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Restatement | 3 Months Ended | 12 Months Ended
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Mar. 31, 2015 | Dec. 31, 2014
Restatement [Abstract] |  |
RESTATEMENT | NOTE 5 – RESTATEMENT We restated our financial statements to correct the way it accounted for certain items related to stock based compensation, revenue share expense, and revenue recognition. The full impact of the restatement was reflected in the December 31, 2014 financial statements at the end of the year. The table below reflects the impact on the 2014 period reflected in this report. The restated Consolidated Statement of Operations and Consolidated Statement of Cash Flows for the periods ended March 31, 2014 is as follows:
Three months ended March 31, 2014 |  |  |  |  | Previously |
Financial Statement |  | Line Item |  | Corrected |  |  | Stated |
Income statement |  | Revenue |  |  | 1,289,428 |  |  |  | 1,317,347 |
Income statement |  | Cost of Sales |  | $ | 561,411 |  |  | $ | 498,810 |
Income statement |  | Operating expenses |  |  | 1,490,218 |  |  |  | 1,471,958 |
Income statement |  | Loss from operations |  | $ | (762,201 | ) |  | $ | (653,421 | )
Income statement |  | Loss before income taxes |  | $ | (762,095 | ) |  | $ | (653,315 | )
Income statement |  | Net loss |  | $ | (762,095 | ) |  | $ | (653,315 | )
Statement of cash flows |  | Net loss |  | $ | (762,095 | ) |  | $ | (653,315 | )
Statement of cash flows |  | Stock and options issued for services |  | $ | 439,838 |  |  | $ | 421,577 |
Statement of cash flows |  | Decrease in accounts receivable |  | $ | 400,330 |  |  | $ | 455,585 |
Statement of cash flows |  | Increase in accounts payable |  | $ | 66,439 |  |  | $ | 41,439 |
Statement of cash flows |  | Decrease in revenue share payable |  | $ | (321,947 | ) |  | $ | (395,935 | )
Statement of cash flows |  | Increase in deferred revenue |  | $ | 211,248 |  |  | $ | 164,462 |
| NOTE 17 – RESTATEMENT The Company discovered and recorded items requiring it to restate its 2013 financial results, as well as its 2014 quarterly results, to correct the accounting for certain transactions contained therein. The restatement relates to unrecorded stock compensation related to investor relations and consulting services, unrecorded revenue share payables, and changes in revenue recognition, all occurring during the year ended December 31, 2013. The revenue recognition relates to promotional programs started in 2013 that were expected to be completed in 2013, but actually carried over into 2014. The following items were restated in the 2013 Annual Financial Statements
Balance Sheet |  |  | Previously stated |  |  |  | Adjustments |  |  |  | Restated |
Accounts receivable |  | $ | 1,566,964 |  |  | $ | (55,255 | ) |  | $ | 1,511,709 |
Revenue share payable |  | $ | 1,193,661 |  |  | $ | 93,891 |  |  | $ | 1,287,552 |
Deferred revenue |  | $ | 4,252 |  |  | $ | 222,020 |  |  | $ | 226,272 |
Additional paid in capital |  | $ | 8,726,708 |  |  | $ | 148,477 |  |  | $ | 8,875,155 |
Deferred stock compensation |  | $ | (233,942 | ) |  | $ | (36,520 | ) |  | $ | (270,462 | )
Accumulated deficit |  | $ | (24,616,220 | ) |  | $ | (483,137 | ) |  | $ | (25,099,357 | )
Statement of Operations |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 4,957,016 |  |  | $ | (277,275 | ) |  | $ | 4,679,741 |
Revenue share expense |  | $ | 1,767,425 |  |  | $ | 93,891 |  |  | $ | 1,861,316 |
Operating expenses |  | $ | 2,973,990 |  |  | $ | 111,701 |  |  | $ | 3,085,691 |
Net income (loss) |  | $ | 215,847 |  |  | $ | (483,137 | ) |  | $ | (267,290 | )
Statement of Cash Flows |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 215,847 |  |  | $ | (483,137 | ) |  | $ | (267,290 | )
Stock options issued for services |  | $ | 19,547 |  |  | $ | 75,451 |  |  | $ | 94,998 |
Stock-based compensation |  | $ | 399,092 |  |  | $ | 36,520 |  |  | $ | 435,612 |
Changes in accounts receivable |  | $ | (950,166 | ) |  | $ | 55,255 |  |  | $ | (894,911 | )
Changes in revenue share payable |  | $ | 1,103,084 |  |  | $ | 93,891 |  |  | $ | 1,196,975 |
Changes in deferred revenue |  | $ | (45,000 | ) |  | $ | 222,020 |  |  | $ | 177,020 |
The following tables show the effect of the restatement on the unaudited quarterly information previously filed. Period Ended September 30, 2013 (unaudited):
Balance Sheet |  | Previously stated |  |  | Adjustments |  |  | Restated |
Revenue share payable |  | $ | 782,902 |  |  | $ | 28,376 |  |  | $ | 811,278 |
Deferred revenue |  | $ | 13,272 |  |  | $ | 147,860 |  |  | $ | 161,132 |
Additional paid in capital |  | $ | 8,449,271 |  |  | $ | 148,477 |  |  | $ | 8,597,748 |
Deferred stock compensation |  | $ | (233,077 | ) |  | $ | (54,780 | ) |  | $ | (287,857 | )
Accumulated deficit |  | $ | (24,870,854 | ) |  | $ | (270,207 | ) |  | $ | (25,141,061 | )
Statement of Operations |  |  |  |  |  |  |  |  |  |  |  |
Three Months ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 1,373,029 |  |  | $ | (147,860 | ) |  | $ | 1,225,169 |
Revenue share expense |  | $ | 529,134 |  |  | $ | 28,376 |  |  | $ | 557,510 |
Operating expenses |  | $ | 982,504 |  |  | $ | 93,971 |  |  | $ | 1,076,475 |
Net income (loss) |  | $ | (141,527 | ) |  | $ | (270,207 | ) |  | $ | (411,734 | )
Nine Months ended September 30, 2013 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 3,146,406 |  |  | $ | (147,860 | ) |  | $ | 2,998,546 |
Revenue share expense |  | $ | 1,264,059 |  |  | $ | 28,376 |  |  | $ | 1,292,435 |
Operating expenses |  | $ | 2,272,239 |  |  | $ | 93,971 |  |  | $ | 2,366,210 |
Net income (loss) |  | $ | (389,716 | ) |  | $ | (270,207 | ) |  | $ | (659,923 | )
Statement of Cash Flows |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (389,716 | ) |  | $ | (270,207 | ) |  | $ | (659,923 | )
Stock-based compensation |  | $ | 310,823 |  |  | $ | 93,971 |  |  | $ | 404,794 |
Changes in revenue share payable |  | $ | 649,825 |  |  | $ | 28,376 |  |  | $ | 678,201 |
Changes in deferred revenue |  | $ | (35,980 | ) |  | $ | 147,860 |  |  | $ | 111,880 |
Period Ended March 31, 2014 (unaudited):
Balance Sheet |  | Previously stated |  |  | Adjustments |  |  | Restated |
Revenue share payable |  | $ | 797,725 |  |  | $ | 167,880 |  |  | $ | 965,605 |
Deferred revenue |  | $ | 168,714 |  |  | $ | 268,807 |  |  | $ | 437,521 |
Additional paid in capital |  | $ | 27,155,730 |  |  | $ | 148,477 |  |  | $ | 27,304,207 |
Deferred stock compensation |  | $ | (454,409 | ) |  | $ | (18,260 | ) |  | $ | (472,669 | )
Accumulated deficit |  | $ | (25,269,535 | ) |  | $ | (591,917 | ) |  | $ | (25,861,452 | )
Statement of Operations |  |  |  |  |  |  |  |  |  |  |  |
Three Months ended March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 1,317,347 |  |  | $ | (27,919) |  |  | $ | 1,289,428 |
Revenue share expense |  | $ | 498,810 |  |  | $ | 62,601 |  |  | $ | 561,411 |
Operating expenses |  | $ | 1,471,598 |  |  | $ | 18,260 |  |  | $ | 1,489,858 |
Net income (loss) |  | $ | (653,315 | ) |  | $ | (108,780 | ) |  | $ | (762,095 | )
Statement of Cash Flows |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (653,315 | ) |  | $ | (108,780 | ) |  | $ | (762,095 | )
Stock-based compensation |  | $ | 361,957 |  |  | $ | 18,260 |  |  | $ | 380,217 |
Changes in revenue share payable |  | $ | (395,935 | ) |  | $ | 62,601 |  |  | $ | (333,334 | )
Changes in deferred revenue |  | $ | 164,462 |  |  | $ | 27,919 |  |  | $ | 192,381 |
Period Ended June 30, 2014 (unaudited):
Balance Sheet |  | Previously stated |  |  | Adjustments |  |  | Restated |
Revenue share payable |  | $ | 506,901 |  |  | $ | 366,088 |  |  | $ | 872,989 |
Deferred revenue |  | $ | 42,908 |  |  | $ | 258,270 |  |  | $ | 301,178 |
Additional paid in capital |  | $ | 27,304,112 |  |  | $ | 84,677 |  |  | $ | 27,388,789 |
Accumulated deficit |  | $ | (25,322,216 | ) |  | $ | (738,674 | ) |  | $ | 26,060,890 | )
Statement of Operations |  |  |  |  |  |  |  |  |  |  |  |
Three Months ended June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 1,454,214 |  |  | $ | (27,206 | ) |  | $ | 1,427,008 |
Revenue share expense |  | $ | 540,048 |  |  | $ | 190,092 |  |  | $ | 730,140 |
Operating expenses |  | $ | 967,070 |  |  | $ | (70,541 | ) |  | $ | 896,529 |
Net income (loss) |  | $ | (52,681 | ) |  | $ | (146,757 | ) |  | $ | (199,438 | )
Six Months ended June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 2,771,560 |  |  | $ | (55,124 | ) |  | $ | 2,716,436 |
Revenue share expense |  | $ | 1,038,858 |  |  | $ | 252,693 |  |  | $ | 1,291,551 |
Operating expenses |  | $ | 2,439,028 |  |  | $ | (52,281 | ) |  | $ | 2,386,747 |
Net income (loss) |  | $ | (705,996 | ) |  | $ | (255,537 | ) |  | $ | (961,533 | )
Statement of Cash Flows |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (705,996 | ) |  | $ | (255,537 | ) |  | $ | (961,533 | )
Stock-based compensation |  | $ | 654,634 |  |  | $ | (52,281 | ) |  | $ | 602,353 |
Changes in revenue share payable |  | $ | (686,760 | ) |  | $ | 252,693 |  |  | $ | (434,067 | )
Changes in deferred revenue |  | $ | 38,656 |  |  | $ | 55,124 |  |  | $ | 93,780 |
Period Ended September 30, 2014(unaudited):
Balance Sheet |  | Previously stated |  |  | Adjustments |  |  | Restated |
Revenue share payable |  | $ | 853,410 |  |  | $ | 421,019 |  |  | $ | 1,274,429 |
Deferred revenue |  | $ | -0- |  |  | $ | 118,949 |  |  | $ | 118,949 |
Additional paid in capital |  | $ | 28,398,825 |  |  | $ | 84,677 |  |  | $ | 28,483,502 |
Accumulated deficit |  | $ | (25,716,530 | ) |  | $ | (638,903 | ) |  | $ | (26,355,433 | )
Statement of Operations |  |  |  |  |  |  |  |  |  |  |  |
Three Months ended September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 1,620,215 |  |  | $ | 199,206 |  |  | $ | 1,819,421 |
Revenue share expense |  | $ | 858,898 |  |  | $ | 99,435 |  |  | $ | 958,,333 |
Operating expenses |  | $ | 1,155,933 |  |  | $ | -0- |  |  | $ | 1,155,933 |
Net income (loss) |  | $ | (394,314 | ) |  | $ | 99,771 |  |  | $ | (294,543 | )
Nine Months ended September 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Revenue |  | $ | 4,391,775 |  |  | $ | 144,082 |  |  | $ | 4,535,857 |
Revenue share expense |  | $ | 1,897,757 |  |  | $ | 352,127 |  |  | $ | 2,249,884 |
Operating expenses |  | $ | 3,594,961 |  |  | $ | (52,280 | ) |  | $ | 3,542,681 |
Net income (loss) |  | $ | (1,100,310 | ) |  | $ | (155,766 | ) |  | $ | (1,256,076 | )
Statement of Cash Flows |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (1,100,310 | ) |  | $ | (155,766 | ) |  | $ | (1,256,076 | )
Stock-based compensation |  | $ | 1,118,952 |  |  | $ | (52,280 | ) |  | $ | (1,066,672 | )
Changes in revenue share payable |  | $ | (340,251 | ) |  | $ | 352,127 |  |  | $ | 11,876 |
Changes in deferred revenue |  | $ | (4,252 | ) |  | $ | (144,082 | ) |  | $ | (148,334 | )

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- Definition The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22644-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 45 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=6368906&loc=d3e21914-107793 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22595-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 1.N.Q3) -URI http://asc.fasb.org/extlink&oid=26874127&loc=d3e30840-122693 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 1 -Section N + Details
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