| Document and Entity Information - shares | 3 Months Ended | |
| Mar. 31, 2017 | May 22, 2017 | |
| Document And Entity Information | ||
| Entity Registrant Name | Innerscope Advertising Agency, Inc. | |
| Entity Central Index Key | 1,609,139 | |
| Document Type | 10-Q | |
| Document Period End Date | Mar. 31, 2017 | |
| 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 Common Stock, Shares Outstanding | 61,539,334 | |
| Document Fiscal Period Focus | Q1 | |
| Document Fiscal Year Focus | 2,017 |
| CONSOLIDATED BALANCE SHEETS - USD ($) | Mar. 31, 2017 | Dec. 31, 2016 |
| Current Assets: | ||
| Cash and cash equivalents | $ 637,875 | $ 493,514 |
| Accounts receivable, net | 9,460 | |
| Deferred commissions, stockholder | 508,334 | 133,334 |
| Prepaid assets | 50,978 | 6,223 |
| Inventory | 5,231 | 2,321 |
| Notes and interest receivable, current portion, officer | 10,314 | 10,396 |
| Total current assets | 1,222,192 | 645,788 |
| Property, furniture and fixtures and equipment, net of accumulated depreciation of $405 (2017) and $184 (2016) | 2,246 | 2,467 |
| Notes and interest receivable, long term portion, officer | 5,125 | 7,688 |
| Total assets | 1,229,563 | 655,943 |
| Current Liabilities: | ||
| Accounts payable and accrued expenses | 41,150 | 42,939 |
| Accounts payable to related party | 22,548 | 13,048 |
| Commissions payable - stockholder | 96,000 | |
| Officer salaries payable | 6,731 | 6,731 |
| Income tax payable | 78,482 | 38,482 |
| Deferred revenue | 847,223 | 222,223 |
| Total current liabilities | 996,134 | 419,423 |
| Stockholders' Equity: | ||
| Common stock, $0.0001 par value; 225,000,000 shares authorized; 60,906,000 shares issued and outstanding | 6,090 | 6,090 |
| Preferred stock, $0.0001 par value; 25,000,000 shares authorized; no shares issued | ||
| Additional paid-in capital | 104,110 | 104,110 |
| Retained earnings | 123,229 | 126,320 |
| Total stockholders' equity | 233,429 | 236,520 |
| Total liabilities and stockholders' equity | $ 1,229,563 | $ 655,943 |
| CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) | Mar. 31, 2017 | Dec. 31, 2016 |
| Statement of Financial Position [Abstract] | ||
| Accumulated depreciation of property, furniture and fixtures and equipment | $ (405) | $ (184) |
| Common stock, par value | $ 0.0001 | $ 0.0001 |
| Common stock, shares authorized | 225,000,000 | 225,000,000 |
| Common stock, shares issued | 60,906,000 | 60,906,000 |
| Common stock, shares outstanding | 60,906,000 | 60,906,000 |
| Preferred stock, par value | $ 0.0001 | $ 0.0001 |
| Preferred stock, shares authorized | 25,000,000 | 25,000,000 |
| Preferred stock, shares issued | ||
| Preferred stock, shares outstanding |
| CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) | 3 Months Ended | |
| Mar. 31, 2017 | Mar. 31, 2016 | |
| Revenues: | ||
| Revenues, other | $ 139,460 | |
| Revenues, related party | 5,000 | 192,000 |
| Total revenues | 144,460 | 192,000 |
| Cost of sales | 15,392 | 11,148 |
| Gross profit | 129,068 | 180,852 |
| Operating Expenses: | ||
| Compensation and benefits | 156,672 | 149,052 |
| Professional fees | 41,250 | 24,914 |
| Consulting fees, stockholder | 60,000 | |
| Rent, related party 2016 | 18,372 | 15,552 |
| Other general and administrative | 15,608 | 1,921 |
| Total operating expenses | 291,903 | 191,439 |
| Loss from operations | (162,835) | (10,588) |
| Other Income: | ||
| Gain on contract cancellation | 160,000 | |
| Interest income, including $64 (2017) and $77 (2016) from officer | 112 | 77 |
| Interest expense and finance charges | (368) | |
| Total other income, net | 159,744 | 77 |
| Net income | $ (3,091) | $ (10,511) |
| Basic and diluted loss per share | $ 0 | $ 0 |
| Weighted average number of common shares outstanding Basic and diluted | 60,906,000 | 60,906,000 |
| CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) | 3 Months Ended | |
| Mar. 31, 2017 | Mar. 31, 2016 | |
| Income Statement [Abstract] | ||
| Officer portion of interest income | $ 64 | $ 77 |
| CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) | 3 Months Ended | |
| Mar. 31, 2017 | Mar. 31, 2016 | |
| Cash flows from operating activities: | ||
| Net loss | $ (3,091) | $ (10,511) |
| Adjustments to reconcile net loss to net cash provided by (used in) operations | ||
| Depreciation | 221 | |
| Security deposit used for rent payment | 3,000 | |
| Changes in operating assets and liabilities: | ||
| Decrease (increase) in Interest receivable, related party | 82 | (77) |
| Decrease (increase) in Accounts receivable | (9,460) | |
| Decrease (increase) in Inventory | (2,910) | |
| Decrease (increase) in Deferred Commissions, stockholder | (375,000) | |
| Decrease (increase) in Prepaid assets | (44,755) | |
| Decrease (increase) in Other receivables | (35,131) | |
| Decrease (increase) in Due from related party | (12,979) | |
| Increase (decrease) in Accounts payable and accrued expenses | 38,211 | (5,231) |
| Increase (decrease) in Commissions payable, stockholder | (96,000) | |
| Increase (decrease) in Deferred revenue | 625,000 | |
| Increase (decrease) in Due to related party | 9,500 | |
| Net cash provided by (used in) operating activities | 141,798 | (34,971) |
| Cash flows from investing activities: | ||
| Repayments of shareholder loans receivable | 2,563 | |
| Net cash provided by investing activities | 2,563 | |
| Net increase (decrease) in cash and cash equivalents | 144,361 | (34,971) |
| Cash and cash equivalents, Beginning of period | 493,514 | 67,841 |
| Cash and cash equivalents, End of period | 637,875 | 32,870 |
| Supplemental disclosure of cash flow information: | ||
| Cash paid for interest | 368 | |
| Cash paid for income taxes | ||
| ORGANIZATION | 3 Months Ended |
| Mar. 31, 2017 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| ORGANIZATION | NOTE 1 - ORGANIZATION Business InnerScope Advertising Agency, Inc. (Company, Innerscope or ISAA) is a Nevada Corporation incorporated on June 15, 2012, with its principal place of business in Roseville, California. ISAA was formed to provide advertising and marketing services to retail establishments in the hearing device industry. On June 20, 2012, ISAA entered into an Acquisition and Plan of Share Exchange with InnerScope Advertising Agency, LLC (ILLC), a commonly owned entity, whereby ISAA acquired 100% of ILLC. On November 1, 2013, ISAA entered into an Acquisition and Plan of Share Exchange with Intela-Hear, LLC (Intela-Hear), a commonly owned entity, whereby ISAA acquired 100% of the outstanding equity of Intela-Hear in exchange for 27,000,000 shares of the Companys common stock. This resulted in Intela-Hear becoming a wholly-owned subsidiary of the Company. ISAA provides a comprehensive range of services (including consulting services), grouped into four fundamental disciplines: advertising/marketing, customer relationship management, public relations and specialty communications. The Company serves the retail hearing aid dispensing community through generating traffic and consumer interest for hearing aid dispensing practices and providing consulting services to hearing aid dispensaries. During the three months ended March 31, 2017, approximately 96.3% of revenues were from one customer (see Note 8), and for the three months ended March 31, 2016, 100% of the Companys revenue was generated from a related party. On August 5, 2016, the Company and the related party agreed to cancel their Marketing Agreement as a result of the sale by the related party of substantially all of their assets. See note 5. On August 5, 2016, the Company along with Mark Moore (Mark, the Companys chairman), Matthew Moore (Matthew, the Companys Chief Executive Officer) and Kim Moore (Kim, the Companys Chief Financial Officer) entered into a Store Expansion Consulting Agreement (the Expansion Agreement). Mark, Matthew and Kim are herein referred to collectively as the Moores. Pursuant to the Expansion Agreement, the Company and the Moores were responsible for all physical plant and marketing details for new store openings during the initial term of six-months. The Expansion Agreement was cancelled on January 6, 2017. The Companys client has decided to do their own marketing in-house and eliminate this out-sourced contract, and has decided to open only one location and delay the opening of any other new stores. Also on August 5, 2016, the Company and the Moores entered into a Consulting Agreement (the Consulting Agreement) with the same party as the store Expansion Agreement. Under the Consulting Agreement, including the Non-Compete provision covering a ten mile radius of any retail store, the Company and the Moores will provide unlimited licensing of the Intela-Hear brand name, exclusive access to the Aware Aural Rehab Program within 10 miles of retail stores, exclusive territory of all services within 10 miles of retail stores and 40 hours per month of various consulting services. The Consulting Agreement continues until January 31, 2019, unless terminated for cause, as defined in the Consulting Agreement. On May 2, 2017, the Company received a demand that all monies paid pursuant to the Consulting Agreement be returned. |
| SUMMARY OF SIGNIFICANT ACCOUNTING PROUNCEMENTS | 3 Months Ended |
| Mar. 31, 2017 | |
| Accounting Policies [Abstract] | |
| SUMMARY OF SIGNIFICANT ACCOUNTING PROUNCEMENTS | NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES Basis of Presentation and Principles of Consolidation The accompanying condensed consolidated financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments necessary to present the financial position, results of operations and cash flows for the stated periods have been made. Except as described below, these adjustments consist only of normal and recurring adjustments. Certain information and note disclosures normally included in the Companys annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These condensed consolidated unaudited financial statements should be read in conjunction with a reading of the Companys consolidated financial statements and notes thereto included in Form 10-K filed with the SEC on March 31, 2017. Interim results of operations for the three months ended March 31, 2017 and 2016 are not necessarily indicative of future results for the full year. Certain amounts from the 2016 period have been reclassified to conform to the presentation used in the current period. The condensed consolidated financial statements of the Company include the consolidated accounts of Innerscope and its wholly owned subsidiaries ILLC and Intela-Hear, a California limited liability company. All intercompany accounts and transactions have been eliminated in consolidation. Emerging Growth Companies The Company qualifies as an emerging growth company under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the benefits of this extended transition period. 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 and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Significant estimates relied upon in preparing these financial statements include collectability of notes receivable from an officer, and through July 31, 2016, the allocation of our Presidents compensation to the Company. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits. If the amount of a deposit at any time exceeds the federally insured amount at a bank, the uninsured portion of the deposit could be lost, in whole or in part, if the bank were to fail. Deferred Commission and Commission Payable, Stockholder The Company records deferred commission when cash has been paid, but the related services have not been provided by the party (stockholder). Commission expense will be recognized when the services are provided. As of March 31, 2017 and December 31, 2016, the Company had advanced $508,334 and $133,334, respectively. The Company also records commissions payable, stockholder, when services have been provided and the Company has not yet paid for the services. As of December 31, 2016, the Company owed the stockholder $96,000, which was paid in January 2017. Notes Receivable, Officer The Company records notes receivable when a recipient has issued a note to the Company in exchange for cash. The Company records as a current asset, any portion of the note that is due in the subsequent twelve (12) months for the date of the balance sheet, and any payments due in excess of twelve months of the balance sheet are classified as long term. As of March 31, 2017, $10,314 (includes $64 of interest due) is due by March 31, 2018 and $5,125 is due after March 31, 2018. Revenue Recognition The Company recognizes revenue in accordance with FASB ASC 605, Revenue Recognition. ASC 605 requires that four basic criteria are met (1) persuasive evidence of an arrangement exists, (2) delivery of products and services has occurred, (3) the fee is fixed or determinable and (4) collectability is reasonably assured. The Company recognizes revenue during the period in which the services are performed. For the three months ended March 31, 2017, the Company received and recognized $100,000 of revenue related to the Store Expansion Agreement and $30,000 from the cancellation of the Marketing and Store Expansion Agreements. Deferred Revenue The Company records deferred revenues from the Consulting Agreement when cash has been received, but the related services have not been provided. Revenue will be recognized when the services are provided and the terms of the agreement have been fulfilled. As of March 31, 2017, the Company has deferred revenue of $847,223 related to the Consulting Agreement. On May 2, 2017, the Company received a demand that all monies paid pursuant to the Consulting Agreement be returned. The letter claims the Moores are not able to render their services, as personally required, pursuant to the Consulting Agreement. Accordingly, effective January 1, 2017, the Company has not recognized revenue from the Consulting Agreement. Fair Value of Financial Instruments The Company's financial instruments consist primarily of cash, notes and interest receivable, officer and accounts payable and amount due to a related party (MFHC). The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities. The estimated fair value is not necessarily indicative of the amounts the Company would realize in a current market exchange or from future earnings or cash flows. Income Taxes The Company accounts for income taxes in accordance with ASC 740-10, Income Taxes. Deferred tax assets and liabilities are recognized to reflect the estimated future tax effects, calculated at the tax rate expected to be in effect at the time of realization. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some portion of the deferred tax asset will not be realized. Deferred tax assets and liabilities are adjusted for the effects of the changes in tax laws and rates of the date of enactment. ASC 740-10 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. Interest and penalties are classified as a component of interest and other expenses. To date, the Company has not been assessed, nor paid, any interest or penalties. Uncertain tax positions are measured and recorded by establishing a threshold for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Only tax positions meeting the more-likely-than-not recognition threshold at the effective date may be recognized or continue to be recognized. Earnings (Loss) Per Share The Company reports earnings (loss) per share in accordance with ASC 260, "Earnings per Share." Basic earnings (loss) per share is computed by dividing net income (loss), after deducting preferred stock dividends accumulated during the period, by the weighted-average number of shares of common stock outstanding during each period. Diluted earnings per share is computed by dividing net loss by the weighted-average number of shares of common stock, common stock equivalents and other potentially dilutive securities outstanding during the period. As of March 31, 2017 and 2016, the Company did not have any outstanding common stock equivalents or any other potentially dilutive securities. Recent Accounting Pronouncements Recent accounting pronouncements issued by the FASB and the SEC did not have, or are not believed by management to have, a material impact on the Company's present or future consolidated financial statements. |
| GOING CONCERN AND MANAGEMENT'S PLANS | 3 Months Ended |
| Mar. 31, 2017 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| GOING CONCERN AND MANAGEMENT'S PLANS | NOTE 3 GOING CONCERN AND MANAGEMENTS PLANS The accompanying unaudited condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. During the three months ended March 31, 2017, the Company had net income of $56,911 and generated cash of $141,798 in operations. Through August 5, 2016, the Company was dependent on the Marketing Agreement with MFHC, (the Company and MFHC agreed to cancel the Marketing Agreement which generated 100% of the Companys revenues for the three months ended March 31, 2016, as a result of the sale by MFHC of substantially all of their assets) and is now dependent on the Consulting Agreement with a third party. On May 2, 2017, the Company received a demand that all monies paid pursuant to the Consulting Agreement be returned. The letter claims the Moores are not able to render their services, as personally required, pursuant to the Consulting Agreement. Managements Plans The Companys plans include the realization of the Consulting Agreement to provide the Company with working capital. The Companys plans also include setting up an alliance (the Alliance). On April 2, 2013, The Company executed a 10 Year Supply Agreement with GN Hearing Care Corporation, DBA as GN Resound (GN Resound), one of the worlds leading manufacturers of hearing devices. This supply agreement enables the Company to offer hearing aids to independent hearing aid practitioners at a discount to the regular wholesale price, while still permitting the Company to profit from said sale between the independent hearing aid practitioners and GN Resound. Alliance members will then be able to sell those hearing devices, whether private label or GN Resound branded, manufactured and shipped by GN ReSound under the Alliance program to their clients. As of April 20, 2017, we have work orders from 9 new clients, representing 36 locations to provide our marketing and advertising services. We are actively pursuing additional clients and we are planning to launch the Alliance program. |
| NOTE RECEIVABLE, OFFICER | 3 Months Ended |
| Mar. 31, 2017 | |
| Receivables [Abstract] | |
| NOTE RECEIVABLE, OFFICER | NOTE 4 NOTE RECEIVABLE, OFFICER On April 1, and June 25, 2013, in exchange for two notes receivable, the Company loaned the President of the Company $10,000 and $10,500, respectively. The terms of the notes include an interest rate of 1.5% per annum and the notes, as amended are due on their fifth year anniversary, with quarterly payment beginning October 1, 2016. Interest income, related party of $64 and $77 was recorded for the three months ended March 31, 2017 and 2016, respectively. As of March 31, 2017, and December 31, 2016, notes and interest receivable, related party was $15,439 and $18,084, respectively. |
| RELATED PARTY TRANSACTIONS | 3 Months Ended |
| Mar. 31, 2017 | |
| Related Party Transactions [Abstract] | |
| RELATED PARTY TRANSACTIONS | NOTE 5 RELATED PARTY TRANSACTIONS The Company loaned the President $20,500 during the year ended December 31, 2013 (see Note 4). The Company recorded interest income of $64 and $77 for the three months ended March 31, 2017 and 2016. Pursuant to a Marketing Agreement (cancelled August 5, 2016), the Company provided marketing programs to promote and sell hearing aid instruments and related devices to Moore Family Hearing Company (MFHC). MFHC owned and operated retail hearing aid stores. Based on common control of MFHC and the Company, all transactions with MFHC are classified as related party transactions. On August 8, 2016, in consideration of $128,000 (the Cancellation Fee), MFHC and the Company agreed to cancel the Marketing Agreement as a result of the sale by MFHC of substantially all of their assets (see Note 6). On August 11, 2016, MFHC paid $229,622 to the Company (inclusive of the balance owed as of June 30, 2016, the Cancellation Fee and other related party activity). Pursuant to the Marketing Agreement, beginning in January 2014, the monthly fee was increased from $2,500 to $3,200 per retail location. For the three months ended March 31, 2016, there were 20 stores resulting in revenue of $192,000. The Company has offset the accounts receivable owed from MFHC for expenses of the Company that have been paid by MFHC. As a result of these payments in addition to MFHCs payments to the Company during the year ended December 31, 2016, the balance due to MFHC as of March 31, 2017 and December 31, 2016 was $22,548 and $13,048, respectively. On April 1, 2013, the Company entered into a five-year sublease agreement with MFHC to sublease approximately 729 square feet of office space for $1,500 per month. The monthly rent reduced the amounts owed to the Company from MFHC for the marketing services provided to MFHC. For the three months ended March 31, 2016, the Company expensed $4,500 related to this lease. On February 1, 2016, the Company entered into a one-year sublease agreement with MFHC to sublease approximately 2,119 square feet of office space for $4,026 per month. The monthly rent reduced the amounts owed to the Company from MFHC for the marketing services provided to MFHC. Effective April 30, 2016, MFHC released the Company from the sublease. For the three months ended March 31, 2016, the Company expensed $8,052 related to this lease. Prior to August 1, 2016, the Companys President was being compensated from MFHC, as he also held a position with MFHC. During that time the Company estimated the portion of the Presidents salary that should be allocated to the Company, and subsequent to August 1, 2016, the Company agreed to compensation of $225,000 per year. Effective August 1, 2016, the Company agreed to compensate our Chief Financial Officer $125,000 per annum. On November 15, 2016, the Company entered into an employment agreement with our CEO and CFO, which includes an annual base salary of $225,000 and $125,000, respectively. In September 2016, the officers and directors of the Company formed a California limited liability company (the LLC), for the purpose of acquiring commercial real estate and other business activities. In November 2016, the Chairman formed a California Limited Liability Company (LLC), for the purpose of providing consulting services to the Company. |
| COMMITMENTS AND CONTINGENCIES | 3 Months Ended |
| Mar. 31, 2017 | |
| Commitments and contingencies | |
| COMMITMENTS AND CONTINGENCIES | NOTE 6 COMMITMENTS AND CONTINGENCIES Lease Agreements On April 1, 2013, the Company entered into a five year sublease agreement with MFHC to sublease approximately 729 square feet of office space for $1,500 per month. The monthly rent reduced the amounts owed to the Company from MFHC for the marketing services provided to MFHC. On February 1, 2014, the Company entered into a two year sublease agreement for approximately 2,119 square feet of office space in Roseville, Ca, for $3,000 per month. On February 1, 2017, the Company and MFHC terminated any remaining subleases with MFHC and the Company agreed to a month-to-month lease directly with the landlord for $8,436 per month. Consulting Agreements Effective June 20, 2012, the Company entered into an eighteen month Business Consulting Agreement (the BCA). Pursuant to the BCA, the consultant is to assist the Company in becoming a public company and the Company agreed to a monthly compensation of $2,500 and the issuance of the amount of shares equal to 4.9% of the outstanding shares of the Company at all times until the completion of the Transaction. The Company has issued the consultant 2,940,000 shares of common stock. The Company continues to use the services of the consultant on a month-to-month basis at the rate of $2,500 per month. For the three months ended March 31, 2017 and 2016, the Company has recorded expenses of $7,500 in professional fees. On August 5, 2016, the Company along with Mark Moore (Mark, the Companys chairman), Matthew Moore (Matthew, the Companys Chief Executive Officer) and Kim Moore (Kim, the Companys Chief Financial Officer) entered into a Store Expansion Consulting Agreement (the Expansion Agreement) Mark, Matthew and Kim are herein referred to collectively as the Moores. Pursuant to the Expansion Agreement, the Company and the Moores will be responsible for all physical plant and marketing details for new store openings during the initial term of six-months. The Expansion Agreement was cancelled on January 6, 2017. The Companys client has decided to do their own marketing in-house and eliminate this out-sourced contract, and has decided to delay the opening of any new stores. Also on August 5, 2016, the Company and the Moores entered into a Consulting Agreement (the Consulting Agreement) with the same party as the store Expansion Agreement. Under the Consulting Agreement, including the Non-Compete provision covering a ten mile radius of any retail store, the Company and the Moores will provide unlimited licensing of the Intela-Hear brand name, exclusive access to the Aware Aural Rehab Program within 10 miles of retail stores, exclusive territory of all services within 10 miles of retail stores and 40 hours per month of various consulting services. The Consulting Agreement continues until January 31, 2019, unless terminated for cause, as defined in the Consulting Agreement. On May 2, 2017, the Company received a demand letter threatening litigation unless all monies paid pursuant to the Consulting Agreement are returned. The Company believes this threat by the third party is frivolous and without merit, as well as not providing sufficient cause for the Agreement to be terminated (See Note 9). However, effective January 1, 2017, the Company has not recognized revenue from the Consulting Agreement. Effective August 5, 2016, the Company entered into a Marketing Agreement (the Marketing Agreement). Pursuant to the Marketing Agreement, the Company will provide marketing concepts and designs to promote its products and use the Companys advertising services for an initial six month period. Pursuant to the Marketing Agreement and the current structure, the Company will receive $50,000 per month. On January 6, 2017, the Marketing Agreement was cancelled. On November 17, 2016, the Company entered into an Agreement with a Limited Liability Company, whose sole member is our Chairman. Pursuant to the Agreement, consulting services are to be provided to the Company related to the physical plant and marketing of new store openings for hearing aid dispensaries as well as the marketing and general operations of hearing aid dispensary business. During the three months ended March 31, 2017, the Company paid the LLC $771,000. The Company recorded the payment as deferred commissions and recognizes commission expense- shareholder, when the services are performed. A summary of the activity for the three months ended March 31, 2017 and for the year ended December 31, 2016, is as follows: Deferred commissions-stockholder 2017 2016 Beginning balance $ 133,334 $ Payments made 771,000 375,000 Reduction of commissions owed (96,000 ) Commission expense recorded (60,000 ) (241,666 ) Other expense recorded (240,000 ) Ending balance $ 508,334 $ 133,334 |
| STOCKHOLDERS' EQUITY | 3 Months Ended |
| Mar. 31, 2017 | |
| Equity [Abstract] | |
| STOCKHOLDERS' EQUITY | NOTE 7 STOCKHOLDERS EQUITY COMMON STOCK The Company has 225,000,000 authorized shares of $0.0001 common stock. As of March 31, 2017 and December 31, 2016, there are 60,906,000 shares of common stock outstanding. PREFERRED STOCK The Company has 25,000,000 authorized shares of $0.0001 preferred stock. As of March 31, 2017 and December 31, 2016 there were no shares of preferred stock issued and outstanding. |
| SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK | 3 Months Ended |
| Mar. 31, 2017 | |
| Risks and Uncertainties [Abstract] | |
| SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK | NOTE 8 SALES CONCENTRATION AND CONCENTRATION OF CREDIT RISK Cash Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains cash balances at one financial institution, which is insured by the Federal Deposit Insurance Corporation. As of March 31, 2017, the Company has approximately $405,000 in excess of the insurance limit at one financial institution. The Company has not experienced any losses in such accounts. Sales Concentration Following is a summary of customers who accounted for more than ten percent (10%) of the Companys revenues for the three months ended March 31, 2017 and 2016: Customer 2017 2016 Amount Due as of March 31, 2017 Customer A 89.9 % $ Customer B, related party 100 % $ |
| SUBSEQUENT EVENTS | 3 Months Ended |
| Mar. 31, 2017 | |
| Subsequent Events [Abstract] | |
| SUBSEQUENT EVENTS | NOTE 9 SUBSEQUENT EVENTS On April 3, 2017, the Company entered into a one (1) year Financial Consulting Agreement (the FC Agreement), included in this filing as Exhibit 10.13, with a Consultant (the FC Consultant). Pursuant to the FC Agreement, the FC Consultant will assist the Company in its public company filing requirements. The Company has agreed to compensate the FC Consultant $4,500 per month and to issue 333,334 shares of restricted common stock of the Company. Under certain circumstances the monthly fee can be reduced to $3,500 after the first six months of the FC Agreement. On April 7, 2017, the Company entered into a Consulting and Representation Agreement (the CR Agreement), included in this filing as Exhibit 10.14, with a consultant (the CR Consultant). Pursuant to the CR Agreement the CR Consultant will assist the Company to broaden its visibility to the investing public. The Company has agreed to compensate the CR Consultant $700 per month and to issue 300,000 restricted shares of the Companys common stock to the CR Consultant. The initial term was for fifteen (15) days with an automatic extension for one hundred seventy (170) days. On May 2, 2017, the Company received a demand letter threatening litigation unless all monies paid pursuant to the Consulting Agreement are returned on the basis that an injunction against certain Officers and Directors renders the Consulting Agreement impossible to perform. The Company was not named as an enjoined party in such previous litigation, and the services contemplated under the Consulting Agreement are not within the scope of the injunction, thus the Company believes this threat by the third party is frivolous and without merit, as well as not providing sufficient cause for the Agreement to be terminated. The Company intends to vigorously defend against any lawsuit filed against it in this matter, as well as take any required action to see that the obligations of the third party in this matter are strictly enforced. On May 9, 2017, the Company and Moore Holdings, LLC, a California Limited Liability Company ( Moore Holdings Building Interest Trust Deed |
