Kiwibox.Com (KIWB) 10-Q 22 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 15, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Trading Symbol	KIWB
Entity Common Stock, Shares Outstanding		688,493,060
Entity Registrant Name	Kiwibox.Com, Inc.
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Central Index Key	838,796
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company

CONSOLIDATED BALANCE SHEETS (Un

CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Current Assets
Cash and cash equivalents	$ 1,926	$ 15,185
Accounts receivable - affiliate, net allowance for doubtful accounts of $0	66,500	63,715
Prepaid expenses and other current assets	165,000	220,182
Total Current Assets	233,426	299,082
Property and equipment, net of accumulated depreciation of $117,278 and $116,530, respectively	3,577	4,325
Other assets	12,007	12,007
Total Assets	249,010	315,414
Current Liabilities
Accounts payable	275,618	274,750
Accrued expenses	6,275,523	5,929,729
Due to related parties	85,371	111,215
Obligations to be settled in stock	289,468	289,198
Dividends payable	850,998	838,182
Loans and notes payable - other	100,000	100,000
Convertible notes payable - related parties	14,212,019	14,017,019
Current maturities of long-term debt	33,529	33,529
Liability for derivative conversion feature - related parties	19,417,264	18,889,495
Total Current Liabilities	41,539,790	40,483,117
Stockholders' Equity (Impairment)
Preferred Stock, $0.001 par value, non-voting, 3,000,000 shares authorized; 85,890 shares issued and outstanding	86	86
Common Stock, $0.0001 par value, 1,400,000,000 shares authorized; issued and outstanding 688,493,060 and 688,493,060 shares respectively	68,847	68,847
Additional paid-in capital	52,733,065	52,733,065
Accumulated deficit	(94,092,778)	(92,969,701)
Total Stockholders' Equity (Impairment)	(41,290,780)	(40,167,703)
Total Liabilities and Equity (Impairment)	$ 249,010	$ 315,414

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Net of allowance for doubtful accounts	$ 0	$ 0
Property and equipment, accumulated depreciation	$ 117,278	$ 116,530
Preferred Stock, par value	$ .001	$ .001
Preferred Stock, shares authorized	3,000,000	3,000,000
Preferred Stock, shares issued	85,890	85,890
Preferred Stock, shares outstanding	85,890	85,890
Common Stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares authorized	1,400,000,000	1,400,000,000
Common Stock, issued	688,493,060	686,093,060
Common Stock, outstanding	688,493,060	686,093,060

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Net Sales
Advertising - affiliate	$ 2,785	$ 2,337
Total Net Sales	2,785	2,337
Cost of Goods Sold
Website hosting expenses	4,650	1,650
Total Cost of Goods Sold	4,650	1,650
Gross Profit (Loss)	(1,865)	687
Selling expenses	108,752	135,663
Stock-based compensation		2,280
General and administrative expenses	124,410	173,644
Loss From Operations	(235,027)	(310,900)
Other Income (Expense)
Miscellaneous income/(expense)		(960)
Interest expense	(347,465)	(319,668)
Interest expense - derivative conversion features	(542,670)	(563,489)
Change in fair value - derivative liability	14,901	(60,719)
Total Other Income (Expense)	(875,234)	(944,836)
Loss Before Benefit (Provision) for Income Taxes	(1,110,261)	(1,255,736)
Benefit (Provision) for Income Taxes
Net Loss	(1,110,261)	(1,255,736)
Dividends on Preferred Stock	(12,816)	(12,816)
Net Loss Applicable to Common Shareholders, basic and diluted	$ (1,123,077)	$ (1,268,552)
Net Loss Per Common Share, basic and diluted	$ (0.002)	$ (0.002)
Weighted Average of Common Shares Outstanding	688,493,060	685,275,478

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash Flows from Operating Activities
Net Loss	$ (1,110,261)	$ (1,255,736)
Adjustments to Reconcile Net Loss to Net Cash Used by Operations
Depreciation and amortization	748	450
Securities issued for services		2,280
Loss on debt extinguishment		960
Change in fair value - derivative liabilities	(14,901)	60,719
Intrinsic value of beneficial conversion feature	542,670	563,489
Decreases (Increases) in Assets
Accounts receivable - affiliates	(2,785)	(2,338)
Prepaid expenses	55,182	55,160
Increase (Decreases) in Liabilities
Liabilities to be settled in stock	270	3,270
Accounts payable	868	(2,576)
Accrued expenses	345,794	318,476
Net Cash Used by Operating Activities	(182,415)	(255,846)
Cash Flows From Financing Activities
Proceeds from loans/notes payable	195,000	230,000
Net proceeds (repayments) to related parties	(25,844)	26,641
Net Cash Provided by Financing Activities	169,156	256,641
Net Increase (Decrease) in Cash	(113,259)	795
Cash at beginning of period	15,185
Cash at end of period	1,926	795
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest Paid
Income taxes paid		31
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Settlement of obligations with common stock		2,280
Quarter to date dividend accruals	$ 128,166	$ 12,816

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The condensed balance sheet at December 31, 2016 was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The other information in these condensed financial statements is unaudited but, in the opinion of management, reflects all adjustments necessary for a fair presentation of the results for the periods covered. All such adjustments are of a normal recurring nature unless disclosed otherwise. These condensed financial statements, including notes, have been prepared in accordance with the applicable rules of the Securities and Exchange Commission and do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for complete financial statements. These condensed financial statements should be read in conjunction with the financial statements and additional information as contained in our Annual Report on Form 10-K for the year ended December 31, 2016. Nature of Organization Kiwibox.Com, Inc. (the “Company”) was incorporated as a Delaware corporation on April 19, 1988 under the name Fortunistics, Inc. On November 18, 1998, the Company changed its name to Magnitude Information Systems, Inc. On December 31, 2009, the Company changed its name to Kiwibox.com, Inc. On August 16, 2007 the Company acquired all outstanding shares of Kiwibox Media, Inc. The Company, Magnitude, Inc. and Kiwibox Media Inc. were separate legal entities until December 31, 2009, with Kiwibox Media, Inc. being a wholly owned subsidiary. On December 31, 2009, the two subsidiaries, Magnitude, Inc. and Kiwibox Media, Inc. merged into the Company. On September 30, 2011, Kiwibox.com acquired the German based social network Kwick! Community GmbH & Co. KG (“Kwick”), a wholly-owned subsidiary. On September 24, 2013, Kwick Community GmbH & Co. KG signed an equity purchase agreement to acquire Interscholz Internet Services GmbH and Co KG, a German limited liability company, and all the equity of its general partner, Interscholz Beteiligungs GmbH. As of the balance sheet date, and pursuant to the terms of the contract, since full payment was not made for the purchase price of Interscholz Internet Services GmbH & Co KG, ownership does not transfer to Kwick Community GmbH & Co KG. Full payment must be made for ownership to transfer to Kwick. As of December 31, 2013 only $515,037 of the total purchase price of $1,352,000 was made. On December 9, 2013 the acquisition of Interscholz Internet Services GmbH and Co KG by Kwick was rescinded due to non compliance with the terms of the addendum to the contract, calling for the full purchase price to have been paid. However, Kwick did acquire all the equity of the general partner, Interscholz Beteiligungs GmbH, as full payment was not a requirement for transfer of ownership of that entity. On December 10, 2013, the Company signed an Equity Purchase Agreement with Marcus Winkler to sell to him eighty (80%) percent of the equity of its German subsidiary, KWICK! Community GmbH & Co. KG, a German limited liability company, and Kwick! Beteiligungs GmbH, its general partner (collectively, “Kwick”). The sale was approved on December 18, 2013. Due to the fact that the parent company ceased to have a controlling financial interest in Kwick, the subsidiary was deconsolidated from that date forward. On December 30, 2013 a total of 15% of the remaining 20% of the equity of Kwick was transferred to the Chief Executive Officer of Kwick (the “Kwick CEO”), in consideration for the Kwick CEO pledging to the bank 5,000 Euros as collateral, on behalf of Kiwibox, for bank overdrafts incurred by “Kwick’s” wholly-owned subsidiary Interscholz Beteiligungs GmbH, as general partner (managing partner) for Interscholz Internet Services GmbH & Co KG; as it is the duty of the general/managing partner to secure liquidity for the partnership. Since Kiwibox owned 20% of Kwick they were required, under German law, as managing partner of Interscholz Beteiligungs GmbH to secure liquidity for Interscholz Internet Services GmbH & Co KG. Therefore, 15% of Kiwibox’s 20% of Kwick was given to the Kwick CEO in exchange for the CEO pledging the necessary collateral. In addition to the collateral given by the Kwick CEO, as new 15% shareholder of Kwick, the Kwick CEO also agreed to keep the Interscholz Beteiligungs GmbH business going. This transfer was unanimously approved with written consent of the Board of Directors. Since the fair value of Kiwibox’s interest in Kwick is zero, this transaction had no material impact on the financial statements. Cash and Cash Equivalents The Company accounts for cash and other highly liquid investments with original maturities of three months or less as cash and cash equivalents. Depreciation and Amortization Property and equipment are recorded at cost. Depreciation on equipment, furniture and fixtures and leasehold improvements is computed on the straight-line method over the estimated useful lives of such assets between 3-10 years, or lease term for leasehold improvements, if for a shorter period. Maintenance and repairs are charged to operations as incurred. Software costs are amortized using the straight line method and amortized over their estimated useful lives. Amortization begins when the related software is ready for its intended use in accordance with Accounting Standards Codification (“ASC”) 350-40, Internal-Use Software, Subsequent Measurement. Advertising Costs Advertising costs are charged to operations when incurred. Advertising expense was $4,000 and $1,500 for the three months ended March 31, 2017 and 2016, respectively. Evaluation of Long Lived Assets Long-lived assets are assessed for recoverability on an ongoing basis. In evaluating the fair value and future benefits of long-lived assets, their carrying value would be reduced by the excess, if any, of the long-lived asset over management’s estimate of the anticipated undiscounted future net cash flows of the related long-lived asset. Any impairment of the Company’s internally-developed software is recognized and measured in accordance with the provisions of ASC 360-10-35, Intangibles-Goodwill and Other, Internal-Use Software, Subsequent Measurement, a. Internal-use computer software is not expected to provide substantive service potential. b. A significant change occurs in the extent or manner in which the software is used or is expected to be used. c. A significant change is made or will be made to the software program. d. Costs of developing or modifying internal-use computer software significantly exceed the amount originally expected to develop or modify the software. Fair Value Measurements The Company adopted the provisions of ASC 820, Fair Value Measurements and Disclosures Contracts in Entity’s Own Equity Securities Issued for Services The Company accounts for stock, stock options and stock warrants issued for services and compensation by employees under the fair value method. For non-employees, the fair market value of the Company’s stock on the date of stock issuance or option/grant is used. The Company has determined the fair market value of the warrants/options issued under the Black-Scholes Pricing Model. The Company has adopted the provisions of ASC 718, “Compensation – Stock Compensation”, which establishes accounting for equity instruments exchanged for employee services. Under the provisions of ASC 718, share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the employee's requisite service period (generally the vesting period of the equity grant). Reclassification of Certain Securities Under ASC 815-15 Pursuant to ASC 815-15, “Contracts in Entity’s own Equity”, if a company has more than one contract subject to this Issue, and partial reclassification is required, there may be different methods that could be used to determine which contracts, or portions of contracts, should be reclassified. The Company's method for reclassification of such contracts is reclassification of contracts with the latest maturity date first. Capitalization of Software /Website development costs The Company capitalizes outside-contracted development work in accordance with the guidelines published under ASC 350-50, “Website Development Costs”. Under ASC 350-50, costs incurred during the planning stage are expensed, while costs relating to software used to operate a web site or for developing initial graphics should be accounted for under ASC 350-50, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use Fees incurred for web site hosting, which involve the payment of a specified, periodic fee to an Internet service provider in return for hosting the web site on its server(s) connected to the Internet, are expensed over the period of benefit, and included in cost of sales in the accompanying financial statements. A total of $0 and $0 was capitalized for web-site development work during the three months ended March 31, 2017 and 2016, respectively. Income Taxes The Company provides for income taxes based on enacted tax law and statutory tax rates at which items of income and expenses are expected to be settled in the Company’s income tax return. Certain items of revenue and expense are reported for Federal income tax purposes in different periods than for financial reporting purposes, thereby resulting in deferred income taxes. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company has incurred net operating losses for financial-reporting and tax-reporting purposes. Accordingly, for Federal and state income tax purposes, the benefit for income taxes has been offset entirely by a valuation allowance against the related federal and state deferred tax asset. Net Loss Per Share Net loss per share, in accordance with the provisions of ASC 260, “Earnings Per Share” is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the period. Common Stock equivalents have not been included in this computation since the effect would be anti-dilutive. Such common stock equivalents totaled 220,002,714 common shares at March 31, 2017, comprised of 4,000,000 shares issuable upon exercise of stock purchase warrants, 3,500,000 shares issuable upon exercise of stock options, 729,537 shares exercisable upon conversion of convertible preferred shares, and 211,773,177 shares potentially issuable upon conversion of convertible debt. Such debt and the related accrued interest, is presently convertible at the option of five holders at a conversion price of 50% of the ten day trailing market price and one holder at a fixed conversion price of $0.001.. The total principal due under these notes of $14,212,019 would yield in excess of 43 billion shares if fully converted, however, the respective notes, all of which were issued to these four investors, carry a stipulation whereby the number of all shares issued pursuant to a conversion, may in the aggregate not exceed a number that would increase the total share holdings beneficially owned by such investor to a level above 9.99%. At the end of the year, this clause limits any conversion to the aforementioned number of shares. All of the aforementioned conversions or exercises, as the case may be, are at the option of the holders. Revenue Recognition The Company’s revenue is derived from advertising on the Kiwibox.Com or, formerly, Kwick websites. Most contracts require the Company to deliver the customer impressions, click-throughs or new customers, or some combination thereof. Accordingly, advertising revenue is estimated and recognized for the period in which customer impressions, click through or new customers are delivered. Licensing or hosting revenue consists of an annual contract with clients to provide web-site hosting and assistance. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2017
Going Concern [Abstract]
GOING CONCERN	2. GOING CONCERN The ability of the Company to continue its operations is dependent on increasing sales and obtaining additional capital and financing. Our revenues during the foreseeable future are insufficient to finance our business and we are entirely dependent on the willingness of existing investors to continue supporting the Company with working capital loans and equity investments, and our ability to find new investors should the financial support from existing investors prove to be insufficient. If we were unable to obtain a steady flow of new debt or equity-based working capital we would be forced to cease operations. In their report for the fiscal year ended December 31, 2016, our auditors had expressed an opinion that, as a result of the above, there was substantial doubt regarding our ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might be necessary if the Company were unable to continue as a going concern. Management has also concluded that due to the conditions described above, there is substantial doubt about the entity’s ability to continue as a going concern through May 22, 2018. We have evaluated the significance of the conditions in relation to our ability to meet our obligations and believe that our current cash balance and our operations will not provide sufficient capital to continue operations through 2017. Management’s plans are to continue seeking equity and debt capital until cash flow from operations cover funding needs. We cannot assure you that financing will be available on favorable terms or at all.

CONCENTRATIONS OF BUSINESS AND

CONCENTRATIONS OF BUSINESS AND CREDIT RISK	3 Months Ended
	Mar. 31, 2017
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF BUSINESS AND CREDIT RISK	3. CONCENTRATIONS OF BUSINESS AND CREDIT RISK The Company maintains cash balances in a financial institution which is insured by the Federal Deposit Insurance Corporation up to $250,000. Balances in these accounts may, at times, exceed the federally insured limits. At March 31, 2017, cash balances in bank accounts did not exceed this limit. The Company provides credit in the normal course of business to customers located throughout the U.S. and overseas. The Company performs ongoing credit evaluations of its customers and maintains allowances for doubtful accounts based on factors surrounding the credit risk of specific customers, historical trends, and other information.

PREPAID EXPENSES

PREPAID EXPENSES	3 Months Ended
	Mar. 31, 2017
Prepaid Expenses [Abstract]
PREPAID EXPENSES	4. PREPAID EXPENSES Prepaid expenses consist of the following at: March 31, 2017 December 31, 2016 Consulting fees $ 165,000 $ 220,000 Business insurance — 182 $ 165,000 $ 220,182

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	5. PROPERTY AND EQUIPMENT Property and equipment consist of the following at: March 31, 2017 December 31, 2016 Furniture $ 15,040 $ 15,040 Leasehold Improvements 24,130 24,130 Equipment 81,685 81,685 120,855 120,855 Less accumulated depreciation 117,278 116,530 Total $ 3,577 $ 4,325 Depreciation expense charged to operations was $748 and $450 in the first three months of 2017 and 2016, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	6. INTANGIBLE ASSETS Intangible assets consisted of software for website development costs as follows: December 31, 2016 Website development costs $ 254,264 Less accumulated amortization 254,264 Total $ 0 Amortization expense for the three months ended March 31, 2017 and 2016 was $0 and $0, respectively.

INVESTMENT IN UNCONSOLIDATED SU

INVESTMENT IN UNCONSOLIDATED SUBSIDIARY	3 Months Ended
	Mar. 31, 2017
Investment In Unconsolidated Subsidiary [Abstract]
INVESTMENT IN UNCONSOLIDATED SUBSIDIARY	7. INVESTMENT IN UNCONSOLIDATED SUBSIDIARY On December 10, 2013, the company signed an equity purchase agreement with Marcus Winkler to sell to him eighty (80%) percent of the equity of its German subsidiary, Kwick. Pursuant to the terms of the agreement, the purchaser paid 36,000 Euros as the purchase price and the company was required to obtain shareholder approval of the sale as required under applicable Delaware Law. The majority shareholder approval was obtained on December 18, 2013. In addition, the Company and Mr. Winkler signed a Lock-Up and Standstill Agreement pursuant to the general terms of which the Company agreed not to participate in the management, operations or finances of Kwick, which shall be exclusively managed and under control of the purchaser. Accordingly, the Company’s minority ownership position shall be subject, in all respects, to the exclusive control of the purchaser. Mr. Winkler also has investment and voting control over Kreuzfeld Ltd., a major creditor of the company, which holds a Class AA convertible promissory note with an outstanding balance (including accrued interest) of $6,654,258 as of March 31, 2017. Mr. Winkler also personally holds a class AA convertible promissory note which was converted to a class A senior convertible revolving promissory note on November 25, 2016 with an outstanding balance (including accrued interest) of $311,765 on March 31, 2017. On June 22, 2015, a Class A Senior Revolving Promissory Note with a principal amount of $340,000 was assigned from Ulrich Schuerch to Mr. Winkler. On November 25, 2016 this note was converted to a class A senior convertible revolving promissory note (see Note 13). On December 30, 2013 a total of 15% of the remaining 20% of the equity of Kwick was transferred to the Chief Executive Officer of Kwick (the “Kwick CEO”), in consideration for the Kwick CEO pledging to the bank 5,000 Euros as collateral, on behalf of Kiwibox, for bank overdrafts incurred by “Kwick’s” wholly-owned subsidiary Interscholz Beteiligungs GmbH, as general partner (managing partner) for Interscholz Internet Services GmbH & Co KG: as it is the duty of the general partner/managing partner to secure liquidity for the partnership. Since Kiwibox owned 20% of Kwick they were required, under German law, as managing partner of Interscholz Beteiligungs GmbH to secure liquidity for Interscholz Internet Services GmbH & Co KG. Therefore, 15% of Kiwibox’s 20% was given to the Kwick CEO in exchange for the CEO pledging the necessary collateral. In addition to the collateral given by the Kwick CEO, as new 15% shareholder of Kwick, the Kwick CEO also agreed to keep the Interscholz Beteiligungs GmbH business going. This transfer was unanimously approved with written consent of the Board of Directors. Since the fair value of Kiwibox’s interest in Kwick is zero, this transaction had no material impact on the financial statements. Due to the significant reductions in fair value of this reporting unit that were considered other than temporary, and impairment of the related goodwill, the carrying value of this cost method investment was zero at December 31, 2016 and March 31, 2017.

ACCRUED EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
ACCRUED EXPENSES	8. ACCRUED EXPENSES Accrued expenses consisted of the following at: March 31, 2017 December 31, 2016 Accrued interest $ 6,119,689 $ 5,772,224 Accrued payroll, payroll taxes and commissions 24,145 25,586 Accrued professional fees 99,817 99,197 Accrued rent/deferred rent obligation 7,937 8,787 Miscellaneous accruals 23,935 23,935 Total $ 6,275,523 $ 5,929,729

OBLIGATIONS TO BE SETTLED IN ST

OBLIGATIONS TO BE SETTLED IN STOCK	3 Months Ended
	Mar. 31, 2017
Other Liabilities Disclosure [Abstract]
OBLIGATIONS TO BE SETTLED IN STOCK	9. OBLIGATIONS TO BE SETTLED IN STOCK Obligations to be settled in stock consisted of the following at: March 31, 2017 December 31, 2016 Obligation for warrants granted for compensation $ 100,000 $ 100,000 600,000 common shares issuable to a consultant who was a director of the company, for services rendered. 36,000 36,000 1,500,000 (2017) and 1,200,000 (2016) common shares, and 2,900,000 (2017) and 2,900,000 (2016) stock options issuable to two officers of the Company pursuant to their respective employment Agreements 58,328 58,057 8,600,000 (2016) and 8,600,000 (2016) stock options issuable to one director who also serves as the Company’s general counsel 85,140 85,140 1,000,000 warrants granted in the Pixunity.de asset purchase 10,000 10,000 $ 289,468 $ 289,198

LOANS PAYABLE

LOANS PAYABLE	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
LOANS PAYABLE	10. LOANS PAYABLE The Company (formerly Magnitude, Inc.) had borrowings under short term loan agreements with the following terms and conditions at March 31, 2017 and December 31, 2016: On December 4, 1996, the company (formerly Magnitude, Inc.) repurchased 500,000 shares of its common stock and retired same against issuance of a promissory note maturing twelve months thereafter accruing interest at 5% per annum and due December 4, 1998. This note is overdue as of September 30, 2005 and no demand for payment has been made. $ 75,000 Total $ 75,000

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2017
Notes Payable [Abstract]
NOTES PAYABLE	11. NOTES PAYABLE March 31, 2017 December 31, 2016 Balance of non-converted notes outstanding. Attempts to locate the holder of this note, to settle this liability, have been unsuccessful. $ 25,000 $ 25,000 From September 2008 through March 2017 seven creditors loaned the Company funds under the terms of the convertible notes issued, as modified in March 2009 and July 2010 and April 2011 and August 2012(see Note 13).On November 25, 2016, the Company issued a Class A Senior Convertible Revolving Promissory Note (“Class A Note”) to Marcus Winkler in the amount of $636,725 consolidating the series of loans (and related accrued interest) made to the company since February 2011 and including all advances made during the current year. On February, 27, 2017 a class AA Senior Secured Convertible Revolving Promissory Note with a principal amount of $1,130,398 was assigned from Cambridge Services, Inc to Tanja Greilinger. Each of these promissory notes is due on demand, and accrues interest at the rate of 10%, per annum. The conversion features applicable to the other creditors’ notes do not apply to Mr. Winkler’s notes as his notes have a fixed conversion price of $0.001. 14,212,019 14,017,019 Total $ 14,237,019 $ 14,042,019

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2017
Long-term Debt, Unclassified [Abstract]
LONG-TERM DEBT	12. LONG-TERM DEBT Long-term debt as of March 31, 2017 and December 31, 2016 is comprised of the following: Discounted present value of a non-interest bearing $70,000 settlement with a former investor of Magnitude, Inc. to be paid in 24 equal monthly payments commencing July 1, 1997. The imputed interest rate used to discount the note is 8% per annum. This obligation is in default. $ 33,529 Total 33,529 Less current maturities 33,529 Long-term debt, net of current maturities $ —

DERIVATIVE CONVERSION FEATURES

DERIVATIVE CONVERSION FEATURES	3 Months Ended
	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE CONVERSION FEATURES	13. DERIVATIVE CONVERSION FEATURES On July 27, 2010, the Company issued two Class A Senior Convertible Revolving Promissory Notes (“Class A Notes”), one to Cambridge Services, Inc., in the principal amount of $683,996, consolidating the series of loans (and related accrued interest) made to the Company since June 26, 2009, and one to Discover Advisory Company, in the principal amount of $1,160,984, consolidating the series of loans (and related accrued interest) made to the Company since September 19, 2008 and including advances through September 30, 2010. On November 25, 2016, the Company issued a Class A Senior Convertible Revolving Promissory Note (“Class A Note”) to Marcus Winkler in the amount of $636,725 consolidating the series of loans (and related accrued interest) made to the company since February 2011 and including all advances made during the current year. Each of these promissory notes are due on demand, accrue interest at the rate of 10%, per annum. All promissory notes contain conversion caps, limiting conversions under these notes to a maximum beneficial ownership position of Company common stock to 9.99% for each lender. Each of these notes contains Company covenants, requiring the lenders’ prior written consent in order for the Company to merge, issue any common or preferred stock or any convertible debt instruments, declare a stock split or dividends, increase any compensation to its officers or directors by more than five (5%) during any calendar year. Each of the notes, with the exception of Mr. Winkler’s notes are convertible (including accrued interest) at the option of each lender into Common Stock of the Company at 50% of the averaged ten closing prices for the Company's Common Stock for the ten (10) trading days immediately preceding the Conversion Date but in no event less than $0.001 (the "Conversion Price"). The conversion feature applicable to the other creditors’ notes does not apply to Mr. Winkler’s notes as his notes have a fixed conversion price of $0.001. During the three months ended March 31, 2017 and March 31, 2016, there were no note conversions. The Company renegotiated certain outstanding promissory notes with its four major creditors, Discover Advisory Company of the Bahamas (“DAC”), Kreuzfeld Ltd. of Switzerland (“Kreuzfeld”), Cambridge Services, Inc. of Panama (“CSI”) and Vermoegensverwaltungs-Gesellschaft Zurich LTD of Switzerland (“VGZ”). As of August 1, 2012, the Company authorized the issue of a new series of corporate notes, the Class AA Senior Secured Convertible Revolving Promissory Notes, dated as of August 1, 2012 (the New Note(s)”) and issued New Notes: (1) to DAC, with a maximum credit facility of $5,000,000 which replaced the Company’s outstanding Class A Senior Convertible Revolving Promissory Note, dated July 27, 2010, in the original principal amount of $1,080,984, now cancelled, which had an outstanding balance due (including accrued interest) of $6,860,911 as of December 31, 2016 and $7,113,698 at March 31, 2017; (2) to Kreuzfeld, with a maximum credit facility of $5,000,000 which replaced the Company’s outstanding Class A Senior Convertible Revolving Promissory Note, dated September 16, 2011, in the original principal amount of $2,000,000, now cancelled, which had an outstanding balance due (including accrued interest) of $6,475,261 at December 31, 2016 and $6,654,258 at March 31, 2017; (3) to CSI, with a maximum credit facility of $2,000,000 which replaced the Company’s outstanding Class A Senior Convertible Revolving Promissory Note, dated August 1, 2011, in the original principal amount of $1,303,996, now cancelled, with an outstanding balance due (including accrued interest) of $4,347,340 as of December 31, 2016; and $3,114,551 at March 31, 2017; On February, 27, 2017 a class AA Senior Secured Convertible Revolving Promissory Note with a principal amount of $1,130,398 was assigned from Cambridge Services, Inc to Tanja Greilinger which has an outstanding balance due (including accrued interest) of $1,308,734 at March 31, 2017 and; (4) to VGZ, with a maximum credit facility of $2,000,000 which replaced the Company’s outstanding Class A Senior Convertible Revolving Promissory Note, dated September 30, 2010, in the original principal amount of $2,000,000, now cancelled, with an outstanding balance due (including accrued interest) of $1,186,746 as of December 31, 2016 and $1,205,781 at March 31, 2017. The Company also converted a private loan and a demand note with Mr. Winkler into a Class AA Senior Convertible Revolving Promissory note, dated November 25, 2016, with an outstanding balance due (including accrued interest) of $852,961 as of December 31, 2016 and $868,661 at March 31, 2017. All of the New Notes accrue interest at the rate of 10%, are convertible into common shares at the conversion rate equal to 50% of the averaged ten closing prices for the Company's Common Stock for the ten (10) trading days immediately preceding the Conversion Date but in no event less than $0.001, and are due on demand. The above conversion feature does not apply to Mr. Winkler’s notes as his notes have a fixed conversion price of $0.001. Pursuant to an Equity and Stock Pledge Agreement, also negotiated and executed as of August 1, 2012, the repayment of the outstanding indebtedness of the New Notes is secured by all of the limited partnership interests of the Company’s partly-owned (now deconsolidated) German subsidiary, KWICK! Community GmbH & Co. KG, a private German limited partnership (“KG”), and all of its shares of the sole general partner of KG, KWICK! Community Beteiligungs GmbH. The Company accounted for the conversion features underlying these convertible debentures in accordance with ASC 815-40, Contract in Entity’s Own Equity

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	14. COMMITMENTS AND CONTINGENCIES We maintain offices for our operations at 330 W. 42th Street, New York, New York 10036, for approximately 990 square feet. This lease requires initial minimum monthly rentals of $3,833 plus tenants’ share of utility/cam/property tax charges which average approximately $291 per month. During 2013 the Company successfully negotiated a 5 year lease, with future minimum rentals as follows: 2017 38,202 2018 47,847 In May 2010 the Company negotiated a lease of an apartment in New York City for the CEO in order to reduce travel costs. In December 2013 the lease was extended through May 31, 2015 at a monthly rate of $2,943. In March of 2015 the lease was again extended to May 31, 2016 at the same terms. In April 2016 the lease was extended through May 31,2017 at a monthly rate of $3,154.. Our total rent expenses were $22,464 and $18,400 during the three months ended March 31, 2017 and 2016, respectively. The Company is party to a consulting agreement with its Chief Executive Officer for monthly cash compensation of $18,333, or $220,000 per year. This agreement was extended through December 31, 2017. Payment for the period January 1, 2016 through December 31, 2016 was made on December 1, 2015 in accordance with the terms of this extended agreement. During 2016, the officer received $220,000 fees towards 2017 under terms of a consulting agreement; the agreement calls for the total payment of $220,000 to be payable in advance and as soon as practicable. There were no changes to the stock compensation portion of any earlier agreement. In the three months ended March 31, 2017 and March 31, 2016 this officer was granted 300,000 shares.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	15. RELATED PARTY TRANSACTIONS During the three months ended March 31, 2017, the Company sold advertising space on its Kiwibox.com website to Kwick totaling $2,785, which is included in the $66,500 balance due from Kwick at March 31, 2017. Kwick is Majority-owned by Mr. Winkler, who in turn is a related party of the Company (see Note 7). During the three months ended March 31, 2017 and 2016 one outside director of the Company who also serves as the Company’s general and securities counsel, was paid an aggregate $1,997 and $15,375 respectively, for legal services. The director also received 0 common stock options during the three month period ending March 31, 2017 as this outside director is no longer a director of the company effective July 31, 2016 and, as part of his resignation as director, he cancelled his rights to continue to receive options effective June 1, 2016. The director received 300,000 common stock options during the three month period ending March 31, 2016, valued at $2,970. This resignation was not prompted by any disagreement with the company with regard to any of its policies, operations or practices. During the three months ended March 31, 2017 and 2016 we incurred aggregate expenses of $108,751 and $117,445, respectively, to companies controlled by the Chief Executive Officer, for website hosting, website development and technical advisory services, server farm installations and IT equipment purchases. The officer also earned 100,000 common shares per month during the three months ended March 31, 2017 and 2016 under a consulting agreement, valued at $270 and $300 respectively. The officer also received $220,000 during 2016 for prepaid consulting fees toward 2017 under the terms of a consulting agreement. Through March 31, 2017, approximately 10% of the voting stock was beneficially held by Discovery Advisory Company, located in the Bahamas, and Cambridge Services Inc., Kreuzfeld, LTD,Vermoegensverwaltungs-Gesellschaft Zurich LTD. (VGZ) of Switzerland, Mr. Winkler, and Tanja Greilinger. Discovery Advisory Company, Cambridge Services Inc., Kreuzfeld, LTD, VGZ, Mr. Winkler, and Tanja Greilinger are major creditors, having advanced operating capital against issuance by the Company of convertible promissory notes during 2017 and 2016. During the three months ended March 31, 2017, Kreuzfeld, LTD and Discovery Advisory Company advanced an additional $65,000 and $130,000 respectively. At March 31, 2017, $5,056,722 and $1,949,622 of such notes were outstanding and owed to Discovery Advisory Company and Cambridge Services Inc, respectively and $4,666,554, $771,958, $636,725 and $1,130,398 owed to Kreuzfeld, Ltd., VGZ , Mr. Winkler and, Tanja Greilinger respectively.

FAIR VALUE

FAIR VALUE	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE	16. FAIR VALUE Some of the Company’s financial instruments are not measured at fair value on a recurring basis but are recorded at amounts that approximate fair value due to their liquid or short-term nature, such as cash and cash equivalents, receivables and payables. Effective July 1, 2009, the Company adopted ASC 820, Fair Value Measurements and Disclosures Contracts in Entity’s Own Equity Effective July 1, 2009, the Company adopted ASC 820-10-55-23A, Scope Application to Certain Non-Financial Assets and Certain Non-Financial Liabilities Level 1 — quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access as of the measurement date. Financial assets and liabilities utilizing Level 1 inputs include active exchange- traded securities and exchange-based derivatives. Level 2 — inputs other than quoted prices included within Level 1 that are directly observable for the asset or liability or indirectly observable through corroboration with observable market data. Financial assets and liabilities utilizing Level 2 inputs include fixed income securities, non-exchange-based derivatives, mutual funds, and fair-value hedges. Level 3 — unobservable inputs for the asset or liability only used when there is little, if any, market activity for the asset or liability at the measurement date. Financial assets and liabilities utilizing Level 3 inputs include infrequently- traded, non-exchange-based derivatives and commingled investment funds, and are measured using present value pricing models. The company values the conversion liabilities using the Black- Scholes model and the assumptions are updated using independent data such as the risk free rate, volatility and expected life for each valuation date based on changes over time. For the three months ending March 31, 2017 and 2016, the fair value of the embedded conversion liabilities was determined using the Black-Scholes model calculating fair value based on the conversion discount as well as the term and short-term bond rate. During the three months ending March 31, 2017 the following assumptions were used: (1) conversion discounts of 50%; (2) a look back period of 10 days (3) bond rates of 0.46% to 0.75% and (4) volatility range of 75% to 177%. Fluctuation in value is largely based on the change in the daily share price accompanied by the conversion discount. The change in volatility has the greater affect on the conversion liability during each reporting period, as higher volatility levels will yield larger values. The following table reconciles, for the three months ended March 31, 2017, the beginning and ending balances for financial instruments that are recognized at fair value in the consolidated financial statements: Conversion Liability at January 1, 2017 18,889,495 Value of beneficial conversion features of new debentures 542,670 Change in value of beneficial conversion features during period (14,901 ) Conversion Liability at March 31, 2017 $ 19,417,264 The fair value of the conversion features are calculated at the time of issuance and the Company records a conversion liability for the calculated value. The Company recognizes interest expense for the recognition of the conversion liability.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	17. SUBSEQUENT EVENTS During April 2017 and through May 16, 2017 we received $60,000 of working capital from accredited investors, which are covered by convertible promissory notes. On May 16, 2017 Andre Scholz, the company’s President, CEO and CFO passed away. The interim President CEO and CFO is Michael Zaroff effective as of May 18, 2017.

RECENTLY ISSUED AND NEWLY ADOPT

RECENTLY ISSUED AND NEWLY ADOPTED ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
RECENTLY ISSUED AND NEWLY ADOPTED ACCOUNTING PRONOUNCEMENTS	18. RECENTLY ISSUED AND NEWLY ADOPTED ACCOUNTING PRONOUNCEMENTS In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”), which requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. The new guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. In July 2015, the FASB voted to delay the effective date of ASU 2014-09 by one year to the first quarter of 2018 to provide companies sufficient time to implement the standards. Early adoption will be permitted, but not before the first quarter of 2017. Adoption can occur using one of two prescribed transition methods. In March and April 2016, the FASB issued ASU 2016-08, “Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net)” and ASU 2016-10, “Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing” which provide supplemental adoption guidance and clarification to ASC 2014-09. ASU 2016-08 and ASU 2016-10 must be adopted concurrently with the adoption of ASU 2014-09. The Company has evaluated the impact of these new standards and feels that this will not have a material impact. In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation - Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation - Stock Compensation. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after December 15, 2015 and interim periods within those annual periods. Early adoption is permitted. The Company adopted the provisions of this standard, but it did not have a material effect on its results of operations. On August 2014, FASB issued Accounting Standards Update No. 2014-15, Presentation of Financial Statements - Going Concerns (Subtopic 205-40): Disclosures of Uncertainties about an Entity’s Ability to continue as a Going Concern. The amendments require management to assess an entity’s ability to continue as a going concern by incorporating and expanding upon certain principles that are currently in U.S. auditing standards. Specifically, the amendments (1) provide a definition of the term substantial doubt, (2) require an evaluation every reporting period including interim periods, (3) provide principles for considering the mitigating effect of management’s plans, (4) require certain disclosures when substantial doubt is alleviated as a result of consideration of management’s plans, (5) require an express statement and other disclosures when substantial doubt is not alleviated, and (6) require an assessment for a period of one year after the date that the financial statements are issued (or available to be issued). The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. This was adopted by the company for the current period and the period ending December 31,2016. The adoption of ASU 2014-15 does not have a material impact on our financial position or results of operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company were unable to continue as a going concern. In April 2015, the Financial Accounting Standards Board (FASB) issued ASU 2015-05, “Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement.” This ASU provides clarification on whether a cloud computing arrangement includes a software license. If a software license is included, the customer should account for the license consistent with its accounting of other software licenses. If a software license is not included, the arrangement should be accounted for as a service contract. This ASU is effective for annual reporting periods beginning after December 15, 2015, and interim periods within those years. The Company adopted the provisions of this standard, but it did not have a material effect on its results of operations. During February 2016, the FASB issued ASU No. 2016-02, “Leases” (“ASU 2016-02”). The standard requires lessees to recognize a lease liability and a lease asset for all leases, including operating leases, with a term greater than 12 months on its balance sheet. The update also expands the required quantitative and qualitative disclosures surrounding leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of the new standard. In March 2016, FASB issued ASU No. 2016-09, “Improvements to Employee Share-based Payment Accounting” (“ASU 2016-09”). ASU 2016-09 simplifies several aspects of the accounting for employee share-based payment transactions for both public and nonpublic entities, including the accounting for income taxes, forfeitures, and statutory tax withholding requirements, as well as classification in the statement of cash flows. ASU 2016-09 is effective for annual periods beginning after December 15, 2017, and interim periods within annual periods beginning after December 15, 2018. Early adoption is permitted. The Company is currently evaluating the standard and the impact on its consolidated financial statements and footnote disclosures . In August 2016, the FASB issued Accounting Standards Update 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments – a consensus of the FASB Emerging Issues Task Force In April 2015, the FASB issued ASU No. 2015-03, Interest - Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, or ASU No. 2015-03. The amendments of ASU No. 2015-03 were issued to reduce complexity in the balance sheet presentation of debt issuance costs. ASU No. 2015-03 requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. The recognition and measurement guidance for debt issuance costs are not affected by the amendments in this standard. Additionally, in August 2015, the FASB issued ASU No. 2015-15, Interest - Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements, or ASU No. 2015-15, as ASU No. 2015-03 did not specifically address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. ASU No. 2015-15 allows an entity to continue to defer and present debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The guidance in ASU No. 2015-03 and ASU No. 2015-15 is effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The Company adopted this standard for the current period and the year ended December 31, 2016, which did not have a material effect on the Company’s consolidated financial statements. We have reviewed all FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration. Management does not believe there would have been a material effect on the accompanying consolidated financial statements had any other recently issued, but not yet effective, accounting standards been adopted in the current period.

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The condensed balance sheet at December 31, 2016 was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America. The other information in these condensed financial statements is unaudited but, in the opinion of management, reflects all adjustments necessary for a fair presentation of the results for the periods covered. All such adjustments are of a normal recurring nature unless disclosed otherwise. These condensed financial statements, including notes, have been prepared in accordance with the applicable rules of the Securities and Exchange Commission and do not include all of the information and disclosures required by accounting principles generally accepted in the United States of America for complete financial statements. These condensed financial statements should be read in conjunction with the financial statements and additional information as contained in our Annual Report on Form 10-K for the year ended December 31, 2016.
Nature of Organization	Nature of Organization Kiwibox.Com, Inc. (the “Company”) was incorporated as a Delaware corporation on April 19, 1988 under the name Fortunistics, Inc. On November 18, 1998, the Company changed its name to Magnitude Information Systems, Inc. On December 31, 2009, the Company changed its name to Kiwibox.com, Inc. On August 16, 2007 the Company acquired all outstanding shares of Kiwibox Media, Inc. The Company, Magnitude, Inc. and Kiwibox Media Inc. were separate legal entities until December 31, 2009, with Kiwibox Media, Inc. being a wholly owned subsidiary. On December 31, 2009, the two subsidiaries, Magnitude, Inc. and Kiwibox Media, Inc. merged into the Company. On September 30, 2011, Kiwibox.com acquired the German based social network Kwick! Community GmbH & Co. KG (“Kwick”), a wholly-owned subsidiary. On September 24, 2013, Kwick Community GmbH & Co. KG signed an equity purchase agreement to acquire Interscholz Internet Services GmbH and Co KG, a German limited liability company, and all the equity of its general partner, Interscholz Beteiligungs GmbH. As of the balance sheet date, and pursuant to the terms of the contract, since full payment was not made for the purchase price of Interscholz Internet Services GmbH & Co KG, ownership does not transfer to Kwick Community GmbH & Co KG. Full payment must be made for ownership to transfer to Kwick. As of December 31, 2013 only $515,037 of the total purchase price of $1,352,000 was made. On December 9, 2013 the acquisition of Interscholz Internet Services GmbH and Co KG by Kwick was rescinded due to non compliance with the terms of the addendum to the contract, calling for the full purchase price to have been paid. However, Kwick did acquire all the equity of the general partner, Interscholz Beteiligungs GmbH, as full payment was not a requirement for transfer of ownership of that entity. On December 10, 2013, the Company signed an Equity Purchase Agreement with Marcus Winkler to sell to him eighty (80%) percent of the equity of its German subsidiary, KWICK! Community GmbH & Co. KG, a German limited liability company, and Kwick! Beteiligungs GmbH, its general partner (collectively, “Kwick”). The sale was approved on December 18, 2013. Due to the fact that the parent company ceased to have a controlling financial interest in Kwick, the subsidiary was deconsolidated from that date forward. On December 30, 2013 a total of 15% of the remaining 20% of the equity of Kwick was transferred to the Chief Executive Officer of Kwick (the “Kwick CEO”), in consideration for the Kwick CEO pledging to the bank 5,000 Euros as collateral, on behalf of Kiwibox, for bank overdrafts incurred by “Kwick’s” wholly-owned subsidiary Interscholz Beteiligungs GmbH, as general partner (managing partner) for Interscholz Internet Services GmbH & Co KG; as it is the duty of the general/managing partner to secure liquidity for the partnership. Since Kiwibox owned 20% of Kwick they were required, under German law, as managing partner of Interscholz Beteiligungs GmbH to secure liquidity for Interscholz Internet Services GmbH & Co KG. Therefore, 15% of Kiwibox’s 20% of Kwick was given to the Kwick CEO in exchange for the CEO pledging the necessary collateral. In addition to the collateral given by the Kwick CEO, as new 15% shareholder of Kwick, the Kwick CEO also agreed to keep the Interscholz Beteiligungs GmbH business going. This transfer was unanimously approved with written consent of the Board of Directors. Since the fair value of Kiwibox’s interest in Kwick is zero, this transaction had no material impact on the financial statements.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company accounts for cash and other highly liquid investments with original maturities of three months or less as cash and cash equivalents.
Depreciation and Amortization	Depreciation and Amortization Property and equipment are recorded at cost. Depreciation on equipment, furniture and fixtures and leasehold improvements is computed on the straight-line method over the estimated useful lives of such assets between 3-10 years, or lease term for leasehold improvements, if for a shorter period. Maintenance and repairs are charged to operations as incurred. Software costs are amortized using the straight line method and amortized over their estimated useful lives. Amortization begins when the related software is ready for its intended use in accordance with Accounting Standards Codification (“ASC”) 350-40, Internal-Use Software, Subsequent Measurement.
Advertising Costs	Advertising Costs Advertising costs are charged to operations when incurred. Advertising expense was $4,000 and $1,500 for the three months ended March 31, 2017 and 2016, respectively.
Evaluation of Long Lived Assets	Evaluation of Long Lived Assets Long-lived assets are assessed for recoverability on an ongoing basis. In evaluating the fair value and future benefits of long-lived assets, their carrying value would be reduced by the excess, if any, of the long-lived asset over management’s estimate of the anticipated undiscounted future net cash flows of the related long-lived asset. Any impairment of the Company’s internally-developed software is recognized and measured in accordance with the provisions of ASC 360-10-35, Intangibles-Goodwill and Other, Internal-Use Software, Subsequent Measurement, a. Internal-use computer software is not expected to provide substantive service potential. b. A significant change occurs in the extent or manner in which the software is used or is expected to be used. c. A significant change is made or will be made to the software program. d. Costs of developing or modifying internal-use computer software significantly exceed the amount originally expected to develop or modify the software.
Fair Value Measurements	Fair Value Measurements The Company adopted the provisions of ASC 820, Fair Value Measurements and Disclosures Contracts in Entity’s Own Equity
Securities Issued for Services	Securities Issued for Services The Company accounts for stock, stock options and stock warrants issued for services and compensation by employees under the fair value method. For non-employees, the fair market value of the Company’s stock on the date of stock issuance or option/grant is used. The Company has determined the fair market value of the warrants/options issued under the Black-Scholes Pricing Model. The Company has adopted the provisions of ASC 718, “Compensation – Stock Compensation”, which establishes accounting for equity instruments exchanged for employee services. Under the provisions of ASC 718, share-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the employee's requisite service period (generally the vesting period of the equity grant).
Reclassification of certain securities under ASC 815-15	Reclassification of Certain Securities Under ASC 815-15 Pursuant to ASC 815-15, “Contracts in Entity’s own Equity”, if a company has more than one contract subject to this Issue, and partial reclassification is required, there may be different methods that could be used to determine which contracts, or portions of contracts, should be reclassified. The Company's method for reclassification of such contracts is reclassification of contracts with the latest maturity date first.
Capitalization of Software /Website development costs	Capitalization of Software /Website development costs The Company capitalizes outside-contracted development work in accordance with the guidelines published under ASC 350-50, “Website Development Costs”. Under ASC 350-50, costs incurred during the planning stage are expensed, while costs relating to software used to operate a web site or for developing initial graphics should be accounted for under ASC 350-50, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use Fees incurred for web site hosting, which involve the payment of a specified, periodic fee to an Internet service provider in return for hosting the web site on its server(s) connected to the Internet, are expensed over the period of benefit, and included in cost of sales in the accompanying financial statements. A total of $0 and $0 was capitalized for web-site development work during the three months ended March 31, 2017 and 2016, respectively.
Income Taxes	Income Taxes The Company provides for income taxes based on enacted tax law and statutory tax rates at which items of income and expenses are expected to be settled in the Company’s income tax return. Certain items of revenue and expense are reported for Federal income tax purposes in different periods than for financial reporting purposes, thereby resulting in deferred income taxes. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. The Company has incurred net operating losses for financial-reporting and tax-reporting purposes. Accordingly, for Federal and state income tax purposes, the benefit for income taxes has been offset entirely by a valuation allowance against the related federal and state deferred tax asset.
Net Loss Per Share	Net Loss Per Share Net loss per share, in accordance with the provisions of ASC 260, “Earnings Per Share” is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the period. Common Stock equivalents have not been included in this computation since the effect would be anti-dilutive. Such common stock equivalents totaled 220,002,714 common shares at March 31, 2017, comprised of 4,000,000 shares issuable upon exercise of stock purchase warrants, 3,500,000 shares issuable upon exercise of stock options, 729,537 shares exercisable upon conversion of convertible preferred shares, and 211,773,177 shares potentially issuable upon conversion of convertible debt. Such debt and the related accrued interest, is presently convertible at the option of five holders at a conversion price of 50% of the ten day trailing market price and one holder at a fixed conversion price of $0.001.. The total principal due under these notes of $14,212,019 would yield in excess of 43 billion shares if fully converted, however, the respective notes, all of which were issued to these four investors, carry a stipulation whereby the number of all shares issued pursuant to a conversion, may in the aggregate not exceed a number that would increase the total share holdings beneficially owned by such investor to a level above 9.99%. At the end of the year, this clause limits any conversion to the aforementioned number of shares. All of the aforementioned conversions or exercises, as the case may be, are at the option of the holders.
Revenue Recognition	Revenue Recognition The Company’s revenue is derived from advertising on the Kiwibox.Com or, formerly, Kwick websites. Most contracts require the Company to deliver the customer impressions, click-throughs or new customers, or some combination thereof. Accordingly, advertising revenue is estimated and recognized for the period in which customer impressions, click through or new customers are delivered. Licensing or hosting revenue consists of an annual contract with clients to provide web-site hosting and assistance.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

PREPAID EXPENSES (Tables)

PREPAID EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2017
Prepaid Expenses [Abstract]
Prepaid Expenses	March 31, 2017 December 31, 2016 Consulting fees $ 165,000 $ 220,000 Business insurance — 182 $ 165,000 $ 220,182

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property and Equipment	March 31, 2017 December 31, 2016 Furniture $ 15,040 $ 15,040 Leasehold Improvements 24,130 24,130 Equipment 81,685 81,685 120,855 120,855 Less accumulated depreciation 117,278 116,530 Total $ 3,577 $ 4,325

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Consisted of Software for Website Development Costs	December 31, 2016 Website development costs $ 254,264 Less accumulated amortization 254,264 Total $ 0

ACCRUED EXPENSES (Tables)

ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
Accrued Expenses	March 31, 2017 December 31, 2016 Accrued interest $ 6,119,689 $ 5,772,224 Accrued payroll, payroll taxes and commissions 24,145 25,586 Accrued professional fees 99,817 99,197 Accrued rent/deferred rent obligation 7,937 8,787 Miscellaneous accruals 23,935 23,935 Total $ 6,275,523 $ 5,929,729

OBLIGATIONS TO BE SETTLED IN 29

OBLIGATIONS TO BE SETTLED IN STOCK (Tables)	3 Months Ended
	Mar. 31, 2017
Other Liabilities Disclosure [Abstract]
Obligations to be Settled in Stock	March 31, 2017 December 31, 2016 Obligation for warrants granted for compensation $ 100,000 $ 100,000 600,000 common shares issuable to a consultant who was a director of the company, for services rendered. 36,000 36,000 1,500,000 (2017) and 1,200,000 (2016) common shares, and 2,900,000 (2017) and 2,900,000 (2016) stock options issuable to two officers of the Company pursuant to their respective employment Agreements 58,328 58,057 8,600,000 (2016) and 8,600,000 (2016) stock options issuable to one director who also serves as the Company’s general counsel 85,140 85,140 1,000,000 warrants granted in the Pixunity.de asset purchase 10,000 10,000 $ 289,468 $ 289,198

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Borrowings under Short Term Loan Agreements	On December 4, 1996, the company (formerly Magnitude, Inc.) repurchased 500,000 shares of its common stock and retired same against issuance of a promissory note maturing twelve months thereafter accruing interest at 5% per annum and due December 4, 1998. This note is overdue as of September 30, 2005 and no demand for payment has been made. $ 75,000 Total $ 75,000

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2017
Notes Payable [Abstract]
Notes Payable	March 31, 2017 December 31, 2016 Balance of non-converted notes outstanding. Attempts to locate the holder of this note, to settle this liability, have been unsuccessful. $ 25,000 $ 25,000 From September 2008 through March 2017 seven creditors loaned the Company funds under the terms of the convertible notes issued, as modified in March 2009 and July 2010 and April 2011 and August 2012(see Note 13).On November 25, 2016, the Company issued a Class A Senior Convertible Revolving Promissory Note (“Class A Note”) to Marcus Winkler in the amount of $636,725 consolidating the series of loans (and related accrued interest) made to the company since February 2011 and including all advances made during the current year. On February, 27, 2017 a class AA Senior Secured Convertible Revolving Promissory Note with a principal amount of $1,130,398 was assigned from Cambridge Services, Inc to Tanja Greilinger. Each of these promissory notes is due on demand, and accrues interest at the rate of 10%, per annum. The conversion features applicable to the other creditors’ notes do not apply to Mr. Winkler’s notes as his notes have a fixed conversion price of $0.001. 14,212,019 14,017,019 Total $ 14,237,019 $ 14,042,019

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2017
Long-term Debt, Unclassified [Abstract]
Components Of Long-term debt	Discounted present value of a non-interest bearing $70,000 settlement with a former investor of Magnitude, Inc. to be paid in 24 equal monthly payments commencing July 1, 1997. The imputed interest rate used to discount the note is 8% per annum. This obligation is in default. $ 33,529 Total 33,529 Less current maturities 33,529 Long-term debt, net of current maturities $ —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Operating Lease Commitments	2017 38,202 2018 47,847

FAIR VALUE (Tables)

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Reconciliation of Financial Instruments that are Recognized at Fair Value in Consolidated Financial Statements	Conversion Liability at January 1, 2017 18,889,495 Value of beneficial conversion features of new debentures 542,670 Change in value of beneficial conversion features during period (14,901 ) Conversion Liability at March 31, 2017 $ 19,417,264

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2013	Dec. 31, 2016	Dec. 30, 2013	Dec. 10, 2013
Summary Of Significant Accounting Policies [Line Items]
Entity Incorporation, Date of Incorporation	Apr. 19, 1988
Entity Information, Date To Change Former Legal Or Registered Name	Dec. 31, 2009
Business Acquisition Cost Acquired Entity Cash Paid			$ 515,037
Business Acquisition Cost Acquired Entity Purchase Price			$ 1,352,000
Advertising expense	$ 4,000	$ 1,500
Capitalized for website development	$ 0	$ 0
Common equivalents, dilutive potential common shares	220,002,714
Shares issuable upon exercise of stock purchase warrants	4,000,000
Shares issuable upon exercise of stock options	3,500,000
Shares exercisable upon conversion of convertible preferred shares	729,537
Shares issuable upon conversion of convertible debt	211,773,177
Debt instrument, convertible, terms of conversion feature	Such debt and the related accrued interest, is presently convertible at the option of five holders at a conversion price of 50% of the ten day trailing market price and one holder at a fixed conversion price of $0.001.. The total principal due under these notes of $14,212,019 would yield in excess of 43 billion shares if fully converted, however, the respective notes, all of which were issued to these four investors, carry a stipulation whereby the number of all shares issued pursuant to a conversion, may in the aggregate not exceed a number that would increase the total share holdings beneficially owned by such investor to a level above 9.99%. At the end of the year, this clause limits any conversion to the aforementioned number of shares. All of the aforementioned conversions or exercises, as the case may be, are at the option of the holders.
Shares issuable upon conversion of convertible debt conversion price, as percentage of the average closing price preceding 10 days	50.00%			50.00%
Percentage of ownership interest of investors	9.99%			9.99%
Kwick
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage	20.00%				15.00%
Kwick CEO
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage					15.00%
Germany | Subsidiary
Summary Of Significant Accounting Policies [Line Items]
Equity Method Investment, Ownership Percentage						80.00%

Concentrations of Business an36

Concentrations of Business and Credit Risk (Details Narrative)	3 Months Ended
	Mar. 31, 2017USD ($)
Disclosure Concentration Of Business and Credit Risk Additional Information [Abstract]
Cash, FDIC insurance limit	$ 250,000

Prepaid Expenses (Detail)

Prepaid Expenses (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Disclosure Prepaid Expenses [Abstract]
Consulting fees	$ 165,000	$ 220,000
Business insurance		182
Total Prepaid Expenses	$ 165,000	$ 220,182

Component of Property and Equip

Component of Property and Equipment (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property Plant And Equipment	$ 120,855	$ 120,855
Less accumulated depreciation	117,278	116,530
Total	3,577	4,325
Furniture
Property, Plant and Equipment [Line Items]
Property Plant And Equipment	15,040	15,040
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property Plant And Equipment	24,130	24,130
Equipment
Property, Plant and Equipment [Line Items]
Property Plant And Equipment	$ 81,685	$ 81,685

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Disclosure Property and Equipment Additional Information [Abstract]
Depreciation expense	$ 748	$ 450

Intangible Assets Consisted of

Intangible Assets Consisted of Software for Website Development Costs (Detail)	Dec. 31, 2016USD ($)
Intangible Assets Consisted Of Software For Website Development Costs Detail
Website development costs	$ 254,264
Less accumulated amortization	254,264
Total	$ 0

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Disclosure Intangible Assets Additional Information [Abstract]
Amortization expense	$ 0	$ 0

Investment in Unconsolidated 42

Investment in Unconsolidated Subsidiary (Details Narrative)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Jun. 22, 2015USD ($)	Dec. 30, 2013	Dec. 10, 2013EUR (€)
Investment In Unconsolidated Subsidiary [Line Items]
Carrying value of cost method investment	$ 0	$ 0
Kreuzfeld Ltd [Member] | Senior Class Notes
Investment In Unconsolidated Subsidiary [Line Items]
Promissory Note	665,425,800
Mr. Winkler | Senior Class Notes
Investment In Unconsolidated Subsidiary [Line Items]
Promissory Note	$ 31,176,500
Ulrich Schuerch | Senior Class Notes
Investment In Unconsolidated Subsidiary [Line Items]
Promissory Note			$ 34,000,000
Kwick
Investment In Unconsolidated Subsidiary [Line Items]
Equity method investment ownership percentage	20.00%			15.00%
Germany | Subsidiary
Investment In Unconsolidated Subsidiary [Line Items]
Equity method investment ownership percentage					80.00%
Payment to purchase of equity subsidiary | €					€ 3,600,000

Accrued Expenses (Detail)

Accrued Expenses (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Disclosure Accounts Payable and Accrued Expenses [Abstract]
Accrued interest	$ 6,119,689	$ 5,772,224
Accrued payroll, payroll taxes and commissions	24,145	25,586
Accrued professional fees	99,817	99,197
Accrued rent/deferred rent obligation	7,937	8,787
Miscellaneous accruals	23,935	23,935
Total	$ 6,275,523	$ 5,929,729

Obligations to be Settled in 44

Obligations to be Settled in Stock (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Short-term Debt [Line Items]
Obligations to be settled in stock	$ 289,468	$ 289,198
Employment Agreement | Former Director
Short-term Debt [Line Items]
Obligations to be settled in stock	58,328	58,057
Services | Former Director
Short-term Debt [Line Items]
Obligations to be settled in stock	36,000	36,000
Consulting Services | Chief Executive Officer
Short-term Debt [Line Items]
Obligations to be settled in stock	85,140	85,140
Warrant [Member]
Short-term Debt [Line Items]
Obligations to be settled in stock	100,000	100,000
Warrant [Member] | Pixunity Dot De
Short-term Debt [Line Items]
Obligations to be settled in stock	$ 10,000	$ 10,000

Obligations to be Settled in 45

Obligations to be Settled in Stock (Detail) (Parenthetical) - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Director
Stock options issuable	8,600,000	8,600,000
Services | Former Director
Common shares issuable, for services rendered	600,000	600,000
Employment Agreement | Former Director
Common shares issuable, for services rendered			1,200,000
Employement Agreements | Former Director
Common stock issuable	1,500,000	1,200,000
Stock options issuable	2,900,000	2,900,000
Warrant [Member] | Pixunity Dot De
Warrants granted on Pixunity.de asset Purchase	1,000,000	1,000,000

Borrowings under Short Term Loa

Borrowings under Short Term Loan Agreements (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Disclosure Borrowings Under Short Term Loan Agreements [Abstract]
On December 4, 1996, The company (Formerly Magnitude, Inc.) repurchased 500,000 shares of its common stock and retired same against issuance of a promissory note maturing twelve months thereafter accruing interest at 5% per annum and due December 4, 1998. This note is overdue as of September 30, 2005 and no demand for payment has been made.	$ 75,000	$ 75,000
Total	$ 75,000	$ 75,000

Borrowings under Short Term L47

Borrowings under Short Term Loan Agreements (Detail) (Parenthetical)	1 Months Ended
	Dec. 04, 1996shares
Disclosure Borrowings Under Short Term Loan Agreements [Abstract]
Common stock repurchased and retired against issuance of promissory note	500,000
Debt maturity date	Dec. 4, 1998
Accruing interest per annum	5.00%

Component of Note Payable (Deta

Component of Note Payable (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Convertible note payable-other	$ 14,212,019	$ 14,017,019
Total	14,237,019	14,042,019
Demand Notes | All Other
Debt Instrument [Line Items]
Notes and loans payable	$ 25,000	$ 25,000

Component of Note Payable (De49

Component of Note Payable (Detail) (Parenthetical) - USD ($)	Mar. 31, 2017	Feb. 27, 2017	Nov. 25, 2016	Aug. 01, 2011	Jul. 27, 2010	Dec. 04, 1996
Debt instrument interest rate						5.00%
Mr. Winkler | Senior Class Notes
Notes and loans payable	$ 636,725
Debt instrument interest rate			10.00%
Cambridge Service Inc | Senior Class Notes
Notes and loans payable		$ 1,130,398
Debt instrument interest rate		10.00%		10.00%	10.00%

Components of Long-Term Debt (D

Components of Long-Term Debt (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Disclosure Components Of Long Term Debt [Abstract]
Discounted present value of a non-interest bearing $70,000 settlement with a former investor of Magnitude, Inc. to be paid in 24 equal monthly payments commencing July 1, 1997. The imputed interest rate used to discount the note is 8% per annum. This obligation is in default.	$ 33,529	$ 33,529
Total	33,529	33,529
Less current maturities	33,529	33,529
Long-term debt, net of current maturities

Components of Long-Term Debt 51

Components of Long-Term Debt (Detail) (Parenthetical)	3 Months Ended	12 Months Ended
	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Disclosure Components Of Long Term Debt [Abstract]
Non-interest bearing obligation	$ 70,000	$ 70,000
Debt instrument, number of periodic payment	24	24
Debt instrument, frequency of periodic payment	monthly	monthly
Debt instrument, date of first required payment	Jul. 1, 1997	Jul. 1, 1997
Imputed interest rate used to discount the note	8.00%	8.00%

Derivative Conversion Features

Derivative Conversion Features (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2017	Feb. 27, 2017	Dec. 31, 2016	Nov. 25, 2016	Aug. 01, 2012	Sep. 16, 2011	Aug. 01, 2011	Sep. 30, 2010	Jul. 27, 2010	Dec. 04, 1996
Derivative [Line Items]
Accrued interest rate per annum										5.00%
Shares issuable upon conversion of convertible debt conversion price, as percentage of the average closing price preceding 10 days	50.00%		50.00%
Percentage of ownership interest of investors	9.99%		9.99%
Value of derivative conversion feature	$ 2,392,694
Derivative conversion feature, Black-Scholes valuation model	542,670
Fair value of derivative conversion feature	19,417,264
Change in value of beneficial conversion features during period	14,901
Cambridge Service Inc
Derivative [Line Items]
Original principal amount, now cancelled	1,303,996
Convertible promissory notes, outstanding	3,114,551		$ 4,347,340
Cambridge Service Inc | Senior Class Notes
Derivative [Line Items]
Convertible promissory notes									$ 683,996
Accrued interest rate per annum		10.00%					10.00%		10.00%
Shares issuable upon conversion of convertible debt conversion price, as percentage of the average closing price preceding 10 days									50.00%
Line of credit facility, maximum borrowing capacity							$ 2,000,000
Discover Advisory Company
Derivative [Line Items]
Accrued interest rate per annum					10.00%
Line of credit facility, maximum borrowing capacity					$ 5,000,000
Discover Advisory Company | Senior Class Notes
Derivative [Line Items]
Convertible promissory notes									$ 1,160,984
Accrued interest rate per annum									10.00%
Mr. Winkler | Senior Class Notes
Derivative [Line Items]
Convertible promissory notes				$ 636,725
Accrued interest rate per annum				10.00%
Convertible promissory notes, outstanding	868,661		852,961
Discovery Advisory Company
Derivative [Line Items]
Original principal amount, now cancelled	1,080,984
Convertible promissory notes, outstanding	7,113,698		6,860,911
Kreuzfeld Ltd [Member]
Derivative [Line Items]
Accrued interest rate per annum						10.00%
Line of credit facility, maximum borrowing capacity						$ 5,000,000
Kreuzfeld Ltd [Member] | Senior Class Notes
Derivative [Line Items]
Original principal amount, now cancelled	2,000,000
Convertible promissory notes, outstanding	6,654,258		6,475,261
Greilinger
Derivative [Line Items]
Convertible promissory notes, outstanding	$ 1,308,734
Greilinger | Senior Class Notes
Derivative [Line Items]
Convertible promissory notes		$ 1,130,398
Accrued interest rate per annum		10.00%
Vermoegensverwaltungs Gesellschaft Zurich Ltd | Senior Class Notes
Derivative [Line Items]
Line of credit facility, maximum borrowing capacity								$ 2,000,000
Vgz
Derivative [Line Items]
Accrued interest rate per annum	10.00%
Original principal amount, now cancelled	$ 2,000,000
Convertible promissory notes, outstanding	$ 1,205,781		$ 1,186,746

Operating Lease Commitments (De

Operating Lease Commitments (Detail)	Mar. 31, 2017USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 38,202
2,018	$ 47,847

Commitments and Contingencies54

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies Disclosure [Line Items]
Lease and rent expenses	$ 22,464	$ 18,400
Operating lease term		5 years
Prepaid consulting fees			$ 220,000	$ 220,000
Shares granted	300,000	300,000
Monthly Payment
Commitments and Contingencies Disclosure [Line Items]
Minimum monthly rentals	$ 3,833
Tenants share of utility/cam/property tax charges	291
Monthly Payment | Agreement One
Commitments and Contingencies Disclosure [Line Items]
Lease and rent expenses	2,775
Monthly Payment | Agreement Two
Commitments and Contingencies Disclosure [Line Items]
Lease and rent expenses	$ 3,154

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2014	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Prepaid consulting fees					$ 220,000	$ 220,000
Discovery Advisory Company
Related Party Transaction [Line Items]
Owed to related party	$ 5,056,722
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	10.00%		10.00%
Advancement from related party	$ 130,000
Kreuzfeld Ltd [Member]
Related Party Transaction [Line Items]
Owed to related party	4,666,554
Advancement from related party	65,000
Cambridge Service Inc
Related Party Transaction [Line Items]
Owed to related party	1,949,622
Vgz
Related Party Transaction [Line Items]
Owed to related party		$ 771,958
Mr. Winkler
Related Party Transaction [Line Items]
Owed to related party	636,725
Greilinger
Related Party Transaction [Line Items]
Owed to related party	1,130,398
Kwick
Related Party Transaction [Line Items]
Advertising Agreement	2,785
Accounts Receivable, related parties	66,500
Loan to subsidiary	21,524
Owed to related party	21,524
Legal Services
Related Party Transaction [Line Items]
Legal fees	$ 1,997	$ 15,375
Share-based compensation arrangement by share-based payment award, options, grants in period per month	0	300,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value		$ 2,970
Website Development, Technology Services
Related Party Transaction [Line Items]
Share-based compensation arrangement by share-based payment award, options, grants in period per month	100,000	100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value				$ 270	300
Website Development Related Services	$ 108,751	$ 117,445
Prepaid consulting fees					$ 220,000

Reconciliation of Financial Ins

Reconciliation of Financial Instruments that are Recognized at Fair Value in Consolidated Financial Statements (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Disclosure Reconciliation Of Financial Instruments That Are Recognized At Fair Value In Consolidated Financial Statements [Abstract]
Conversion Liability	$ 19,417,264	$ 18,889,495
Value of beneficial conversion features of new debentures	542,670
Change in value of beneficial conversion features during period	$ (14,901)

Fair Value (Details Narrative)

Fair Value (Details Narrative)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Conversion discounts	0.50	0.50
Look back period	10 days	10 days
Minimum
Bond rates		0.46%
Volatility		75.00%
Maximum
Bond rates		0.75%
Volatility		177.00%

Subsequent Events (Detail)

Subsequent Events (Detail)	2 Months Ended
	May 16, 2017USD ($)
Subsequent Events [Abstract]
Working capital	$ 60,000