MEC 10-Q/A 9 Dec 15 2015 Q3 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2015shares
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	MYECHECK, INC.
Entity Central Index Key	1,619,558
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	MYEC
Entity Common Stock, Shares Outstanding	4,161,145,067

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 4,534	$ 51,261
Accounts receivable - Net	102,200	146,740
Employee advances	2,775	2,500
Capitalized loan fees - Net	0	150,869
Prepaid expenses	28,361	135,444
Total current assets	137,870	486,814
Fixed assets - Net	91,105	61,730
Intangible Assets - Net, Website	24,870	20,250
IP - Mobile App - Seergate - Net	2,969,623	0
Other current assets	4,900	0
Other Assets - Deposits	52,812	70,502
Total Assets	3,281,180	639,296
Current Liabilities
Accounts payable and accrued expenses	1,100,441	679,802
Payroll liabilities	115,872	47,710
Loans payable - related party	95,482	34,036
Loans payable - other	138,218	56,415
Derivative liability	278,260	439,368
Deferred revenue	725	25,000
Convertible notes - net	975,149	550,000
Total Current Liabilities	2,704,147	1,832,331
Stockholders' equity (deficit):
Preferred stock, $0.00001 par value, 100,000,000 shares authorized, none issued	0	0
Common stock, $0.00001 par value, 4,900,000,000 shares authorized, 4,161,145,067and 4,127,436,732 shares issued and outstanding , respectively	51,611	51,274
Additional paid-in capital	9,074,099	3,452,036
Accumulated deficit	(8,538,676)	(4,878,261)
Treasury stock	(10,001)	(10,001)
Common stock to be issued	0	191,917
Total stockholders' equity (deficit)	577,033	(1,193,035)
Total liabilities and stockholders' equity (deficit)	$ 3,281,180	$ 639,296

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical] - $ / shares	Sep. 30, 2015	Dec. 31, 2014
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	100,000,000	100,000,000
Preferred Stock, Shares Issued	0	0
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	4,900,000,000	4,900,000,000
Common Stock, Shares, Issued	4,161,145,067	4,127,436,732
Common Stock, Shares, Outstanding	4,161,145,067	4,127,436,732

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Revenues	$ 82,389	$ 48,802	$ 640,498	$ 772,865
Cost of revenues	43,797	2,000	46,141	46,527
Gross Profit	38,592	46,802	594,357	726,338
General and administrative	1,620,274	387,244	2,599,041	535,342
Research and Development	258,261	139,324	489,221	180,683
Total Operating Expenses	1,878,535	526,568	3,088,262	716,025
Income or (Loss) from operations	(1,839,943)	(479,766)	(2,493,905)	10,313
Other Income/(Expense)
Initial Derivative liability	(278,752)	0	(278,752)	0
Change in Derivative liability	276,756	0	439,860	0
Interest income (expense), net	(59,602)	(7,475)	(96,195)	(10,409)
Loss on convertible notes	0	0	(1,229,550)	0
Loss on conversion of debt	0	(63,000)	0	(63,000)
Other income and expenses	(2,185)	0	(1,071)	0
Other income cost recovery and expenses	0	129,528	0	119,576
Total other income/(expense)	(63,783)	59,053	(1,165,708)	46,167
Net income or (loss) before income taxes	(1,903,726)	(420,713)	(3,659,613)	56,480
Provision for income taxes	0	0	(800)	(800)
Net (Loss) or Income	$ (1,903,726)	$ (420,713)	$ (3,660,413)	$ 55,680
Basic earnings per share	$ 0	$ 0	$ 0	$ 0
Diluted earnings per share	$ 0	$ 0	$ 0	$ 0
Weighted average number of shares outstanding during the period - basic (in shares)	4,126,724,126	4,215,125,271	4,126,724,126	4,215,125,271
Weighted average number of shares outstanding during the period - fully diluted (in shares)	4,126,724,126	4,215,125,271	4,126,724,126	4,215,125,271

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash Flows from Operating activities:
Net (loss) income	$ (3,660,413)	$ 55,680
Adjustments to reconcile net (loss) income to net cash (used) provided by operating activities:
Depreciation and amortization	170,678	4,947
Amortization of IP	259,200	0
Loss on debt conversion	1,229,550	63,000
Interest and prepaid insurance expense	62,022	0
Stock based services	0	107,778
Derivative expense	278,752	0
Change in fair value of derivative liabilities	(439,860)	0
Gain on accounts payable settlement	0	(119,966)
Stock based compensation	1,145,033	0
(Increase) Decrease in:
Accounts receivable	44,540	(48,500)
Employee advances	(275)	0
Prepaid expenses & other assets	0	(45,821)
Increase (Decrease) in:
Accounts payable and accrued expenses	296,068	30,943
Deferred revenue	(24,275)	0
Payroll taxes payable	0	13,308
Accrued payroll	68,162	0
Net cash (used) provided by operating activities	(570,818)	61,369
Cash Flows from Investing activities
Purchase of P, P & E	(25,491)	(36,363)
Security deposit on new facility	0	(32,812)
Cost incurred capitalized website	(10,623)	(9,000)
Investment in other assets	(4,900)	0
Purchase of Treasury Stock	0	(10,000)
Net cash (used) provided by investing activities	(41,014)	(88,175)
Cash Flows from Financing activities
Proceeds for loan payable - related parties	61,446	18,001
Proceeds from convertible debt	425,149	0
Development payment for acquisition of Seergate	(75,000)	0
Loan proceeds acquisition of subsidiary	0	83,300
Repayment of convertible note payable	0	(22,750)
Proceeds for loan payable - other	153,510	0
Net cash provided by financing activities	565,105	78,551
Net (decrease) increase in Cash	(46,727)	51,745
Cash in Beginning of Period	51,261	65
Cash at End of Period	4,534	51,810
Supplemental Cash Flow Information Abstract
Taxes	0	4,800
Interest	0	1,599
Supplemental Disclosure of Non Cash Investing and Financing Activities
Common Shares issued for services and common stock payable	201,750	0
Acquisition of Mobile Application assets from Seergate	3,228,823	0
Issuance for debt	54,702	15,000
Conversion of convertible note to note payable	0	32,000
Stock issued for subscription receivable	$ 0	$ 28,000

ORGANIZATION, BASIS OF PRESENTA

ORGANIZATION, BASIS OF PRESENTATION AND NATURE OF OPERATIONS	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	NOTE 1 – ORGANIZATION, BASIS OF PRESENTATION AND NATURE OF OPERATIONS The accompanying consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) under the accrual basis of accounting. The consolidated financial information as of December 31, 2014 is derived from the audited consolidated financial statements presented in the Company’s Form 10 dated August 24, 2015. The unaudited condensed interim consolidated financial statements should be read in conjunction with the Company’s Form 10, which contains the audited consolidated financial statements and notes thereto, together with the Management’s Discussion and Analysis, dated August 24, 2015. Certain information or footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim condensed financial reporting. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of condensed financial position, results of operations, or cash flows. It is management’s opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair consolidated financial statement presentation. The interim results for the period ended September 30, 2015 are not necessarily indicative of results for the full fiscal year. Organization MyECheck, Inc. (“MEC”) (“the Company”) was incorporated in the state of Delaware on October 29, 2004. The Company’s office is located at Folsom, California. On May 25, 2012 the Company was redomiciled in the State of Wyoming. In addition, the Company registered as a foreign corporation in the State of California on October 16, 2014. GreenPay, LLC (“GreenPay”), a wholly owned subsidiary of the Company, incorporated in the State of Wyoming on March 11, 2014 was acquired by MyEcheck on August 20, 2014. After the acquisition, GreenPay registered as a foreign limited liability company in the State of California on November 10, 2014. Sekoya Holdings, Ltd. (“Sekoya”) was incorporated in Nevada on May 19, 2005, and is an inactive company. Sekoya merged with the Company on March 14, 2008. The Company acquired Seergate, Ltd an Israeli corporation on May 6, 2015. Reverse Acquisition and Recapitalization On March 14, 2008, Sekoya Holdings, Ltd. (“Sekoya”), then a development stage company, merged with MEC and MEC became the surviving corporation. This transaction was accounted for as a reverse acquisition. Sekoya did not have any operations and majority-voting control was transferred to MEC. The transaction also required a recapitalization of MEC. Since MEC acquired a controlling voting interest, it was deemed the accounting acquirer, while Sekoya was deemed the legal acquirer. The historical consolidated financial statements of the Company are of those of MEC and of the consolidated entities from the date of merger and subsequent. Acquisition of GreenPay, LLC On August 20, 2014, MyECheck completed the acquisition of its licensee, GreenPay, LLC. GreenPay, LLC is now a wholly owned subsidiary of MyECheck, Inc. GreenPay assets are owned by MyECheck, however GreenPay will be operated as a separate entity and will move forward with an independent board of directors and management in 2016. Acquisition of Seergate, Ltd. On May 6, 2015, MyECheck, Inc. completed its acquisition of Seergate, Ltd. Seergate is an Israeli corporation that has developed an innovative cloud based platform for billing and payments. MyECheck acquired 100 150,000,000 The adjusted purchase price of the acquisition totaled $ 3,123,416 25,000 0.02 48,216 Cash $ 67,413 Computer equipment 6,145 Other assets 7,777 Total Assets 81,335 Less Liabilities Payroll accrual (45,885) Development costs, travel and professional fees reimbursement (189,243) Total liabilities (235,128) Excess liabilities greater than assets (153,793) IP for mobile application 3,228,823 Less amortization over 60 months (259,200) Net IP after amortization at 9-30-2015 2,969,623 Total amount paid $ 3,123,416 The estimated fair value of certain assets and liabilities have been determined by management and are subject to change upon the finalization of the purchase accounting. No portion of the intangible assets, including goodwill, is expected to be deducted for tax purposes. The results of operations of Seergate are included in the Company’s condensed consolidated statements of operations from the date of the acquisition of May 6, 2015, including approximately $ 0 164,971 For the year For the nine months ended Ended 09/30/2015 12/31/2014 Unaudited Unaudited Revenues $ 640,498 $ 952,156 Cost of revenues 46,141 (99,976) Gross Profit 594,357 852,180 General and administrative 2,634,006 1,527,837 Loss from disposal of assets - 13,289 Research and development 867,336 1,098,297 Total Operating Expenses 3,501,342 2,639,423 Income or (Loss) from Operations (2,906,985) (1,787,243) Other Income/(Expense) Derivative liability (418,422) (488,246) Change in fair value of derivative liabilities 579,800 48,878 Interest expense net of interest income (97,188) (28,142) Loss on convertible note (1,229,550) (62,980) Other income and expenses (1,071) - Other income cost recovery - 140,685 Total Other Income/(Expense) (1,166,431) (389,805) Net income or (loss) before income taxes (4,073,416) (2,177,048) Provision for income taxes (800) (800) Net (Loss) or Income $ (4,074,216) $ (2,177,848) The unaudited consolidated pro forma financial information is not necessarily indicative of the results that would have occurred if the acquisition had occurred on the dates indicated or that may result in the future. Nature of Operations The Company provides software that enables merchants and banks to receive and process real–time payments from consumers, businesses and government agencies. Payment can be initiated online, via point of sale terminals, or over the telephone. The Company also licenses patented technology in the mobile payments and banking industries.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	All significant intercompany accounts and balances have been eliminated in consolidation. The Company’s operations are subject to significant risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company has experienced, and in the future expects to continue to experience, variability in its sales and earnings. The factors expected to contribute to this variability include, among others, (i) the uncertainty associated with the commercialization and ultimate success of the product, (ii) intense competition and rapid technological changes for the mobile payment processing industry and (iii) general economic conditions which may cast doubt on future success. See Note 3 regarding going concern matters. The Company has adopted a December 31 fiscal year end The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Such estimates and assumptions impact, among others, the following: the fair value of intangible assets acquired, the fair value of other derivative liabilities, estimates of the probability and potential magnitude of contingent liabilities and the valuation allowance for deferred tax assets due to continuing operating losses. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from our estimates. The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. At September 30, 2015 and 2014, the Company had no cash equivalents. The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may exceed federally insured limits. At September 30, 2015 and 2014, there were no balances that exceeded the federally insured limit. Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company extends unsecured credit to its customers in the ordinary course of business but mitigates the associated risks by performing credit checks and actively pursuing past due accounts. The Company recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The allowance for doubtful accounts receivable was $ 0 0 In 2015 and 2014, the Company recorded no bad debt expense. On October 29, 2014, the Company obtained a loan facility which resulted in the capitalization of loan fees of $ 193,975 193,975 0 150,869 The Company records revenue when all of the following have occurred; (1) persuasive evidence of an arrangement exists, (2) product delivery has occurred, (3) the sales price to the customer is fixed or determinable, and (4) collectability is reasonably assured. The Company earns revenue from services, which has included the following: electronic check processing, financial verification, identity verification, check guarantee services and licensing of intellectual property. The services are performed under the terms of a contract with a customer, which states the services to be utilized and the terms and fixed price for all services under contract. The price of these services may be a fixed fee per transaction and/or a percentage of the transaction processed depending on the service. Revenue from electronic check processing is derived from fees collected from merchants to convert merchant customer check data into an electronic image of a paper draft, which allows the Company to deposit the funds to the merchant’s bank through image clearing with the Federal Reserve on behalf of the bank. The Company recognizes the revenue related to electronic check processing fees when the services are performed. Revenue from financial verification is derived from fees collected from merchants to process requests to validate financial verifications to an outside service provider under contract with the Company. The cost for the service provider is recorded in cost of revenue when applicable. This revenue is recognized when the transaction is processed, since the Company has no further obligations. Revenue from check guarantee services is derived from fees collected from merchants to process transaction to an outside service provider under contract with the Company. The cost for the service provider is recorded in cost of revenue when applicable. This revenue is recognized when the transaction is processed, since the Company has no further obligations. The Company derives revenue from monthly maintenance fees and initial customer set-up fees. Monthly maintenance fee revenue billed monthly and is recognized as services are performed. Initial set-up fees are recognized over the respective customer relationship period. Payments received in advance of completing the earnings process are recorded as deferred revenue and recognized over the remaining service period. The Company’s two ongoing customers comprised 100 85 9 94 98 The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ⋅ Level 1 – Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ⋅ Level 2 – Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ⋅ Level 3 – Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The risk-free rate of return reflects the interest rate for the United States Treasury Note with similar time-to-maturity to that of the convertible debt. The recorded value of other financial assets and liabilities, which consist primarily of cash and cash equivalents, accounts receivable, other current assets, and accounts payable and accrued expenses approximate the fair value of the respective assets and liabilities at September 30, 2015 and September 30, 2014 based upon the short-term nature of the assets and liabilities. The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature. The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. For conventional convertible debt where the rate of conversion is below market value, the Company records a "beneficial conversion feature" ("BCF") and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt. The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed. For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt. The Company accounts for extinguishments of liabilities in accordance with ASC 860 - “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities”. When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized. The Company accounts for income taxes under the liability method, whereby deferred income tax liabilities or assets at the end of each period are determined using the tax rate expected to be in effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more likely than not that some or all of these deferred tax assets will not be realized. The Company’s policy is to prescribe a recognition threshold and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return. The Company has analyzed our filing positions in all jurisdictions where the Company is required to file returns, and found no positions that would require a liability for unrecognized income tax positions to be recognized. The Company is subject to tax examinations. In the event that the Company is assessed penalties and or interest, penalties will be charged to other financing expense and interest will be charged to interest expense. Basic net earnings (loss) per share is computed by dividing net income (loss) for the period by the weighted average number of common stock outstanding during each period. Diluted earnings (loss) per share is computed by dividing net income (loss) for the period by the weighted average number of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. The Company uses the “treasury stock” method to determine whether there is a dilutive effect of outstanding convertible debt, option and warrant contracts. For the year ended September 30, 2015 the Company reflected net income and a dilutive net income. Convertible Promissory Note – face amount of $40,000, conversion price of $0.0102 3,913,894 Convertible Promissory Note – face amount of $13,000, conversion price of $0.0098 1,326,531 Convertible Promissory Note – face amount of $30,000, conversion price of $0.0087 3,456,221 Convertible Promissory Note – face amount of $25,000, conversion price of $0.0096 2,606,882 Convertible Promissory Note – face amount of $20,000, conversion price of $0.0094 2,132,196 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $30,000, conversion price of $0.0112 2,678,571 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $28,000, conversion price of $0.0112 2,500,000 Convertible Note – face amount of $50,000, conversion price of $0.0074 6,734,007 Convertible Note – face amount of $30,000, conversion price of $0.0074 4,040,404 Total common stock equivalents $ 40,102,993 The Company had the following potential common stock equivalents at December 31, 2014: Convertible debt – face amount of $550,000, conversion price of $0.0174 31,609,195 Common Stock Payable (See Note 12 – Stockholders’ Deficit) 10,833,335 Total common stock equivalents 42,442,530 Advertising is expensed as incurred. For September 30, 2015 and 2014, advertising expense was $ 30,468 26,412 Periodically, the Company issues common shares or options to purchase its common shares to its officers, directors, employees, or other parties. Compensation expense for these equity awards are recognized over the vesting period, based on the fair value on the grant date. The Company recognizes compensation expense for only the portion of stock or options that are expected to vest, rather than record forfeitures when they occur. If the actual number of forfeitures differs from those estimated by management, additional adjustments to compensation expense may be required in the future periods. The Company capitalizes certain costs incurred for computer software developed or obtained for internal use, which are incurred during the application development stage. These capitalized costs are to be amortized on a straight-line basis over the expected useful life of the software. Costs related to preliminary project activities and post-implementation activities are expensed as incurred. For the nine months ended September 30, 2015 and 2014, no costs for the development of internal use software have been capitalized. New Accounting Standards Issued But Not Yet Adopted From time to time, new accounting pronouncements are issued by the FASB, which are adopted by the Company as of the specified date. Unless otherwise discussed, management believes the impact of recently issued standards, which are not yet effective, will not have a material impact on its consolidated financial statements upon adoption. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis (“ASU 2015-12”). In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs

GOING CONCERN

GOING CONCERN	9 Months Ended
	Sep. 30, 2015
Going Concern Disclosure [Abstract]
Going Concern Disclosure [Text Block]	NOTE 3 – GOING CONCERN The Company’s accountants have expressed substantial doubt about the Company’s ability to continue as a going concern as a result of its history of net operating losses. The Company’s ability to achieve and maintain profitability and positive cash flow is dependent upon our ability to successfully deliver license and service agreements and obtain financing until revenue can generate cash flow to meet operating requirements. The outcome of these matters cannot be predicted at this time. These consolidated financial statements do not include any adjustments to the amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue its business. As reflected in the accompanying consolidated financial statements, the Company had a net loss of $ 3,660,413 55,680 570,818 61,369 2,566,277 1,345,517 577,033 1,193,035 The ability of the Company to continue as a going concern is dependent on Management's plans, which include the raising of capital through debt and/or equity markets. The Company will require additional funding during the next twelve months to finance the growth of its current and expected operations and achieve strategic objectives. Additionally, the Company will need to continually generate revenues through its current business operations in order to generate enough cash flow to fund operations through 2016. The Company’s business plan calls for significant expenses in connection with the growing development of the Company’s products and services. As a developmental stage company, to date the Company has funded its operations with capital raised through the issuances of convertible notes, debt securities and credit facilities. The Company does not currently have sufficient funds to conduct continued development on its product and services and requires additional financing in order to continue its product and service development efforts. The Company may also require additional financing if the costs of development process are greater than anticipated. Additionally, the Company may require additional financing to sustain its business operations if the Company is not successful in earning sufficient revenue upon completion of its products and services. However the Company cannot ensure that additional financing will be available when needed on favorable terms, or at all. Even if the Company is able to raise the funds required, it is possible that the Company could incur unexpected costs and expenses or experience unexpected cash requirements that would force the Company to seek alternative financing. Furthermore, if the Company issues additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of its common stock. The Company is also dependent on maintaining their positive approval status with the Federal Reserve. If the Company were to lose this approval, their ability to provide services would be affected negatively. The Company is also dependent on bank sponsorship when processing transactions directly with the Federal Reserve. If the Company were to lose bank sponsorship, their ability to provide services would be affected negatively.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 – PROPERTY AND EQUIPMENT For the nine months ended September 30, 2015 and the year ended December 31, 2014 property and equipment is as follows: 9/30/2015 12/31/2014 Computer equipment $ 59,562 $ 33,139 Furniture and fixtures 56,752 22,018 Leasehold improvements 10,956 10,956 Accumulated depreciation (36,165) (4,383) Net Fixed Assets $ 91,105 $ 61,730 For the nine months ended September 30, 2015 and the year ended December 31, 2014, the Company recorded a depreciation expense of $13,806 and $4,205, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Note 5 – INTANGIBLE ASSETS In 2015 the company purchased two new websites, e-mobile-pay.com at a cost of $ 3,500 7,123 Using the Company’s employees and outside consultants, the company invested $ 24,000 9/30/2015 12/31/2014 Intangible assets website $ 34,623 $ 24,000 Accumulated amortization (9,753) (3,750) Intangible assets website - net $ 24,870 $ 20,250 For the nine months ended September 30, 2015 and the year ended December 31, 2014, $ 6,003 3,750 For the nine months ended September 30, 2015, total depreciation and amortization expense recorded in the operating expenses consisted of the following components: depreciation of $ 13,806 150,869 170,678

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2015
Convertible Notes Payable Disclosure [Abstract]
Convertible Notes payable Disclosure [Text Block]	April 26, 2010 Convertible Debt in Default– Asher Enterprises, Inc. Terms On April 26, 2010 50,000 3,000 47,000 8 22 Conversion The debt was convertible based upon 55 For the years ended December 31, 2013 and 2012, the note was in default. At December 31, 2013 the balance on the note was $ 32,000 25,000,000 0.002 0.0038 95,000 63,000 October 29, 2014 Convertible Debt – TCA Global Credit Master Fund, LP Terms On October 29, 2014, the Company issued and executed a convertible note for $ 550,000 489,025 60,975 2,941,176 100,000 33,000 193,975 11 Conversion The debt is convertible based upon 80 Additionally, the note contains a ratchet provision. The Company determined under ASC 815, that the embedded conversion feature (if offering of common stock is at no consideration or at a price that is lower than the effective conversion price on the date shares are offered for sale, then a ratchet down of effective exercise price to price per share offered for common stock would be used to determine additional shares to be issued). The Company has determined that this ratchet provision indicates that these shares, if issued, are not indexed to the Company’s own stock and, therefore, is an embedded derivative financial liability, which requires bifurcation and to be separately accounted for. At each reporting period, the Company will mark this derivative financial instrument to its estimated fair value. On October 29, 2014, the estimated fair value of the conversion feature of $ 488,246 At December 31, 2014 the balance on the note was $ 550,000 33,737 135,444 9,638 23,066 At September 30, 2015 the derivative liability was revalued and decreased by $439,368 leaving a balance of $ 0 439,368 In addition, in the second and third quarters the Company obtained Convertible Notes that created an initial derivative expense of $ 278,752 492 278,260 At September 30, 2015 the balance on the note was $ 577,359 27,359 0 28,361 61,092 96,195 MyECheck is a defendant in a civil action initiated on July 13, 2015 by TCA Global Credit Master Fund, L.P. (as Plaintiff) in the Circuit Court of the 17 th TCA Global Credit Master Fund, L.P. v. MyECheck, Inc., et al th 577,359 187,746 On April 2, 2015, the Company issued and executed a convertible note for $ 15,900 14,500 1,400 10 50 0.0016 19,875,000 389,550 On April 16, 2015, the Company approved the partial assignment of $ 40,000 October 5, 2010 40,000,000 0.001 840,000 Convertible Promissory Notes From time to time the Company raises working capital due to issuances of convertible notes as further described below. 1) Convertible Promissory Note for $40,000 to Charlie Abujudeh dated April 6, 2015, due April 6, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 6, 2015 as posted at the OTC Markets exchange of $0.0102 per share for a total common stock issuance of 3,913,894. $ 40,000 2) Convertible Promissory Note for $13,000 to Charlie Abujudeh dated April 8, 2015, due April 8, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 8, 2015 as posted at the OTC Markets exchange of $0.0098 per share for a total common stock issuance of 1,326,531. 13,000 3) Convertible Promissory Note for $30,000 to Charlie Abujudeh dated April 16, 2015, due April 16, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 16, 2015 as posted at the OTC Markets exchange of $0.0087 per share for a total common stock issuance of 3,456,221. 30,000 4) Convertible Promissory Note for $25,000 to Charlie Abujudeh dated April 23, 2015, due April 23, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 23, 2015 as posted at the OTC Markets exchange of $0.0096 per share for a total common stock issuance of 2,606,882. 25,000 5) Convertible Promissory Note for $20,000 to Charlie Abujudeh dated May 6, 2015, due May 6, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being May 6, 2015 as posted at the OTC Markets exchange of $0.0094 per share for a total common stock issuance of 2,132,196. 20,000 6) Promissory Note for $11,790.61 to Cardinal Commerce dated March 21, 2013, due March 21, 2016, principal only no interest. This debt was previously held in accrued liabilities. (See Note 14 – Subsequent Events). 11,790 Total Convertible Promissory Notes $ 139,790 Convertible Notes Payable with Embedded Derivative Liabilities (Conversion Options) 2) Callable Secured Convertible Note for $40,000 to Charlie Abujudeh dated May 12, 2015, due May 12, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at the election of the Holder the lesser of (i) 70% of the Trading Price of the Borrower’s Common Stock on the issue date or (ii) the Trading Price of the Borrower’s Common Stock on the Conversion Date. The lowest price the Holder can convert (including discount) is $0.001 per share. (3) 40,000 3) Callable Secured Convertible Note for $30,000 to Johann Gumpp dated May 28, 2015, due May 28, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period. (3). 30,000 4) Callable Secured Convertible Note for $40,000 to Johann Gumpp dated June 8, 2015, due June 8, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period. (3). 40,000 5) Callable Secured Convertible Note for $40,000 to Johann Gumpp dated June 19, 2015, due June 19, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period. (3). 40,000 6) Callable Secured Convertible Note for $28,000 to Johann Gumpp, dated July 1, 2015, due July 1, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period (3). 28,000 7) Convertible Note for $50,000 to Redwood Management, LLC, dated July 15, 2015, due July 15, 2016, bearing interest at 10% per annum. The conversion price shall be equal to 55% of the lowest price of the Common stock in the twenty (20) Trading Days prior to the Conversion Date (the “Fixed Conversion Price”). (3) 50,000 8) Convertible Note for $30,000 to Redwood Management, LLC, dated August 24, 2015, due August 24, 2016, bearing interest at 10% per annum. The conversion price shall be equal to 55% of the lowest traded price of the Common Stock in the twenty (20) Trading days prior to the Conversion Date (the “Fixed Conversion Price”). (3) 30,000 Total convertible notes payable with embedded derivative liability $ 258,000 Total convertible promissory notes & convertible notes payable with embedded derivative liability $ 397,790 Convertible Promissory Note for TCA Master Global Fund, LP dated October 29, 2014 – in default (See Note 6). 577,359 Total Convertible Notes - Net $ 975,149 (1 ) Note contains certain representations, warranties, covenants and events of default, and increases in the amount of the principal and interest rate under the note in the event of such defaults. (2) The embedded derivative liability associated with the conversion option of the note was bifurcated from the note and recorded at its fair value on the date of issuance and at each reporting date. (3) The Company has classified this note as current due to its expectation to either repay or convert the note on a current basis. The total estimated fair value of the embedded derivative liability associated with the conversion options of these convertible notes payable at inception was $ 139,940 0 See table below, Fair Value of Financial Instruments, for the changes Carrying Fair Value Measurements Using Inputs Amount at Financial Instruments Level 1 Level 2 Level 3 September 30, 2015 Liabilities: Callable Secured Convertible Note (1) $ - $ - $ 33,929 $ 33,929 Callable Secured Convertible Note (2) - - 25,714 25,714 Callable Secured Convertible Note (3) - - 35,000 35,000 Callable Secured Convertible Note (4) - - 35,357 35,357 Callable Secured Convertible Note (5) - - 25,500 25,500 Convertible Note - - 75,084 75,084 Convertible Note - - 47,676 47,676 Derivative Instruments – Convertible - - - - Total $ - $ - $ 278,260 $ 278,260 Carrying Fair Value Measurements Using Inputs Amount at Financial Instruments Level 1 Level 2 Level 3 December 31, 2014 Liabilities: Derivative Instruments – Convertible $ - $ - $ 439,368 $ 439,368 Total $ - $ - $ 439,368 $ 439,368 Fair Value of Financial Instruments September 30, 2015 December 31, 2014 Market price and estimated fair value of common stock: .0160 0.0218 Exercise price - range 0.0065 - 0.0018 0.0174 Expected term range – (years) .29 – 1yr .58 Discount range 55% - 80% - Dividend yield - - Expected volatility 173% 217 % Risk-free interest rate - range 0.33 – 0.35 0.12 %

LOANS PAYABLE - RELATED PARTIES

LOANS PAYABLE - RELATED PARTIES	9 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 7 - Loans Payable – Related Parties The Company’s major shareholder has agreed to advance short term funding until revenue or other funding has been obtained. The advances and repayments will fluctuate depending on cash flow. As of September 30, 2015, the amount owed the shareholder was $ 40,179 39,656 On December 4, 2014, the Company’s Chief Financial Officer agreed to advance the company a short term bridge loan. The repayment of the bridge loan will be the principal amount only with zero interest calculated due on November 30, 2015 20,000 10,000 10,000 The Company acquired related party debt associated with the acquisition of Seergate in the amount of $ 9,500 On September 4, 2015, the Company’s Chief Technology Officer and Director agreed to advance the company a short term bridge loan of $ 25,581 September 4, 2016

LOANS PAYABLE - OTHER

LOANS PAYABLE - OTHER	9 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Short-term Debt [Text Block]	NOTE 8 – LOANS PAYABLE - OTHER During the 3 rd On August 18, 2015, the Company was advanced a short term bridge loan from an accredited investor in the amount of $7,000 for purposes of working capital. The repayment of the bridge loan will be the principal amount only with zero interest calculated due in one year, August 18, 2016. The Company had two notes with Conwell Kirkpatrick at September 30, 2015. The first was the remaining balance on the original note after assignment of $53,047(see assignment note disclosure in Note 12). A second note was executed on January 1, 2015 in the amount of $38,171 for the fees associated with defending the patented holder in the same law suit.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2015
LEASES
Operating Leases of Lessee Disclosure [Text Block]	NOTE 9 – LEASES On October 1, 2013, the Company entered into a secured lease with QTS Data Center. The terms of this agreement are three (3) years at $ 500 For the nine months ended September 30, 2015, the lease expense was $ 4,705

FACILITIES

FACILITIES	9 Months Ended
	Sep. 30, 2015
Land and Building [Member]
Operating Leases of Lessee Disclosure [Text Block]	NOTE 10 – FACILITIES On July 1, 2014, MyECheck, leased approximately 3700 42 December 31, 2017 4,735 On October 28, 2014, MyECheck amended its original lease agreement with Maidu Investment, LLC (Maidu Investment) at the office development known as College Point Business Center, located at 2600 E. Bidwell Street in the City of Folsom, State of California, to include an expansion space defined as Suite 190. The Company took possession of the property on December 5, 2014. The lease term on the expansion space is 42 September 30, 2018 10,998 MyECheck paid an additional security deposit in the amount of $ 20,000 52,812 th 50 On March 1, 2015, Seergate, entered into a sublease with YK. Multimedia, Ltd. renting one room within the offices of an Executive Suite located on level 1 at “Gamla Building in Park” in Ra’anana, Israel. This lease is open ended and can be terminated with a thirty day written notice of intent to vacate the premises at any time. The monthly rent is $ 900 The rent expense for the nine months ended September 30, 2015 was $ 109,390

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 11 - Commitments and Contingencies Litigations, claims and assessments From time to time, the Company may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business. The Company is currently not aware of any such legal proceedings or claims, other than disclosed below; that they believe will have, individually or in the aggregate, a material adverse effect on its business, financial condition or operating results. Meegan, Hanschu & Kassenbrock On August, 21, 2012, a judgment was filed against the Company in the State of California, awarding the plaintiff $ 38,183 MyECheck, Inc. vs Zipmark Inc., Jay Bhattacharya On October 10, 2014, the Company filed a complaint with the United States District Court, Sacramento Division, against Zipmark, Inc. and Jay Bhattacharya, Inc. for damages for breach of contract in the amount of $ 35,000 500,000 These dates commence November 6, 2015 and continue through June 20, 2016. In the matter of MyECheeck versus Zipmark, the parties appeared at the Superior Court of California on October 7, 2015, for a hearing on Defendant Zipmark’s Motions. The court ruled on the motions as follows: 1) Motion to Dismiss Contract Claim: Motion Denied 2) Motion for Stay of Proceedings: Motion Denied 3) Motion to Find Patent Invalid: Motion Denied The judge stated he was not comfortable ruling on the Motion to Dismiss the Patent at this stage of the proceedings. The Judge requested to see additional evidence, including expert witness reports, discovery responses, etc. before further reviewing this issue. In addition, the Judge made two additional orders: 1) The Judge ordered a Mediation with the Court Magistrate, Judge Kendall Newmann. 2) The Judge ordered counsel to meet and present to him within five (5) days a modified discovery order concerning the patent issue. MyECheck, Inc. vs Sweetsun Intertrade, Inc., Seven Miles Securities, Titan International Securities, Inc. and Scottsdale Capital Advisors Corporation On December 11, 2014, the Company filed a complaint with the United States District Court, Sacramento Division, against Sweetsun Intertrade, Inc., Seven Mile Securities, Titan International Securities, Inc. and Scottsdale Capital Advisors Corporation for declaratory relief for cancellation of share certificates, damages for fraud, including punitive damages from Sweetsun, and preliminary and permanent injunctions restraining them from transferring any shares of the Company’s common stock. In 2010, the Company entered into a settlement agreement with Tangiers Investors, LP on a note due Tangiers in the amount of $ 32,200 Defendant Scottsdale Capital Advisors Corporation currently holds an unknown amount of the shares of stock in the Company that were originally issued to defendant Sweetsun as they are a brokerage company. At December 20, 2014, there was a stop transfer enforced on the shares issued to Titan International Securities. To date, these shares have not been transferred and remain in their entirety until this matter is resolved. MyECheck paid the note thereby eliminating the liability and on October 9, 2014, Tangiers acknowledged that it had been paid in full. On March 12, 2015, Seven Mile Securities submitted all the required documentation to the Company’s transfer agent which permitted the return of 275,000,000 Cecil Edwin Boozer In late 2014, an individual, Cecil E. Boozer, contacted the Company, contending that he had been promised a twenty percent ( 20 50 Rodriguez, Anthony v. MyECheck, et al . Sacramento Superior Court, Case No. 34-2015-00184196 On September 11, 2015, a former employee of the Company, Anthony Rodriguez, filed the above-referenced civil action claiming damages for unpaid compensation. Specifically, Mr. Rodriguez alleges that he was promised stock in the Company which was never tendered as well as wages which were not paid. The suit names both the Company as well as Edward Starrs. The Company has engaged litigation counsel in order to aggressively defend against the Plaintiff’s claims. The Company believes that the Plaintiff’s claims are baseless and without any merit whatsoever. Counsel has answered the complaint denying all of the claims, and has commenced discovery against Mr. Rodriguez. TCA Global Credit Master Fund, L.P. v. MyECheck, Inc., et al . On July 13, 2015, TCA Global Credit Master Fund, L.P. initiated a breach of contract action against MyECheck and several other defendants in the Circuit Court of the 17 th Kenneth Maciora v. Signature Stock Transfer Collin County District Court, Texas, Case No. 296-04725-2015 On November 18, 2015, Mr. Maciora sued the Company's transfer agent alleging his entitlement to the issuance of 66,666,666 Consulting, Service and License Agreements In October, 2014, the Software License and Services Agreement between the Company and its major customer dated November 23, 2013, was amended to include a 2014 Software Module License Fee in the amount of $ 500,000 86,200 83,300 The Company entered into a License Agreement with GreenPay, LLC on February 24, 2014. Subsequent to that Agreement, the Company and Sierra Global, LLC entered into business discussions, the point of which was the purchase of GreenPay by the Company. In anticipation of that transaction, the Company’s CEO became an unpaid business consultant to GreenPay and was authorized to establish a bank account for GreenPay. After the acquisition of GreenPay by the Company, the bank account was retained by Sierra Global (the Company executed a license under which Sierra Global was permitted to use the GreenPay trade name for limited purposes). During this time, the Company’s CEO did not participate in any ownership of either Sierra Global or GreenPay.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 12 - Stockholders’ Deficit Amendment to Articles of Incorporation On June 11, 2012, the Company filed an Amendment of Articles of Incorporation with the State of Wyoming to increase authorized shares as follows: ⋅ Common Stock – 4,900,000,000 0.00001 ⋅ Preferred Stock Class, Series A – Par value $ 0.00001 10,000,000 ⋅ Preferred Stock Class, Serious B – Par value - $ 0.00001 90,000,000 Each Share of Series A Preferred Stock (PS) is entitled to vote together with the holders of the Company’s common stock on all matters and is entitled to 4 times the sum of: i) the total number of shares of common stock which are issued and outstanding at the time of voting, plus, ii) the total number of shares of Series B and Series C Preferred Stock which are issued and outstanding at the time of voting. Issuance of Convertible Preferred Stock – related party Each share of Preferred Stock is convertible into the number of shares of Common Stock which equal four times the sum of: i) total number of shares issued and outstanding at the time of conversion, plus ii) the total number of shares of Series B and Series C Preferred Stocks which are issued and outstanding at the time of conversion. On May 29, 2012, the Company issued one share of restricted Series A Preferred Stock (PS) to the major shareholder as part of the employment agreement. On October 6, 2014, the Company purchased all rights, titles and interest in the one (1) share of MyECheck, Inc. Preferred Class Stock, Series A, stock outstanding. The purchase price paid by the Company for one ( 1 1.00 Issuance of Common Stock On October 30, 2014, the Company established a share reserve of common stock to an accredited investor in the amount of 101,102,941 On January 27, 2015, the Company issued 7,500,000 135,750 0.0181 On February 6, 2015, the Company issued 2,500,000 49,750 0.0199 On March 24, 2015, the Company entered into a severance agreement with its National Account Sales Manager resulting in the authorization of 833,335 16,250 0.0195 6,417 On April 2, 2015, the Company issued and executed a convertible note for $ 15,900 14,500 1,400 10 50 0.0016 19,875,000 389,550 On May 6, 2015, MyECheck issued 150,000,000 100 0.02 On April 16, 2015, the Company approved the partial assignment of $ 40,000 40,000,000 0.001 840,000 On July 29, 2015, the Company executed and awarded a combined total of 88,000,000 0.0129 Cancellation of Common Stock Issuance The cancellation of the 275,000,000

MAJOR EVENTS

MAJOR EVENTS	9 Months Ended
	Sep. 30, 2015
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	NOTE 13 – MAJOR EVENTS On May 17, 2015, entered into an Authorized Reseller Agreement with Avidia Bank. Under the terms of the Reseller Agreement between MyECheck and Avidia Bank, MyECheck agreed to authorize Avidia Bank to sell MyECheck’s data processing services and its mobile payment system to Avidia’s customers. In addition Avidia bank has agreed to authorize MyECheck to sell its data processing services and its mobile payment system to its customers. For the quarter ended September 30, 2015, this contract resulted in gross commission revenue in the amount of $ 56,666 30,071 On September 9, 2015 the Company entered into a Services Agreement with PacNet Services, Ltd. After the integration process was complete, the first transaction was processed on September 28, 2015. As of the last report generated on November 13, 2015, PacNet has processed 13,800 items resulting in transaction revenue of $ 3,468 0.10 1,380 On September 21, 2015, executed and entered into a Service Agreement with Charleston Enterprise Group to provide fully electronic check services for Charleston’s property management business. Under the terms of the agreement, MyECheck will provide a rent payment solution that enables electronic rent payments by tenants to landlords’ existing bank accounts. On September 29, 2015, the Company executed and entered into a Services Agreement with TradeRocket, Inc., operator of the TradeRocket invoicing and payments platform, providing them with fully electronic payment services to facilitate secure, low cost, high speed electronic payments for business customers using the TradeRocket platform.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 14 – SUBSEQUENT EVENTS The Company has evaluated for subsequent events at the date the consolidated financial statements were available to be issued and concluded that the events or transactions occurring during that time period requiring recognition or disclosure have been made. On October 6, 2015, the balance on the initial assignment owed by MyECheck to Conwell Kirkpatrick relating to debt incurred prior to December 21, 2015 of $ 53,055 53,055 0.002 26,527,455 On October 9, 2015, the Company issued and executed a Convertible Promissory Note to Microcap Equity Group, LLC for $ 15,000 12 50 0.0079 1,910,828 On October 22, 2015, the Promissory Note for Cardinal Commerce was purchased by an accredited investor and converted to stock at a price per share of $ 0.001 11,790,000 On October 23, 2015, the Company executed and entered into a Services Agreement with General Payment Systems, Inc. not only providing them fully electronic check services to its customers under this Service Agreement but they have also elected to utilize several of our “Optional Services” to enhance their verification and authorization capabilities. On November 2 nd 25,000,000

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation All significant intercompany accounts and balances have been eliminated in consolidation.
Risks and Uncertainties [Policy Text Block]	Risks and Uncertainties The Company’s operations are subject to significant risk and uncertainties including financial, operational, regulatory and other risks including the potential risk of business failure. The Company has experienced, and in the future expects to continue to experience, variability in its sales and earnings. The factors expected to contribute to this variability include, among others, (i) the uncertainty associated with the commercialization and ultimate success of the product, (ii) intense competition and rapid technological changes for the mobile payment processing industry and (iii) general economic conditions which may cast doubt on future success. See Note 3 regarding going concern matters.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year The Company has adopted a December 31 fiscal year end
Use of Estimates, Policy [Policy Text Block]	Use of Estimates and Assumptions The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the U.S. of America requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Such estimates and assumptions impact, among others, the following: the fair value of intangible assets acquired, the fair value of other derivative liabilities, estimates of the probability and potential magnitude of contingent liabilities and the valuation allowance for deferred tax assets due to continuing operating losses. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from our estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. At September 30, 2015 and 2014, the Company had no cash equivalents. The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may exceed federally insured limits. At September 30, 2015 and 2014, there were no balances that exceeded the federally insured limit.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company extends unsecured credit to its customers in the ordinary course of business but mitigates the associated risks by performing credit checks and actively pursuing past due accounts. The Company recognizes an allowance for losses on accounts receivable in an amount equal to the estimated probable losses net of recoveries. The allowance is based on an analysis of historical bad debt experience, current receivables aging, and expected future write-offs, as well as an assessment of specific identifiable customer accounts considered at risk or uncollectible. The allowance for doubtful accounts receivable was $ 0 0 In 2015 and 2014, the Company recorded no bad debt expense.
Capitalized Loan Fees [Policy Text Block]	Capitalized Loan Fees On October 29, 2014, the Company obtained a loan facility which resulted in the capitalization of loan fees of $ 193,975 193,975 0 150,869
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition The Company records revenue when all of the following have occurred; (1) persuasive evidence of an arrangement exists, (2) product delivery has occurred, (3) the sales price to the customer is fixed or determinable, and (4) collectability is reasonably assured. The Company earns revenue from services, which has included the following: electronic check processing, financial verification, identity verification, check guarantee services and licensing of intellectual property. The services are performed under the terms of a contract with a customer, which states the services to be utilized and the terms and fixed price for all services under contract. The price of these services may be a fixed fee per transaction and/or a percentage of the transaction processed depending on the service. Revenue from electronic check processing is derived from fees collected from merchants to convert merchant customer check data into an electronic image of a paper draft, which allows the Company to deposit the funds to the merchant’s bank through image clearing with the Federal Reserve on behalf of the bank. The Company recognizes the revenue related to electronic check processing fees when the services are performed. Revenue from financial verification is derived from fees collected from merchants to process requests to validate financial verifications to an outside service provider under contract with the Company. The cost for the service provider is recorded in cost of revenue when applicable. This revenue is recognized when the transaction is processed, since the Company has no further obligations. Revenue from check guarantee services is derived from fees collected from merchants to process transaction to an outside service provider under contract with the Company. The cost for the service provider is recorded in cost of revenue when applicable. This revenue is recognized when the transaction is processed, since the Company has no further obligations. The Company derives revenue from monthly maintenance fees and initial customer set-up fees. Monthly maintenance fee revenue billed monthly and is recognized as services are performed. Initial set-up fees are recognized over the respective customer relationship period. Payments received in advance of completing the earnings process are recorded as deferred revenue and recognized over the remaining service period.
Major Customers, Policy [Policy Text Block]	Customers & Concentrations The Company’s two ongoing customers comprised 100 85 9 94 98
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market participants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: ⋅ Level 1 – Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. ⋅ Level 2 – Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. ⋅ Level 3 – Unobservable inputs reflecting the Company’s assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The risk-free rate of return reflects the interest rate for the United States Treasury Note with similar time-to-maturity to that of the convertible debt. The recorded value of other financial assets and liabilities, which consist primarily of cash and cash equivalents, accounts receivable, other current assets, and accounts payable and accrued expenses approximate the fair value of the respective assets and liabilities at September 30, 2015 and September 30, 2014 based upon the short-term nature of the assets and liabilities.
Derivatives, Embedded Derivatives [Policy Text Block]	Embedded Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including stock purchase warrants, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income. For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.
Beneficial Conversion Feature [Policy Text Block]	Beneficial Conversion Feature For conventional convertible debt where the rate of conversion is below market value, the Company records a "beneficial conversion feature" ("BCF") and related debt discount. When the Company records a BCF, the relative fair value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument (offset to additional paid in capital) and amortized to interest expense over the life of the debt.
Debt, Policy [Policy Text Block]	Debt Issue Costs and Debt Discount The Company may record debt issue costs and/or debt discounts in connection with raising funds through the issuance of debt. These costs may be paid in the form of cash, or equity (such as warrants). These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Original Issue Discount [Policy Text Block]	Original Issue Discount For certain convertible debt issued, the Company may provide the debt holder with an original issue discount. The original issue discount would be recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
Extinguishments of Liabilities [Policy Text Block]	Extinguishments of Liabilities The Company accounts for extinguishments of liabilities in accordance with ASC 860 - “Accounting for Transfers and Servicing of Financial Assets and Extinguishment of Liabilities”. When the conditions are met for extinguishment accounting, the liabilities are derecognized and the gain or loss on the sale is recognized.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes under the liability method, whereby deferred income tax liabilities or assets at the end of each period are determined using the tax rate expected to be in effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more likely than not that some or all of these deferred tax assets will not be realized. The Company’s policy is to prescribe a recognition threshold and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return. The Company has analyzed our filing positions in all jurisdictions where the Company is required to file returns, and found no positions that would require a liability for unrecognized income tax positions to be recognized. The Company is subject to tax examinations. In the event that the Company is assessed penalties and or interest, penalties will be charged to other financing expense and interest will be charged to interest expense.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Basic net earnings (loss) per share is computed by dividing net income (loss) for the period by the weighted average number of common stock outstanding during each period. Diluted earnings (loss) per share is computed by dividing net income (loss) for the period by the weighted average number of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. The Company uses the “treasury stock” method to determine whether there is a dilutive effect of outstanding convertible debt, option and warrant contracts. For the year ended September 30, 2015 the Company reflected net income and a dilutive net income. Convertible Promissory Note – face amount of $40,000, conversion price of $0.0102 3,913,894 Convertible Promissory Note – face amount of $13,000, conversion price of $0.0098 1,326,531 Convertible Promissory Note – face amount of $30,000, conversion price of $0.0087 3,456,221 Convertible Promissory Note – face amount of $25,000, conversion price of $0.0096 2,606,882 Convertible Promissory Note – face amount of $20,000, conversion price of $0.0094 2,132,196 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $30,000, conversion price of $0.0112 2,678,571 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $28,000, conversion price of $0.0112 2,500,000 Convertible Note – face amount of $50,000, conversion price of $0.0074 6,734,007 Convertible Note – face amount of $30,000, conversion price of $0.0074 4,040,404 Total common stock equivalents $ 40,102,993 The Company had the following potential common stock equivalents at December 31, 2014: Convertible debt – face amount of $550,000, conversion price of $0.0174 31,609,195 Common Stock Payable (See Note 12 – Stockholders’ Deficit) 10,833,335 Total common stock equivalents 42,442,530
Advertising Costs, Policy [Policy Text Block]	Advertising Advertising is expensed as incurred. For September 30, 2015 and 2014, advertising expense was $ 30,468 26,412
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Stock-Based Compensation Periodically, the Company issues common shares or options to purchase its common shares to its officers, directors, employees, or other parties. Compensation expense for these equity awards are recognized over the vesting period, based on the fair value on the grant date. The Company recognizes compensation expense for only the portion of stock or options that are expected to vest, rather than record forfeitures when they occur. If the actual number of forfeitures differs from those estimated by management, additional adjustments to compensation expense may be required in the future periods.
Internal Use Software, Policy [Policy Text Block]	Cost of Computer Software Developed or Obtained for Internal Use The Company capitalizes certain costs incurred for computer software developed or obtained for internal use, which are incurred during the application development stage. These capitalized costs are to be amortized on a straight-line basis over the expected useful life of the software. Costs related to preliminary project activities and post-implementation activities are expensed as incurred. For the nine months ended September 30, 2015 and 2014, no costs for the development of internal use software have been capitalized.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements New Accounting Standards Issued But Not Yet Adopted From time to time, new accounting pronouncements are issued by the FASB, which are adopted by the Company as of the specified date. Unless otherwise discussed, management believes the impact of recently issued standards, which are not yet effective, will not have a material impact on its consolidated financial statements upon adoption. In February 2015, the FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis (“ASU 2015-12”). In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs

ORGANIZATION, BASIS OF PRESEN21

ORGANIZATION, BASIS OF PRESENTATION AND NATURE OF OPERATIONS (Tables)	9 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Under the purchase method of accounting, the estimated purchase price of the Acquisition was allocated to Seergate’s net tangible and identifiable intangible assets and liabilities assumed based on their estimated fair values as of the date of the completion of the acquisition, as follows: Cash $ 67,413 Computer equipment 6,145 Other assets 7,777 Total Assets 81,335 Less Liabilities Payroll accrual (45,885) Development costs, travel and professional fees reimbursement (189,243) Total liabilities (235,128) Excess liabilities greater than assets (153,793) IP for mobile application 3,228,823 Less amortization over 60 months (259,200) Net IP after amortization at 9-30-2015 2,969,623 Total amount paid $ 3,123,416
Business Combination, Separately Recognized Transactions [Table Text Block]	The following unaudited supplemental pro forma information assumes that the acquisition had occurred as of January 1, 2014 For the year For the nine months ended Ended 09/30/2015 12/31/2014 Unaudited Unaudited Revenues $ 640,498 $ 952,156 Cost of revenues 46,141 (99,976) Gross Profit 594,357 852,180 General and administrative 2,634,006 1,527,837 Loss from disposal of assets - 13,289 Research and development 867,336 1,098,297 Total Operating Expenses 3,501,342 2,639,423 Income or (Loss) from Operations (2,906,985) (1,787,243) Other Income/(Expense) Derivative liability (418,422) (488,246) Change in fair value of derivative liabilities 579,800 48,878 Interest expense net of interest income (97,188) (28,142) Loss on convertible note (1,229,550) (62,980) Other income and expenses (1,071) - Other income cost recovery - 140,685 Total Other Income/(Expense) (1,166,431) (389,805) Net income or (loss) before income taxes (4,073,416) (2,177,048) Provision for income taxes (800) (800) Net (Loss) or Income $ (4,074,216) $ (2,177,848)

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]	The Company had the following potential common stock equivalents at September 30, 2015: Convertible Promissory Note – face amount of $40,000, conversion price of $0.0102 3,913,894 Convertible Promissory Note – face amount of $13,000, conversion price of $0.0098 1,326,531 Convertible Promissory Note – face amount of $30,000, conversion price of $0.0087 3,456,221 Convertible Promissory Note – face amount of $25,000, conversion price of $0.0096 2,606,882 Convertible Promissory Note – face amount of $20,000, conversion price of $0.0094 2,132,196 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $30,000, conversion price of $0.0112 2,678,571 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $40,000, conversion price of $0.0112 3,571,429 Callable Secured Convertible Note – face amount of $28,000, conversion price of $0.0112 2,500,000 Convertible Note – face amount of $50,000, conversion price of $0.0074 6,734,007 Convertible Note – face amount of $30,000, conversion price of $0.0074 4,040,404 Total common stock equivalents $ 40,102,993 The Company had the following potential common stock equivalents at December 31, 2014: Convertible debt – face amount of $550,000, conversion price of $0.0174 31,609,195 Common Stock Payable (See Note 12 – Stockholders’ Deficit) 10,833,335 Total common stock equivalents 42,442,530

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	For the nine months ended September 30, 2015 and the year ended December 31, 2014 property and equipment is as follows: 9/30/2015 12/31/2014 Computer equipment $ 59,562 $ 33,139 Furniture and fixtures 56,752 22,018 Leasehold improvements 10,956 10,956 Accumulated depreciation (36,165) (4,383) Net Fixed Assets $ 91,105 $ 61,730

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	For the nine months ended September 30, 2015 and the year ended December 31, 2014 intangible assets are as follows: 9/30/2015 12/31/2014 Intangible assets website $ 34,623 $ 24,000 Accumulated amortization (9,753) (3,750) Intangible assets website - net $ 24,870 $ 20,250

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2015
Convertible Debt [Table Text Block]	During the nine months ended September 30, 2015, the Company entered into multiple convertible notes payable with seven (7) containing embedded derivative liabilities (conversion options). At September 30, 2015, these notes consist of the following: 1) Convertible Promissory Note for $40,000 to Charlie Abujudeh dated April 6, 2015, due April 6, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 6, 2015 as posted at the OTC Markets exchange of $0.0102 per share for a total common stock issuance of 3,913,894. $ 40,000 2) Convertible Promissory Note for $13,000 to Charlie Abujudeh dated April 8, 2015, due April 8, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 8, 2015 as posted at the OTC Markets exchange of $0.0098 per share for a total common stock issuance of 1,326,531. 13,000 3) Convertible Promissory Note for $30,000 to Charlie Abujudeh dated April 16, 2015, due April 16, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 16, 2015 as posted at the OTC Markets exchange of $0.0087 per share for a total common stock issuance of 3,456,221. 30,000 4) Convertible Promissory Note for $25,000 to Charlie Abujudeh dated April 23, 2015, due April 23, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being April 23, 2015 as posted at the OTC Markets exchange of $0.0096 per share for a total common stock issuance of 2,606,882. 25,000 5) Convertible Promissory Note for $20,000 to Charlie Abujudeh dated May 6, 2015, due May 6, 2016, bearing interest at the rate of 10% per annum. This note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock on the date of this Note being May 6, 2015 as posted at the OTC Markets exchange of $0.0094 per share for a total common stock issuance of 2,132,196. 20,000 6) Promissory Note for $11,790.61 to Cardinal Commerce dated March 21, 2013, due March 21, 2016, principal only no interest. This debt was previously held in accrued liabilities. (See Note 14 – Subsequent Events). 11,790 Total Convertible Promissory Notes $ 139,790
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	The following tables set forth our assets and liabilities measured at recurring or non-recurring, at September 30, 2015 and December 31, 2014, and the fair value calculation input hierarchy level that we have determined applies to each asset and liability category. Carrying Fair Value Measurements Using Inputs Amount at Financial Instruments Level 1 Level 2 Level 3 September 30, 2015 Liabilities: Callable Secured Convertible Note (1) $ - $ - $ 33,929 $ 33,929 Callable Secured Convertible Note (2) - - 25,714 25,714 Callable Secured Convertible Note (3) - - 35,000 35,000 Callable Secured Convertible Note (4) - - 35,357 35,357 Callable Secured Convertible Note (5) - - 25,500 25,500 Convertible Note - - 75,084 75,084 Convertible Note - - 47,676 47,676 Derivative Instruments – Convertible - - - - Total $ - $ - $ 278,260 $ 278,260 Carrying Fair Value Measurements Using Inputs Amount at Financial Instruments Level 1 Level 2 Level 3 December 31, 2014 Liabilities: Derivative Instruments – Convertible $ - $ - $ 439,368 $ 439,368 Total $ - $ - $ 439,368 $ 439,368
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	Market price and estimated fair value of common stock used to measure the Derivative Instruments-Warrants at September 30, 2015 and December 31, 2014: September 30, 2015 December 31, 2014 Market price and estimated fair value of common stock: .0160 0.0218 Exercise price - range 0.0065 - 0.0018 0.0174 Expected term range – (years) .29 – 1yr .58 Discount range 55% - 80% - Dividend yield - - Expected volatility 173% 217 % Risk-free interest rate - range 0.33 – 0.35 0.12 %
Embedded Derivative Liabilities [Member]
Convertible Debt [Table Text Block]	During the nine months ended September 30, 2015, the Company entered into convertible notes payable with embedded derivative liabilities (conversion options). At September 30, 2015, these notes consist of the following: 2) Callable Secured Convertible Note for $40,000 to Charlie Abujudeh dated May 12, 2015, due May 12, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at the election of the Holder the lesser of (i) 70% of the Trading Price of the Borrower’s Common Stock on the issue date or (ii) the Trading Price of the Borrower’s Common Stock on the Conversion Date. The lowest price the Holder can convert (including discount) is $0.001 per share. (3) 40,000 3) Callable Secured Convertible Note for $30,000 to Johann Gumpp dated May 28, 2015, due May 28, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period. (3). 30,000 4) Callable Secured Convertible Note for $40,000 to Johann Gumpp dated June 8, 2015, due June 8, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period. (3). 40,000 5) Callable Secured Convertible Note for $40,000 to Johann Gumpp dated June 19, 2015, due June 19, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period. (3). 40,000 6) Callable Secured Convertible Note for $28,000 to Johann Gumpp, dated July 1, 2015, due July 1, 2016, bearing interest at the rate of 10% per annum. The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date. The Common Stock to the Holder shall be restricted pursuant to SEC Rule 144 with a twelve month holding period (3). 28,000 7) Convertible Note for $50,000 to Redwood Management, LLC, dated July 15, 2015, due July 15, 2016, bearing interest at 10% per annum. The conversion price shall be equal to 55% of the lowest price of the Common stock in the twenty (20) Trading Days prior to the Conversion Date (the “Fixed Conversion Price”). (3) 50,000 8) Convertible Note for $30,000 to Redwood Management, LLC, dated August 24, 2015, due August 24, 2016, bearing interest at 10% per annum. The conversion price shall be equal to 55% of the lowest traded price of the Common Stock in the twenty (20) Trading days prior to the Conversion Date (the “Fixed Conversion Price”). (3) 30,000 Total convertible notes payable with embedded derivative liability $ 258,000 Total convertible promissory notes & convertible notes payable with embedded derivative liability $ 397,790 Convertible Promissory Note for TCA Master Global Fund, LP dated October 29, 2014 – in default (See Note 6). 577,359 Total Convertible Notes - Net $ 975,149

ORGANIZATION, BASIS OF PRESEN26

ORGANIZATION, BASIS OF PRESENTATION AND NATURE OF OPERATIONS (Details) - USD ($)	Sep. 30, 2015	May. 06, 2015
Business Acquisition [Line Items]
Cash	$ 67,413
Computer equipment	6,145
Other assets	7,777
Total Assets	81,335
Less Liabilities
Payroll accrual	(45,885)
Development costs, travel and professional fees reimbursement	(189,243)
Total liabilities	(235,128)
Excess liabilities greater than assets	(153,793)
IP for mobile application	3,228,823
Less amortization over 60 months	(259,200)
Net IP after amortization at 9-30-2015	2,969,623
Total amount paid	$ 3,123,416	$ 3,123,416

ORGANIZATION, BASIS OF PRESEN27

ORGANIZATION, BASIS OF PRESENTATION AND NATURE OF OPERATIONS (Details 1) - USD ($)	May. 06, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Business Combination, Separately Recognized Transactions [Line Items]
Revenues	$ 0	$ 82,389	$ 48,802	$ 640,498	$ 772,865
Cost of revenues		43,797	2,000	46,141	46,527
Gross Profit		38,592	46,802	594,357	726,338
General and administrative		1,620,274	387,244	2,599,041	535,342
Research and development		258,261	139,324	489,221	180,683
Total Operating Expenses		1,878,535	526,568	3,088,262	716,025
Income or (Loss) from Operations		(1,839,943)	(479,766)	(2,493,905)	10,313
Other Income/(Expense)
Derivative liability		278,752	0	278,752	0
Change in fair value of derivative liabilities				439,860	0
Interest expense net of interest income		(59,602)	(7,475)	(96,195)	(10,409)
Loss on convertible note		0	0	(1,229,550)	0
Other income and expenses		(2,185)	0	(1,071)	0
Total Other Income/(Expense)		(63,783)	59,053	(1,165,708)	46,167
Net income or (loss) before income taxes		(1,903,726)	(420,713)	(3,659,613)	56,480
Provision for income taxes		0	0	800	800
Net (Loss) or Income	$ 164,971	$ (1,903,726)	$ (420,713)	(3,660,413)	$ 55,680
Seergate, Ltd [Member] | Pro Forma [Member]
Business Combination, Separately Recognized Transactions [Line Items]
Revenues				640,498		$ 952,156
Cost of revenues				46,141		(99,976)
Gross Profit				594,357		852,180
General and administrative				2,634,006		1,527,837
Loss from disposal of assets				0		13,289
Research and development				867,336		1,098,297
Total Operating Expenses				3,501,342		2,639,423
Income or (Loss) from Operations				(2,906,985)		(1,787,243)
Other Income/(Expense)
Derivative liability				(418,422)		(488,246)
Change in fair value of derivative liabilities				579,800		48,878
Interest expense net of interest income				(97,188)		(28,142)
Loss on convertible note				(1,229,550)		(62,980)
Other income and expenses				(1,071)		0
Other income cost recovery				0		140,685
Total Other Income/(Expense)				(1,166,431)		(389,805)
Net income or (loss) before income taxes				(4,073,416)		(2,177,048)
Provision for income taxes				(800)		(800)
Net (Loss) or Income				$ (4,074,216)		$ (2,177,848)

ORGANIZATION, BASIS OF PRESEN28

ORGANIZATION, BASIS OF PRESENTATION AND NATURE OF OPERATIONS (Details Textual) - USD ($)	May. 06, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	150,000,000
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total	$ 3,123,416	$ 3,123,416		$ 3,123,416
Costs Incurred, Development Costs	$ 25,000
Business Acquisition, Share Price	$ 0.02
Revenues, Total	$ 0	82,389	$ 48,802	640,498	$ 772,865
Net Income (Loss) Attributable to Parent, Total	164,971	$ (1,903,726)	$ (420,713)	$ (3,660,413)	$ 55,680
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Liabilities	$ 48,216

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Net Income (Loss) Attributable to Parent, Diluted, Total	$ 40,102,993	$ 42,442,530
Convertible Promissory Note One [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	3,913,894
Convertible Promissory Note Two [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	1,326,531
Convertible Promissory Note Three [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	3,456,221
Convertible Promissory Note Four [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	2,606,882
Convertible Promissory Note Five [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	2,132,196
Callable Secured Convertible Note One [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	3,571,429
Callable Secured Convertible Note Two [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	2,678,571
Callable Secured Convertible Note Three [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	3,571,429
Callable Secured Convertible Note Four [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	3,571,429
Callable Secured Convertible Note Five [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	2,500,000
Convertible Note One [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	6,734,007
Convertible Note Two [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities	$ 4,040,404
Convertible Debt [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities		31,609,195
Common Stock [Member]
Dilutive Securities, Effect on Basic Earnings Per Share, Dilutive Convertible Securities		$ 10,833,335

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (Parenthetical) - USD ($)		Sep. 30, 2015	Apr. 21, 2015	Apr. 02, 2015	Dec. 31, 2014
Convertible Notes Payable, Current		$ 975,149			$ 550,000
Debt Instrument, Convertible, Conversion Price			$ 0.001	$ 0.0016
Convertible Promissory Note One [Member]
Convertible Notes Payable, Current		$ 40,000
Debt Instrument, Convertible, Conversion Price		$ 0.0102
Convertible Promissory Note Two [Member]
Convertible Notes Payable, Current		$ 13,000
Debt Instrument, Convertible, Conversion Price		$ 0.0098
Convertible Promissory Note Three [Member]
Convertible Notes Payable, Current		$ 30,000
Debt Instrument, Convertible, Conversion Price		$ 0.0087
Convertible Promissory Note Four [Member]
Convertible Notes Payable, Current		$ 25,000
Debt Instrument, Convertible, Conversion Price		$ 0.0096
Convertible Promissory Note Five [Member]
Convertible Notes Payable, Current		$ 20,000
Debt Instrument, Convertible, Conversion Price		$ 0.0094
Callable Secured Convertible Note One [Member]
Convertible Notes Payable, Current	[1]	$ 40,000
Debt Instrument, Convertible, Conversion Price		$ 0.0112
Callable Secured Convertible Note Two [Member]
Convertible Notes Payable, Current	[1]	$ 30,000
Debt Instrument, Convertible, Conversion Price		$ 0.0112
Callable Secured Convertible Note Three [Member]
Convertible Notes Payable, Current	[1]	$ 40,000
Debt Instrument, Convertible, Conversion Price		$ 0.0112
Callable Secured Convertible Note Four [Member]
Convertible Notes Payable, Current	[1]	$ 40,000
Debt Instrument, Convertible, Conversion Price		$ 0.0112
Callable Secured Convertible Note Five [Member]
Convertible Notes Payable, Current	[1]	$ 28,000
Debt Instrument, Convertible, Conversion Price		$ 0.0112
Convertible Note One [Member]
Convertible Notes Payable, Current		$ 50,000
Debt Instrument, Convertible, Conversion Price		$ 0.0074
Convertible Note Two [Member]
Convertible Notes Payable, Current		$ 30,000
Debt Instrument, Convertible, Conversion Price		$ 0.0074
Convertible Debt [Member]
Convertible Notes Payable, Current					$ 550,000
Debt Instrument, Convertible, Conversion Price					$ 0.0174
[1]	The Company has classified this note as current due to its expectation to either repay or convert the note on a current basis.

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014	Oct. 29, 2014
Allowance for Doubtful Accounts Receivable	$ 0	$ 0
Debt Instrument, Fee Amount	193,975
Amortization of Financing Costs	150,869
Advertising Expense	30,468	$ 26,412
Capitalization Of Loan Fees	$ 0		$ 193,975
Accounts Receivable [Member] | Two Customers [Member]
Concentration Risk, Percentage	100.00%
Sales Revenue, Net [Member]
Concentration Risk, Percentage	94.00%
Sales Revenue, Net [Member] | Two Customers [Member]
Concentration Risk, Percentage	85.00%
Sales Revenue, Net [Member] | One New Customer [Member]
Concentration Risk, Percentage	9.00%
Sales Revenue, Net [Member] | Three Customers [Member]
Concentration Risk, Percentage	98.00%

GOING CONCERN (Detail Textuals)

GOING CONCERN (Detail Textuals) - USD ($)	May. 06, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014
Going Concern Disclosure [Line Items]
Net Income (Loss) Attributable to Parent, Total	$ 164,971	$ (1,903,726)	$ (420,713)	$ (3,660,413)	$ 55,680
Net Cash Provided by (Used in) Operating Activities, Continuing Operations, Total				(570,818)	$ 61,369
Working Capital Deficit		2,566,277		2,566,277		$ 1,345,517
Stockholders' Equity Attributable to Parent, Total		$ 577,033		$ 577,033		$ 1,193,035

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Computer equipment	$ 59,562	$ 33,139
Furniture and fixtures	56,752	22,018
Leasehold improvements	10,956	10,956
Accumulated depreciation	(36,165)	(4,383)
Net Fixed Assets	$ 91,105	$ 61,730

PROPERTY AND EQUIPMENT (Detai34

PROPERTY AND EQUIPMENT (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Depreciation	$ 13,806	$ 4,205

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Intangible assets website	$ 34,623	$ 24,000
Accumulated amortization	(9,753)	(3,750)
Intangible assets website - net	$ 24,870	$ 20,250

INTANGIBLE ASSETS (Details Text

INTANGIBLE ASSETS (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Depreciation, Nonproduction	$ 13,806
Amortization of Financing Costs	150,869
Depreciation, Depletion and Amortization, Nonproduction, Total	170,678
Software and Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Payments to Develop Software	24,000
Seergate, Ltd [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	7,123
e-mobile-pay.com [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	3,500
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 6,003	$ 3,750

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Convertible Notes Payable, Current	$ 975,149	$ 550,000
Convertible Promissory Note One [Member]
Convertible Notes Payable, Current	40,000
Convertible Promissory Note Two [Member]
Convertible Notes Payable, Current	13,000
Convertible Promissory Note Three [Member]
Convertible Notes Payable, Current	30,000
Convertible Promissory Note Four [Member]
Convertible Notes Payable, Current	25,000
Convertible Promissory Note Five [Member]
Convertible Notes Payable, Current	20,000
Convertible Promissory Note Six [Member]
Convertible Notes Payable, Current	11,790
Convertible Promissory Note [Member]
Convertible Notes Payable, Current	$ 139,790

CONVERTIBLE NOTES PAYABLE (De38

CONVERTIBLE NOTES PAYABLE (Details 1) - USD ($)		Sep. 30, 2015	Dec. 31, 2014
Convertible Notes Payable, Current		$ 975,149	$ 550,000
Convertible Notes Payable [Member]
Convertible Notes Payable, Current		258,000
Notes Payable, Related Parties, Current		577,359
Embedded Derivative Liabilities [Member] | Convertible Notes Payable [Member]
Convertible Notes Payable, Current		397,790
Callable Secured Convertible Note One [Member]
Convertible Notes Payable, Current	[1]	40,000
Callable Secured Convertible Note Two [Member]
Convertible Notes Payable, Current	[1]	30,000
Callable Secured Convertible Note Three [Member]
Convertible Notes Payable, Current	[1]	40,000
Callable Secured Convertible Note Four [Member]
Convertible Notes Payable, Current	[1]	40,000
Callable Secured Convertible Note Five [Member]
Convertible Notes Payable, Current	[1]	28,000
Convertible Note July 15, 2015 [Member]
Convertible Notes Payable, Current	[1]	50,000
Convertible Note August 24, 2015 [Member]
Convertible Notes Payable, Current	[1]	$ 30,000
[1]	The Company has classified this note as current due to its expectation to either repay or convert the note on a current basis.

CONVERTIBLE NOTES PAYABLE (De39

CONVERTIBLE NOTES PAYABLE (Details 2) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Derivative Liability, Current	$ 278,260	$ 439,368
Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0	0
Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0	0
Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	278,260	439,368
Convertible Promissory Note One [Member]
Derivative Liability, Current	75,084
Convertible Promissory Note One [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Convertible Promissory Note One [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Convertible Promissory Note One [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	75,084
Convertible Promissory Note Two [Member]
Derivative Liability, Current	47,676
Convertible Promissory Note Two [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Convertible Promissory Note Two [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Convertible Promissory Note Two [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	47,676
Derivative [Member]
Derivative Liability, Current	0	439,368
Derivative [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0	0
Derivative [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0	0
Derivative [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	0	$ 439,368
Callable Secured Convertible Note One [Member]
Derivative Liability, Current	33,929
Callable Secured Convertible Note One [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note One [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note One [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	33,929
Callable Secured Convertible Note Two [Member]
Derivative Liability, Current	25,714
Callable Secured Convertible Note Two [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Two [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Two [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	25,714
Callable Secured Convertible Note Three [Member]
Derivative Liability, Current	35,000
Callable Secured Convertible Note Three [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Three [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Three [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	35,000
Callable Secured Convertible Note Four [Member]
Derivative Liability, Current	35,357
Callable Secured Convertible Note Four [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Four [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Four [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	35,357
Callable Secured Convertible Note Five [Member]
Derivative Liability, Current	25,500
Callable Secured Convertible Note Five [Member] | Fair Value, Inputs, Level 1 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Five [Member] | Fair Value, Inputs, Level 2 [Member]
Financial Liabilities Fair Value Disclosure, Total	0
Callable Secured Convertible Note Five [Member] | Fair Value, Inputs, Level 3 [Member]
Financial Liabilities Fair Value Disclosure, Total	$ 25,500

CONVERTIBLE NOTES PAYABLE (De40

CONVERTIBLE NOTES PAYABLE (Details 3) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2014
Market price and estimated fair value of common stock:	$ 0.0160	$ 0.0218
Exercise price - range		$ 0.0174
Expected term range - (years)		6 months 29 days
Discount range		0.00%
Dividend yield	0.00%	0.00%
Expected volatility	173.00%	217.00%
Risk-free interest rate - range		0.12%
Maximum [Member]
Exercise price - range	$ 0.0018
Expected term range - (years)	1 year
Discount range	80.00%
Risk-free interest rate - range	0.35%
Minimum [Member]
Exercise price - range	$ 0.0065
Expected term range - (years)	3 months 14 days
Discount range	55.00%
Risk-free interest rate - range	0.33%

CONVERTIBLE NOTES PAYABLE (De41

CONVERTIBLE NOTES PAYABLE (Details Textual) - USD ($)	Oct. 09, 2015	Oct. 06, 2015	Apr. 07, 2015	Oct. 10, 2014	Oct. 29, 2015	Oct. 22, 2015	Apr. 21, 2015	Apr. 02, 2015	Oct. 29, 2014	Jan. 29, 2014	Jan. 17, 2014	Apr. 26, 2010	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2014	Dec. 31, 2013
Debt Issuance Cost																$ 54,702	$ 15,000
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger								50.00%
Gains (Losses) on Extinguishment of Debt, Total			$ 389,550				$ 840,000						$ 0	$ (63,000)		0	(63,000)
Proceeds from Convertible Debt																425,149	$ 0
Debt Instrument, Fee Amount													193,975			193,975
Prepaid Expense, Current, Total													28,361			28,361		$ 135,444
Derivative Liability, Current													278,260			278,260		439,368
Litigation Settlement, Amount				$ 35,000
Convertible Notes Payable, Current													975,149			975,149		550,000
Debt Instrument, Interest Rate, Stated Percentage								10.00%
Debt Instrument, Convertible, Conversion Price							$ 0.001	$ 0.0016
Debt Conversion, Converted Instrument, Shares Issued			19,875,000				40,000,000
Convertible Promissory Note One [Member]
Derivative Liability, Current													75,084			75,084
Convertible Notes Payable, Current													$ 40,000			$ 40,000
Debt Instrument, Issuance Date																Apr. 6, 2015
Debt Conversion, Original Debt, Due Date of Debt																Apr. 6, 2016
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Conversion, Description																note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock
Debt Instrument, Convertible, Conversion Price													$ 0.0102			$ 0.0102
Debt Conversion, Converted Instrument, Shares Issued																3,913,894
Convertible Promissory Note One [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 40,000			$ 40,000
Debt Instrument, Issuance Date																May 12, 2015
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Instrument, Convertible, Conversion Price													$ 0.001			$ 0.001
Debt Instrument, Maturity Date																May 12, 2016
Debt Instrument, Convertible, Terms of Conversion Feature																The conversion price shall be calculated at the election of the Holder the lesser of (i) 70% of the Trading Price of the Borrower’s Common Stock on the issue date or (ii) the Trading Price of the Borrower’s Common Stock on the Conversion Date.
Convertible Promissory Note Two [Member]
Derivative Liability, Current													$ 47,676			$ 47,676
Convertible Notes Payable, Current													$ 13,000			$ 13,000
Debt Instrument, Issuance Date																Apr. 8, 2015
Debt Conversion, Original Debt, Due Date of Debt																Apr. 8, 2016
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Conversion, Description																note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock
Debt Instrument, Convertible, Conversion Price													$ 0.0098			$ 0.0098
Debt Conversion, Converted Instrument, Shares Issued																1,326,531
Convertible Promissory Note Two [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 30,000			$ 30,000
Debt Instrument, Issuance Date																May 28, 2015
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Instrument, Maturity Date																May 28, 2016
Debt Instrument, Convertible, Terms of Conversion Feature																The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date.
Convertible Promissory Note Three [Member]
Convertible Notes Payable, Current													$ 30,000			$ 30,000
Debt Instrument, Issuance Date																Apr. 16, 2015
Debt Conversion, Original Debt, Due Date of Debt																Apr. 16, 2016
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Conversion, Description																note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock
Debt Instrument, Convertible, Conversion Price													$ 0.0087			$ 0.0087
Debt Conversion, Converted Instrument, Shares Issued																3,456,221
Convertible Promissory Note Three [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 40,000			$ 40,000
Debt Instrument, Issuance Date																Jun. 8, 2015
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Instrument, Maturity Date																Sep. 8, 2016
Debt Instrument, Convertible, Terms of Conversion Feature																The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date.
Convertible Promissory Note Four [Member]
Convertible Notes Payable, Current													$ 25,000			$ 25,000
Debt Instrument, Issuance Date																Apr. 23, 2015
Debt Conversion, Original Debt, Due Date of Debt																Apr. 23, 2016
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Conversion, Description																note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock
Debt Instrument, Convertible, Conversion Price													$ 0.0096			$ 0.0096
Debt Conversion, Converted Instrument, Shares Issued																2,606,882
Convertible Promissory Note Four [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 40,000			$ 40,000
Debt Instrument, Issuance Date																Jun. 19, 2015
Debt Instrument, Convertible, Conversion Price													$ 10			$ 10
Debt Instrument, Maturity Date																Jun. 19, 2016
Debt Instrument, Convertible, Terms of Conversion Feature																The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date.
Convertible Promissory Note Five [Member]
Convertible Notes Payable, Current													$ 20,000			$ 20,000
Debt Instrument, Issuance Date																May 6, 2015
Debt Conversion, Original Debt, Due Date of Debt																May 6, 2016
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Conversion, Description																note shall be paid in full or in part to Holder by conversion into Common Stock at the maturity date based upon the discounted price of seventy percent (70%) of the closing price of the Company’s Common Stock
Debt Instrument, Convertible, Conversion Price													$ 0.0094			$ 0.0094
Debt Conversion, Converted Instrument, Shares Issued																2,132,196
Convertible Promissory Note Five [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 28,000			$ 28,000
Debt Instrument, Issuance Date																Jul. 1, 2015
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Instrument, Maturity Date																Jul. 1, 2016
Debt Instrument, Convertible, Terms of Conversion Feature																The conversion price shall be calculated at 70% of the Trading Price of the Borrower’s Common Stock on the defined Conversion Date.
Convertible Promissory Note Six [Member]
Convertible Notes Payable, Current													$ 11,790			$ 11,790
Debt Instrument, Issuance Date																Mar. 21, 2013
Debt Conversion, Original Debt, Due Date of Debt																Mar. 21, 2016
Debt Instrument, Interest Rate, Stated Percentage													0.00%			0.00%
Convertible Promissory Note Six [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 50,000			$ 50,000
Debt Instrument, Issuance Date																Jul. 15, 2015
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Instrument, Maturity Date																Jul. 15, 2016
Debt Instrument, Convertible, Terms of Conversion Feature																The conversion price shall be equal to 55% of the lowest price of the Common stock in the twenty (20) Trading Days prior to the Conversion Date (the “Fixed Conversion Price”).
Convertible Promissory Note Seven [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 30,000			$ 30,000
Debt Instrument, Issuance Date																Aug. 24, 2015
Debt Instrument, Interest Rate, Stated Percentage													10.00%			10.00%
Debt Instrument, Maturity Date																Aug. 24, 2016
Debt Instrument, Convertible, Terms of Conversion Feature																The conversion price shall be equal to 55% of the lowest traded price of the Common Stock in the twenty (20) Trading days prior to the Conversion Date (the “Fixed Conversion Price”).
Subsequent Event [Member]
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger	50.00%
Litigation Settlement, Amount					$ 577,359
Loss Contingency, Accrual, Current					$ 187,746
Debt Conversion, Converted Instrument, Amount		$ 53,055
Debt Instrument, Interest Rate, Stated Percentage	12.00%
Debt Instrument, Convertible, Conversion Price	$ 0.0079	$ 0.002				$ 0.001
Debt Conversion, Converted Instrument, Shares Issued	1,910,828	26,527,455				11,790,000
Convertible Notes Payable [Member]
Debt Instrument, Face Amount								$ 15,900	$ 550,000	$ 14,500		$ 50,000	$ 0			$ 0
Debt Issuance Cost												3,000
Proceeds from Issuance of Unsecured Debt												$ 47,000
Debt Default Percentage Of Interest On Default												22.00%
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger										50.00%		55.00%				80.00%
Debt Instrument, Debt Default, Amount																			$ 32,000
Debt Instrument, Convertible, Stock Price Trigger											$ 0.002
Debt Instrument, Fair Value Disclosure									488,246		$ 95,000
Gains (Losses) on Extinguishment of Debt, Total													840,000		$ 63,000	$ 389,550
Proceeds from Convertible Debt									489,025
Noninterest Expense Investment Advisory Fees									60,975
Debt Instrument, Fee Amount									100,000				193,975			193,975		550,000
Prepaid Interest													0			0		33,737
Prepaid Expense, Current, Total													28,361			28,361		135,444
Interest Expense, Debt																61,092		9,638
Interest Expense, Total																96,195		23,066
Derivative Liability, Current													278,260			278,260		$ 439,368
Other Expenses, Total																278,752
Increase (Decrease) in Derivative Liabilities																492
Notes Payable, Related Parties, Current													577,359			577,359
Debt Instrument, Increase, Accrued Interest										$ 1,400						27,359
Debt Instrument Broker Fee Amount									$ 33,000
Debt Conversion, Converted Instrument, Amount							$ 40,000
Embedded Derivative, Fair Value of Embedded Derivative Liability													139,940			139,940
Debt Instrument, Unamortized Discount													0			0
Convertible Notes Payable, Current													$ 258,000			$ 258,000
Debt Instrument, Issuance Date							Oct. 5, 2010					Apr. 26, 2010
Debt Instrument, Interest Rate, Stated Percentage									11.00%	10.00%		8.00%
Debt Instrument, Convertible, Conversion Price										$ 0.0016	$ 0.0038		$ 0.001			$ 0.001
Debt Conversion, Converted Instrument, Shares Issued									2,941,176		25,000,000		40,000,000			19,875,000
Convertible Notes Payable [Member] | Embedded Derivative Liabilities [Member]
Convertible Notes Payable, Current													$ 397,790			$ 397,790

LOANS PAYABLE - RELATED PARTI42

LOANS PAYABLE - RELATED PARTIES (Details Textual) - USD ($)	Dec. 04, 2014	Oct. 30, 2015	Sep. 30, 2015
Seergate, Ltd [Member]
Related Party Transaction [Line Items]
Proceeds from Related Party Debt			$ 9,500
Major Shareholder [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders, Current			40,179
Proceeds from Related Party Debt			$ 39,656
Chief Technology Officer | Director [Member]
Related Party Transaction [Line Items]
Debt Instrument, Maturity Date			Sep. 4, 2016
Bridge Loan			$ 25,581
Debt Instrument, Term			1 year
Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Debt Instrument, Maturity Date	Nov. 30, 2015
Bridge Loan	$ 20,000	$ 10,000
Repayments of Related Party Debt		$ 10,000

LOANS PAYABLE - OTHER (Details

LOANS PAYABLE - OTHER (Details Textual) - USD ($)	1 Months Ended	9 Months Ended
	Aug. 18, 2015	Sep. 30, 2015	Jan. 02, 2015	Dec. 31, 2014
Short-term Debt [Line Items]
Other Loans Payable, Current		$ 138,218		$ 56,415
Conwell Kirkpatrick [Member]
Short-term Debt [Line Items]
Other Loans Payable, Current		53,047	$ 38,171
Bridge Loan [Member]
Short-term Debt [Line Items]
Bridge Loan	$ 7,000	$ 40,000
Debt Instrument, Term	1 year	1 year

LEASES (Details Textual)

LEASES (Details Textual) - QTS Data Center [Member] - USD ($)	Oct. 01, 2013	Sep. 30, 2015
Operating Leased Assets [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract	3 years
Operating Leases, Rent Expense, Net, Total	$ 500
Operating Leases, Rent Expense		$ 4,705

FACILITIES (Details Textual)

FACILITIES (Details Textual)	Mar. 01, 2015USD ($)	Jul. 02, 2014USD ($)a	Oct. 28, 2014USD ($)	Sep. 30, 2015USD ($)
Operating Leased Assets [Line Items]
Additional Security Deposit				$ 20,000
Security Deposit				$ 52,812
Percentage Of Deposit Reimbursement				50.00%
Maidu Investment, LLC [Member]
Operating Leased Assets [Line Items]
Lessee Leasing Arrangements, Operating Leases, Term of Contract			42 months
Lease Expiration Date			Sep. 30, 2018
Operating Leases, Rent Expense, Net, Total			$ 10,998
YK. Multimedia, Ltd [Member]
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense, Sublease Rentals	$ 900
Class A Office Space [Member]
Operating Leased Assets [Line Items]
Net Rentable Area | a		3,700
Lessee Leasing Arrangements, Operating Leases, Term of Contract		42 months
Lease Expiration Date		Dec. 31, 2017
Operating Leases, Rent Expense, Net, Total		$ 4,735
Description of Lessee Leasing Arrangements, Operating Leases		The rent increases annually by $0.05 per square foot.
FACILITIES
Operating Leased Assets [Line Items]
Operating Leases, Rent Expense				$ 109,390

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	Apr. 14, 2015	Oct. 10, 2014	Aug. 21, 2012	Jun. 30, 2015	Sep. 30, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Loss Contingency, Damages Awarded, Value			$ 38,183
Litigation Settlement, Amount		$ 35,000
Litigation On Number Of Shares					66,666,666
Cecil E. Boozer [Member]
Loss Contingencies [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						20.00%
Software License and Services Agreement [Member]
Loss Contingencies [Line Items]
License Costs						$ 500,000
License and Services Revenue				$ 86,200		$ 83,300
Common Stock [Member]
Loss Contingencies [Line Items]
Stock Repurchased During Period, Shares	275,000,000				275,000,000
Minimum [Member]
Loss Contingencies [Line Items]
Gain Contingency, Unrecorded Amount		$ 500,000
Tangiers Investors, LP [Member]
Loss Contingencies [Line Items]
Extinguishment of Debt, Amount					$ 32,200
Subsidiaries [Member] | Cecil E. Boozer [Member]
Loss Contingencies [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						50.00%

STOCKHOLDERS' DEFICIT (Details

STOCKHOLDERS' DEFICIT (Details Textual) - USD ($)	Oct. 06, 2015	May. 06, 2015	Apr. 14, 2015	Apr. 07, 2015	Feb. 06, 2015	Oct. 06, 2014	Jul. 29, 2015	Apr. 21, 2015	Apr. 02, 2015	Mar. 24, 2015	Jan. 27, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Apr. 16, 2015	Dec. 31, 2014	Oct. 30, 2014
Subsidiary, Sale of Stock [Line Items]
Common Stock, Shares Authorized												4,900,000,000		4,900,000,000			4,900,000,000
Common Stock, Par or Stated Value Per Share												$ 0.00001		$ 0.00001			$ 0.00001
Preferred Stock, Par or Stated Value Per Share												$ 0.00001		$ 0.00001			$ 0.00001
Preferred Stock, Shares Authorized												100,000,000		100,000,000			100,000,000
Common Stock, Capital Shares Reserved for Future Issuance																		101,102,941
Convertible Debt, Current									$ 15,900							$ 40,000
Debt Conversion, Original Debt, Amount									$ 14,500					$ 0	$ 32,000
Debt Instrument, Interest Rate, Stated Percentage									10.00%
Debt Conversion Original Debt Interest Amount									$ 1,400
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger									50.00%
Debt Instrument, Convertible, Conversion Price								$ 0.001	$ 0.0016
Debt Conversion, Converted Instrument, Shares Issued				19,875,000				40,000,000
Gains (Losses) on Extinguishment of Debt, Total				$ 389,550				$ 840,000				$ 0	$ (63,000)	$ 0	$ (63,000)
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Business Acquisition, Share Price		$ 0.02
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services											7,500,000
Stock Issued During Period, Value, Issued for Services											$ 135,750
Shares Issued, Price Per Share											$ 0.0181
Stock Repurchased During Period, Shares			275,000,000											275,000,000
Common Stock [Member] | Employee Severance [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services					2,500,000					833,335
Stock Issued During Period, Value, Issued for Services					$ 49,750					$ 16,250
Shares Issued, Price Per Share					$ 0.0199					$ 0.0195
Postemployment Benefits Liability, Current																	$ 6,417
Preferred Class A [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share												$ 0.00001		$ 0.00001
Preferred Stock, Shares Authorized												10,000,000		10,000,000
Stock Issued During Period, Shares, Purchase of Assets	1
Stock Issued During Period, Value, Purchase of Assets						$ 1
Preferred Class B [Member]
Subsidiary, Sale of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share												$ 0.00001		$ 0.00001
Preferred Stock, Shares Authorized												90,000,000		90,000,000
Seergate, Ltd [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, Acquisitions		150,000,000
Business Acquisition, Percentage of Voting Interests Acquired		100.00%
Business Acquisition, Share Price		$ 0.02
Employee Stock [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock Issued During Period, Shares, Issued for Services							88,000,000
Shares Issued, Price Per Share							$ 0.0129

MAJOR EVENTS (Details Textual)

MAJOR EVENTS (Details Textual)	Nov. 13, 2015USD ($)$ / Services	Sep. 30, 2015USD ($)
Avidia Bank [Member]
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Contracts Revenue		$ 56,666
Payments for Commissions		$ 30,071
PacNet Services, Ltd [Member]
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Contracts Revenue	$ 3,468
Contact Revenue Per Unit | $ / Services	0.10
Contract Revenue Cost	$ 1,380

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - USD ($)	Nov. 02, 2015	Oct. 09, 2015	Oct. 06, 2015	Apr. 07, 2015	Oct. 22, 2015	Apr. 21, 2015	Apr. 02, 2015	Sep. 30, 2015	Sep. 30, 2014
Subsequent Event [Line Items]
Debt Conversion, Original Debt, Amount							$ 14,500	$ 0	$ 32,000
Debt Instrument, Convertible, Conversion Price						$ 0.001	$ 0.0016
Debt Conversion, Converted Instrument, Shares Issued				19,875,000		40,000,000
Debt Instrument, Interest Rate, Stated Percentage							10.00%
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger							50.00%
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Conversion, Original Debt, Amount		$ 15,000	$ 53,055
Debt Conversion, Converted Instrument, Amount			$ 53,055
Debt Instrument, Convertible, Conversion Price		$ 0.0079	$ 0.002		$ 0.001
Debt Conversion, Converted Instrument, Shares Issued		1,910,828	26,527,455		11,790,000
Debt Instrument, Interest Rate, Stated Percentage		12.00%
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		50.00%
Subsequent Event [Member] | Director [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, Issued for Services	25,000,000