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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2014 | Mar. 31, 2013 | Dec. 31, 2013 | Dec. 31, 2012
OPERATING ACTIVITIES: |  |  |  |
Net (loss)/income | $ (121,824) | $ (299,009) | $ (976,238) | $ 192,313
Adjustments to reconcile net (loss) income to net cash (used in) provided by operating activities: |  |  |  |
Depreciation and amortization expense | 11,624 | 10,860 | 44,530 | 42,014
Changes in assets and liabilities: |  |  |  |
Accounts receivable |  | 117,924 | 117,924 | (117,924)
Other assets | 9,000 |  | (112,000) |
Accounts payable and accrued expenses | (33,969) | 150,508 | (39,538) | 50,239
Due to related parties | (15,215) |  | 64,730 | 13,560
Net cash (used in)/provided by operating activities | (150,383) | (19,718) | (900,592) | 180,202
INVESTING ACTIVITIES: |  |  |  |
Loan receivable |  |  |  | (245,865)
Investment in intangibles | (8,990) | (9,903) | (231,860) | (102,203)
Net cash used in investing activities | (8,990) | (9,903) | (231,860) | (348,068)
FINANCING ACTIVITIES: |  |  |  |
Proceeds from issuance of common stock |  |  | 515,000 | 800
Proceeds from issuance of related party promissory notes | 724,800 |  | 162,500 |
Payment of related party promissory notes | (349,425) |  |  |
Issuance of common stock to settle liabilities |  |  | 115,097 |
Debt forgiven by related parties |  |  | 128,456 |
Shares issued upon reverse merger |  |  | 199,180 |
Additional contributed capital |  | 16,776 |  | 180,230
Net cash provided by financing activities | 375,375 | 16,776 | 1,120,233 | 181,030
Net (decrease)/increase in cash | 216,002 | (12,845) | (12,219) | 13,164
CASH AT BEGINNING OF PERIOD | 5,349 | 17,568 | 17,568 | 4,404
CASH AT END OF PERIOD | 221,351 | 4,723 | 5,349 | 17,568
NON-CASH INVESTING AND FINANCING ACTIVITIES: |  |  |  |
Stock issued to settle consulting fees |  |  | 115,098 |
Stock issued to effect reverse merger |  |  |  |
Supplmental Disclsoures of cash flow information |  |  |  |
Cash paid for interest | $ 9,550 |  |  |

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