Nexus Enterprise Solutions (NXES) 10-K 30 Mar 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 30, 2016	Jun. 30, 2015
Document And Entity Information
Entity Registrant Name	Nexus Enterprise Solutions, Inc.
Entity Central Index Key	1,561,781
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 4,326,786
Entity Common Stock, Shares Outstanding		19,007,144
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2015	Dec. 31, 2014
CURRENT ASSETS
Cash	$ 18,842	$ 31,575
Accounts receivable, net	173,203	295,423
Total Current Assets	192,045	326,998
Property and equipment, net	547	784
Intangible assets	275,000	275,000
TOTAL ASSETS	467,592	602,782
CURRENT LIABILITIES
Accounts payable and accrued expenses	239,293	333,216
Accrued expenses to related parties	$ 211,721	181,076
Notes payable		$ 30,500
Convertible debt	$ 170,500
Notes payable to related parties	127,485	$ 127,485
Total Current Liabilities	748,999	672,277
Long-term portion of convertible debt	15,000	387,000
TOTAL LIABILITIES	$ 763,999	$ 1,059,277
STOCKHOLDERS' DEFICIT
Preferred stock, 10,000,000 shares authorized at no par value, no shares issued and outstanding.
Common stock, 500,000,000 shares authorized; $.001 par value; 19,007,144 and 18,807,144 shares issued and outstanding, respectively	$ 19,007	$ 18,807
Additional paid-in capital	1,542,270	1,498,751
Accumulated deficit	(1,857,684)	(1,974,053)
Total Stockholders' Deficit	(296,407)	(456,495)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 467,592	$ 602,782

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0	$ 0
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ .001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	19,007,144	18,807,144
Common stock, shares outstanding	19,007,144	18,807,144

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
REVENUES	$ 1,741,405	$ 1,602,662
COST OF SALES	1,007,897	1,059,548
GROSS PROFIT	733,508	543,114
OPERATING EXPENSES
General and administrative	84,328	$ 123,814
Research and development	9,018
Consulting fees	493,148	$ 480,385
Total Operating Expenses	586,494	604,199
LOSS FROM OPERATIONS	147,014	(61,085)
OTHER EXPENSES
Interest expense	(30,645)	(1,122)
NET INCOME (LOSS)	$ 116,369	$ (62,207)
BASIC AND DILUTED INCOME (LOSS) PER COMMON SHARE	$ 0.01	$ 0
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	18,945,089	19,748,932

Shareholders Equity

Shareholders Equity - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, shares at Dec. 31, 2013	19,966,648
Beginning Balance, value at Dec. 31, 2013	$ 19,967	$ 1,807,570	$ (1,911,846)	$ (84,309)
Stock-based compensation, shares	300,000
Stock-based compensation, amount	$ 300	46,595		34,129
Repurchase and cancellation of common stock, shares	(1,459,504)
Repurchase and cancellation of common stock, amount	$ (1,460)	(355,414)
Net loss			(62,207)	(62,207)
Ending Balance, shares at Dec. 31, 2014	18,807,144
Ending Balance, value at Dec. 31, 2014	$ 18,807	1,498,751	(1,974,053)	(456,495)
Stock-based compensation, shares	200,000
Stock-based compensation, amount	$ 200	43,519		43,719
Net loss			116,369	116,369
Ending Balance, shares at Dec. 31, 2015	19,007,144
Ending Balance, value at Dec. 31, 2015	$ 19,007	$ 1,542,270	$ (1,857,684)	$ (296,407)

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES
Net income (loss)	$ 116,369	$ (62,207)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	$ 43,719	46,895
Bad debt expense		7,523
Depreciation expense	$ 237	263
Changes in operating assets and liabilities:
Prepaid expenses		15,250
Accounts receivable	$ 122,220	(76,434)
Accounts payable and accrued expenses	(93,923)	111,524
Accrued expenses to related parties	30,645	1,122
Net Cash Provided by Operating Activities	$ 219,267	43,936
FINANCING ACTIVITIES
Borrowings on convertible debt		$ 387,000
Payments on convertible payable	$ (201,500)
Payment of notes payable	$ (30,500)	$ (65,500)
Repurchase and cancellation of common stock		(356,874)
Net Cash (Used in) Provided by Financing Activities	$ (232,000)	(35,374)
NET INCREASE (DECREASE) IN CASH	23,013	8,562
CASH AT BEGINNING OF PERIOD	31,575	23,013
CASH AT END OF PERIOD	$ 18,842	$ 31,575
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION CASH PAID FOR:
Interest
Income Taxes

1 ORGANIZATION AND SUMMARY OF S

1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – ORGANIZAITON AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Business Nexus Enterprise Solutions, Inc. (fka MutuaLoan, Corp.) (the "Company" and "MutuaLoan"), a corporation organized under the laws of the State of Wyoming, entered into a business combination with Nexus Enterprise Solutions, Inc. ("Nexus Florida"), a corporation organized under the laws of the State of Florida. The business combination was effective on June 16, 2011 and was filed with the State of Wyoming on September 16, 2011. The Company is the surviving entity for legal purposes and Nexus Florida is the surviving entity for accounting purposes. Nexus Florida was formed on June 6, 2011 to be a provider of customer leads to the insurance industry. There was no predecessor entity to Nexus Florida. The management of Nexus Florida became the management of the Company and the original owners of Nexus Florida retained control of the combined entity upon the business combination. Prior to the business combination the Company had no revenues and limited operations. The business combination stipulated that the companies would undergo a business combination through a share exchange and the surviving entity for legal purposes would be MutuaLoan. Nexus Enterprise Solutions, Inc. was then dissolved into MutuaLoan, Corp. MutuaLoan, Corp. then changed its name to Nexus Enterprise Solutions, Inc. The transaction has been accounted for as a reverse merger recapitalization, whereby the accounting target/legal acquirer was MutuaLoan. The accounting acquirer/legal target was Nexus Florida. The shareholders of Nexus Florida received 9,000,000 common shares of the combined entity, and 100% of the equity voting interest of MutuaLoan; the shareholders of MutuaLoan Corp. retained their holdings on a 1:1 basis and the authorized number of shares in the surviving entity remained at 500,000,000 and the issued and outstanding shares were accordingly adjusted to 9,151,679, upon total issuance. Basis of Presentation The financial statements as of December 31, 2015 and 2014 have been prepared in accordance with accounting principles generally accepted in the United States. The Company has elected a December 31, fiscal year end. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents For purposes of the financial statements, the Company considers all highly liquid debt investments purchased with a maturity of three months or less to be cash equivalents. Income Taxes The Company applies ASC 740, which requires the asset and liability method of accounting for income taxes. The asset and liability method requires that the current or deferred tax consequences of all events recognized in the financial statements are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years. Deferred tax assets are reviewed for recoverability and the Company records a valuation allowance to reduce its deferred tax assets when it is more likely than not that all or some portion of the deferred tax assets will not be recovered. This interpretation also requires recognition and measurement of uncertain tax positions using a "more-likely-than-not" approach, requiring the recognition and measurement of uncertain tax positions. The adoption of ASC 740 had no material impact on the Company's financial statements. Earnings (Loss) Per Share The computations of basic loss per share of common stock are based on the weighted average number of shares outstanding at the date of the financial statements. The Company computes net income (loss) per share in accordance with ASC 260. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. The Company had no common stock equivalents outstanding as of December 31, 2015 and 2014. Fair Value of Financial Instruments Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair value. The carrying value of cash and cash equivalents and accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these instruments. Management is of the opinion that the Company is not exposed to significant market or credit risks arising from these financial instruments. Accounts Receivable Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts represents the Company's best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines the allowance for doubtful accounts based upon historical write-off experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company's allowance for doubtful accounts was $106,467 as of December 31, 2015, and December 31, 2014, respectively. As of December 31, 2015, three customers represented approximately 59.04% (19.02%, 22.17% and 17.85%) of accounts receivable. As of December 31, 2014, four customers represented approximately 70.03% (26.02%, 19.73%, 13.23% and 11.05%) of accounts receivable. Property and Equipment Property and equipment consists of furniture and fixtures and computer equipment. It is recorded at cost and depreciated over estimated useful lives ranging from three to five years on a straight-line basis. As of December 31, 2015 and 2014, the Company had property and equipment of $547 and $784, respectively, net of accumulated depreciation of $1,198 and $961, respectively. Expenditures for normal repairs and maintenance are charged to expense as incurred. Depreciation expense for the years ended December 31, 2015 and 2014 totaled $237 and $263, respectively. Impairment of Long Lived Assets In the event facts and circumstances indicate the carrying value of long-lived assets may be impaired, an evaluation of recoverability is performed by comparing the estimated future undiscounted cash flows associated with the asset to the asset's carrying amount to determine if a write-down to market value or discounted cash flow is required. There was no impairment recorded during the years ended December 31, 2015 and 2014. Intangible Assets with Indefinite Lives Indefinite-lived intangible assets are not amortized. The useful lives of the intangible assets are reassessed each reporting period and the indefinite lives may be adjusted to determinable lives if the assessment determines circumstances have changed. The intangible assets are evaluated for impairment annually or when indicators of a potential impairment are present. There was no evidence of impairment of our indefinite-lived intangible assets as of December 31, 2015, or 2014. The intangible asset as of December 31, 2015 consists of a license to use certain intellectual property in the Company's lead generation business into perpetuity. It was acquired through the issuance of 500,000 common shares in 2012 valued at $125,000 and through the issuance of a note payable for $150,000 in 2013. Revenue Recognition The Company applies the provisions of ASC 605 which provides guidance on the recognition, presentation, and disclosure of revenue in financial statements filed with the SEC. ASC 605 outlines the basic criteria that must be met to recognize revenue and provides guidance for disclosure related to revenue recognition policies. In general, the Company recognizes revenue when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured. The Company earns a fee for providing referrals to insurance providers. The fee is recognized as revenues upon acceptance of the referral by the Company's customer. Revenue is presented net of estimated returns. Returns comprised approximately 22% and 14% of total revenue during the years ended December 31, 2015, and 2014, respectively. The Company had three major customers which generated approximately 62.71% (26.70%, 22.41% and 13.60%) and 71.67% (37.13%, 16.64% and 17.90%) of its revenue in the fiscal years ended December 31, 2015 and 2014, respectively. The customer representing 13.60% of the total revenues of 2015 ceased operations during 2016. Cost of Sales The Company records as cost of sales the amounts paid to the providers of the insurance leads which it resells. General and Administrative Expenses General and administrative expenses are comprised of the costs of operating the Company. These costs include professional fees, office expenses, telephone and travel. Advertising Advertising costs are expensed as incurred. Advertising expenses totaled $0 for the years ended December 31, 2015, and 2014, respectively. Research and Development Research and development costs are expensed as incurred. Research and development costs totaled $9,018 and $0 for the years ended December 31, 2015, and 2014, respectively. Concentrations of Credit Risk Occasionally, the Company has funds deposited in a financial institution in excess of amounts insured by the FDIC. At December 31, 2015, and 2014, the Company had $0 on deposit in excess of currently insured amounts. Stock-based Compensation The Company accounts for stock-based compensation to employees in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black-Scholes option-pricing model for common stock options and warrants and the closing price of the Company's common stock for common share issuances. Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

2 GOING CONCERN

2 GOING CONCERN	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 - GOING CONCERN The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going concern. The Company has generated recurring net losses since inception and has a working capital deficit of $556,954 and an accumulated deficit of $1,857,684 as of December 31, 2015. The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. These factors raise substantial doubt about the Company's ability to continue as a going concern. Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the private placement of its common stock. In light of management's efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

3 RELATED PARTY TRANSACTIONS

3 RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 3 – RELATED PARTY TRANSACTIONS As of December 31, 2015, and 2014, the balance of accrued expenses to related parties, which consists of accrued interest or notes payable to related parties and accrued payroll, was $211,721 and $181,076, respectively. At December 31, 2015, and 2014, the accrued interest on the outstanding notes payable to related parties was $93,721 and $63,076, respectively. The outstanding balance of accrued payroll to officers was $118,000 as of December 31, 2015, and 2014. The company pays monthly consulting fees to two stockholders. During the years ended December 31, 2015, and 2014, these fees aggregated $145,100 and $140,750, respectively.

4 NOTES PAYABLE TO RELATED PART

4 NOTES PAYABLE TO RELATED PARTIES	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
PAYABLES TO RELATED PARTIES	NOTE 4 – NOTES PAYABLE TO RELATED PARTIES As of December 31, 2015, and 2014, the Company had outstanding notes payable to related parties of $127,485. These notes are unsecured bear interest between 0% and 6% and are due on demand.

5 NOTES PAYABLE

5 NOTES PAYABLE	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 – NOTES PAYABLE In April 2013, the Company and a third party reached an agreement for Nexus to use certain intellectual property in its lead generation business into perpetuity in exchange for a $150,000 note and 500,000 common shares which were previously issued during February 2012 (the fair value of these shares of $125,000 was reclassified from deposits to intangible assets during the year ended December 31, 2013). The note will be repaid in 18 monthly installments, with the monthly payments varying based on the Company's gross profit for that month. The monthly payments range from $5,000 to $25,000. The note does not bear interest unless a monthly payment is not made, at which time the note will bear interest at 12.5% until the non-payment is cured. During 2015, and 2014, the Company made payments of $30,500 and $65,500, respectively. The outstanding balance under this note payable was $0 and $30,500 as of December 31, 2015, and 2014, respectively. The outstanding balance of interest payable related to this agreement was $5,502 and $0 as of December 31, 2015, and 2014, respectively. The note is currently in default over the amount of accrued interest of $5,502. Currently, the company is in talks with the third party to settle the default amount owed. The third party has delivered a default notice to the issuer and voiced intentions on suing Nexus over amount of $5,502. In the event the third party sues, the company does not see it having any material effect. On June 4, 2014, the Company borrowed $387,000 from an unrelated third party entity in the form of a convertible note. The note bears a zero percent interest rate until December 31, 2014, at which point the note will accrue interest at a rate of 8 percent per annum commencing on January 1, 2015. The principal balance of the note with accrued interest is due on February 15, 2017. Monthly payments commence in January 2015, with the first payment of $17,500 due on January 15, 2015 and every payment due on or near the 15 th of each month thereafter. On January 15, 2016, the monthly payments decrease to $15,000 per month until maturity. The Holder is prohibited from converting all or any portion of the outstanding principal and accrued interest provided timely monthly payments are received by the Holder pursuant to the terms set forth in the payment schedule. If the note becomes convertible due to timely monthly payments not being made, the note will be convertible into common stock at 55% of the lowest closing bid price of the Company's common stock during the 25 trading days preceding the date of conversion. The Company evaluated the convertible note under FASB ASC 815 and determined it does not qualify as a derivative liability as of December 31, 2015. As of December 31, 2015, the note was not convertible. As of December 31, 2015, and 2014, the Company had aggregate outstanding third party notes payable of $185,500 and $417,500, respectively.

6 STOCKHOLDERS' EQUITY

6 STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 –STOCKHOLDERS' EQUITY During the year ended December 31, 2013, the Company granted 300,000 common shares to a new Board member, Stanley Rapp. The shares vested on September 16, 2015. The fair value of the award was determined to be $78,000 and it was expensed over the vesting period. During the years ended December 31, 2015 and 2014, an aggregate of $27,674 and $39,000, respectively, was expensed under this award. As of December 31, 2015, nothing remains to be expensed over the remaining vesting period. The 300,000 shares were issued during January 2014. On June 4, 2014 the Company repurchased and cancelled an aggregate of 1,459,504 shares of common stock from investors for an aggregate amount of $356,874. On June 13, 2014, the Company granted 50,000 common shares to a new Chief Technology Officer. The shares vest on April 13, 2015. The fair value of the award was determined to be $11,940 and it is being expensed over the vesting period. During the year ended December 31, 2015, and 2014, an aggregate of $4,045 and $7,895 was expensed under this award respectively. Nothing remains to be expensed as of December 31, 2015. On April 13, 2015, the 50,000 shares were issued. On April 28, 2015, the Company granted 100,000 common shares to Scott Schluer (Chief Technology Officer) and 50,000 common shares to TMG Interactive for services. The shares were valued and expensed at $12,000 as of December 31, 2015.

7 INCOME TAXES

7 INCOME TAXES	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 - INCOME TAXES The Company uses the liability method, where deferred tax assets and liabilities are determined based on the expected future tax consequences of temporary differences between the carrying amounts of assets and liabilities for financial and income tax reporting purposes. The net deferred tax asset generated by the loss carry-forward has been fully reserved. Deferred tax assets consist of the following as of December 31, 2015 and 2014: December 31, 2015 2014 Net operating loss $ 257,894 $ 307,585 Valuation allowance (257,894 ) (307,585 ) Net deferred tax asset $ - $ - The Company has accumulated net operating loss carryovers of approximately $736,841 as of December 31, 2015, which are available to reduce future taxable income. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for federal income tax reporting purposes may be subject to annual limitations. A change in ownership may limit the utilization of the net operating loss carry forwards in future years. The tax losses begin to expire in 2031. The fiscal year 2015, 2014, and 2013 remain open to examination by federal tax authorities and other tax jurisdictions.

1 ORGANIZATION AND SUMMARY OF14

1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Nature of the business	Nature of Business Nexus Enterprise Solutions, Inc. (fka MutuaLoan, Corp.) (the “Company” and “MutuaLoan”), a corporation organized under the laws of the State of Wyoming, entered into a business combination with Nexus Enterprise Solutions, Inc. (“Nexus Florida”), a corporation organized under the laws of the State of Florida. The business combination was effective on June 16, 2011 and was filed with the State of Wyoming on September 16, 2011. The Company is the surviving entity for legal purposes and Nexus Florida is the surviving entity for accounting purposes. Nexus Florida was formed on June 6, 2011 to be a provider of customer leads to the insurance industry. There was no predecessor entity to Nexus Florida. The management of Nexus Florida became the management of the Company and the original owners of Nexus Florida retained control of the combined entity upon the business combination. Prior to the business combination the Company had no revenues and limited operations. The business combination stipulated that the companies would undergo a business combination through a share exchange and the surviving entity for legal purposes would be MutuaLoan. Nexus Enterprise Solutions, Inc. was then dissolved into MutuaLoan, Corp. MutuaLoan, Corp. then changed its name to Nexus Enterprise Solutions, Inc. The transaction has been accounted for as a reverse merger recapitalization, whereby the accounting target/legal acquirer was MutuaLoan. The accounting acquirer/legal target was Nexus Florida. The shareholders of Nexus Florida received 9,000,000 common shares of the combined entity, and 100% of the equity voting interest of MutuaLoan; the shareholders of MutuaLoan Corp. retained their holdings on a 1:1 basis and the authorized number of shares in the surviving entity remained at 500,000,000 and the issued and outstanding shares were accordingly adjusted to 9,151,679, upon total issuance.
Basis of Presentation	Basis of Presentation The financial statements as of December 31, 2015 and 2014 have been prepared in accordance with accounting principles generally accepted in the United States. The Company has elected a December 31, fiscal year end.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the financial statements, the Company considers all highly liquid debt investments purchased with a maturity of three months or less to be cash equivalents.
Income Taxes	Income Taxes The Company applies ASC 740, which requires the asset and liability method of accounting for income taxes. The asset and liability method requires that the current or deferred tax consequences of all events recognized in the financial statements are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years. Deferred tax assets are reviewed for recoverability and the Company records a valuation allowance to reduce its deferred tax assets when it is more likely than not that all or some portion of the deferred tax assets will not be recovered. This interpretation also requires recognition and measurement of uncertain tax positions using a “more-likely-than-not” approach, requiring the recognition and measurement of uncertain tax positions. The adoption of ASC 740 had no material impact on the Company’s financial statements.
Earnings (Loss) Per Share	Earnings (Loss) Per Share The computations of basic loss per share of common stock are based on the weighted average number of shares outstanding at the date of the financial statements. The Company computes net income (loss) per share in accordance with ASC 260. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. The Company had no common stock equivalents outstanding as of December 31, 2015 and 2014.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates of financial instruments are made at a specific point in time, based on relevant information about financial markets and specific financial instruments. As these estimates are subjective in nature, involving uncertainties and matters of significant judgment, they cannot be determined with precision. Changes in assumptions can significantly affect estimated fair value. The carrying value of cash and cash equivalents and accounts payable and accrued liabilities approximate their fair value because of the short-term nature of these instruments. Management is of the opinion that the Company is not exposed to significant market or credit risks arising from these financial instruments.
Accounts Receivable	Accounts Receivable Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts represents the Company's best estimate of the amount of probable credit losses in the existing accounts receivable balance. The Company determines the allowance for doubtful accounts based upon historical write-off experience and current economic conditions. The Company reviews the adequacy of its allowance for doubtful accounts on a regular basis. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company's allowance for doubtful accounts was $106,467 as of December 31, 2015, and December 31, 2014, respectively. As of December 31, 2015, three customers represented approximately 59.04% (19.02%, 22.17% and 17.85%) of accounts receivable. As of December 31, 2014, four customers represented approximately 70.03% (26.02%, 19.73%, 13.23% and 11.05%) of accounts receivable.
Property and Equipment	Property and Equipment Property and equipment consists of furniture and fixtures and computer equipment. It is recorded at cost and depreciated over estimated useful lives ranging from three to five years on a straight-line basis. As of December 31, 2014 and 2013, the Company had property and equipment of $784 and $1,047, respectively, net of accumulated depreciation of $961 and $698, respectively. Expenditures for normal repairs and maintenance are charged to expense as incurred. Depreciation expense for the years ended December 31, 2014 and 2013 totaled $263 and $350, respectively.
Impairment of Long Lived Assets	Impairment of Long Lived Assets In the event facts and circumstances indicate the carrying value of long-lived assets may be impaired, an evaluation of recoverability is performed by comparing the estimated future undiscounted cash flows associated with the asset to the asset's carrying amount to determine if a write-down to market value or discounted cash flow is required. There was no impairment recorded during the years ended December 31, 2015 and 2014.
Intangible Assets with Indefinite Lives	Intangible Assets with Indefinite Lives Indefinite-lived intangible assets are not amortized. The useful lives of the intangible assets are reassessed each reporting period and the indefinite lives may be adjusted to determinable lives if the assessment determines circumstances have changed. The intangible assets are evaluated for impairment annually or when indicators of a potential impairment are present. There was no evidence of impairment of our indefinite-lived intangible assets as of December 31, 2015 or 2014. The intangible asset as of December 31, 2015 consists of a license to use certain intellectual property in the Company’s lead generation business into perpetuity. It was acquired through the issuance of 500,000 common shares in 2012 valued at $125,000 and through the issuance of a note payable for $150,000 in 2013.
Revenue Recognition	Revenue Recognition The Company applies the provisions of ASC 605 which provides guidance on the recognition, presentation, and disclosure of revenue in financial statements filed with the SEC. ASC 605 outlines the basic criteria that must be met to recognize revenue and provides guidance for disclosure related to revenue recognition policies. In general, the Company recognizes revenue when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured. The Company earns a fee for providing referrals to insurance providers. The fee is recognized as revenues upon acceptance of the referral by the Company's customer. Revenue is presented net of estimated returns. Returns comprised approximately 22% and 14% of total revenue during the years ended December 31, 2015, and 2014, respectively. The Company had three major customers which generated approximately 62.71% (26.70%, 22.41% and 13.60%) and 71.67% (37.13%, 16.64% and 17.90%) of its revenue in the fiscal years ended December 31, 2015 and 2014, respectively. The customer representing 13.60% of the total revenues of 2015 ceased operations during 2016.
Cost of Sales	Cost of Sales The Company records as cost of sales the amounts paid to the providers of the insurance leads which it resells.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses are comprised of the costs of operating the Company. These costs include professional fees, office expenses, telephone and travel.
Advertising	Advertising Advertising costs are expensed as incurred. Advertising expenses totaled $0 for the years ended December 31, 2015, and 2014, respectively.
Research and Development	Research and Development Research and development costs are expensed as incurred. Research and development costs totaled $9,018 and $0 for the years ended December 31, 2015, and 2014, respectively.
Concentrations of Credit Risk	Concentrations of Credit Risk Occasionally, the Company has funds deposited in a financial institution in excess of amounts insured by the FDIC. At December 31, 2015, and 2014, the Company had $0 on deposit in excess of currently insured amounts.
Stock-based Compensation	Stock-based Compensation The Company accounts for stock-based compensation to employees in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black-Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

7 INCOME TAXES (Tables)

7 INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred tax assets	December 31, 2013 2012 Net operating loss $ 247,352 $ 296,236 Valuation allowance (247,352 ) (296,236 ) Net deferred tax asset $ - $ -

1 ORGANIZATION AND SUMMARY OF16

1 ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 106,467	$ 98,944
Property and equipment value	784	1,047
Accumulated depreciation	961	698
Depreciation expense	263	$ 350
Shares issued for license to certain intellectual property		500,000
Value of the shares issued for the license		$ 125,000
Note payable for purchase of license		150,000
Advertising expense	0	$ 1,070
Research and development costs	$ 9,018

2 GOING CONCERN (Details Narrat

2 GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficit	$ 556,954
Accumulated deficit	$ (1,857,684)	$ (1,974,053)

3 RELATED PARTY TRANSACTIONS (D

3 RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Related Party Transactions [Abstract]
Accrued interest and accrued payroll	$ 211,721	$ 181,076
Accrued interest on the outstanding notes payable to related parties	93,721	63,076
Accrued payroll to officers	118,000	118,000
Consulting fees paid to stockholders	$ 145,100	$ 140,750

4 NOTES PAYABLE TO RELATED PA19

4 NOTES PAYABLE TO RELATED PARTIES (Details Narrative)	Dec. 31, 2015USD ($)
Notes to Financial Statements
Outstanding unsecured notes payable related parties	$ 127,485
Interest rates, top	6.00%
Interest rates, bottom	0.00%

6 STOCKHOLDERS EQUITY (Details

6 STOCKHOLDERS EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Jun. 13, 2014	Jun. 04, 2014	Jun. 16, 2012
Equity [Abstract]
Shares issued for cash		3,700,000
Cash Value		$ 580,000
Conversion of shares for notes payable - shares		1,885,000
Shares issued for deposit of license - shares		500,000
Shares issued for deposit of license - value		$ 125,000
Shares issued for services - shares		3,500,000
Shares issued for services - value		$ 856,198
Shares granted under employment agreement					200,000
Value of shares granted under employment agreement					$ 50,000
Aggregate expensed under the employment agreement awards	$ 22,803	31,197
Number of shares awarded to a new Board member	300,000
Amount of award expensed	$ 39,000	$ 11,326
Amount remaining to be expensed	27,674
Aggregate amount for the shares repurchased and cancelled by the company from investors				$ 1,459,504
Aggregate number of shares repurchased and cancelled by the company from investors				$ 356,874
Aggregate common shares issued for services		780,000
Value of aggregate common shares issued for services		$ 189,800
Shares issued to Chief Technology Officer			50,000
Fair value of the award	$ 11,940
Aggregate expensed under this award			$ 7,895
Remainder expensed over vesting period			$ 4,045

7 INCOME TAXES - Deferred tax a

7 INCOME TAXES - Deferred tax assets (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Net operating loss	$ 257,894	$ 307,585
Valuation allowance	$ (257,894)	$ (307,585)
Net deferred tax asset

7 INCOME TAXES (Details Narrati

7 INCOME TAXES (Details Narrative)	Dec. 31, 2015USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryovers	$ 736,841

5 NOTES PAYABLE (Details Narrat

5 NOTES PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Note 1 in exchange for lead generation intellectual property	$ 150,000
Note 1 - Shares issued in exchange for lead generation intellectual property	189,800	856,198
Note 1 - Amount reclassified from deposits to intangible assets		$ 500,000
Note 1 - Interest rate if payment not made		12.50%
Note 1 - Number of installments to be paid		$ 18
Note 1 - low range monthly payment		5,000
Note 1 - high range monthly payment		25,000
Note 1 - Outstanding Balance	$ 30,500	65,500
Note 2 - Convertible note	$ 387,000
Note 2 - Interest rate	8.00%
Note 2 - Beginning monthly payment amount	$ 17,500
Note 2 - Monthly payment changes in 2016	15,000
Note 2 - Outstanding balance of loan	387,000
Aggregate outstanding notes payable	$ 185,500	$ 417,500