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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2015	Feb. 29, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	SPARK NETWORKS INC
Entity Central Index Key	0001314475
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY
Trading Symbol	LOV
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 48,355,969
Entity Common Stock, Shares Outstanding		25,845,879

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 6,565	$ 11,696
Restricted cash	747	1,056
Accounts receivable (net of allowance for doubtful accounts of $99 and $0 at December 31, 2015 and 2014, respectively)	790	1,308
Deferred tax asset - current		11
Prepaid expenses and other	1,341	1,516
Total current assets	9,443	15,587
Property and equipment, net	5,584	4,072
Goodwill	14,450	8,575
Intangible assets, net	3,451	2,469
Deferred tax asset - non-current		68
Deposits and other assets	148	234
Total assets	33,076	31,005
Current liabilities:
Accounts payable	1,749	1,300
Accrued liabilities	3,854	3,948
Deferred revenue	5,834	7,092
Deferred tax liability - current		496
Total current liabilities	11,437	12,836
Deferred tax liability - non-current	2,136	1,607
Other liabilities	537	807
Total liabilities	14,110	15,250
Commitments and Contingencies (Note 11)
Stockholders' equity:
10,000,000 shares of Preferred Stock, $0.001 par value, 450,000 of which are designated as Series C Junior Participating Cumulative Preferred Stock, with no shares of Preferred Stock issued or outstanding
100,000,000 shares of Common Stock, $0.001 par value, with 25,845,879 and 24,556,182 shares of Common Stock issued and outstanding at December 31, 2015 and 2014, respectively:	27	25
Additional paid-in-capital	77,188	72,522
Accumulated other comprehensive income	739	759
Accumulated deficit	(58,988)	(57,551)
Total stockholders' equity	18,966	15,755
Total liabilities and stockholders' equity	$ 33,076	$ 31,005

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Accounts receivable, allowance for doubtful accounts	$ 99	$ 0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	25,845,879	24,556,182
Common stock, shares outstanding	25,845,879	24,556,182
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Designated as Series C Junior Participating Cumulative Preferred Stock
Preferred stock, shares authorized	450,000	450,000

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Revenue	$ 48,135	$ 61,645	$ 69,409
Cost and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	24,075	34,321	55,958
Sales and marketing	4,137	5,127	5,601
Customer service	3,065	3,038	2,902
Technical operations	1,024	1,130	1,167
Development	4,037	3,446	3,129
General and administrative	10,379	13,300	10,494
Depreciation	2,211	2,053	1,987
Amortization of intangible assets	108	40	20
Impairment of long-lived assets	197	128	265
Total cost and expenses	49,233	62,583	81,523
Operating loss	(1,098)	(938)	(12,114)
Interest expense (income) and other, net	96	564	(229)
Loss before provision for income taxes	(1,194)	(1,502)	(11,885)
Income tax (benefit) provision	243	(375)	495
Net loss	(1,437)	(1,127)	(12,380)
Other comprehensive loss, net of tax:
Foreign currency translation adjustment	(20)	(17)	64
Comprehensive loss	$ (1,457)	$ (1,144)	$ (12,316)
Net loss per share - basic and diluted	$ (0.06)	$ (0.05)	$ (0.54)
Weighted average shares outstanding - basic and diluted	25,170	24,064	22,795

Consolidated Statements of Stockholders' Equity - USD ($)	Total	Common Stock	Additional Paid In Capital	Accumulated Other Comprehensive Income	Accumulated Deficit
Beginning balance at Dec. 31, 2012	$ 11,546,000	$ 21,000	$ 54,857,000	$ 712,000	$ (44,044,000)
Beginning balance, Shares at Dec. 31, 2012		20,945,000
Issuance of common stock upon exercise of stock options	2,873,000	$ 1,000	2,872,000
Issuance of common stock upon exercise of stock options, Shares		916,000
Issuance of common stock in a public offering	12,253,000	$ 2,000	12,251,000
Issuance of common stock in a public offering, Shares		2,141,000
Foreign currency translation adjustments, net of tax	64,000			64,000
Stock-based compensation	767,000		767,000
Net loss	(12,380,000)				(12,380,000)
Ending balance at Dec. 31, 2013	15,123,000	$ 24,000	70,747,000	776,000	(56,424,000)
Ending balance, Shares at Dec. 31, 2013		24,002,000
Issuance of common stock upon exercise of stock options	$ 2,322,000	$ 1,000	2,321,000
Issuance of common stock upon exercise of stock options, Shares	759,000	737,000
Issuance of restricted stock, Shares		88,000
Purchase of common stock for retirement	$ (1,492,000)	$ (1,500,000)	(1,492,000)
Purchase of common stock for retirement, Shares		(271,117)
Foreign currency translation adjustments, net of tax	(17,000)			(17,000)
Stock-based compensation	946,000		946,000
Net loss	(1,127,000)				(1,127,000)
Ending balance at Dec. 31, 2014	15,755,000	$ 25,000	72,522,000	759,000	(57,551,000)
Ending balance, Shares at Dec. 31, 2014		24,556,000
Issuance of common stock upon exercise of stock options	$ 3,771,000	$ 1,000	3,770,000
Issuance of common stock upon exercise of stock options, Shares	1,308,000	1,236,000
Issuance of common stock upon acquisition of subsidiary	$ 1,000,000	$ 1,000	999,000
Issuance of common stock upon acquisition of subsidiary, Shares		315,000
Issuance of restricted stock, Shares		27,000
Purchase of common stock for retirement	(885,000)	$ (885,000)	(885,000)
Purchase of common stock for retirement, Shares		(288,284)
Foreign currency translation adjustments, net of tax	(20,000)			(20,000)
Stock-based compensation	782,000		782,000
Net loss	(1,437,000)				(1,437,000)
Ending balance at Dec. 31, 2015	$ 18,966,000	$ 27,000	$ 77,188,000	$ 739,000	$ (58,988,000)
Ending balance, Shares at Dec. 31, 2015		25,846,000

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net loss	$ (1,437)	$ (1,127)	$ (12,380)
Adjustments to reconcile net loss to cash (used in) provided by operating activities:
Depreciation and amortization	2,319	2,093	2,007
Impairment of long-lived assets	197	128	265
Stock-based compensation	782	946	767
Non-current taxes payable and other			12
Foreign exchange loss (gain) on intercompany loan	15	518	(297)
Provision for deferred income taxes	112	103	454
Provision for doubtful accounts	99
Changes in operating assets and liabilities:
Accounts receivable, net	434	261	(59)
Restricted cash	309	240	(64)
Prepaid expenses and other assets	241	227	(258)
Accounts payable and accrued liabilities	57	(2,073)	782
Deferred revenue	(1,258)	(1,738)	702
Other liabilities	(270)	(897)	255
Net cash provided by (used in) operating activities	1,600	(1,319)	(7,814)
Cash flows from investing activities:
Purchases of property and equipment	(3,617)	(2,294)	(2,689)
Purchases of intangible assets		(244)	(358)
Acquisitions of businesses	(6,000)
Net cash used in investing activities	(9,617)	(2,538)	(3,047)
Cash flows from financing activities:
Proceeds from issuance of stock in a public offering			12,253
Proceeds from issuance of stock from exercise of stock options	3,771	2,322	2,873
Purchase of common stock for retirement	(885)	(1,492)
Net cash provided by financing activities	2,886	830	15,126
Net (decrease) increase in cash	(5,131)	(3,027)	4,265
Cash and cash equivalents at beginning of year	11,696	14,723	10,458
Cash and cash equivalents at end of year	6,565	11,696	14,723
Supplemental disclosure of cash flow information:
Cash paid for income taxes	95	$ 36	$ 61
Supplemental disclosure of non-cash investing activities:
Purchases of property and equipment recorded in accounts payable and accrued liabilities	298
Acquisitions of businesses with common stock	$ 1,000

The Company and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

The Company and Summary of Significant Accounting Policies

Note 1. The Company and Summary of Significant Accounting Policies

The Company

Spark Networks, Inc. (the “Company” or “we”) creates communities that help individuals form life-long relationships with others that share their interests and values. The Company’s core properties, JDate and ChristianMingle, are communities geared towards singles of the Jewish and Christian faiths. Through the Company’s websites and mobile applications, The Company helps members search for and communicate with other like-minded individuals.

Membership to the Company’s online and web services, which includes the posting of a personal profile and photos, and access to its database of profiles, is free. The Company charges a fee (typically, one, three or six month subscription fees) to members, allowing them to initiate communication with other members and subscribers using the Company’s onsite communication tools, including anonymous email, instant messenger, chat rooms and message boards. For most of the Company’s services, two-way communications through the Company’s email platform can only take place between paying members.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the parent company and all of its wholly-owned subsidiaries. All significant intercompany transactions and balances have been eliminated in consolidation.

Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“US GAAP”) requires management to make estimates, judgments and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and related disclosure of contingent assets and liabilities. On an ongoing basis, management evaluates its estimates, including those related to revenue recognition, cost of revenue, prepaid advertising, website and software development costs, goodwill, intangible and other long-lived assets, legal contingencies, income taxes and stock-based compensation. In addition, management uses assumptions when utilizing the Black-Scholes option valuation model to calculate the fair value of granted stock-based awards. Management bases its estimates of the carrying value of certain assets and liabilities on historical experience and on various other assumptions that it believes to be reasonable under the circumstances, when these carrying values are not readily available from other sources. Actual results may differ from these estimates.

Foreign Currency

The financial statements of the Company’s foreign subsidiaries are prepared using the local currency as the subsidiary’s functional currency. The Company translates the assets and liabilities into U.S. dollars using period-end rates of exchange, and revenue and expenses using average rates of exchange for the year. The resulting translation gain or loss is included in accumulated other comprehensive loss and is excluded from net loss.

The intercompany loan between the Company and its Israel subsidiary is classified as a loan as management expects settlement upon maturity in 2025. The loan is eliminated upon consolidation. The foreign exchange gains and losses related to this loan are recorded as part of net loss and excluded from accumulated other comprehensive loss. For the years ended December 31, 2015, 2014, and 2013, the Company recorded a foreign exchange loss of $15,000, $518,000, and gain of $297,000, respectively, related to the intercompany loan.

Revenue Recognition and Deferred Revenue

Substantially all of the Company’s revenue is derived from subscription fees. Revenue is presented net of credits and credit card chargebacks. The Company recognizes revenue in accordance with US GAAP. Revenue recognition occurs ratably over the subscription period, beginning when there is persuasive evidence of an arrangement, delivery has occurred (access has been granted), the fees are fixed or determinable, and collection is reasonably assured. Subscribers pay in advance, primarily by using a credit card, and, subject to certain conditions identified in our terms and conditions, all purchases are final and nonrefundable. Fees collected in advance for subscriptions are deferred and recognized as revenue using the straight line method over the term of the subscription.

The Company also earns a small amount of revenue from advertising sales and offline events. The Company records advertising revenue as it is earned and is included in the total revenue of each segment that generates advertising sales. Revenue and the related expenses associated with offline events are recognized at the conclusion of each event.

Fair Value Measurement

Fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. As a basis for considering such assumptions, the Company applies a three-tier value hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:

Level 1—Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2—Other inputs that are directly or indirectly observable in the marketplace for similar assets or liabilities.

Level 3—Unobservable inputs which are supported by little or no market activity.

The fair value hierarchy requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.

The Company has not elected the fair value option for any non-financial assets or liabilities that require remeasurement on a recurring basis.

Business Combinations

We acquire the stock or specific assets of companies that may be considered to be business acquisitions. Under the acquisition method of accounting, we allocate the fair value of purchase consideration to the tangible assets acquired, liabilities assumed, and intangible assets acquired based on their estimated fair values. The excess of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to estimating the fair value and expected useful life assigned to each class of assets and liabilities acquired. Different classes of assets will have varying useful lives. For example, the useful life of a member database, which is typically three years, is not the same as the useful life of a paying subscriber list, which is typically three months, or a domain name, which is indefinite. Consequently, to the extent a longer-lived asset is ascribed greater value under the purchase method than a shorter-lived asset, there may be less amortization recorded in a given period or no amortization for indefinite lived intangibles.

Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, we may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings.

Cash and Cash Equivalents

All highly liquid instruments with an original maturity of three months or less are considered cash and cash equivalents. Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash and cash equivalents. Cash and cash equivalents are maintained with financial institutions and are in excess of Federal Deposit Insurance Corporation insurance limits.

As of December 31, 2015, we held cash funds in Israel of approximately $190,000 USD denominated in the New Israeli Shekel. We did not hold any amounts of other foreign currencies.

Restricted Cash

The Company’s credit card processors regularly withhold deposits and maintain balances which the Company records as restricted cash. As of December 31, 2015 and 2014, the Company had $0.7 million and $1.1 million in restricted cash, respectively.

Accounts Receivable

Accounts receivable is primarily composed of credit card payments for subscription fees, less amounts withheld and presented as restricted cash, pending collection from the credit card processors and to a much smaller extent, receivables for advertising sales. The Company reviews its accounts receivable from advertisers on a monthly basis to determine if an allowance is necessary. Allowance for doubtful accounts was $99,000 as of December 31, 2015. An allowance was not necessary as of December 31, 2014.

Prepaid Advertising Expenses

In certain circumstances, the Company pays in advance for advertising and expenses the prepaid amounts over the contract periods as the vendors deliver on their commitments. The Company evaluates the realization of prepaid amounts at each reporting period, and expenses prepaid amounts upon delivery of services or if it determines that a vendor will be unable to deliver on its commitment and is not willing or able to repay the undelivered prepaid amount.

Website and Software Development Costs

The Company capitalizes costs related to developing or obtaining internal-use software. Capitalization of costs begins after the preliminary project stage has been completed. Costs incurred in the preliminary project and post-implementation stages of an internal use software project are expensed as incurred and certain costs incurred in the application development stage of a project are capitalized into property and equipment.

The Company expenses costs related to the planning and post implementation phases of website development efforts. Direct costs incurred in the development phase are capitalized. Costs associated with minor enhancements and maintenance for a website are included in development expenses in the accompanying Consolidated Statements of Operations and Comprehensive Loss.

Capitalized website and internal software development costs are recorded under property and equipment and amortized over the estimated useful life of the products, which is usually three years. The following table summarizes capitalized software development costs for the years ended December 31, (in thousands):

	2015			2014			2013
Beginning Balance	$	3,131		$	2,651			2,431
Capitalized	$	3,704		$	1,997		$	1,849
Amortization	$	(1,646	)	$	(1,389	)	$	(1,364	)
Impaired	$	(197	)	$	(128	)	$	(265	)
Unamortized Balance	$	4,992		$	3,131		$	2,651

Property and Equipment

Property and equipment is stated at cost, net of accumulated depreciation, which is provided using the straight-line method over the estimated useful life of the asset. Amortization of leasehold improvements is calculated using the straight-line method over the estimated useful life of the asset or remaining term of the lease, whichever is shorter. Useful lives for computer equipment, computer software, and furniture, fixtures and equipment is 3 years, and leasehold improvements have a useful life of 3-10 years. Upon the sale or retirement of property or equipment, the cost and related accumulated depreciation and amortization are removed from the Company’s Balance Sheet with the resulting gain or loss, if any, reflected in the Company’s Consolidated Statements of Operations and Comprehensive Loss.

Goodwill and Indefinite Lived Intangible Assets

Goodwill represents the excess of the purchase price over the fair value of the net assets acquired resulting from business acquisitions, specifically allocated to reporting units. Intangible assets resulting from the acquisitions of entities are recorded using the acquisition method of accounting and estimated by management based on the fair value of assets received. Identifiable intangible assets are comprised mainly of domain names and acquired technologies. Domain names were determined to have indefinite useful lives, thus, they are not amortized. Intangible assets with finite useful lives are amortized using the straight-line method over their estimated useful lives of 3 years. In addition to the recoverability assessment, management routinely reviews the remaining estimated useful lives of its amortizable intangible assets. If the Company reduces its estimate of the useful life assumption for any asset, the remaining unamortized balance would be amortized over the revised estimated useful life. Management determines its reporting units and operating segments through the use of the management approach. The management approach considers the internal organizational structure used by the Company’s chief operating decision maker for making operating decisions and assessing performance.

Management reviews the potential of goodwill impairment at least annually or more frequently if events or changes in circumstances indicate that the carrying value of goodwill may not be recoverable. Management has elected to first assess the qualitative factors to determine whether it is more likely than not that the fair value of its reporting units is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment. If management determines that it is more likely than not that the fair value of its reporting units is less than their respective carrying amount, then the two-step goodwill impairment test is performed. The first step, identifying a potential impairment, compares the estimated fair value of the reporting unit with its carrying amount. If the carrying amount exceeds its estimated fair value, the second step would need to be performed; otherwise, no further step is required. The second step, measuring the impairment loss, compares the implied fair value of the goodwill with the carrying amount of the goodwill. Any excess of the goodwill carrying amount over the implied fair value is recognized as an impairment loss, and the carrying value of goodwill is written down to the estimated fair value. Fair value is determined based on the present value of estimated future cash flows using a discount rate commensurate with the risk involved. The valuation of goodwill and indefinite lived intangible assets incorporates significant Level 3 unobservable inputs and requires estimates, including the amount and timing of future cash flows. As of December 31, 2015, no impairment of goodwill or intangible assets had been identified. As of December 31, 2015 and 2014, the Company had unamortized goodwill of approximately $14.5 million and $8.6 million, respectively.

Impairment of Long-lived Assets

Management assesses the impairment of assets, which include property and equipment and identifiable intangible assets, whenever events or changes in circumstances indicate that such assets might be impaired and the carrying value may not be recoverable. Events and circumstances that may indicate that an asset is impaired may include significant decreases in the market value of an asset or the Company’s common stock, a significant decline in actual and projected revenue, a change in the extent or manner in which an asset is used, shifts in technology, loss of key management or personnel, changes in the Company’s operating model or strategy and competitive forces, as well as other factors.

If events and circumstances indicate that the carrying amount of an asset may not be recoverable and the expected undiscounted future cash flows attributable to the asset are less than the carrying amount of the asset, an impairment loss equal to the excess of the asset’s carrying value over its estimated fair value is recorded. Fair value is determined based on the present value of estimated expected future cash flows using a discount rate commensurate with the risk involved, and quoted market prices or appraised values, depending on the nature of the assets. Fair value measurements utilized for assets under non-recurring measurements were measured with Level 3 unobservable inputs.

In 2015, the Company impaired approximately $197,000 of long-lived assets primarily related to the full unamortized balance of capitalized software development costs associated with certain products that failed to perform to Company standards. In 2014, the Company impaired capitalized software development costs of approximately $128,000 primarily related to the full unamortized balance of capitalized software development costs associated with certain mobile projects and web-based products no longer in use. In 2013, the Company impaired capitalized software development costs of approximately $265,000 primarily related to the full unamortized balance of capitalized software development costs related to certain web-based products that failed to perform to Company standards.

Income Taxes

The Company accounts for income taxes under the asset and liability method. Accordingly, deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when necessary to reduce deferred taxes to the amount expected to be realized.

In assessing the potential realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which the Company’s tax loss carry-forwards remain deductible.

The Company’s policy is to recognize interest and penalties that would be assessed in relation to the settlement value of unrecognized tax benefits as a component of income tax (benefit) provision.

The Company operates in multiple taxing jurisdictions, both within the United States and outside the United States. The Company has filed tax returns with positions that may be challenged by Federal and State tax authorities. These positions relate to, among others, transfer pricing, the deductibility of certain expenses, intercompany transactions as well as other matters. Although the outcome of tax audits is uncertain, management regularly assesses its tax position for such matters and, in management’s opinion, adequate provisions for income taxes have been made for potential liabilities resulting from such matters. To the extent reserves are recorded, they will be utilized or reversed once the statute of limitations has expired and/or at the conclusion of the tax examination. Management believes that the ultimate outcome of these matters will not have a material impact on its financial position or liquidity. The Company recognizes the tax effects from an uncertain tax position in our consolidated financial statements, only if the position is more-likely-than-not of being sustained on audit, based on the technical merits of the position. Tax positions that meet the recognition threshold are reported at the largest amount that is more-likely-than-not to be realized.

Cost of Revenue

Cost of revenue consists primarily of direct marketing costs, compensation and other employee-related costs (including stock-based compensation) for personnel dedicated to maintaining our data centers, data center expenses and credit card fees. Direct marketing costs are expensed in the period incurred and primarily represent online marketing, including payments to search engines and affiliates, and offline marketing, including radio, billboard, television and print advertising. For the years ended December 31, 2015, 2014 and 2013, the Company incurred direct marketing costs amounting to approximately $19.7 million, $30.5 million and $52.1 million, respectively.

Sales and Marketing

The Company’s sales and marketing expenses relate primarily to salaries for sales and marketing personnel.

Customer Service

The Company’s customer service expenses consist primarily of personnel costs associated with its customer service centers. The members of the Company’s customer service team primarily respond to billing questions, detect fraudulent activity and eliminate suspected fraudulent activity, as well as address site usage and dating questions from our members.

Technical Operations

The Company’s technical operations expenses consist primarily of the personnel and systems necessary to support its corporate technology requirements.

Development

The Company’s development expenses relate primarily to salaries and wages for personnel involved in the development, enhancement and maintenance of its websites and services.

General and Administrative

The Company’s general and administrative expenses relate primarily to corporate personnel-related costs, professional fees, occupancy and other overhead costs.

Stock-based Compensation

We calculate the fair value of stock options using the Black-Scholes option-pricing model. The determination of the fair value of stock-based awards at the grant date requires judgment in developing assumptions, which involve a number of variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards, the expected dividend yield and the expected stock option exercise behavior. Additionally, judgment is also required in estimating the number of stock-based awards that are expected to be forfeited. We used historical and empirical data to assess different forfeiture rates for three different groups of employees. We must reassess forfeiture rates when deemed necessary and we must calibrate actual forfeiture behavior to what has already been recorded. The Company recognizes stock-based compensation on a graded or straight-line basis depending on the terms of the award.

Our computation of expected volatility is based on a combination of historical and market-based implied volatility. The volatility rate was derived by examining historical stock price behavior and assessing management’s expectations of stock price behavior during the term of the option. The term of the options was derived based on the “simplified method” calculation. The simplified method allows companies that do not have sufficient historical experience to provide a reasonable basis for an estimate to instead estimate the expected term of a "plain vanilla" option by averaging the time to vesting and the full term of the option. ("Plain vanilla" options are options with the following characteristics: (1) the options are granted at-the-money; (2) exercisability is conditional only upon performing service through the vesting date; (3) if an employee terminates service prior to vesting, the employee would forfeit the options; (4) if an employee terminates service after vesting, the employee would have a limited time to exercise the options (typically 30 to 90 days); and (5) the options are nontransferable and non-hedgeable.) We periodically evaluate the applicability of using the simplified method with respect to the characteristics noted above with respect to our options and will continue to do so as our business continues to evolve. If any of the assumptions used in the Black-Scholes model change significantly, stock-based compensation expense may differ materially in the future from that recorded in the current period. We believe the accounting for stock-based compensation is a critical accounting policy because it requires the use of complex judgment in its application.

The Company used historical and empirical data to assess different forfeiture rates for three different groups of employees. The Company must reassess forfeiture rates when deemed necessary and it must calibrate actual forfeiture behavior to what has already been recorded. For 2015, 2014 and 2013, there were three groups of employees whose behavior was significantly different from each other. Therefore, the Company estimated different forfeiture rates for each group.

The volatility rate was derived by examining historical stock price behavior and assessing management’s expectations of stock price behavior during the term of the option.

Due to the re-pricing of most options in 2009 and limited option exercise history, the Company is using the “simplified method” calculation, to determine the term of the options. The “simplified method” calculation derives the term by averaging the vesting term with the contractual terms. Option awards to date have generally vested and been expensed in equal annual installments over a four-year period. The “simplified method” allows companies that do not have sufficient historical experience to provide a reasonable basis for an estimate to instead estimate the expected term of a "plain vanilla" option by averaging the time to vesting and the full term of the option. ("Plain vanilla" options are options with the following characteristics: (1) the options are granted at-the-money; (2) exercisability is conditional only upon performing service through the vesting date; (3) if an employee terminates service prior to vesting, the employee would forfeit the options; (4) if an employee terminates service after vesting, the employee would have a limited time to exercise the options (typically 30 to 90 days); and (5) the options are nontransferable and non-hedgeable.) The Company periodically evaluates the applicability of using the simplified method with respect to the characteristics noted above with respect to the Company’s options and will continue to do so as the business continues to evolve. The risk free interest rates are based on U.S Treasury zero-coupon bonds with similar terms for the periods in which the options were granted.

Fair Value of Financial Instruments

The Company’s financial instruments, including cash and cash equivalents, restricted cash, accounts receivable, and accounts payable are carried at cost, which approximates their fair value due to the short-term maturity of these instruments.

Net Loss Per Share

Basic net loss per share is computed by dividing net loss available to common stockholders by the weighted average number of shares of common stock outstanding. Diluted net loss per share is the same as basic net loss per share, as the inclusion of dilutive securities would be anti-dilutive.

	Years Ended December 31
(in thousands except per share amounts)	2015			2014			2013
Net Loss Per Common Share — Basic and Diluted
Net loss applicable to common stock	$	(1,437	)	$	(1,127	)	$	(12,380	)
Weighted average shares outstanding – basic and diluted		25,170			24,064			22,795
Net Loss Per Share – Basic and Diluted	$	(0.06	)	$	(0.05	)	$	(0.54	)

Options to purchase 1.8 million, 2.1 million and 3.0 million shares for fiscal years 2015, 2014 and 2013, respectively, were not included in the computation of diluted net loss per share because the options were anti-dilutive.

Recent Accounting Developments

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. ASU 2014-09 provides for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. In July 2015, the FASB deferred the effective date by one year for annual reporting periods beginning after December 15, 2017 (including interim reporting periods within those periods). Early adoption as of the original effective date of December 15, 2016 (including interim reporting periods within those periods) is permitted. The amendments may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of initial application. Management is currently evaluating when to adopt the new standard, the impacts of adoption, and the implementation approach to be used.

In May 2014, the FASB issued ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved After the Requisite Service Period. The guidance requires that a performance target that affects vesting and that could be achieved after the requisite service period, be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation – Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The updated guidance is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. Management is currently assessing the impact the guidance will have upon adoption.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40) – Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The guidance requires entities to evaluate their ability to continue as a going concern within one year after the date that the financial statements are issued. Disclosure is required if there is substantial doubt about an entity’s ability to continue as a going concern. The guidance in ASU No. 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter, with early application permitted. Management will evaluate the circumstances at the time of adoption for any additional disclosures.

In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes, which simplifies the presentation of deferred income taxes by requiring that deferred tax assets and liabilities be classified as noncurrent on the consolidated balance sheet. The guidance in ASU No. 2015-17 is effective for the annual periods beginning after December 15, 2016 and for annual periods and interim periods thereafter, with early adoption permitted. The Company has elected to early adopt ASU No. 2015-17 for the year ended December 31, 2015 and has applied the new guidance prospectively. Accordingly, the prior balance sheets were not retrospectively adjusted.

In February 2016, the FASB issued ASU 2016-02, Leases, which is intended to improve financial reporting for lease transactions by increasing transparency and comparability among organizations. The guidance in ASU No. 2016-02 requires a lessee to recognize the following at the commencement date for all leases with lease terms of more than 12 months: (i) a lease liability, which is a lessee’s obligation to make lease payments arising from a lease, measured on a discounted basis, and (ii) a right-of-use asset, which is an asset that represents the lessee’s right to use, or control the use of, a specified asset for the lease term. The guidance in ASU No. 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted. Management is currently assessing the impact the guidance will have upon adoption.

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

Note 2. Income Taxes

The loss before provision for income taxes by jurisdiction is as follows (in thousands):

	Years Ended December 31,
	2015			2014			2013
U.S	$	969		$	820		$	(11,597	)
Foreign		(2,163	)		(2,322	)		(288	)
	$	(1,194	)	$	(1,502	)	$	(11,885	)

The income tax (benefit) provision is as follows (in thousands):

	Years Ended December 31,
	2015			2014			2013
Current
Federal	$	1		$	(395	)	$	2
State		92			(129	)		100
Foreign		37			46			49
		130			(478	)		151
Deferred
Federal		1,353			846			(3,803	)
State		(17	)		131			(552	)
Foreign		(561	)		(615	)		(25	)
		775			362			(4,380	)
Change in valuation allowance		(662	)		(259	)		4,724
	$	243		$	(375	)	$	495

The following is a reconciliation of effective income tax rate by years:

	Years Ended December 31,
	2015				2014				2013
Benefit on loss at federal statutory rate		(34.0	)	%		(34.0	)	%		(34.0	)	%
State tax (benefit) provision, net of federal (benefit) provision		6.9				0.7				(0.8	)
Nondeductible stock compensation		71.6				11.8				(0.3	)
Nondeductible transaction costs		11.5				-				-
Tax reserves		4.3				(0.6	)			0.5
Change in state effective tax rate		(5.8	)			(0.1	)			0.8
Foreign tax rate differential		17.0				14.5				0.3
Valuation allowance		(55.5	)			(17.3	)			39.7
Other		4.3				-				(2.0	)
Total provision for income taxes		20.3		%		(25.0	)	%		4.20		%

With respect to the income of its foreign subsidiary, the Company takes the position that the earnings of the foreign subsidiary are permanently invested in that jurisdiction. As of the December 31, 2015, there are no earnings in our foreign subsidiary to repatriate.

The components of the deferred income tax asset (liability) at December 31 are as follows (in thousands):


Deferred income tax assets	2015			2014
Net operating loss carry-forward	$	12,092		$	10,414
Depreciation and amortization		-			1,109
Compensation accruals		515			1,165
R&D credits		894			893
Other		726			864
Total before valuation allowance		14,227			14,445
Less: Valuation allowance		(13,742	)		(13,939	)
Net deferred income tax assets		485			506

Deferred income tax liabilities
Foreign intangible assets		(1,602	)		(1,596	)
U.S. indefinite lived intangible		(539	)		(427	)
Depreciation and amortization		(11	)		-
Other		(469	)		(507	)
Total deferred income tax liabilities		(2,621	)		(2,530	)
Net deferred income taxes	$	(2,136	)	$	(2,024	)

As of December 31, 2015, the Company has a valuation allowance against its deferred tax assets of approximately $13.7 million. Companies are required to assess whether a valuation allowance should be recorded against their deferred tax assets (“DTAs”) based on the consideration of all available evidence, using a “more likely than not” realization standard. In accordance with ASC 740, cumulative losses in recent years, which the Company defines as the most recent three year period, is considered significant negative evidence in evaluating the realizability of DTAs, that is difficult to overcome. In light of the Company’s recent history of losses, it is not able to conclude that it is more likely than not that its DTAs will be realized and it recorded a valuation allowance against its net DTAs, with a corresponding benefit to the income tax provision, of approximately $662,000 as of December 31, 2015.

At December 31, 2015, the Company has gross net operating loss carry-forwards for income tax purposes of approximately $37.8 million and $50.1 million available to reduce future federal and state taxable income, respectively, which expire beginning in the years 2025 for federal purposes and 2018 for state purposes. Under Section 382 of the Internal Revenue Code, the utilization of the net operating loss carry-forwards may be limited based on changes in the ownership of the Company.

At December 31, 2015, the Company also has net operating loss carryovers for Israeli tax purposes of approximately $7.9 million which do not expire.

At December 31, 2015, the Company has federal income tax credit carry-forwards for income tax purposes of approximately $894,000 available to reduce future federal income tax which do not expire.

The Company recognizes excess tax benefits associated with the exercise of stock options directly to stockholders’ equity only when realized. Accordingly, deferred tax assets are not recognized for net operating losses resulting from excess tax benefits. As of December 31, 2015, deferred tax assets do not include approximately $5.3 million of these excess tax benefits from employee stock option exercises that are a component of the Company’s net operating loss carry forwards. Accordingly, additional paid-in-capital will be increased up to an additional $5.3 million if and when such excess tax benefits are realized. However, to the extent additional paid-in capital has been recognized for qualifying excess tax deductions from previous share-based payments, the write-off of the deferred tax asset when the tax deduction is less than recognized compensation cost is charged to additional paid-in capital, with any remainder charged to provision for income taxes. During 2015, no amounts related to excess tax benefits were realized.

The following table summarizes the activity related to the Company’s unrecognized tax positions as of December 31 (in thousands):

	2015		2014
Balance at beginning of year	$	1,225	$	1,225
Additions for tax positions of prior years		-		-
Reductions for tax positions of prior years		-		-
Balance at end of year	$	1,225	$	1,225

Included in the unrecognized tax benefits of $1.2 million at December 31, 2015 was $1.0 million of tax, which if recognized, would reduce our annual effective tax rate, subject to the valuation allowance.

As of December 31, 2015 and 2014, the Company had recorded a $370,000 and $293,000 accrual for interest and penalties on unrecognized tax benefits, respectively. Interest expense (income) other, net of $77,000, $(13,000) and $89,000 were recognized in the years ended December 31, 2015, 2014 and 2013, respectively. It is reasonably possible that the unrecognized tax benefits decreases by approximately $594,000 over the next 12 months.

The Company and its subsidiaries are subject to U.S. federal income tax as well as income tax in multiple state and foreign jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal income tax examinations for years before 2012; state and local income tax examinations before 2011; and foreign income tax examinations before 2011. However, to the extent allowed by law, the tax authorities may have the right to examine prior periods where net operating losses were generated and carried forward, and make adjustments up to the amount of the net operating loss carry forward amount.

Business Combinations

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Business Combinations

Note 4. Business Combinations

Smooch Labs, Inc.

On October 14, 2015, the Company completed the acquisition of all the outstanding shares of Smooch Labs, an unrelated third party and owner of the mobile application, JSwipe. The Company believes that this acquisition will help expand the Company’s Jewish-focused online personals platforms with an additional mobile application. Pursuant to the merger agreement, we issued 315,108 shares of common stock valued at $1.0 million based on the volume weighted average sale price of one share of the Company’s common stock, as reported on the New York Stock Exchange and paid $6.0 million in cash. Smooch Labs has become a wholly owned subsidiary of the Company.

The purchase agreement also included contingent earnout consideration up to an additional $10.0 million to be paid with a combination of one-third cash and two-thirds stock based upon Smooch Lab’s performance against certain agreed-upon operating objectives for the years ending December 31, 2016 and 2017. Management has completed an evaluation of the probability of the performance milestones being achieved within the related earnout periods, and determined that the performance milestones would not likely be achieved. As such, management has not recorded any contingent consideration as of the acquisition date or December 31, 2015. Management would classify a contingent consideration liability within Level 3 of the fair value hierarchy, as factors used to develop the estimated fair value are unobservable inputs that are not supported by market activity.

As part of the acquisition, the Company entered into employment agreements with four key employees. As part of these agreements, in the event that Smooch Labs achieves certain operating objectives for the years ending December 31, 2016 and 2017, and subject to the approval of the Company’s Board of Directors, the Company may award up to $200,000 in additional compensation in the form of restricted stock units under the terms of the 2007 Omnibus Incentive Plan.

The Company used its best estimates and assumptions to assign fair value to the tangible and intangible assets acquired at the acquisition date. Goodwill as of the acquisition date is measured as the excess of purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired. The following table summarizes the allocation of the total purchase consideration to the net assets assumed, including the related estimated useful lives, where applicable:

			Preliminary estimated useful life
Accounts receivable	$	15
Finite-lived intangible assets:
Developed technology		480	4 years
Monthly active users		370	4 years
Covenant not to compete		240	4 years
Goodwill		5,895
Total purchase price	$	7,000

Goodwill resulting from the allocation of purchase consideration is primarily attributable to expected synergies from future growth, potential monetization opportunities, an increase in development capabilities, increased offerings to customers, and enhanced opportunities for growth and innovation. Goodwill recognized as a result of the acquisition is not deductible for tax purposes. All goodwill resulting from the allocation of purchase consideration is recorded within the Jewish Networks operating segment.

The Company recognized approximately $404,000 of acquisition related costs during the year ended December 31, 2015, which are recorded within general and administrative expenses in the Company’s Consolidated Statements of Operations and Comprehensive Loss. The operations of Smooch Labs were fully integrated into the operations of the Company upon acquisition, and the Company’s consolidated financial statements for the year ended December 31, 2015 include Smooch Labs’ results of operations from the acquisition date through December 31, 2015. Operating loss attributable to Smooch Labs during this period and included in the Company’s consolidated financial statements for the year ended December 31, 2015 was $301,000, and includes $68,000 of intangible asset amortization. Smooch Labs revenues were insignificant to the Company’s consolidated statements of operations for this period.

As part of the acquisition, the Company recorded deferred tax liabilities of $394,000 related to acquired intangible assets and $862,000 of deferred tax assets, of which $862,000 relate to net operating loss carry forwards. Given the uncertainty of generating taxable income at both the Company and Smooch Labs, a full valuation allowance was recognized against deferred tax assets.

Unaudited Pro Forma Information

The following unaudited pro forma information combines our historical results of operations with Smooch Labs’ historical results of operations and have been prepared as if the acquisition had occurred on January 1, 2014, the beginning of the comparable prior annual reporting period. The historical financial information of the Company and Smooch Labs has been adjusted in the pro forma information to give effect to pro forma events that are (1) directly attributable to the acquisition, (2) factually supportable, and (3) expected to have a continuing impact on the combined results. The unaudited pro forma results include amortization for the acquired intangible assets, and the elimination of acquisition related costs recorded by the Company and by Smooch Labs.

The unaudited pro forma information does not reflect any integration activities or cost savings from operating efficiencies, synergies, asset dispositions, or other restructurings that could result from the acquisition. Accordingly, these unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of the actual results of operations that would have occurred had the acquisition been completed on the dates indicated, nor is it indicative of the future operating results of the consolidated company (in thousands).

	Years Ended December 31,
	2015			2014
Revenues	$	48,150		$	61,645
Net loss	$	(2,181	)	$	(2,208	)

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2015

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Note 5. Goodwill and Intangible Assets

Goodwill

Goodwill as of December 31, 2015 and 2014 is related to the purchase of Pointmatch in January 2004, MingleMatch, Inc. in May 2005, LDSSingles in May 2006, and Smooch Labs in October 2015. The following table shows the activity and balances related to goodwill from January 1, 2014 to December 31, 2015 (in thousands):

	Gross Goodwill			Accumulated Impairments			Net Goodwill
Balance at January 1, 2014	$	23,039		$	(13,734	)	$	9,305
Foreign currency translation adjustments		(730	)		-			(730	)
Balance at December 31, 2014		22,309			(13,734	)		8,575
Foreign currency translation adjustments		(20	)		-			(20	)
Additions from the acquisition of Smooch Labs, Inc.		5,895			-			5,895
Balance at December 31, 2015	$	28,184		$	(13,734	)	$	14,450

The following table shows the balances of goodwill by reporting segment (in thousands):

	December 31,
	2015		2014
Jewish Networks	$	12,525	$	6,650
Christian Networks		1,693		1,693
Other Networks		232		232
Total	$	14,450	$	8,575

In 2014, management performed its annual impairment analysis utilizing a quantitative assessment. The fair value of the reporting units was estimated based on the market approach and income approach. The income approach relies upon discounted future cash flows which are derived from various assumptions including: projected cash flows, discount rates, projected long-term growth rates and terminal values. Management used a discount rate which reflects the risks and uncertainty related to each reporting unit. The market approach uses the guideline public companies method, where value is estimated by comparing the Company to similar companies with publicly traded ownership interests. The analysis concluded that the estimated reporting units’ fair values exceeded their carrying values. At the conclusion of the analysis, it was determined that impairment was not warranted.

In 2015, management performed its annual impairment analysis utilizing the qualitative assessment option. Qualitative factors were assessed to determine whether it was necessary to perform the two-step test (quantitative assessment). The analysis concluded that it is more-likely-than-not that the fair values of the Jewish Networks, Christian Networks and Other Networks exceeded their carrying values. At the conclusion of the analysis, it was determined that impairment was not warranted for either year.

Intangible Assets

Finite-lived intangible assets consist of purchased technologies, non-compete agreements, and monthly active users which are amortized over their expected periods of benefits (ranging from three to five years). Indefinite-lived intangible assets, consist of purchased domain names and are not amortized. Intangible assets consist of the following (in thousands):

	As of December 31, 2015										As of December 31, 2014
		Gross Amount			Accumulated Amortization				Net			Gross Amount			Accumulated Amortization				Net
Purchased technologies	$		1,680	$		(1,230	)	$		450	$		1,200	$		(1,200	)	$		-
Non-compete			360			(115	)			245			120			(60	)			60
Monthly active users			370			(23	)			347			-			-				-
Definite lived intangible assets			2,410			(1,368	)			1,042			1,320			(1,260	)			60
Domain names			2,409			-				2,409			2,409			-				2,409
Total	$		4,819	$		(1,368	)	$		3,451	$		3,729	$		(1,260	)	$		2,469

The following table shows the balances of intangible assets by reporting segment (in thousands):

	December 31,
		2015		2014
Jewish Networks		$	1,082	$	60
Christian Networks			1,616		1,616
Other Networks			718		718
Offline and Other Networks			35		75
Total		$	3,451	$	2,469

Amortization expense for finite-lived intangible assets for the years ended December 31, 2015 and 2014 was $108,000 and $40,000, respectively. In 2015 and 2014, no impairment charge was necessary.

At December 31, 2015, estimated amortization expense of finite-lived intangible assets for the four succeeding years is as follows (in thousands):

Year ending December 31,
2016	$	293
2017		273
2018		273
2019		203
	$	1,042

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Revolving Credit Facility	12 Months Ended
Revolving Credit Facility	Dec. 31, 2015
Debt Disclosure [Abstract]
Revolving Credit Facility	Note 7. Revolving Credit Facility As of December 31, 2014, the Company and its wholly-owned subsidiary, Spark Networks USA, LLC, had a $15.0 million revolving credit facility with Bank of America, which was entered into on February 14, 2008 with subsequent amendments (the “Credit Agreement”). On December 23, 2015, the Company paid in full and terminated the Credit Agreement. In connection with the termination of the Credit Agreement, the Company paid $10,000 in fees. In connection with the original Credit Agreement and the first nine amendments thereto, the Company paid deferred financing costs of approximately $446,000 and $168,000, respectively. The deferred financing costs were amortized to interest expense (income) other, net and in the Consolidated Statements of Operations and Comprehensive Loss over the full term of the Credit Agreement and were accelerated upon termination of the Credit Agreement. Amortization expense for the deferred financing costs for the years ended December 31, 2015 and 2014 was $26,000 and $12,000, respectively. At December 31, 2015 all deferred financing costs are fully amortized. The unamortized balance of deferred financing costs was 13,000 as of December 31, 2014.