DarkPulse (DPLS) 10-Q 14 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 12, 2014
SUPPLEMENTAL DISCLOSURES	'	'
Entity Registrant Name	'KLEVER MARKETING INC	'
Entity Central Index Key	'0000866439	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	53,191,043
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2014	Dec. 31, 2013
CURRENT ASSETS	'	'
Cash	$14,267	$51,654
Total Current Assets	14,267	51,654
Capitalized software development and licenses	494,140	422,330
Office equipment	3,350	3,350
Less accumulated depreciation	-2,158	-915
Total Fixed Assets	495,332	424,765
OTHER ASSETS	'	'
Intangibles, net	81,330	86,898
Total Other Assets	81,330	86,898
TOTAL ASSETS	590,929	563,317
CURRENT LIABILITIES	'	'
Accounts payable	314,586	304,669
Accrued liabilities	162,546	65,724
Preferred stock dividends	68,308	0
Related party notes payable	3,500	0
Total Current Liabilities	548,940	370,393
Total Liabilities	548,940	370,393
STOCKHOLDERS' EQUITY	'	'
Common stock (par value $0.01), 250,000,000 shares authorized, 52,441,043 and 51,693,124 shares issued and outstanding, at September 30, 2014 and December 31, 2013, respectively.	524,410	516,931
Treasury stock, 100,000 shares at September 30, 2014 and December 31, 2013	-1,000	-1,000
Paid in capital in excess of par value	17,844,080	17,880,371
Retained deficit	-18,329,350	-18,207,227
Total Stockholders' Equity	41,989	192,924
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	590,929	563,317
Preferred Class A	'	'
STOCKHOLDERS' EQUITY	'	'
Convertible preferred stock	1,245	1,245
Preferred Class B	'	'
STOCKHOLDERS' EQUITY	'	'
Convertible preferred stock	944	944
Preferred Class C	'	'
STOCKHOLDERS' EQUITY	'	'
Convertible preferred stock	$1,660	$1,660

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Convertible preferred stock - shares authorized	2,000,000	2,000,000
Convertible preferred stock - shares outstanding	384,869	384,869
Common stock par value	$0.01	$0.01
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	52,441,043	51,693,124
Common stock, shares outstanding	52,441,043	51,693,124
Treasury stock shares	100,000	100,000
Preferred Class A	'	'
Convertible preferred stock - par value	$0.01	$0.01
Convertible preferred stock - shares authorized	150,000	150,000
Convertible preferred stock - shares issued	124,531	124,531
Convertible preferred stock - shares outstanding	124,531	124,531
Convertible preferred stock - liquidation preference	$3,306,604	$3,306,604
Preferred Class B	'	'
Convertible preferred stock - par value	$0.01	$0.01
Convertible preferred stock - shares authorized	125,000	125,000
Convertible preferred stock - shares issued	94,383	94,383
Convertible preferred stock - shares outstanding	94,383	94,383
Convertible preferred stock - liquidation preference	1,638,609	1,638,609
Preferred Class C	'	'
Convertible preferred stock - par value	$0.01	$0.01
Convertible preferred stock - shares authorized	200,000	200,000
Convertible preferred stock - shares issued	165,955	165,955
Convertible preferred stock - shares outstanding	165,955	165,955
Convertible preferred stock - liquidation preference	$1,118,583	$1,118,583

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
OPERATING EXPENSES	'	'	'	'
General and administrative	$72,516	$86,429	$207,128	$266,420
Research and development	1,981	837	6,077	7,462
Total Operating Expenses	74,497	87,266	213,205	273,882
OTHER INCOME (EXPENSE)	'	'	'	'
Interest expense	0	0	0	-16,626
Forgiveness of debt	0	0	10,609	818,708
Gain (loss) on sale of assets	0	0	0	-325
Litigation settlements	7,150	35,360	81,400	35,360
Total Other Income (Expense)	7,150	35,360	92,009	837,117
NET INCOME (LOSS) BEFORE INCOME TAXES	-67,347	-51,906	-121,196	563,235
INCOME TAXES	-268	-274	-927	-821
NET INCOME (LOSS)	($67,615)	($52,180)	($122,123)	$562,414
BASIC EARNINGS PER COMMON SHARE	$0	$0	$0	$0.01
FULLY DILUTED INCOME (LOSS) PER COMMON SHARE	$0	$0	$0	$0.01
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC	52,376,238	50,627,091	52,123,264	49,104,938
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - FULLY DILUTED	52,346,890	50,627,091	52,123,264	71,577,660

Statement_of_Stockholders_Equi

Statement of Stockholders' Equity (USD $)	Preferred Stock	Common Stock	Treasury Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Beginning balance, amount at Dec. 31, 2013	$3,849	$516,931	($1,000)	$17,880,371	($18,207,227)	$192,924
Beginning balance, shares at Dec. 31, 2013	384,869	51,693,124	'	'	'	'
Common stock issued for cash, shares	'	600,000	'	'	'	'
Common stock issued for cash, amount	'	6,000	'	25,000	'	'
Common stock issued for capitalized software, shares issued	'	147,919	'	'	'	'
Common stock issued for capitalized software, amount	'	1,479	'	7,017	'	'
Accrual for preferred stock dividend	'	'	'	-68,308	'	-68,308
Net loss	'	'	'	'	-122,123	-122,123
Ending balance, amount at Sep. 30, 2014	$3,849	$524,410	($1,000)	$17,844,080	($18,329,350)	$41,989
Ending balance, shares at Sep. 30, 2014	384,869	52,441,043	'	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income (loss)	($122,123)	$562,414
Adjustments to reconcile net income (loss) to net cash used by operating activities:	'	'
Stock issued for general and administrative	0	6,250
(Gain) loss on sale/disposal of assets	0	325
Depreciation and amortization	17,442	11,411
Debt forgiveness	-10,609	-818,708
Services contributed by officers	0	81,000
Changes in operating assets and liabilities:	'	'
Increase in accounts payable	20,526	23,036
Increase (decrease) in accrued liabilities	96,822	-1,652
Net Cash Provided by (Used by) Operating Activities	2,058	-135,924
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Acquisition of equipment	0	-1,809
Capitalized software development costs	-63,314	-40,750
Intellectual property development costs	-10,631	-35,555
Net Cash Used by Investing Activities	-73,945	-78,114
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from capital stock issued	31,000	316,500
Proceeds from related party loans	3,500	13,450
Repayments on related party loans	0	-17,500
Net Cash Provided by Financing Activities	34,500	312,450
NET INCREASE (DECREASE) IN CASH	-37,387	98,412
CASH AT BEGINNING OF PERIOD	51,654	3,055
CASH AT END OF PERIOD	14,267	101,467
Cash Paid For:	'	'
Interest	0	0
Income taxes	104	100
Non-Cash Transactions from Investing and Financing Activities:	'	'
Common stock issued to pay accounts payable	0	11,339
Common stock issued for capitalized software development	8,496	63,000
Common stock issued to pay accrued liabilities	0	7,500
Accrued compensation forgiven by officers	0	404,250
Accrual for preferred stock dividends payable with preferred shares	68,308	32,269
Preferred stock issued to pay dividends	$0	$77,798

1_BASIS_OF_FINANCIAL_STATEMENT

1. BASIS OF FINANCIAL STATEMENT PRESENTATION	9 Months Ended
	Sep. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NOTE 1 - BASIS OF FINANCIAL STATEMENT PRESENTATION	'
	The accompanying unaudited financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) have been condensed or omitted in accordance with such rules and regulations.  The information furnished in the interim condensed financial statements includes normal recurring adjustments and reflects all adjustments, which, in the opinion of management, are necessary for a fair presentation of such financial statements.  Although management believes the disclosures and information presented are adequate to make the information not misleading, it is suggested that these interim condensed financial statements be read in conjunction with the Company's audited financial statements and notes thereto included in its December 31, 2013 Annual Report on Form 10-K.  Operating results for the nine months ended September 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	Klever Marketing, Inc. (the “Company”) was created to develop, market and distribute an electronic shopping cart device for in-store advertising, promotion and media content and retail shopper services and has not commenced its planned principal operations. The Company’s activities since inception have consisted principally of developing various applications of its electronic shopping cart concept including its mobile application for smart phones which the Company is currently testing in retail supermarkets, obtaining patents and trademarks related to its technology, and raising capital. The Company’s activities are subject to significant risks and uncertainties including failing to secure additional funding needed to finalize development of the Company’s technology and to commercialize its product in a profitable manner.

2_SIGNIFICANT_ACCOUNTING_POLIC

2. SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	'
	Earnings Per Common Share
	The computations of basic and fully diluted earnings per share of common stock are based on the weighted average number of common shares outstanding during the period of the financial statements, plus the common stock equivalents which would arise from the exercise of stock options and warrants outstanding during the period, or the exercise of convertible preferred stock. For the periods where the Company incurred a net loss, common stock equivalents related to the conversion of preferred rights have not been included in the calculation of diluted earnings per share because they are anti-dilutive.
	Following is a reconciliation of the income (loss) per share for the three and nine months ended September 30, 2014 and 2013, respectively:
		Three Months Ending September 30,						Nine Months Ending September 30,
		2014			2013			2014			2013
	Numerator:
	Income (loss) before extraordinary items	$	(67,615	)	$	(52,180	)	$	(122,123	)	$	562,414
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(67,615	)	$	(52,180	)	$	(122,123	)	$	562,414
	Denominator:
	Weighted-average common shares outstanding
	Basic		52,376,238			50,627,091			52,123,264			49,104,938
	Conversion of preferred rights		–			–			–			22,472,722
	Diluted		52,376,238			50,627,091			52,123,264			71,577,660
	Income (loss) per share
	Basic
	Income (loss) before extraordinary items	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Diluted
	Income (loss) before extraordinary items	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Capitalized Software Development
	The Company capitalizes software development costs incurred from the time technological feasibility has been obtained until the product is generally released to customers. The Company achieved technological feasibility with regard to its mobile phone technology during the fourth quarter of 2010. The Company had $494,140 and $422,330 of capitalized software development costs as of September 30, 2014 and December 31, 2013, respectively.
	Income Taxes
	The Company accounts for income taxes pursuant to ASC 740, Income Taxes (“ASC 740”). Under this accounting standard, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. Given the Company’s history of losses, the Company maintains a full valuation allowance with respect to any deferred tax assets.
	ASC 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the uncertain tax position to determine the amount to recognize in the financial statements. Our uncertain tax positions relate to certain state tax issues for which we have recorded an estimated current liability for in the accompanying financial statements at September 30, 2014 and December 31, 2013. There has been no significant change in the unrecognized tax benefit through September 30, 2014 except for accruing additional interest and penalties. The Company recognizes interest and penalties related to uncertain tax positions as a component of the income tax provision. The Company has not identified any uncertain tax positions for which it is reasonably possible that the total amount of liability for unrecognized tax positions will significantly increase or decrease within the next 12 months.
	The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
	The Company files income tax returns in the U.S. federal and Utah jurisdictions. Tax years 2010 to current remain open to examination by U.S. federal and state tax authorities.
	From inception through September 30, 2014, the Company has incurred net losses and, therefore, had no federal income tax liability. To date, the Company has incurred the statutory minimum tax liability for state taxes and has accrued for its uncertain state tax position described above. The net deferred tax asset generated by the loss carry-forwards has been fully reserved. The cumulative federal net operating loss carry-forward is approximately $15.5 million as of September 30, 2014, and will expire in the years 2018 through 2034. The cumulative state net operating loss carry-forward is approximately $4.9 million as of September 30, 2014, and will expire in the years 2017 through 2029.
	Research and Development
	The Company continues to develop its technology which facilitates the use of in-store advertising and coupon services through various technologies. As time and technology have progressed, the system being developed by the Company comprises mobile and other state of the art technology that facilitates retailers and package good companies to provide "product specific" point-of-purchase advertising to its customers using proprietary software. The Company is currently developing mobile smart phone technology that will provide similar functionality to the Klever-Kart System.
	During the nine months ended September 30, 2014 and 2013, the Company incurred costs of $6,077 and $7,462 respectively, for research and development of its technologies.
	Fair Value of Financial Instruments
	The FASB provides the framework for measuring fair value. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.
	The carrying amounts reported in the accompanying balance sheets as of September 30, 2014 and December 31, 2013 for cash and current liabilities each qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and expected realization and their current market rate of interest.
	Recent Accounting Pronouncements
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) that are adopted by the Company as of the specified effective date or earlier if allowed.  If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.
	Adoption of ASU 2014-10 Development Stage Entities
	In June 2014, the FASB issued Accounting Standards Update (“ASU”) ASU 2014-10 Development Stage Entities. The amendments in ASU 2014-10 remove the definition of a development stage entity from Topic 915 Development Stage Entities, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of operations, cash flows, and shareholder’s equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations. ASU 2014-10 is effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. The Company may early adopt ASU 2014-10 for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued.
	The Company adopted this standard effective April 1, 2014. The Company’s financial statements have been impacted by the adoption of this ASU mainly by the removal of inception-to-date information in the Company’s statements of operations, cash flows, and stockholders’ equity.
	ASU 2014-09 Revenue from Contracts with Customers
	In May 2014, the FASB issued ASU 2014-09 Revenue from Contracts with Customers. The amendments in ASU 2014-09 affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605 Revenue Recognition, and most industry-specific guidance, and creates a Topic 606 Revenue from Contracts with Customers.
	The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:
	Step 1: Identify the contract(s) with a customer.
	Step 2: Identify the performance obligations in the contract.
	Step 3: Determine the transaction price.
	Step 4: Allocate the transaction price to the performance obligations in the contract.
	Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.
	ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Company’s current financial statements will not be affected by the adoption of ASU 2014-09 as the Company has not recognized revenues.

3_GOING_CONCERN

3. GOING CONCERN	9 Months Ended
	Sep. 30, 2014
Going Concern	'
NOTE 3 - GOING CONCERN	'
	As shown in the accompanying financial statements, the Company generated a net loss of $122,123 during the nine months ended September 30, 2014. The Company did not generate any revenue from product sales during the nine months ended September 30, 2014 or September 30, 2013. As of September 30, 2014, the Company’s current and total liabilities exceeded its current assets by $534,673. As of September 30, 2014, the Company had $14,267 of cash available on hand.
	The Company will require additional funding during the next twelve months to finance the growth of its current operations and achieve its strategic objectives. These factors, as well as the uncertain conditions that the Company faces relative to capital raising activities, create substantial doubt as to the Company’s ability to continue as a going concern. The Company is seeking to raise additional capital principally through private placement offerings and is targeting strategic partners in an effort to finalize the development of its products and begin generating revenues. The ability of the Company to continue as a going concern is dependent upon the success of future capital offerings or alternative financing arrangements and expansion of its operations. The accompanying financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern. Management is actively pursuing additional sources of financing sufficient to generate enough cash flow to fund its operations through calendar year 2014. However, management cannot make any assurances that such financing will be secured.

4_PREFERRED_STOCK

4. PREFERRED STOCK	9 Months Ended
	Sep. 30, 2014
Preferred Stock, Including Additional Paid in Capital [Abstract]	'
NOTE 4 - PREFERRED STOCK	'
	Authorized Shares
	In accordance with the Company’s bylaws, the Company has authorized a total of 2,000,000 shares of preferred stock for all classes. As of September 30, 2014 and December 31, 2013, there were 384,869 preferred shares issued and outstanding for all classes, respectively. As of September 30, 2014, all of the Company’s outstanding preferred shares are owned by a Company that is controlled by the Company’s CEO.
	Preferred Stock Dividends
	As of September 30, 2014, the Company had accrued and unpaid preferred stock dividends totaling $68,308 relating to dividends for the nine months ended September 30, 2014. To date all accrued dividends for preferred stock have been authorized for payment through the issuance of preferred stock based on the ratios for each class of preferred stock described below.
	Class A Voting Preferred Stock
	The Company has 150,000 shares of “Class A Voting Preferred Stock” (“Class A Shares”) authorized. As of September 30, 2014 and December 31, 2013, there were 124,531 Class A Shares outstanding. The Class A Shares are convertible into 99.035 shares of common stock. Holders of Class A Shares are entitled to receive dividends at the rate of $2.20 per share per annum, payable semi-annually. Dividends are cumulative and may be paid in cash or in kind through the distribution of .0425 Class A Shares, Series 1, for each outstanding Class A Share, on each dividend payment date. Class A Shares carry a liquidation preference of $26.00 per share plus any accrued but unpaid dividends on such shares, if any, and adjusted for combinations, splits, dividends or distributions of shares of stock with respect to such shares. Class A shares are redeemable by the Company, in whole or in part, at the option of the Board of Directors of the Company, at any time.
	Class B Voting Preferred Stock
	The Company has 125,000 shares of “Class B Voting Preferred Stock” (“Class B Shares”) authorized. As of September 30, 2014 and December 31, 2013, there were 94,383 Class B Shares outstanding. The Class B Shares are convertible into 64.754 shares of common stock. Holders of Class B Shares are entitled to receive dividends at the rate of $1.70 per share per annum, payable semi-annually. Dividends are cumulative and may be paid in cash or in kind through the distribution of .0425 Class B Shares for each outstanding Class B Share, on each dividend payment date. Class B Shares carry a liquidation preference of $17.00 per share plus any accrued but unpaid dividends on such shares, if any, and adjusted for combinations, splits, dividends or distributions of shares of stock with respect to such shares. Class B shares are redeemable by the Company, in whole or in part, at the option of the Board of Directors of the Company, at any time.
	Class C Voting Preferred Stock
	The Company has 200,000 shares of “Class C Voting Preferred Stock” (“Class C Shares”) authorized. As of September 30, 2014 and December 31, 2013, there were 165,955 Class C Shares outstanding. The Class C Shares are convertible into 25.140 shares of common stock. Holders of Class C Shares are entitled to receive dividends at the rate of $0.66 per share per annum, payable semi-annually. Dividends are cumulative and may be paid in cash or in kind through the distribution of .0425 Class C Shares for each outstanding Class C Share, on each dividend payment date. Class C Shares carry a liquidation preference of $6.60 per share plus any accrued but unpaid dividends on such shares, if any, and adjusted for combinations, splits, dividends or distributions of shares of stock with respect to such shares. Class C shares are redeemable by the Company, in whole or in part, at the option of the Board of Directors of the Company, at any time.

5_DEBT_FORGIVENESS

5. DEBT FORGIVENESS	9 Months Ended
	Sep. 30, 2014
Debt Forgiveness	'
NOTE 5 - DEBT FORGIVENESS	'
	2014 Debt Forgiveness
	During the nine months ended September 30, 2014, the Company wrote off $10,609 of obligations where the statute of limitations was believed to have run. It should be noted the statute of limitations is an affirmative defense that can only be definitively determined applicable by judicial ruling. However, the Company is reasonably certain based upon review by its legal counsel that a statute of limitations defense would bar the debts deemed discharged herein by the statute.
	2013 Debt Forgiveness
	The Company had certain claims against it for unpaid salary and benefits due to former officers and employees that existed on the balance sheet as accrued liabilities as of December 31, 2012. During the nine months ended September 30, 2013, management worked to reduce the Company’s total liabilities. As a result, the Company settled certain debt obligations using stock, cash, and certain obligations where the statute of limitations was believed to have run as described below.
	Debts Settled for Stock via Escrow Account
	During the nine months ended September 30, 2013, the Company entered into an agreement with an existing shareholder, four creditors, and two investors whereby the Company contributed 1,200,000 shares of its restricted common stock, the existing shareholder contributed 1,000,000 free trading shares of the Company’s common stock, the creditors contributed the rights to $549,721 of outstanding debts owed by the Company, and two third party investors contributed $47,000 of cash into an escrow account held by the Company’s stock transfer agent. In exchange for the contributions made by each party, the existing shareholder received 1,200,000 shares of restricted common stock, the four creditors received 450,000 shares of free trading common stock valued at $13,500, the third party investors received 550,000 shares of the Company’s free trading common stock, and the Company received $47,000 in cash and settlement of $549,721 in outstanding debts resulting in a gain on Forgiveness of Debt totaling $536,221.
	Debts Settled for Cash
	During the nine months ended September 30, 2013, the Company entered into settlement agreements with three creditors whereby the Company made cash payments totaling $25,450 in exchange for full settlement of $226,432 of outstanding liabilities. The Company recorded a gain on Forgiveness of Debt totaling $200,982 in connection with these transactions.
	Debts Where Statute of Limitations Has Most Likely Barred Such Claims
	During the nine months ended September 30, 2013, the Company also wrote off $81,504 of obligations where the statute of limitations was believed to have run. It should be noted the statute of limitations is an affirmative defense that can only be definitively determined applicable by judicial ruling. However, the Company is reasonably certain based upon review by its legal counsel that a statute of limitations defense would bar the debts deemed discharged herein by the statute.
	The settlement of these obligations coupled with the settlement of the obligations described above resulted in the Company recording a total gain on Forgiveness of Debt totaling $818,708 for the nine months ending September 30, 2013.
	Contributed Services
	During the nine months ended September 30, 2013, the Company’s officers agreed to forgive $404,250 of compensation related to prior years that was owed to them and contribute the value of those services to the Company. As a result, the Company recorded an addition to paid-in capital for this amount.
	For the nine months ended September 30, 2013, the Company’s officers agreed to not take any compensation which resulted in the Company recording $81,000 in contributed services for that period.

6_STOCK_OPTIONS

6. STOCK OPTIONS	9 Months Ended
	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
NOTE 6 - STOCK OPTIONS	'
	The shareholders approved, by a majority vote, the adoption of the 1998 Stock Incentive Plan (the “Plan”). As amended on August 11, 2003, the Plan reserves 20,000,000 shares of common stock for issuance upon the exercise of options which may be granted from time-to-time to officers, directors and certain employees and consultants of the Company or its subsidiaries by the Board of Directors. The Plan permits the award of both qualified and non-qualified incentive stock options. The Company had no stock options outstanding as of September 30, 2014.

7_COMMON_STOCK

7. COMMON STOCK	9 Months Ended
	Sep. 30, 2014
STOCKHOLDERS' EQUITY	'
NOTE 7 - COMMON STOCK	'
	Nine Months Ended September 30, 2014
	During the nine months ended September 30, 2014, the Company issued 600,000 shares to investors for $31,000 in cash.
	During the nine months ended September 30, 2014, the Company issued 147,919 shares of common stock valued at $8,496 to consultants for services.
	Nine Months Ended September 30, 2013
	During the nine months ended September 30, 2013, the Company issued 1,200,000 shares of restricted common stock and a shareholder contributed 1,000,000 free trading shares into an escrow account to settle certain debt obligations and to raise $47,000 of capital. In connection with the same transaction, 450,000 share of free trading common stock that had a value of $13,500 were issued to certain creditors to settle outstanding debt obligations totaling $549,721 and investors paid $47,000 for 550,000 free trading common shares as more fully described in Note 5.
	During the nine months ended September 30, 2013, the Company issued 2,775,000 shares of restricted common stock for $269,500 in cash to third party investors.
	During the nine months ended September 30, 2013, the Company issued 66,747 shares of restricted common stock to pay for $5,339 of accounts payable obligations.
	During the nine months ended September 30, 2013, the Company 1,025,000 shares of restricted common stock valued at $69,250 to consultants for services.

8_RELATED_PARTY_TRANSACTIONS

8. RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
NOTE 8 - RELATED PARTY TRANSACTIONS	'
	The Company accrued $121,500 for compensation for the CEO during the nine months ended September 30, 2014 of which $0 was paid. Due to the Company’s limited financial resources, the Company recorded $81,000 which represents the estimated fair value of uncompensated services contributed by management during the six months ended June 30, 2013. The Company recorded $40,500 of compensation for its CEO for the three months ended September 30, 2013 of which $27,000 was paid during the period.
	The bookkeeper, who is the wife of the CEO, earned $13,500 during the nine months ended September 30, 2014 for services provided to the Company. $10,500 of this amount was paid during the nine months ended September 30, 2014. The bookkeeper, who is the wife of the CEO, earned $13,500 during the nine months ended September 30, 2013 for services provided to the Company. $12,000 of this amount was paid during the nine months ended September 30, 2013.
	During the nine months ended September 30, 2013, the Company’s officers agreed to forgive $404,250 of compensation that was owed to them from prior years services and contribute the value of those services to the Company through additional paid in capital.

9_LITIGATION_SETTLEMENTS

9. LITIGATION SETTLEMENTS	9 Months Ended
	Sep. 30, 2014
Litigation Settlements	'
9. LITIGATION SETTLEMENTS	'
	During the nine months ended September 30, 2014, the Company as Plaintiff settled certain lawsuits against various defendants for infringement against patents owned by the Company resulting in the Company recording $81,400 in net proceeds from litigation settlements. The Company recorded $35,360 in net proceeds from similar litigation settlements during the nine months ended September 30, 2013.

10_COMMITMENTS

10. COMMITMENTS	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
10. COMMITMENTS	'
	On August 19, 2014, the Company entered into a consulting agreement with an independent sales representative to assist the Company with finding retailers and consumer packaged goods companies who will utilize the Company’s mobile phone technology. The agreement is effective from September 1, 2014 to March 31, 2015 and requires the Company to pay the consultant $3,000 per month except in December 2014. The consultant will also receive a 5% commission for all revenue that he is directly responsible for generating.

11_SUBSEQUENT_EVENTS

11. SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2014
Subsequent Events [Abstract]	'
NOTE 11 - SUBSEQUENT EVENTS	'
	On October 23, 2014, the Company sold 750,000 shares of common stock to two investors resulting in the Company receiving proceeds of $37,500.
	The Company has evaluated events subsequent to period end pursuant to the requirements of ASC 855 and has determined that there are no additional events to disclose.

2_SIGNIFICANT_ACCOUNTING_POLIC1

2. SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Basis of financial statement presentation	'
	BASIS OF FINANCIAL STATEMENT PRESENTATION
	The accompanying unaudited financial statements have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) have been condensed or omitted in accordance with such rules and regulations. The information furnished in the interim condensed financial statements includes normal recurring adjustments and reflects all adjustments, which, in the opinion of management, are necessary for a fair presentation of such financial statements. Although management believes the disclosures and information presented are adequate to make the information not misleading, it is suggested that these interim condensed financial statements be read in conjunction with the Company's audited financial statements and notes thereto included in its December 31, 2013 Annual Report on Form 10-K. Operating results for the nine months ended September 30, 2014 are not necessarily indicative of the results that may be expected for the year ending December 31, 2014.
	Klever Marketing, Inc. (the “Company”) was created to develop, market and distribute an electronic shopping cart device for in-store advertising, promotion and media content and retail shopper services and has not commenced its planned principal operations. The Company’s activities since inception have consisted principally of developing various applications of its electronic shopping cart concept including its mobile application for smart phones which the Company is currently testing in retail supermarkets, obtaining patents and trademarks related to its technology, and raising capital. The Company’s activities are subject to significant risks and uncertainties including failing to secure additional funding needed to finalize development of the Company’s technology and to commercialize its product in a profitable manner.
Earnings Per Common Share	'
	Earnings Per Common Share
	The computations of basic and fully diluted earnings per share of common stock are based on the weighted average number of common shares outstanding during the period of the financial statements, plus the common stock equivalents which would arise from the exercise of stock options and warrants outstanding during the period, or the exercise of convertible preferred stock. For the periods where the Company incurred a net loss, common stock equivalents related to the conversion of preferred rights have not been included in the calculation of diluted earnings per share because they are anti-dilutive.
	Following is a reconciliation of the income (loss) per share for the three and nine months ended September 30, 2014 and 2013, respectively:
		Three Months Ending September 30,						Nine Months Ending September 30,
		2014			2013			2014			2013
	Numerator:
	Income (loss) before extraordinary items	$	(67,615	)	$	(52,180	)	$	(122,123	)	$	562,414
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(67,615	)	$	(52,180	)	$	(122,123	)	$	562,414
	Denominator:
	Weighted-average common shares outstanding
	Basic		52,376,238			50,627,091			52,123,264			49,104,938
	Conversion of preferred rights		–			–			–			22,472,722
	Diluted		52,376,238			50,627,091			52,123,264			71,577,660
	Income (loss) per share
	Basic
	Income (loss) before extraordinary items	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Diluted
	Income (loss) before extraordinary items	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
Capitalized Software Development	'
	Capitalized Software Development
	The Company capitalizes software development costs incurred from the time technological feasibility has been obtained until the product is generally released to customers. The Company achieved technological feasibility with regard to its mobile phone technology during the fourth quarter of 2010. The Company had $494,140 and $422,330 of capitalized software development costs as of September 30, 2014 and December 31, 2013, respectively.
Income Taxes	'
	Income Taxes
	The Company accounts for income taxes pursuant to ASC 740, Income Taxes (“ASC 740”). Under this accounting standard, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes.  The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences. Given the Company’s history of losses, the Company maintains a full valuation allowance with respect to any deferred tax assets.
	ASC 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the uncertain tax position to determine the amount to recognize in the financial statements. Our uncertain tax positions relate to certain state tax issues for which we have recorded an estimated current liability for in the accompanying financial statements at September 30, 2014 and December 31, 2013. There has been no significant change in the unrecognized tax benefit through September 30, 2014 except for accruing additional interest and penalties. The Company recognizes interest and penalties related to uncertain tax positions as a component of the income tax provision. The Company has not identified any uncertain tax positions for which it is reasonably possible that the total amount of liability for unrecognized tax positions will significantly increase or decrease within the next 12 months.
	The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the Federal tax laws.
	Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.
	The Company files income tax returns in the U.S. federal and Utah jurisdictions. Tax years 2010 to current remain open to examination by U.S. federal and state tax authorities.
	From inception through September 30, 2014, the Company has incurred net losses and, therefore, had no federal income tax liability. To date, the Company has incurred the statutory minimum tax liability for state taxes and has accrued for its uncertain state tax position described above. The net deferred tax asset generated by the loss carry-forwards has been fully reserved. The cumulative federal net operating loss carry-forward is approximately $15.5 million as of September 30, 2014, and will expire in the years 2018 through 2034. The cumulative state net operating loss carry-forward is approximately $4.9 million as of September 30, 2014, and will expire in the years 2017 through 2029.
Research and Development	'
	Research and Development
	The Company continues to develop its technology which facilitates the use of in-store advertising and coupon services through various technologies. As time and technology have progressed, the system being developed by the Company comprises mobile and other state of the art technology that facilitates retailers and package good companies to provide "product specific" point-of-purchase advertising to its customers using proprietary software. The Company is currently developing mobile smart phone technology that will provide similar functionality to the Klever-Kart System.
	During the nine months ended September 30, 2014 and 2013, the Company incurred costs of $6,077 and $7,462 respectively, for research and development of its technologies.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The FASB provides the framework for measuring fair value. This guidance defines fair value, establishes a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 inputs to valuation methodology are unobservable and significant to the fair measurement.
	The carrying amounts reported in the accompanying balance sheets as of September 30, 2014 and December 31, 2013 for cash and current liabilities each qualify as financial instruments and are a reasonable estimate of fair value because of the short period of time between the origination of such instruments and expected realization and their current market rate of interest.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (“FASB”) that are adopted by the Company as of the specified effective date or earlier if allowed.  If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.
	Adoption of ASU 2014-10 Development Stage Entities
	In June 2014, the FASB issued Accounting Standards Update (“ASU”) ASU 2014-10 Development Stage Entities. The amendments in ASU 2014-10 remove the definition of a development stage entity from Topic 915 Development Stage Entities, thereby removing the distinction between development stage entities and other reporting entities from US GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of operations, cash flows, and shareholder’s equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments also clarify that the guidance in Topic 275, Risks and Uncertainties, is applicable to entities that have not commenced planned principal operations. ASU 2014-10 is effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. The Company may early adopt ASU 2014-10 for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued.
	The Company adopted this standard effective April 1, 2014. The Company’s financial statements have been impacted by the adoption of this ASU mainly by the removal of inception-to-date information in the Company’s statements of operations, cash flows, and stockholders’ equity.
	ASU 2014-09 Revenue from Contracts with Customers
	In May 2014, the FASB issued ASU 2014-09 Revenue from Contracts with Customers. The amendments in ASU 2014-09 affects any entity that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This ASU will supersede the revenue recognition requirements in Topic 605 Revenue Recognition, and most industry-specific guidance, and creates a Topic 606 Revenue from Contracts with Customers.
	The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:
	Step 1: Identify the contract(s) with a customer.
	Step 2: Identify the performance obligations in the contract.
	Step 3: Determine the transaction price.
	Step 4: Allocate the transaction price to the performance obligations in the contract.
	Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.
	ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted. The Company’s current financial statements will not be affected by the adoption of ASU 2014-09 as the Company has not recognized revenues.

2_SIGNIFICANT_ACCOUNTING_POLIC2

2. SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Earnings Per Common Share	'
		Three Months Ending September 30,						Nine Months Ending September 30,
		2014			2013			2014			2013
	Numerator:
	Income (loss) before extraordinary items	$	(67,615	)	$	(52,180	)	$	(122,123	)	$	562,414
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(67,615	)	$	(52,180	)	$	(122,123	)	$	562,414
	Denominator:
	Weighted-average common shares outstanding
	Basic		52,376,238			50,627,091			52,123,264			49,104,938
	Conversion of preferred rights		–			–			–			22,472,722
	Diluted		52,376,238			50,627,091			52,123,264			71,577,660
	Income (loss) per share
	Basic
	Income (loss) before extraordinary items	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Diluted
	Income (loss) before extraordinary items	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01
	Income from extraordinary items, net of tax		–			–			–			–
	Net income (loss)	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.01

2_SIGNIFICANT_ACCOUNTING_POLIC3

2. SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Numerator:	'	'	'	'
Income (loss) before extraordinary items	($67,615)	($52,180)	($122,123)	$562,414
Income from extraordinary items, net of tax	0	0	0	0
Net income (loss)	($67,615)	($52,180)	($122,123)	$562,414
Denominator:	'	'	'	'
Weighted-average common shares outstanding Basic	52,376,238	50,627,091	52,123,264	49,104,938
Conversion of preferred rights	0	0	0	22,472,722
Diluted	52,346,890	50,627,091	52,123,264	71,577,660
Income (loss) per share	'	'	'	'
Income (loss) per share before extraordinary items - basic	$0	$0	$0	$0.01
Income per share from extraordinary items, net of tax - basic	$0	$0	$0	$0
Net income (loss) per share - basic	$0	$0	$0	$0.01
Income (loss) per share before extraordinary items - diluted	$0	$0	$0	$0.01
Income (loss) per share from extraordinary items, net of tax - diluted	$0	$0	$0	$0
Income (loss) per share - diluted	$0	$0	$0	$0.01

2_SIGNIFICANT_ACCOUNTING_POLIC4

2. SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Software development costs	$494,140	'	$494,140	'	$422,330
Research and development cost	1,981	837	6,077	7,462	'
Federal	'	'	'	'	'
Net operating loss carryforward	15,500,000	'	15,500,000	'	'
Net operating loss carry-forward, expiration date	'	'	'Years 2018 through 2034	'	'
State	'	'	'	'	'
Net operating loss carryforward	$4,900,000	'	$4,900,000	'	'
Net operating loss carry-forward, expiration date	'	'	'Years 2017 through 2029	'	'

3_GOING_CONCERN_Details_Narrat

3. GOING CONCERN (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2012
Going Concern	'	'	'	'	'	'
Net loss	($67,615)	($52,180)	($122,123)	$562,414	'	'
Current and total liabilities exceeded to current assets	-534,673	'	-534,673	'	'	'
Cash on hand	$14,267	$101,467	$14,267	$101,467	$51,654	$3,055

4_PREFERRED_STOCK_Details_Narr

4. PREFERRED STOCK (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Preferred stock authorized	2,000,000	2,000,000
Preferred shares issued and outstanding	384,869	384,869
Accrued and unpaid preferred stock dividends	$68,308	0
Preferred stock outstanding	384,869	384,869
Preferred Class A	'	'
Preferred stock authorized	150,000	150,000
Preferred shares issued and outstanding	124,531	124,531
Preferred stock outstanding	124,531	124,531
Number of common shares to be issued for each share of preferred stock redeemed	99,035	'
Dividend rate per share	$2.20	'
Preferred Class B	'	'
Preferred stock authorized	125,000	125,000
Preferred shares issued and outstanding	94,383	94,383
Preferred stock outstanding	94,383	94,383
Number of common shares to be issued for each share of preferred stock redeemed	64,754	'
Dividend rate per share	$1.70	'
Preferred Class C	'	'
Preferred stock authorized	200,000	200,000
Preferred shares issued and outstanding	165,955	165,955
Preferred stock outstanding	165,955	165,955
Number of common shares to be issued for each share of preferred stock redeemed	25,140	'
Dividend rate per share	$0.66	'

5_DEBT_FORGIVENESS_Details_Nar

5. DEBT FORGIVENESS (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Gain on extinguishment of debt	$0	$0	$10,609	$818,708
Compensation contributed, value of services	'	'	'	404,250
Officer compensation forgiven	'	'	'	81,000
Debts settled for stock	'	'	'	'
Gain on extinguishment of debt	'	'	'	536,221
Debts settled for cash	'	'	'	'
Gain on extinguishment of debt	'	'	'	200,982
Statute of Limitations	'	'	'	'
Gain on extinguishment of debt	'	'	'	$81,504

6_STOCK_OPTIONS_Details_Narrat

6. STOCK OPTIONS (Details Narrative)	Sep. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Shares reserved for issuance	20,000,000
Stock options outstanding	0

8_RELATED_PARTY_TRANSACTIONS_D

8. RELATED PARTY TRANSACTIONS (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Officer salaries paid	$0	'
Accrued officer salaries	121,500	13,500
Compensation contributed, value of services	'	404,250
Wife of CEO	'	'
Accrued salaries for Wife of CEO	13,500	13,500
Payments for services paid to related party	$10,500	$12,000

9_LITIGATION_SETTLEMENTS_Detai

9. LITIGATION SETTLEMENTS (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Litigation Settlements	'	'
Proceeds from litigation settlement	$81,400	$35,360