelable Service Contracts	'
	Future minimum payments under non-cancelable service contracts are as follows as of March 31:
	2014		4,248
	2015		-
	2016		-
	2017		-
	2018		-
	Thereafter		-
		$	4,248

Net_Income_Per_Share_Tables

Net Income Per Share (Tables)	3 Months Ended
	Mar. 31, 2014
Net Income Per Share [Abstract]	'
Schedule of Computation of Net Income Per Share	'
	Computation of net income per share is as follows:
		Three Months Ended
		March 31,
		2014		2013
	Net income attributable to SMTP.com	$	223,372	$	225,570
	Basic weighted average common shares outstanding		4,239,363		2,958,113
	Add incremental shares for:
	Warrants		32,778		17,292
	Stock options		30,302		218,667
	Diluted weighted average common shares outstanding		4,302,443		3,194,072
	Net income per share:
	Basic	$	0.05	$	0.08
	Diluted	$	0.05	$	0.07

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2014
Stock-Based Compensation [Abstract]	'
Schedule of Fair Value Assumptions used in valuing Stock Options	'
	Such awards are valued based on the grant date fair value of the instruments, net of estimated forfeitures, using a Black-Scholes option pricing model with the following assumptions:
		Three Months Ended
		March 31,
		2014			2013
	Volatility		73	%		-
	Risk-free interest rate		1.93	%		-
	Expected term		6.25			-
Schedule of Stock Option Activity	'
	The following summarizes stock option activity for the three months ended March 31, 2014:
									Weighted
					Weighted		Weighted		Average
					Average		Average		Remaining
		Number of			Exercise		Fair		Contractual
		Shares			Price		Value		Life
	Outstanding at December 31, 2013		627,307		$	4.83	$	2.92
	Granted at market price		76,000			7.5
	Exercised		(45,567	)		0.47
	Forfeited		(89,150	)		6.79
	Outstanding at March 31, 2014		556,590			5.17		3.13		8.9
	Exercisable		135,215		$	5.37	$	3.06		8.2
Schedule of Stock Options Outstanding and Exercisable, by Exercise Price Range	'
	The following table summarizes information about the Company's stock options at March 31, 2014:
		Exercisable					Unexercisable				Total
					Weighted				Weighted				Weighted
		Number			Average		Number		Average		Number		Average
	Range of Exercise Prices	Outstanding			Exercise Price		Outstanding		Exercise Price		Outstanding		Exercise Price
	$1.25 per share		20,450		$	1.25		11,150		1.25		31,600	$	1.25
	$4.95 per share		46,375			4.95		88,625		4.95		135,000	$	4.95
	$5.00 per share		24,490			5		274,200		5		298,690	$	5
	$5.15 per share		-		$	5.15		25,000		5.15		25,000	$	5.15
	$7.50 per share		2,500		$	7.5		16,000		7.5		18,500	$	7.5
	$7.95 per share		41,400		$	7.95		16,400		7.95		57,800	$	7.95

Warrants_Tables

Warrants (Tables)	3 Months Ended
	Mar. 31, 2014
Warrants [Abstract]	'
Summary of Warrants Activity	'
	The following table summarizes information about the Company's warrants at March 31, 2014:
								Weighted
								Average
					Weighted			Remaining
		Number			Average			Contractual		Intrinsic
		of Units			Exercise Price			Term		Value
	Outstanding at December 31, 2013		120,973		$	4.92
	Granted		80,000			7.81
	Outstanding at March 31, 2014		200,973		$	6.07			4.3		43,356
	Exercisable at March 31, 2014		120,973		$	6.07			2		165,156
Summary of Assumptions Used to Value Warrants	'
	The warrants were valued using the Black-Scholes pricing model with the following assumptions:
		Three Months Ended
		March 31,
		2014			2013
	Volatility		72	%		66%-67	%
	Risk-free interest rate		0.54	%		.31% -.37	%
	Expected term	2.5 years			2.5 years

Organization_Details

Organization (Details)	1 Months Ended
	Dec. 31, 2013
Organization [Abstract]	'
Reverse stock split, conversion ratio	0.2

Summary_of_Significant_Account3

Summary of Significant Accounting Policies (Details) (USD $)

3 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Dec. 31, 2011

Mar. 31, 2014

Mar. 31, 2014

Leasehold improvements [Member]

Leasehold improvements [Member]

Furniture and fixtures [Member]

Furniture and fixtures [Member]

Computer equipment and software [Member]

Computer equipment and software [Member]

Construction in progress [Member]

Construction in progress [Member]

Software [Member]

Software [Member]

Software [Member]

Minimum [Member]

Maximum [Member]

Property, Plant and Equipment [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property and equipment, gross

$472,603

'

$472,603

$16,245

$16,245

$13,619

$13,619

$427,286

$427,286

$15,453

$15,453

'

'

'

Less: Accumulated depreciation

-175,371

'

-145,261

'

'

'

'

'

'

'

'

'

'

'

Property and equipment, net

297,232

'

327,342

'

'

'

'

'

'

'

'

'

'

'

Estimated useful lives

'

'

'

'

'

'

'

'3 years

'

'

'

'5 years

'3 years

'5 years

Payments to acquire software license classified as property and equipment

'

'

'

'

'

'

'

'

'

'

'

100,000

'

'

Credit card processing fees included as a component of general and administrative expenses

'

$50,115

'

'

'

'

'

'

'

'

'

'

'

'

Number of major customers accounting for more than 10% of revenue

0

0

'

'

'

'

'

'

'

'

'

'

'

'

Commitments_and_Contingencies_1

Commitments and Contingencies (Restructuring of Executive Team and Appointment of New Directors) (Details) (USD $)	3 Months Ended	1 Months Ended
	Mar. 31, 2014	Jan. 13, 2013	Jan. 13, 2013
		Chief Financial Officer [Member]	Director [Member]
Related Party Transaction [Line Items]	'	'	'
Monthly base salary to be paid to employee	'	$4,333	'
Exercise price of stock options granted	$7.50	$7.50	$7.50
The number of stock options that vest each month over the term of the agreement	'	1,250	'
Vesting period	'	'4 years	'4 years
The amount of annual stipend payable to employee	'	'	10,000
The amount of quarterly stipend payable to employee	'	'	$2,500
The number of stock options that vest each quarter over the term of the agreement	'	'	1,000
Stock options, expiration date	'	12-Jan-24	12-Jan-24
Number of common stock shares that can be purchased through stock option issued	'	60,000	16,000

Commitments_and_Contingencies_2

Commitments and Contingencies (Schedule of Future Minimum Contract Payments) (Details) (USD $)	Mar. 31, 2014
Commitments and Contingencies [Abstract]	'
2014	$4,248
2015	'
2016	'
2017	'
2018	'
Thereafter	'
Total Future Minimum Payments	$4,248

Asset_Purchase_Agreement_Detai

Asset Purchase Agreement (Details) (USD $)	1 Months Ended
	Jan. 13, 2013
Asset Purchase Agreement [Abstract]	'
Payments made under Asset Purchase Agreement to acquire certain tangible assets, including servers and devices, intangible assets related to PreviewMyEmail.com, along with customer and co-location contracts	$160,000

Shareholders_Equity_Details

Shareholders' Equity (Details) (USD $)	1 Months Ended		3 Months Ended		12 Months Ended
	Feb. 28, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 26, 2013
Class of Stock [Line Items]	'	'	'	'	'	'
Amount of dividends paid reclassified from accumulated deficit to additional paid in capital, during the period	'	'	'	'	$386,563	'
Stock options exercised	47,567	'	45,567	'	'	'
Exercise price	$1.25	'	'	'	'	'
Cash received from stock options exercised	59,460	'	'	'	'	'
Common stock, par value	'	$0.00	$0.00	'	$0.00	'
Total number of common stock shares to be registered with SEC under Form S-1	'	1,840,000	'	'	'	'
Proceeds from issuance of common stock	'	11,500,000	10,507,427	3,624	'	'
Number of warrants issued	'	80,000	'	'	'	'
Warrant exercise price	'	'	'	'	'	7.81
Warrant term	'	'5 years	'	'	'	'
Cash dividends paid	'	'	$601,766	$266,002	'	'
Director [Member]	'	'	'	'	'	'
Class of Stock [Line Items]	'	'	'	'	'	'
Common stock issued for cash, shares	750	'	'	'	'	'

Net_Income_Per_Share_Details

Net Income Per Share (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Net Income Per Share [Abstract]	'	'
Net income attributable to SMTP.com	$223,372	$225,570
Basic weighted average common shares outstanding	4,239,363	2,958,113
Add incremental shares for:	'	'
Warrants	32,778	17,292
Stock options	30,302	218,667
Diluted weighted average common shares outstanding	4,302,443	3,194,072
Net income per share:	'	'
Basic	$0.05	$0.08
Diluted	$0.05	$0.07

StockBased_Compensation_Narrat

Stock-Based Compensation (Narrative) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Outstanding options issued	556,590	'	627,307
Stock based compensation expense	$156,052	$247,127	'
Stock Options [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Shares authorized	1,000,000	'	'
Stock based compensation expense	151,052	36,029	'
Unrecognized compensation cost	900,645	'	'
Recognition period	'3 years 1 month 28 days	'	'
Aggregate intrinsic value	$1,792,520	'	'

StockBased_Compensation_Schedu

Stock-Based Compensation (Schedule of Fair Value Assumptions used in valuing Stock Options) (Details) (Stock Options [Member])	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Stock Options [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Volatility	73.00%	'
Risk-free interest rate, maximum	1.93%	'
Expected term	'6 years 3 months	'

StockBased_Compensation_Schedu1

Stock-Based Compensation (Schedule of Stock Option Activity) (Details) (USD $)	1 Months Ended	3 Months Ended
	Feb. 28, 2014	Mar. 31, 2014	Dec. 31, 2013
Number of Shares	'	'	'
Outstanding, Beginning	'	627,307	'
Granted	'	76,000	'
Exercised	-47,567	-45,567	'
Forfeited	'	-89,150	'
Outstanding, Ending	'	556,590	'
Exercisable	'	135,215	'
Weighted Average Exercise Price	'	'	'
Outstanding, Beginning	'	$4.83	'
Granted	'	$7.50	'
Exercised	'	$0.47	'
Forfeited	'	$6.79	'
Outstanding, Ending	'	$5.17	'
Exercisable	'	$5.37	'
Weighted Average Fair Value	'	'	'
Outstanding	'	$3.13	$2.92
Exercisable	'	$3.06	'
Weighted Average Remaining Contractual Life	'	'	'
Outstanding	'	'8 years 10 months 24 days	'
Exercisable	'	'8 years 2 months 12 days	'

StockBased_Compensation_Schedu2

Stock-Based Compensation (Schedule of Stock Options Outstanding and Exercisable, by Exercise Price Range) (Details) (USD $)	Mar. 31, 2014
$1.25 per share [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Exercisable	20,450
Options Exercisable, Weighted Average Exercise Price	$1.25
Options Unexercisable	11,150
Options Unexercisable, Weighted Average Exercise Price	$1.25
Options Outstanding, Total	31,600
Options Outstanding, Weighted Average Exercise Price	$1.25
$4.95 per share [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Exercisable	46,375
Options Exercisable, Weighted Average Exercise Price	$4.95
Options Unexercisable	88,625
Options Unexercisable, Weighted Average Exercise Price	$4.95
Options Outstanding, Total	135,000
Options Outstanding, Weighted Average Exercise Price	$4.95
$5.00 per share [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Exercisable	24,490
Options Exercisable, Weighted Average Exercise Price	$5
Options Unexercisable	274,200
Options Unexercisable, Weighted Average Exercise Price	$5
Options Outstanding, Total	298,690
Options Outstanding, Weighted Average Exercise Price	$5
$5.15 per share [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Exercisable	'
Options Exercisable, Weighted Average Exercise Price	$5.15
Options Unexercisable	25,000
Options Unexercisable, Weighted Average Exercise Price	$5.15
Options Outstanding, Total	25,000
Options Outstanding, Weighted Average Exercise Price	$5.15
$7.50 per share [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Exercisable	2,500
Options Exercisable, Weighted Average Exercise Price	$7.50
Options Unexercisable	16,000
Options Unexercisable, Weighted Average Exercise Price	$7.50
Options Outstanding, Total	18,500
Options Outstanding, Weighted Average Exercise Price	$7.50
$7.95 per share [Member]	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'
Options Exercisable	41,400
Options Exercisable, Weighted Average Exercise Price	$7.95
Options Unexercisable	16,400
Options Unexercisable, Weighted Average Exercise Price	$7.95
Options Outstanding, Total	57,800
Options Outstanding, Weighted Average Exercise Price	$7.95

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Taxes [Abstract]	'	'
Current provision	$245,024	'
Deferred benefit	76,259	'
Provision for income tax	$168,765	$147,718

Warrants_Narrative_Details

Warrants (Narrative) (Details) (USD $)	1 Months Ended		1 Months Ended	3 Months Ended
	Dec. 31, 2013	Dec. 26, 2013	Jan. 30, 2014	Mar. 31, 2014
			Warrants Issued January 2014 Consulting Agreement [Member]	Warrants Issued January 2014 Consulting Agreement [Member]
Class of Warrant or Right [Line Items]	'	'	'	'
Number of warrants issued	80,000	'	80,000	'
Exercise price of warrants	'	7.81	7.81	'
Expense recognized equal to the grant date fair value of the warrants	'	'	'	'
Warrant term	'5 years	'	'5 years	'
Warrant expiration date	'	'	30-Jan-20	'
Remaining contractual life of warrants	'	'	'5 years 9 months 29 days	'

Warrants_Summary_of_Warrants_A

Warrants (Summary of Warrants Activity) (Details) (Warrant [Member], USD $)	3 Months Ended
	Mar. 31, 2014
Warrant [Member]	'
Warrant activity, number of shares:	'
Outstanding, at the beginning of year	120,973
Granted	80,000
Outstanding, at the end of year	200,973
Exercisable	120,973
Warrant activity, weighted average exercise price:	'
Outstanding, at the beginning of year	$4.92
Granted	$7.81
Outstanding, at the end of year	$6.07
Exercisable	$6.07
Outstanding, remaining contractual term	'4 years 3 months 18 days
Outstanding, intrinsic value	$43,356
Exercisable, weighted average remaining contractual term	'2 years
Exercisable, intrinsic value	$165,156

Warrants_Schedule_of_Assumptio

Warrants (Schedule of Assumptions Used to Value Warrants) (Details) (Warrant [Member])	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Warrant [Member]	'	'
Assumptions used in valuing warrants:	'	'
Volatility	72.00%	'
Volatility, minimum	'	66.00%
Volatility, maximum	'	67.00%
Risk-free interest rate	0.54%	'
Risk-free interest rate, minimum	'	0.31%
Risk-free interest rate, maximum	'	0.37%
Expected term	'2 years 6 months	'2 years 6 months

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	Mar. 31, 2014	31-May-14	5-May-14	Apr. 28, 2014
	Stock Options [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
Subsequent Event [Line Items]	'	'	'	'
Shares authorized	1,000,000	'	'	1,350,000
Dividend declared, date declared	'	5-May-14	'	'
Dividend declared, amount per share	'	'	$0.12	'
Dividend declared, payment date	'	30-May-14	'	'
Dividend declared, record date	'	20-May-14	'	'