Document And Entity Information
Document And Entity Information - shares | 9 Months Ended | |
Sep. 30, 2017 | Nov. 15, 2017 | |
Document Information [Line Items] | ||
Document Type | 10-Q | |
Amendment Flag | false | |
Document Period End Date | Sep. 30, 2017 | |
Document Fiscal Year Focus | 2,017 | |
Document Fiscal Period Focus | Q3 | |
Entity Registrant Name | SCORES HOLDING CO INC | |
Entity Central Index Key | 831,489 | |
Current Fiscal Year End Date | --12-31 | |
Entity Filer Category | Smaller Reporting Company | |
Trading Symbol | SCRH | |
Entity Common Stock, Shares Outstanding | 165,186,144 |
CONDENSED CONSOLIDATED BALANCE
CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) | Sep. 30, 2017 | Dec. 31, 2016 |
CURRENT ASSETS: | ||
Cash | $ 9,805 | $ 228,842 |
Trade receivables - including affiliates, net of allowance of $355,153 and $506,807, respectively | 55,930 | 46,329 |
Prepaid expenses | 24,664 | 11,879 |
Total Current Assets | 90,399 | 287,050 |
TOTAL ASSETS | 90,399 | 287,050 |
CURRENT LIABILITIES: | ||
Accounts payable and accrued expenses | 68,552 | 26,576 |
Accrued expenses, related | 11,844 | 9,074 |
Security deposit payable | 20,000 | 30,000 |
Related party payable | 30,000 | 0 |
Deferred revenue | 14,000 | 11,833 |
Total Current Liabilities | 144,396 | 77,483 |
Deferred revenue | 39,250 | 51,417 |
TOTAL LIABILITIES | 183,646 | 128,900 |
Commitments and Contingencies (Note 7) | 0 | 0 |
STOCKHOLDERS' (DEFICIT)/EQUITY | ||
Preferred stock, $.0001 par value, 10,000,000 shares authorized, -0- issued and outstanding | 0 | 0 |
Common stock, $.001 par value; 500,000,000 shares authorized, 165,186,144 issued and 165,186,144 outstanding, respectively | 165,186 | 165,186 |
Additional paid-in capital | 6,058,117 | 6,058,117 |
Accumulated deficit | (6,316,550) | (6,065,153) |
Total stockholders' (Deficit)/Equity | (93,247) | 158,150 |
TOTAL LIABILITIES AND STOCKHOLDERS' (DEFICIT)/EQUITY | $ 90,399 | $ 287,050 |
CONDENSED CONSOLIDATED BALANCE3
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) | Sep. 30, 2017 | Dec. 31, 2016 |
Allowance for Doubtful Accounts Receivable, Current | $ 355,153 | $ 506,807 |
Preferred stock, par value (in dollars per share) | $ 0.0001 | $ 0.0001 |
Preferred stock, shares authorized | 10,000,000 | 10,000,000 |
Preferred stock, shares issued | 0 | 0 |
Preferred stock, shares outstanding | 0 | 0 |
Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
Common stock, shares authorized | 500,000,000 | 500,000,000 |
Common stock, shares issued | 165,186,144 | 165,186,144 |
Common stock, shares outstanding | 165,186,144 | 165,186,144 |
CONDENSED CONSOLIDATED STATEMEN
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) | 3 Months Ended | 9 Months Ended | ||
Sep. 30, 2017 | Sep. 30, 2016 | Sep. 30, 2017 | Sep. 30, 2016 | |
REVENUES | ||||
Royalty Revenue | $ 136,085 | $ 266,625 | $ 534,303 | $ 745,969 |
Initiation Fee | 3,500 | 11,667 | 10,000 | 17,000 |
Total Revenue | 139,585 | 278,292 | 544,303 | 762,969 |
EXPENSES | ||||
General and Administrative Expenses | 317,454 | 300,631 | 998,681 | 944,315 |
LOSS FROM OPERATIONS | (177,869) | (22,339) | (454,378) | (181,346) |
OTHER INCOME/(EXPENSE) | ||||
Interest Income/(Expense), net | (192) | (138) | 2,353 | (486) |
Other Income | 30,000 | 0 | 191,654 | 0 |
TOTAL OTHER INCOME/(EXPENSE) | 29,808 | (138) | 194,007 | (486) |
NET LOSS BEFORE INCOME TAXES | (148,061) | (22,477) | (260,371) | (181,832) |
INCOME TAXES | 0 | 0 | 0 | 9,339 |
INCOME TAXES, refund/(expense) | (7,176) | 0 | 8,974 | 0 |
NET LOSS | $ (155,237) | $ (22,477) | $ (251,397) | $ (191,171) |
NET LOSS PER SHARE-Basic and Diluted | $ (0.001) | $ 0 | $ (0.002) | $ (0.001) |
WEIGHTED AVERAGE OF COMMON SHARES OUTSTANDING-Basic and Diluted | 165,186,144 | 165,186,144 | 165,186,144 | 165,186,144 |
CONDENSED CONSOLIDATED STATEME5
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) | 9 Months Ended | |
Sep. 30, 2017 | Sep. 30, 2016 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | ||
Net Loss | $ (251,397) | $ (191,171) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Reserve for bad debts | 0 | 130,000 |
Recovery of bad debts | (191,654) | 0 |
Changes in assets and liabilities: | ||
Licensee receivable | 182,053 | (1,370) |
Prepaid expenses | (12,785) | (11,024) |
Security deposit payable | (10,000) | 10,000 |
Accounts payable and accrued expenses | 41,976 | (213,320) |
Accrued expenses, related party | 32,770 | 54,446 |
Accrued income tax payable | 0 | (49,400) |
Deferred revenue | (10,000) | (12,000) |
NET CASH USED IN OPERATING ACTIVITIES | (219,037) | (283,839) |
CASH FLOW FROM INVESTING ACTIVITES: | ||
Advances to related party | 0 | (275,000) |
Repayment of advances to related party | 0 | 275,000 |
NET CASH USED IN INVESTING ACTIVITIES | 0 | 0 |
NET DECREASE IN CASH | (219,037) | (283,839) |
Cash and cash equivalents - beginning of period | 228,842 | 515,994 |
Cash and cash equivalents - end of period | 9,805 | 232,155 |
Supplemental disclosures of cash flow information: | ||
Cash paid during the year for interest | 300 | 348 |
Cash paid for income taxes | $ 0 | $ 58,739 |
Organization
Organization | 9 Months Ended |
Sep. 30, 2017 | |
Accounting Policies [Abstract] | |
Organization [Text Block] | Note 1. Organization BASIS OF PRESENTATION Scores Holding Company, Inc. and subsidiary (the “Company”) is a Utah corporation, formed in September 1981 and located in New York, NY. Originally incorporated as Adonis Energy, Inc., the Company adopted its current name in July 2002. The Company is a licensing company that utilizes the “SCORES” name and trademark for licensing options. The condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States. The condensed consolidated financial statements of the Company include the accounts of Scores Licensing Corp. (“SLC”). Our condensed consolidated financial statements include our accounts, as well as those of our wholly-owned subsidiary. Certain prior period amounts have been reclassified to conform to the current period presentation. Our accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnote disclosures required by U.S. GAAP for complete financial statements. The condensed consolidated financial statements reflect all adjustments considered necessary for a fair presentation of the condensed consolidated results of operations and financial position for the interim periods presented. All such adjustments are of a normal recurring nature. These unaudited condensed interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes to the audited consolidated financial statements contained in our Annual Report on Form 10-K for the year ended December 31, 2016. The preparation of financial statements in conformity with U.S. GAAP requires us 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. The results of operations for the nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for any other interim period or for the year ending December 31, 2017. |
Summary of Significant Accounti
Summary of Significant Accounting Principles | 9 Months Ended |
Sep. 30, 2017 | |
Accounting Policies [Abstract] | |
Summary Of Significant Accounting Principles [Text Block] | Note 2. Summary of Significant Accounting Principles As of September 30, 2017 the Company has cumulative losses totaling $ (6,316,550) 53,997 (251,397) These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company earns predominately royalty revenues and to a lesser extent initiation fees from 22 licensees. With regards to 2017, concentrations of sales from 3 licensees range from 12 17 47 19 26 85 19 23 26 With regards to 2016, concentrations of sales from 5 licensees range from 10 16 64 21 27 94 22 24 27 The Company records revenues earned as royalties under its license agreements as they are earned over the term of the license agreements. The terms of the royalties earned under these license agreements vary from a flat monthly fee to a percentage of the revenues of the licensee on a monthly basis. If a license agreement is terminated, then the remaining unearned balance of the deferred revenues are recorded as earned if applicable. As a result of the tenuous nature of the gentlemen’s club industry in general and the resulting financial instability of several of our new licensees the company has implemented a policy of recognizing revenue for these specific entities as it is received rather than when it is earned. Once our relationship with them has been more firmly established and payments have been made regularly and on time we will report these revenues when earned. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Inter-company items and transactions have been eliminated in consolidation. The Company considers all highly liquid temporary cash investments, with a maturity of three months or less when purchased, to be cash equivalents. There are times when cash may exceed $ 250,000 Net income per share data for both the three-month The carrying value of cash and accrued expenses, if applicable, approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. The Company utilizes the methods of fair value measurement as described in ASC 820 to value its financial assets and liabilities. As defined in ASC 820, fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, ASC 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs. All new accounting pronouncements issued but not yet effective or adopted have been deemed not to be relevant to us, hence are not expected to have any impact once adopted |
Related-Party Transactions
Related-Party Transactions | 9 Months Ended |
Sep. 30, 2017 | |
Related Party Transactions [Abstract] | |
Related Party Transactions Disclosure [Text Block] | Note 3. Related-Party Transactions Transactions with Common ownership affiliates: On January 24, 2006, the Company entered into a licensing agreement with AYA International, Inc. (“AYA”) granting AYA the right to use our trademarks in connection with its online video chat website, “Scoreslive.com.” The agreement with AYA provides for royalty payments to be made directly to the Company at the rate of 4.99 80 104,986 122,109 On January 27, 2009, the Company entered into a licensing agreement with its affiliate through common ownership I.M. Operating LLC (“IMO”) for the use of the Scores brand name “Scores New York”. Robert M. Gans is the majority owner ( 72 2 76,726 144,698 th 80 2,500 7,500 0 Effective January 1, 2013, the Company entered into a management services agreement with Metropolitan Lumber Hardware and Building Supplies, Inc., pursuant to which Metropolitan Lumber Hardware and Building Supplies, Inc. provides management and other services to the Company, including the services of Robert M. Gans and Howard Rosenbluth to act as executive officers of the Company. In consideration of the services, the Company paid Metropolitan Lumber Hardware and Building Supplies, Inc. a fee in the amount of $ 30,000 90,000 22,500 0 The Company has accrued expenses of $11,844 due to Metropolitan Lumber Hardware and Building Supplies, Inc. The Company owes $ 11,844 9,074 nd 0 0 Effective December 9, 2013, we granted an exclusive, non-transferable license for the use of the “Scores Atlantic City” name to Star Light Events LLC (“Star Light”) for its gentlemen’s club in Atlantic City, New Jersey. Royalties under this license are payable at the rate of $ 10,000 Starlight will purchase the licensed products from us or our affiliates at our cost plus 25% 92.165 93,442 130,000 On December 9, 2013, the Company entered into a license agreement with its subsidiary, SLC, granting SLC the exclusive right to use certain trademarks, including the “Scores” stylized trademark, in connection with certain goods and services. The grant of license also includes the right to issue sublicenses to third parties, subject to the approval of the Company. Pursuant to the agreement, SLC shall pay to the Company a royalty, as determined by the Company, such as a percentage of net revenue or a flat fee, received in connection with the provision of services and/or sale of goods using the trademarks. SLC may also pay a percentage, as determined by the Company, of all royalties received by SLC under any sublicense agreements. SLC and any sublicensees are to adhere to quality standards as set by the Company, and the Company has the right to inspect all facilities and approve all promotional and marketing materials as well as any related packaging. The agreement has a one-year term with automatic one-year renewals, subject to either party’s election to terminate the agreement at least thirty days prior to such renewal. The Company also has the right to terminate the agreement, with immediate effect, upon the occurrence of certain events. The license is subject to any pre-existing license agreements as of the date of the agreement. Effective February 28, 2017 (the “Effective Date”), we entered into separate Settlement Agreements (each, a “Settlement Agreement”) with three licensees, I.M. Operating LLC (“IMO”), Star Light Events LLC (“Star Light”) and Swan Media Group, Inc. (“Swan”), controlled by Robert M. Gans, our President, Chief Executive Officer and a member of our Board of Directors. As of the Effective Date, IMO owed us an aggregate of $ 255,406 4 As of the Effective Date, Starlight owed us an aggregate of $ 250,000 75,000 4 As of the Effective Date, Swan owed us an aggregate of $ 166,000 50,000 4 Mr. Gans personally guaranteed the obligations of each of IMO, Starlight and Swan under their respective promissory notes. Mr. Gans anticipates both the unpaid note payments of IMO, Starlight and Swan along with the unpaid monthly royalty fees due under the terms of the IMO and Swan licensing agreement will be paid in full by November 30, 2017. The terms of the Settlement Agreement are similar to the terms of the settlement we recently entered into with unaffiliated third parties with respect to a former licensee in Detroit, Michigan. See “Item 3. Legal Proceedings” for additional information regarding this settlement. Accordingly, we believe the terms of the Settlement Agreement are fair to both the Company and the Settling Licensees, and are no less favorable to us than we could have obtained in an adversarial proceeding. As of September 30, 2017, the Company paid a $ 280,000 The total amounts due to the various related parties as of September 30, 2017 and December 31, 2016 was $ 11,844 9,074 275,154 396,807 275,154 |
Licensees
Licensees | 9 Months Ended |
Sep. 30, 2017 | |
Licenses [Abstract] | |
Licenses Disclosure [Text Block] | Note 4. Licensees The Company has 26 license agreements which were obtained between 2003 and 2017. On March 16, 2016, we (through our subsidiary Scores Licensing Corp.) entered into a trademark license agreement with Michael Blutrick, granting a non-exclusive grant of rights and licenses owned by the Company to the licensee for the right to use. The license, which is renewable, was for a term of twelve months and has been extended. See Note 6 for litigation relating to a few of the Company’s license agreements. “IMO’s” members are our majority shareholder, Robert M. Gans ( 72 2 80 1 0 80 1 0 92.165 0 0 |
Deferred Revenue
Deferred Revenue | 9 Months Ended |
Sep. 30, 2017 | |
Deferred Revenue [Abstract] | |
Deferred Revenue Amortization Life [Text Block] | Note 5. Deferred Revenue License agreements sometimes include Initiation/Inception Fees. These fees are recorded as deferred revenue and amortized over the life of the agreements, usually five years. |
Commitments and Contingencies
Commitments and Contingencies | 9 Months Ended |
Sep. 30, 2017 | |
Commitments and Contingencies Disclosure [Abstract] | |
Commitments and Contingencies Disclosure [Text Block] | Note 6. Commitments and Contingencies The Company records $ 7,500 2,500 On February 19, 2015 we, together with our subsidiary SLC, filed an action against Norm A Properties LLC in the Supreme Court of the State of New York for the County of New York. Defendant utilizes the “Scores” name and trademark in connection with its ownership and operation of an adult entertainment club in Detroit, Michigan. In this action we sought damages for breach of contract in the amount of $ 110,000 117,646.92 60,000 On April 3, 2016, fifty (50) individuals purporting to be professional models and/or actresses, filed a civil suit in the United States District Court for the Southern District of New York against the Company, I.M. Operating, LLC, The Executive Club, LLC, and Robert M. Gans (collectively, “Defendants”), alleging images of the plaintiffs were used without their consent for commercial purposes on websites and social media outlets to promote gentlemen’s clubs operated by the Defendants or licensees of the Defendants. The lawsuit further alleges that the unauthorized use of these images created, among other things, the false impression that these individuals either worked at, or endorsed, one or more of such clubs. The lawsuit asserts causes of action under Section 43 of the Lanham Act, 28 U.S.C. § 1125(a)(1), premised on a theory of false endorsement and/or association; New York Civil Rights Law §§ 50-51; New York’s Deceptive Trade Practices Act, New York General Business Law § 349; defamation; as well as various common law torts, namely negligence, conversion, unjust enrichment and quantum meruit. The lawsuit seeks unspecified compensatory damages, punitive damages, as well as attorneys’ fees and costs. The lawsuit also seeks an injunction permanently enjoining the use of the individuals’ images to promote, via any medium, any of the clubs. On January 5, 2017, the Court issued an Order granting in part, and denying in part, the Defendants’ motion to dismiss the complaint. Following the issuance of this Order, the plaintiffs filed an amended complaint and the Defendants filed an answer responding to same. The case is presently in the discovery phase. The Company, along with all of the Defendants, intends to vigorously defend themselves against the claims asserted against them in this lawsuit. On April 20, 2017, as a result of the claims asserted in the above action, the Company filed a third-party complaint against certain licensees, namely CG Consulting, LLC; Anthony Quaranta; High Five Management Group, Inc.; Club 2000 Eastern Avenue, Inc.; SCMD, LLC; David Baucom; Manhattan Fashion L.L.C.; Stone Park Entertainment, Inc.; Silver Bourbon, Inc.; Tampa Food & Entertainment, Inc.; Funn House Productions, L.L.C.; Norm A Properties, LLC; Southeast Show Clubs, LLC; Michael Tomkovich; Palm Spring Grill LLC; Houston KP LLC; and Star Light Events LLC (collectively, “Third-Party Defendants”) asserting causes of action for breach of contract, breach of warranty, contractual indemnification, common law indemnification, contribution and breach of contract for failure to procure insurance. The Company alleges, among other things, that the Third-Party Defendants breached their respective license agreements by using promotional, marketing and advertising materials, including the images of the individuals implicated in the above-action without obtaining the Company’s approval and utilizing, publishing and/or disseminating the images of such individuals on their respective websites and/or social media accounts without all appropriate permissions, authorizations, releases or licenses in violation of the rights of such individuals. Additionally, the Company has alleged that pursuant to the Third-Party Defendants’ respective license agreements, each of the Third-Party Defendants are expressly obligated to indemnify, defend and hold harmless the Company, among others, for the claims asserted by the individuals in the above-action, including any resulting judgment, verdict or settlement obtained by such individuals based on the claims asserted in the amended complaint, as well as all amounts the Company has expended, and will continue to expend, in investigating and defending the claims asserted in the Amended Complaint. The Company is also seeking damages from the Third-Party Defendants for allegedly failing to procure insurance for the Company’s benefit, as required by the Third-Party Defendants’ respective license agreements. On January 3, 2017, we, together with our subsidiary SLC, filed an action against CJ NYC Inc in the United States District Court for the Southern District of New York. Defendant utilizes the “Scores” name and trademark in connection with its ownership and operation of an adult entertainment club in Woodside, New York. In this action we sought damages for breach of contract in the amount of $ 85,000 85,000 14,333.33 529.99 On January 31, 2017 we, together with our subsidiary SLC, filed an action against Funn House Productions LLC in the United States District Court for the Southern District of New York. Defendant utilizes the “Scores” name and trademark in connection with its ownership and operation of an adult entertainment club in New Haven, Connecticut. In this action we sought damages for breach of contract in the amount of $ 45,000 60,000 On or about July 25, 2017, plaintiff Dislenia Munoz (“Plaintiff”), who formerly performed as an adult entertainer at Scores New York, owned in its entirety by I.M. Operating LLC (“I.M. Operating”), commenced a putative class action lawsuit (the “Lawsuit”) against the Company, I.M. Operating, Robert Gans and Mark Yackow (collectively, “Defendants”) in the Supreme Court of the State of New York, County of New York. Plaintiff alleges that she and other similarly situated entertainers at Scores New York were misclassified as independent contractors, that they should have been classified as employees, and as a result, the defendants violated, among other things, applicable state wage and hour laws. The Lawsuit seeks unspecified compensatory damages, liquidated damages, as well as attorneys’ fees and costs. The Company, along with all of the Defendants, intend to vigorously defend themselves against the claims asserted against them in the Lawsuit. At this time, the parties have reached a settlement in principle to resolve the claims in the Lawsuit which is being memorialized in a written agreement to be submitted to an Arbitrator for approval. There are no other material legal proceedings pending to which we or any of our property are subject, nor to our knowledge are any such proceedings threatened. |
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS | 9 Months Ended |
Sep. 30, 2017 | |
Subsequent Events [Abstract] | |
Subsequent Events [Text Block] | Note 7. SUBSEQUENT EVENTS Management evaluated subsequent events through the date of this filing and determined that no additional events have occurred that would require adjustment to or disclosure in the financial statements. |
Summary of Significant Accoun13
Summary of Significant Accounting Principles (Policies) | 9 Months Ended |
Sep. 30, 2017 | |
Accounting Policies [Abstract] | |
Going Concern [Policy Text Block] | Going Concern As of September 30, 2017 the Company has cumulative losses totaling $ (6,316,550) 53,997 (251,397) These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. |
Concentration Risk, Credit Risk, Policy [Policy Text Block] | Concentration of Credit Risk The Company earns predominately royalty revenues and to a lesser extent initiation fees from 22 licensees. With regards to 2017, concentrations of sales from 3 licensees range from 12 17 47 19 26 85 19 23 26 With regards to 2016, concentrations of sales from 5 licensees range from 10 16 64 21 27 94 22 24 27 |
Revenue Recognition, Policy [Policy Text Block] | Revenue Recognition The Company records revenues earned as royalties under its license agreements as they are earned over the term of the license agreements. The terms of the royalties earned under these license agreements vary from a flat monthly fee to a percentage of the revenues of the licensee on a monthly basis. If a license agreement is terminated, then the remaining unearned balance of the deferred revenues are recorded as earned if applicable. As a result of the tenuous nature of the gentlemen’s club industry in general and the resulting financial instability of several of our new licensees the company has implemented a policy of recognizing revenue for these specific entities as it is received rather than when it is earned. Once our relationship with them has been more firmly established and payments have been made regularly and on time we will report these revenues when earned. |
Consolidation, Policy [Policy Text Block] | Principles of consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Inter-company items and transactions have been eliminated in consolidation. |
Cash and Cash Equivalents, Policy [Policy Text Block] | Cash and cash equivalents The Company considers all highly liquid temporary cash investments, with a maturity of three months or less when purchased, to be cash equivalents. There are times when cash may exceed $ 250,000 |
Earnings Per Share, Policy [Policy Text Block] | Income per Share Net income per share data for both the three-month |
Fair Value of Financial Instruments, Policy [Policy Text Block] | Fair Value of Financial Instruments The carrying value of cash and accrued expenses, if applicable, approximate their fair values based on the short-term maturity of these instruments. The carrying amounts of debt were also estimated to approximate fair value. The Company utilizes the methods of fair value measurement as described in ASC 820 to value its financial assets and liabilities. As defined in ASC 820, fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In order to increase consistency and comparability in fair value measurements, ASC 820 establishes a fair value hierarchy that prioritizes observable and unobservable inputs used to measure fair value into three broad levels, which are described below: Level 1: Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs. Level 2: Observable prices that are based on inputs not quoted on active markets, but corroborated by market data. Level 3: Unobservable inputs are used when little or no market data is available. The fair value hierarchy gives the lowest priority to Level 3 inputs. |
New Accounting Pronouncements, Policy [Policy Text Block] | New Accounting Pronouncements All new accounting pronouncements issued but not yet effective or adopted have been deemed not to be relevant to us, hence are not expected to have any impact once adopted |
Summary of Significant Accoun14
Summary of Significant Accounting Principles (Details Textual) - USD ($) | 3 Months Ended | 9 Months Ended | |||
Sep. 30, 2017 | Sep. 30, 2016 | Sep. 30, 2017 | Sep. 30, 2016 | Dec. 31, 2016 | |
Accounting policies [Line Items] | |||||
Retained Earnings (Accumulated Deficit) | $ (6,316,550) | $ (6,316,550) | $ (6,065,153) | ||
Working Capital Surplus Deficit | 53,997 | ||||
Net Loss | (155,237) | $ (22,477) | (251,397) | $ (191,171) | |
Cash, FDIC Insured Amount | $ 250,000 | $ 250,000 | |||
Merchandise Sales 3 Licenses [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 47.00% | ||||
Merchandise Sales 3 Licenses [Member] | Minimum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 12.00% | ||||
Merchandise Sales 3 Licenses [Member] | Maximum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 17.00% | ||||
Merchandise Receivables - 3 Licenses [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 19.00% | 22.00% | |||
Merchandise Receivables - 3 Licenses [Member] | Minimum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 23.00% | 24.00% | |||
Merchandise Receivables - 3 Licenses [Member] | Maximum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 26.00% | 27.00% | |||
Merchandise Sales - 4 Licenses [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 64.00% | ||||
Merchandise Sales - 4 Licenses [Member] | Minimum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 10.00% | ||||
Merchandise Sales - 4 Licenses [Member] | Maximum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 16.00% | ||||
Merchandise Receivables - 4 Licenses [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 85.00% | 94.00% | |||
Merchandise Receivables - 4 Licenses [Member] | Minimum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 19.00% | 21.00% | |||
Merchandise Receivables - 4 Licenses [Member] | Maximum [Member] | |||||
Accounting policies [Line Items] | |||||
Concentration Risk, Percentage | 26.00% | 27.00% |
Related-Party Transactions (Det
Related-Party Transactions (Details Textual) - USD ($) | May 05, 2015 | Dec. 09, 2013 | Feb. 28, 2017 | Jan. 01, 2013 | Jan. 24, 2006 | Sep. 30, 2017 | Dec. 31, 2016 | Sep. 30, 2016 | Apr. 30, 2014 | Dec. 21, 2009 | Jan. 27, 2009 |
Related Party Transaction [Line Items] | |||||||||||
Due to Related Parties, Current | $ 11,844 | $ 9,074 | |||||||||
Royalty Payment Rate On Gross Revenue | 4.99% | ||||||||||
Royalties And Expenses Payable, Related Party | 104,986 | 122,109 | |||||||||
Due from Related Parties, Current | 275,154 | 396,807 | |||||||||
License Agreement Selling Price Description | Starlight will purchase the licensed products from us or our affiliates at our cost plus 25% | ||||||||||
Due to Related Parties | 11,844 | 9,074 | |||||||||
Westside Realty of New York Inc [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Related Party Rent Per Month | 2,500 | ||||||||||
Rent Payable, Related Party | $ 7,500 | 0 | |||||||||
Scores New York [Member] | Director [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Equity Method Investment, Ownership Percentage | 2.00% | 2.00% | |||||||||
Star Light Evens LLC [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Related Party Royalties Payable Per Month | $ 10,000 | ||||||||||
Due from Related Parties | $ 250,000 | ||||||||||
Debt Instrument, Interest Rate During Period | 4.00% | ||||||||||
Debt Instrument, Frequency of Periodic Payment | 10 consecutive monthly installments | ||||||||||
Related Party Transaction, Amounts of Transaction | $ 75,000 | ||||||||||
Star Light Evens LLC [Member] | Director [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Equity Method Investment, Ownership Percentage | 1.00% | ||||||||||
Star Light Evens LLC [Member] | Royalty Receivable [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Due to Affiliate | $ 93,442 | 130,000 | |||||||||
Swan Media Group, Inc [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Due from Related Parties | $ 166,000 | ||||||||||
Debt Instrument, Interest Rate During Period | 4.00% | ||||||||||
Debt Instrument, Frequency of Periodic Payment | 10 consecutive monthly installments | ||||||||||
Related Party Transaction, Amounts of Transaction | $ 50,000 | ||||||||||
I.M. Operating LLC [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Due from Related Parties | $ 255,406 | ||||||||||
Debt Instrument, Interest Rate During Period | 4.00% | ||||||||||
Debt Instrument, Frequency of Periodic Payment | 22 consecutive monthly installments | ||||||||||
I.M. Operating LLC [Member] | Royalty Receivable [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Due to Affiliate | 76,726 | 144,698 | |||||||||
Robert M. Gans [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Payments to Employees | $ 280,000 | ||||||||||
Robert M. Gans [Member] | Westside Realty of New York Inc [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Equity Method Investment, Ownership Percentage | 80.00% | ||||||||||
Robert M. Gans [Member] | Scores New York [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Equity Method Investment, Ownership Percentage | 72.00% | 72.00% | |||||||||
Robert M. Gans [Member] | Star Light Evens LLC [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Equity Method Investment, Ownership Percentage | 92.165% | ||||||||||
Robert M. Gans [Member] | Swan Media Group, Inc [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Equity Method Investment, Ownership Percentage | 80.00% | 80.00% | |||||||||
Metropolitan Lumber [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Due to Related Parties, Current | $ 0 | ||||||||||
Management Services, Fee Amount Per Year | $ 90,000 | $ 30,000 | |||||||||
Management Services, Fee Payable | $ 22,500 | 0 | |||||||||
Starlin Llc [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Due to Related Parties, Current | $ 0 | ||||||||||
Metropolitan Lumber Hardware and Building Supplies, Inc. [Member] | |||||||||||
Related Party Transaction [Line Items] | |||||||||||
Due to Other Related Parties, Current | $ 11,844 | $ 9,074 |
Licensees (Details Textual)
Licensees (Details Textual) | 9 Months Ended | |||
Sep. 30, 2017 | Sep. 30, 2016 | Dec. 21, 2009 | Jan. 27, 2009 | |
I.M. Operating LLC [Member] | ||||
Licenses [Line Items] | ||||
Percentage Of Royalty Revenue | 1.00% | 0.00% | ||
Westside Realty of New York Inc [Member] | Robert M. Gans [Member] | ||||
Licenses [Line Items] | ||||
Equity Method Investment, Ownership Percentage | 80.00% | |||
Swan Media Group, Inc [Member] | ||||
Licenses [Line Items] | ||||
Percentage Of Royalty Revenue | 1.00% | 0.00% | ||
Swan Media Group, Inc [Member] | Robert M. Gans [Member] | ||||
Licenses [Line Items] | ||||
Equity Method Investment, Ownership Percentage | 80.00% | 80.00% | ||
Scores Atlantic City [Member] | ||||
Licenses [Line Items] | ||||
Percentage Of Royalty Revenue | 0.00% | 0.00% | ||
Scores Atlantic City [Member] | Robert M. Gans [Member] | ||||
Licenses [Line Items] | ||||
Equity Method Investment, Ownership Percentage | 92.165% | |||
Scores New York [Member] | Director [Member] | ||||
Licenses [Line Items] | ||||
Equity Method Investment, Ownership Percentage | 2.00% | 2.00% | ||
Scores New York [Member] | Robert M. Gans [Member] | ||||
Licenses [Line Items] | ||||
Equity Method Investment, Ownership Percentage | 72.00% | 72.00% |
Deferred Revenue (Details Textu
Deferred Revenue (Details Textual) | 9 Months Ended |
Sep. 30, 2017 | |
Deferred Revenue Arrangement [Line Items] | |
Deferred Revenue Amortization Period | 5 years |
Commitments and Contingencies (
Commitments and Contingencies (Details Textual) - USD ($) | Jan. 03, 2017 | May 25, 2017 | Feb. 28, 2017 | Jan. 31, 2017 | Aug. 31, 2015 | Feb. 19, 2015 | Sep. 30, 2017 |
Other Commitments [Line Items] | |||||||
Loss Contingency Defendant Awarding Total | $ 117,646.92 | ||||||
Litigation Settlement, Amount Awarded from Other Party | $ 60,000 | ||||||
Norm A Properties LLC [Member] | |||||||
Other Commitments [Line Items] | |||||||
Loss Contingency, Damages Sought, Value | $ 110,000 | ||||||
CJ NYC [Member] | |||||||
Other Commitments [Line Items] | |||||||
Loss Contingency, Damages Sought, Value | $ 85,000 | ||||||
Loss Contingency, Damages Awarded, Value | $ 85,000 | ||||||
CJ NYC [Member] | Other Expense [Member] | |||||||
Other Commitments [Line Items] | |||||||
Loss Contingency, Damages Awarded, Value | 529.99 | ||||||
CJ NYC [Member] | Damages [Member] | |||||||
Other Commitments [Line Items] | |||||||
Loss Contingency, Damages Awarded, Value | $ 14,333.33 | ||||||
Robert Gan [Member] | |||||||
Other Commitments [Line Items] | |||||||
Lease Amount Per Month | 2,500 | ||||||
Metropolitan Lumber [Member] | |||||||
Other Commitments [Line Items] | |||||||
Contributed Services Rent Per Month | $ 7,500 | ||||||
Funn House Productions LLC [Member] | |||||||
Other Commitments [Line Items] | |||||||
Loss Contingency, Damages Sought, Value | $ 45,000 | ||||||
Loss Contingency Defendant Awarding Total | $ 60,000 |