6D Global (SIXD) 10-Q 12 Nov 14 2014 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2014	Nov. 10, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'6D Global Technologies, Inc	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	77,067,083
Amendment Flag	'false	'
Entity Central Index Key	'0001382219	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Well-known Seasoned Issuer	'No	'
Document Period End Date	30-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Current Assets	'	'
Cash	$4,593,714	$5,611
Accounts receivable	1,323,057	1,117,624
Unbilled revenues	181,273	131,844
Deferred tax assets	79,146	0
Prepaid expenses and other current assets	61,762	47,457
Total Current Assets	6,238,952	1,302,536
Property and Equipment, net	124,793	183,841
Other Assets	'	'
Restricted cash	110,645	110,499
Security deposits	24,075	48,707
Due from related party	0	410,130
Total Other Assets	134,720	569,336
Total Assets	6,498,465	2,055,713
Current Liabilities	'	'
Accounts payable and accrued liabilities	1,618,926	818,316
Due to factor	502,222	870,295
Current maturities of capital lease liability	49,536	52,892
Current maturities of notes payable	4,950	586,600
Total Current Liabilities	2,175,634	2,328,103
Long-Term Liabilities	'	'
Capital lease liability, net of current maturities	93,212	131,348
Notes payable, net of current maturities	56,720	60,020
Deferred tax liabilities	3,588	0
Security deposit payable	30,000	0
Deferred rent	62,236	73,192
Total Long-Term Liabilities	245,756	264,560
Total Liabilities	2,421,390	2,592,663
Commitment and Contingencies	'	'
Stockholders' Equity (Deficit)	'	'
Preferred stock, par value $0.00001; 10,000,000 shares authorized; 0 shares issued and outstanding	0	0
Common stock, par value $0.00001; 150,000,000 shares authorized as of September 30, 2014; 77,067,083 and 38,215,054 shares issued and outstanding as of September 30, 2014 and December 31, 2013, respectively	771	382
Additional paid-in capital	4,387,618	2,618
Accumulated deficit	-311,314	-539,950
Total Stockholders' Equity (Deficit)	4,077,075	-536,950
Total Liabilities and Stockholders’ Equity	$6,498,465	$2,055,713

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parentheticals) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)	$0.00	$0.00
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	77,067,083	38,215,054
Common stock, shares outstanding	77,067,083	38,215,054

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues	$2,709,066	$2,238,832	$8,299,053	$7,066,986
Total revenues	2,709,066	2,238,832	8,299,053	7,066,986
Cost of revenues	1,713,409	1,568,487	4,952,021	4,765,377
Gross margin	995,657	670,345	3,347,032	2,301,609
Operating expenses	'	'	'	'
Compensation	601,977	763,135	1,573,378	2,116,535
Selling, general and administrative	272,412	346,510	931,398	811,303
Total operating expenses	874,389	1,109,645	2,504,776	2,927,838
Income (loss) from operations	121,268	-439,300	842,256	-626,229
Other income (expense)	'	'	'	'
Interest expense, net	-81,934	-50,137	-105,869	-90,073
Loss on debt extinguishment	0	0	-57,502	0
Realized gain on sale of marketable securities	0	-3,435	0	1,382
Other expense, net	-81,934	-53,572	-163,371	-88,691
Income before income taxes expense	39,334	-492,872	678,885	-714,920
Income tax expense (benefit)	7,745	0	-52,122	0
Net income (loss)	$31,589	($492,872)	$731,007	($714,920)
Net income (loss) per common share - basic (in Dollars per share)	$0	($0.01)	$0.02	($0.02)
Weighted average common shares - basic (in Shares)	39,499,702	38,215,054	38,696,586	38,215,054
Net income (loss) per common share - diluted (in Dollars per share)	$0	($0.01)	$0.02	($0.02)
Weighted average common shares - diluted (in Shares)	39,615,792	38,215,054	38,839,722	38,215,054

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Net income (loss)	$31,589	($492,872)	$731,007	($714,920)
Other comprehensive income (loss):	'	'	'	'
Net unrealized gain on marketable securities	0	0	0	3,100
Reclassification to realized gain on sale of marketable securities	0	0	0	-4,817
Other comprehensive loss	0	0	0	-1,717
Comprehensive income (loss)	$31,589	($492,872)	$731,007	($716,637)

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash Flows From Operating Activities:	'	'
Net income (loss)	$731,007	($714,920)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:	'	'
Depreciation and amortization	59,048	19,178
Amortization of debt issuance costs	0	1,753
Realized gain on sale of marketable securities	0	1,382
Loss on debt extinguishment	57,502	0
Deferred Tax Benefit	-75,558	0
Deferred Rent	-10,956	62,415
Restricted Cash	-146	-110,449
Changes in operating assets and liabilities:	'	'
Accounts receivable	-205,433	-90,341
Unbilled revenues	-49,429	-63,088
Prepaid expenses and other current assets	-14,305	-6,689
Security deposits	54,632	-35,983
Accounts payable and accrued liabilities	800,610	477,534
Net Cash Provided by (Used in) Operating Activities	1,346,972	-459,208
Cash Flows From Investing Activities:	'	'
Purchase of property & equipment	0	-12,143
Proceeds from sale of marketable securities	0	24,983
Loans to related parties	-46,433	-27,935
Net Cash Used in Investing Activities	-46,433	-15,095
Cash Flows From Financing Activities:	'	'
Bank Overdraft	0	32,009
Gross proceeds on line of credit	0	6,119,112
Repayments on line of credit	0	-6,629,950
Gross proceeds on factor borrowing	8,012,245	2,114,952
Repayments on factor borrowing	-8,380,318	-1,344,834
Distribution to shareholder	-45,808	-40,821
Repayment of capital lease obligations	-41,492	-24,395
Proceeds on issuance of notes payable	20,000	175,000
Repayment of notes payable	-259,950	-4,950
Proceeds from private placement, net of issuance costs	3,982,887	0
Net Cash Provided by Financing Activities	3,287,564	396,123
Net change in cash	4,588,103	-78,180
Cash, beginning of period	5,611	78,180
Cash, end of period	4,593,714	0
Supplemental disclosures of cash flow information:	'	'
Cash paid for taxes	4,495	1,824
Cash paid for interest	108,349	33,401
Supplemental disclosure of non-cash investing and financing activities:	'	'
Capital lease of computer equipment	0	182,303
Conversion of notes payable into common stock issuable	345,000	0
Reclassification of due from related party as profit distribution	456,563	0
Net unrealized gain on marketable securities	$0	$4,817

Note_1_Organization_and_Operat

Note 1 - Organization and Operations	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block [Abstract]	'
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	'
	Note 1 – Organization and Operations
	6D Global Technologies, Inc. (the “Company or “6D Global”) is a premier digital business solutions company serving the digital marketing and technology needs of enterprise-class organizations worldwide.  6D Global offers a full suite of services and solutions to help large organizations optimize digital business channels and create better experiences for their customers.  Services include web content management, web analytics, marketing automation, mobile applications, business intelligence, marketing cloud, and IT infrastructure staffing solutions. In addition, the Company provides digital marketing and digital technology consulting services to leading enterprises during periods of critical change and growth.
	As more fully described below, on September 29, 2014, CleanTech Innovations Inc. (“CleanTech”) consummated an Agreement and Plan of Share Exchange (the “Exchange Agreement”) with Six Dimensions, Inc., a Nevada corporation formerly known as Initial Koncepts, Inc. (“Six Dimensions”), whereby CleanTech acquired all of the issued and outstanding capital stock of Six Dimensions, 29,643,068 shares, in exchange for 38,664,871 shares of Common Stock (an exchange ratio of approximately 1.3 shares of CleanTech common stock for each share of Six Dimensions stock), and, simultaneously therewith, CleanTech completed a private placement equity offering to accredited investors.  Pursuant to this private placement, CleanTech received $4,556,100 in gross proceeds and issued 2,201,031 shares of Common Stock to the purchasers thereunder.  Pursuant to the Exchange Agreement, on September 29, 2014, CleanTech converted into a Delaware corporation whereby it changed its name to 6D Global Technologies, Inc. (stock symbol: “SIXD”, website: www.6DGlobal.com), increased the number of its authorized shares of capital stock from 28,985,507 to 160,000,000 shares, of which 150,000,000 shares were designated common stock, par value $0.00001 per share (the “Common Stock”) and 10,000,000 shares were designated preferred stock, par value $0.00001 per share (the “Preferred Stock”).
	Company history
	CleanTech was incorporated on May 9, 2006, in the State of Nevada.  Through its wholly owned operating subsidiaries in China, Creative Bellows Co., Ltd. and Liaoning Creative Wind Power Equipment Co., Ltd., CleanTech designed, manufactured, tested and sold structural towers for on-land and off-shore wind turbines.  Effective as of September 29, 2014, subsequent to the Exchange Agreement, CleanTech changed its state of incorporation from the State of Nevada to the State of Delaware (the “Reincorporation”) pursuant to a plan of conversion, dated September 29, 2014 (the “Plan of Conversion”).  The Reincorporation was accomplished by the filing of (a) Articles of Conversion with the Secretary of State of the State of Nevada (the “Nevada Articles of Conversion”), (b) a Certificate of Incorporation with the Secretary of State of the State of Delaware (the “Delaware Certificate of Incorporation”), and (c) a Certificate of Conversion with the Secretary of State of the State of Delaware (the “Delaware Certificate of Conversion”).
	Six Dimensions was originally incorporated as Initial Koncepts, Inc. in the State of California on February 9, 2004.  On June 25, 2014, Initial Koncepts, Inc. converted from an S-Corporation into a California LLC and changed its name to Six Dimensions, LLC.  On June 27, 2014, Six Dimensions, LLC converted into a Nevada C-Corporation and changed its name to Six Dimensions, Inc.
	On September 29, 2014, the Company undertook the following events:
	·	Converted into a Delaware corporation.
	·	Changed its name to 6D Global Technologies Inc.
	·	Increased the number of its authorized shares of capital stock from 28,985,507 to 160,000,000 of which 150,000,000 shares were designated Common Stock, par value $.00001 per share and 10,000,000 shares were designated Preferred Stock, par value $.00001 per share.
	On the same date and concurrently to the transactions described above, the Company also undertook the following transactions, which are more fully discussed in the Management Discussion and Analysis section of this report:
	·	Share exchange – CleanTech consummated the Exchange Agreement with Six Dimensions, Inc., whereby the Company acquired all of the issued and outstanding capital stock of Six Dimensions in exchange for 38,664,871 shares of Common Stock.
	·	Private placement - CleanTech completed a private placement equity offering to accredited investors.  The Company received $4,556,100 in gross proceeds and issued 2,201,031 shares of Common Stock.
	·	Debt conversion – CleanTech converted approximately $16,000,000 of debt owed to NYGG (Asia) LTD. in exchange for 35,149,883 shares of Common Stock.
	The Exchange is being treated as a reverse acquisition and recapitalization effected by a share exchange for financial accounting and reporting purposes since substantially all of CleanTech's operations were disposed of prior to the consummation of the transaction.  Six Dimensions is treated as the accounting acquirer as its shareholders control the Company after the Exchange Agreement, even though CleanTech was the legal acquirer.  As a result, the assets and liabilities and the historical operations that are reflected in these financial statements are those of Six Dimensions as if Six Dimensions had always been the reporting company and, on the date of the Exchange Agreement, changed its name and reorganized its capital stock.  Since CleanTech had no operations upon the Exchange Agreement taking place, the transaction was treated as a recapitalization for accounting purposes and no goodwill or other intangible assets were recorded by the Company as a result of the Exchange Agreement.  Historical common stock amounts and additional paid-in capital have been retroactively adjusted using the exchange ratio of approximately 1.3 shares of CleanTech Common Stock for each one common share of Six Dimensions.

Note_2_Liquidity

Note 2 - Liquidity	9 Months Ended
	Sep. 30, 2014
Going Concern Disclosure [Abstract]	'
Going Concern Disclosure [Text Block]	'
	Note 2 – Liquidity
	At September 30, 2014 and December 31, 2013, the Company had cash balances of approximately $4,594,000 and $5,600, respectively.  The Company also had working capital of approximately $4,063,000 as of September 30, 2014 and a working capital deficit of approximately $1,026,000, as of December 31, 2013.  In 2013, the Company principally financed its operations from using proceeds from issuance of notes and factoring its sales invoices.  For the nine months ended September 30, 2014, the Company had net income and net cash flows from operations of approximately $731,000 and $1,347,000, respectively.  During the during the nine months ended September 30, 2014, note holders converted $345,000 of promissory notes into equity, and the Company paid back the remaining $255,000 of promissory notes and $4,950 of other loans in cash.  Furthermore, prior to 2013, the Company had a history of profitability. In September 2014, the Company completed a private placement equity offering to accredited investors.  The Company received $4,556,100 in gross proceeds and issued 2,201,031 shares of Common Stock.

Note_3_Significant_and_Critica

Note 3 - Significant and Critical Accounting Policies and Practices

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

'

Significant Accounting Policies [Text Block]

'

Note 3 – Significant and Critical Accounting Policies and Practices

The management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application.  Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain.  The Company’s significant and critical accounting policies and practices are disclosed below as required by accounting principles generally accepted in the United States (“U.S. GAAP”).

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of the Company should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2013 included elsewhere in the Company’s 8-K filed on October 1, 2014.  The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC”).  Accordingly, since they are interim statements, the accompanying condensed consolidated financial statements do not include all of the information and notes required by U.S. GAAP for annual financial statements, but reflect all adjustments consisting of normal, recurring adjustments, that are necessary for a fair presentation of the financial position as of September 30, 2014 and results of operations and cash flows for the interim periods presented.  The results of operations for the three and nine months ended September 30, 2014 are not necessarily indicative of the operating results for the full fiscal year or any future period.  The condensed consolidated balance sheet at December 31, 2013 was derived from the audited financial statements as of that date.

The Company’s financial statements include all of its accounts and any intercompany balances have been eliminated in accordance with U.S. GAAP.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material.  The Company’s critical accounting estimates and assumptions affecting the condensed consolidated financial statements were:

(i)

Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay.  The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole;

(ii)

Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.  The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes.

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions.  After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Due to inherent uncertainty involved in making estimates, actual results reported in future periods may be affected by changes in these estimates.

Fair Value of Financial Instruments

The Company has categorized its financial assets and liabilities measured at fair value into a three level hierarchy in accordance with U.S. GAAP.  Fair value is defined as an exit price, the amount that would be received upon the sale of an asset or paid upon the transfer of a liability in an orderly transaction between market participants at the measurement date.  The degree of judgment utilized in measuring the fair value of assets and liabilities generally correlates to the level of pricing observability.  Financial assets and liabilities with readily available, actively quoted prices or for which fair value can be measured from actively quoted prices in active markets generally have more pricing observability and require less judgment in measuring fair value.  Conversely, financial assets and liabilities that are rarely traded or not quoted have less price observability and are generally measured at fair value using valuation models that require more judgment.  These valuation techniques involve some level of management estimation and judgment, the degree of which is dependent on the price transparency of the asset, liability or market and the nature of the asset or liability.

The three (3) levels of fair value hierarchy are described below:

Level 1

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3

Pricing inputs that are generally observable inputs and not corroborated by market data.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, unbilled revenues, prepaid expense and other current assets, accounts payable, and due to factor, approximate their fair values because of the short maturity of these instruments.

The Company’s capital lease liability and notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at September 30, 2014 and December 31, 2013.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts.  The Company performs ongoing credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and economic conditions.

Management charges balances off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.  The Company determines when receivables are past due or delinquent based on how recently payments have been received.

Outstanding account balances are reviewed individually for collectability.  The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable.  As of September 30, 2014 and December 31, 2013, the allowance for doubtful accounts was not material.

The Company does not have any off-balance-sheet credit exposure to its customers.

Revenue Recognition

The Company provides its services primarily under time-and-materials contracts.  Revenues earned under time-and-material arrangements are recognized as services are provided.  The Company recognizes revenue from the provision of professional services when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable and (iv) collectability is reasonably assured.  Appropriate allowances for returns and discounts are recorded concurrent with revenue recognition.

Revenues recognized in excess of the amounts invoiced to clients are classified as unbilled revenues.

Earnings (Loss) Per Share

The Company follows ASC 260, “Earnings Per Share” (“EPS”), which requires presentation of basic and diluted EPS on the face of the income statements for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation.  In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

The following is the computation of diluted EPS for the three and nine months ended September 30, 2014:

Three months ended September 30, 2014

Nine months ended September 30, 2014

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Basic EPS

$

31,589

39,499,702

$

0

$

731,007

38,696,586

$

0.02

Dilutive shares related to warrants

116,090

143,136

Dilutive EPS

$

31,589

39,615,792

$

0

$

731,007

38,839,722

$

0.02

Three months ended September 30, 2013

Nine months ended September 30, 2013

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Basic EPS

$

(492,872

)

38,215,054

$

(0.01

)

$

(714,920

)

38,215,054

$

(0.02

)

Dilutive shares related to warrants

-

-

Dilutive EPS

$

(492,872

)

38,215,054

$

(0.01

)

$

(714,920

)

38,215,054

$

(0.02

)

Income Tax Provision

On June 25, 2014, Initial Koncepts, Inc. converted from an S-Corporation into a California limited liability company (“LLC”) and changed its name to Six Dimensions, LLC.  From inception through June 26, 2014, the Company was taxed as an S Corporation under the Internal Revenue Code of 1986, as amended and applicable state statutes.  Under an S-Corporation election, the income of the Company flows through to the stockholders to be taxed at the individual level rather than the corporate level.  Accordingly, the Company had no tax liability at the federal level (with limited exceptions) as long as the S-Corporation election was in effect.  On June 27, 2014, Six Dimensions, LLC converted into a Nevada C-Corporation and changed its name to Six Dimensions, Inc.

In addition, the Company had elected to be treated as a Subchapter S corporation for Arizona, California, Colorado, Kentucky, Massachusetts, Ohio and Virginia corporate for income tax purposes.  This treatment imposes individual income taxes on the shareholder’s respective shares of corporate profits and results in reduced corporate level state tax.

The income allocable to each shareholder is subject to examination by federal and state taxing authorities. In the event of an examination of the income tax returns, the tax liability of the stockholders could be changed if an adjustment in the income is ultimately determined by the taxing authorities.  As of September 30, 2014, the tax returns of the Company for the years 2011 through 2013 remain open for the Internal Revenue Service and various state authorities.

Deferred taxes are computed based on the tax liability or benefit in future years of the reversal of temporary differences in the recognition of income or deduction of expenses between financial and tax reporting purposes.  The net difference, if any, between the provision for taxes and taxes currently payable is reflected in the balance sheet as deferred taxes.  Deferred tax assets and/or liabilities, if any, are classified as current and non-current based on the classification of the related asset or liability for financial reporting purposes, or based on the expected reversal date for deferred taxes that are not related to an asset or liability.  Valuation allowances are recorded to reduce deferred tax assets to that amount which is more likely than not to be realized.

The Company records interest and penalties as a component of selling, general and administrative expenses.  There were no amounts accrued for penalties or interest as of September 30, 2014 and December 31, 2013 or during the three and nine months ended September 30, 2014 and 2013.  Management is currently unaware of any issues under review that could result in significant payments, accruals or material deviations from its position.

Certain transactions of the Company may be subject to accounting methods for federal income tax purposes that differ significantly from the accounting methods used in preparing the condensed consolidated financial statements in accordance with U.S. GAAP.  Accordingly, the taxable income of the Company reported for federal income tax purposes may differ from net income in these condensed consolidated financial statements.

The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits as of September 30, 2014 and December 31, 2013.

Receivables under Factoring Agreement

The Company factors its receivables with recourse and, as a result, accounts for the factoring akin to a secured borrowing, maintaining the gross receivable asset and due to factor liability on its books and records. The financial institution makes available 90% of the face value of the eligible receivables to the company and retains the remaining 10% as a guaranteed until receipt of the proceeds associated with the factored invoices.

Recently Issued Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-08, “Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360).”  This new standard raises the threshold for disposals to qualify as discontinued operations, allows companies to have significant continuing involvement and continuing cash flows with the discontinued operation and provides for new and additional disclosures of discontinued operations and individually material disposal transactions.  The Company anticipates adopting the new standard when it becomes effective in the first quarter of 2015. ASU 2014-08 is not expected to have a material impact on the financial statements.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. Amendments in this ASU create Topic 606, Revenue from Contracts with Customers, and supersede the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.  In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition – Construction-Type and Production-Type Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs – Contracts with Customers.  In summary, the core principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.  This ASU is the final version of Proposed ASU 2011-230 – Revenue Recognition (Topic 605) and Proposed ASU 2011–250 – Revenue Recognition (Topic 605): Codification Amendments, both of which have been deleted.  The amendments in this ASU are effective for the Company for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period.  The Company is currently evaluating the effects of ASU 2014-09 on the financial statements.

In June 2014, the FASB issued ASU 2014-11, Transfers and Servicing.  The amendments in this ASU require that repurchase-to-maturity transactions be accounted for as secured borrowings consistent with the accounting for other repurchase agreements.  In addition, the amendments require separate accounting for a transfer of a financial asset executed contemporaneously with a repurchase agreement with the same counterparty (a repurchase financing), which will result in secured borrowing accounting for the repurchase agreement.  The amendments require an entity to disclose information about transfers accounted for as sales in transactions that are economically similar to repurchase agreements, in which the transferor retains substantially all of the exposure to the economic return on the transferred financial asset throughout the term of the transaction.  In addition the amendments require disclosure of the types of collateral pledged in repurchase agreements, securities lending transactions and repurchase-to-maturity transactions and the tenor of those transactions.  This ASU is the final version of Proposed ASU 2013-10 – Transfers and Servicing (Topic 860), which has been deleted.  The accounting changes in this ASU are effective for the first interim or annual period beginning after December 15, 2014. ASU 2014-11 is not expected to have a material impact on the financial statements.

In June 2014, the FASB issued ASU 2014-12, Compensation- Stock Compensation.  The amendments in this ASU apply to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target can be achieved after the requisite service period.  This ASU is the final version of Proposed ASU EITF-13D – Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period, which has been deleted. The proposed amendments would apply to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target could be achieved after the requisite service period.  This ASU is the final version of Proposed ASU EITF-13D – Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period, which has been deleted.  The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015, and early adoption is permitted. ASU 2014-12 is not expected to have a material impact on the financial statements.

Note_4_Property_and_Equipment

Note 4 - Property and Equipment	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	Note 4 – Property and Equipment
	The following is a summary of property and equipment:
		September 30,			December 31,
		2014			2013
	Property and equipment	$	249,281		$	249,281
	Less accumulated depreciation and amortization		(124,488	)		(65,440	)
	Property and equipment, net	$	124,793		$	183,841
	Depreciation and amortization expense totaled $59,048 and $19,178 for the nine months ended September 30, 2014, and 2013, respectively.

Note_5_Related_Party_Transacti

Note 5 - Related Party Transactions	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]	'
Related Party Transactions Disclosure [Text Block]	'
	Note 5 – Related Party Transactions
	Due from Related Party
	The Company had a loan outstanding to its largest stockholder.  The balance as of December 31, 2013 was $410,130.  The receivable bore interest at 2.64% with no definite repayment terms and during the nine months ended September 30, 2014 interest totaled $46,433.  During the nine months ended September 30, 2014, the loan balance of $456,563 was eliminated as the Company treated the loan balance as a stockholder distribution. No amounts were due from the related party at September 30, 2014.
	Stockholder distributions for the nine months ended September 30, 2014 and the year ended December 31, 2013 totaled $502,371 and $49,972 respectively.

Note_6_Accrued_and_Other_Liabi

Note 6 - Accrued and Other Liabilities	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	'
	Note 6 – Accrued and Other Liabilities
	Accrued and other current liabilities consist of the following:
		September 30,		December 31,
		2014		2013
	Accrued trade payables	$	1,221,023	$	561,145
	Accrued compensation		374,467		257,171
	Income tax payable		23,436		-
	Total Accrued and other current liabilities	$	1,618,926	$	818,316

Note_7_Letter_of_Credit_and_Re

Note 7 - Letter of Credit and Restricted Cash	9 Months Ended
	Sep. 30, 2014
Cash and Cash Equivalents [Abstract]	'
Cash and Cash Equivalents Disclosure [Text Block]	'
	Note 7 – Letter of Credit and Restricted Cash
	The Company has secured a standby letter of credit for the benefit of the landlord for the required security deposit on their office facility in New York.
	The Bank letter of credit is in the amount of $110,422. The letter of credit expires on July 1, 2015 and contains renewal periods of one year.
	The letter of credit was collateralized by $110,645 and $110,499 of cash at September 30, 2014 and December 31, 2013, respectively, which was reported as restricted on the condensed consolidated balance sheets.

Note_8_Due_to_Factor

Note 8 - Due to Factor	9 Months Ended
	Sep. 30, 2014
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]	'
Other Liabilities Disclosure [Text Block]	'
	Note 8 – Due to Factor
	On August 6, 2013, the Company signed a one year agreement with a financial services company for the purchase and sale of accounts receivables with a recourse basis.  The financial services company commenced funding during August 2013.  The financial services company advances up to 90% of qualified customer invoices, less applicable discount fees, and holds the remaining 10% as a reserve until the customer pays the financial services company.  The released reserves are returned to the Company.  The Company is charged 1.15% for the first thirty (30) days outstanding as well as each subsequent month plus prime plus 1.75% daily for funds outstanding over thirty (30) days.  Uncollectable customer invoices are charged back to the Company after ninety (90) days.  At September 30, 2014 and December 31, 2013, the advances from the factor, inclusive of fees, amounted to $589,034 and $997,160, respectively, which were offset against due from factor of $86,812 and $106,865, respectively.  Advances from the factor are collateralized by substantially all assets of the Company.
	On August 21, 2014 the Company renewed its agreement with the same financial services company to continue the same purchasing and sales of its accounts receivable on a recourse basis.  The renewed agreement will expire on August 6, 2015.

Note_9_Notes_Payable

Note 9 - Notes Payable	9 Months Ended
	Sep. 30, 2014
Debt Disclosure [Abstract]	'
Debt Disclosure [Text Block]	'
	Note 9 – Notes Payable
	On May 27, 2014, the Company sold a $20,000 promissory note maturing in August 2014.  The note bore interest at 1% per month with interest payable monthly.  The note was subsequently converted into equity.
	During May and June of 2014, certain note holders converted their promissory notes into common shares.  In total, $345,000 of promissory notes was converted into 300,001 shares of common stock.  In connection with the note conversions, the Company recorded a loss on debt extinguishment of $57,502 in the accompanying condensed consolidated statements of operations.
	As discussed in Note 2 – Liquidity, during the nine months ended September 30, 2014, the Company repaid the remaining $255,000 of outstanding notes payable that had not converted into equity.

Note_10_Stockholders_Equity

Note 10 - Stockholder's Equity	9 Months Ended
	Sep. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	Note 10 – Stockholder’s Equity
	Issuance of Common Stock
	During June 2014, the Company issued 142,362 shares of common stock to investors in private placements at $1.75 per share for total proceeds of $191,000.
	During July 2014, the Company issued 7,454 shares of common stock to an investor in a private placement at $1.75 per share for total proceeds of $10,000.
	During May and June of 2014, certain note holders converted their promissory notes into common shares. In total, $345,000 of promissory notes was converted into 300,001 shares of common stock.  In connection with the note conversions, the Company recorded a loss on debt extinguishment of $57,502 in the accompanying condensed consolidated statements of operations.
	The Company completed a private placement equity offering to accredited investors.  The Company received $4,556,100 in gross proceeds and issued 2,201,031 shares of Common Stock. The issuance costs associated with the private placement were $774,213. These costs have been recorded as a reduction to additional paid-in capital as of September 30, 2014.
	The Exchange Agreement completed on September 29, 2014 had the following impact on stockholders’ equity:
	·	The January 1, 2014 beginning balance of common shares, common stock and additional paid in capital were changed to reflect the exchange of 1.3 CleanTech shares for each share of Six Dimensions
	·	The stockholders’ equity balances of CleanTech as of September 29, 2014 were added to total stockholders’ equity to reflect the recapitalization transaction.

Note_11_Warrants

Note 11 - Warrants	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Shareholders' Equity and Share-based Payments [Text Block]	'
	Note 11 – Warrants
	On September 29, 2014, in connection with the Exchange, the Company completed a private placement equity offering (the “Private Placement), to accredited investors, raising $4,556,100 in gross proceeds.  For its assistance in the private placement of equity, the Company paid a placement agent $356,250 and issued it warrants to purchase 258,155 shares of the Company’s common stock.  The fair value of the warrants was calculated using the Black-Scholes model and the following assumptions: estimated life of five years, volatility of 46.5%, risk-free interest rate of 1.77% and dividend yield of 0%.  The fair value of the warrants at grant date was $1,660,526.
	The Company uses the basis for the accounting of warrants issued in connection with the private placement to the placement agent in accordance with ASC 480 “Distinguishing Liabilities from Equity” and ASC 815 “Derivatives and Hedging.” The warrants were considered an issuance cost for the private placement and therefore were deducted from the gross proceeds reducing equity.

Note_12_Commitments_and_Contin

Note 12 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies Disclosure [Text Block]	'
	Note 12 – Commitments and Contingencies
	Operating Leases
	The Company is obligated under various operating lease agreements for office facilities in California, Florida, New York and Ohio.  In addition, the Company leases office facilities on a month-to-month basis in Minnesota and Colorado.
	Rent expense under all office leases aggregated $84,082 and $255,499 for the three and nine months ended September 30, 2014, respectively.  Rent expense under all office leases aggregated $99,392 and $169,651 for the three and nine months ended September 30, 2013, respectively.  Rent expense was recorded in selling, general and administrative expenses in the accompanying condensed consolidated statements of operations.
	The Company is also obligated under various operating lease agreements for equipment.  Rent expenses under all equipment leases aggregated $17,740 and $57,836 for the three and nine months ended September 30, 2014, respectively.  Rent expenses under all equipment leases aggregated $26,842 and $59,174 for the three and nine months ended September 30, 2013, respectively.  Rent expenses under all equipment leases are recorded in selling, general and administrative expenses in the accompanying condensed consolidated statements of operations.
	Future minimum payments of the Company’s operating leases are as follows:
	2014 (remainder of year)	$	165,623
	2015		335,045
	2016		281,539
	2017		288,309
	2018		191,679
	Thereafter		-
	Total	$	1,262,195
	New York Office Sub-lease
	In February 2014, the Company signed a twenty-four (24) month agreement to sub-lease a portion of it office facilities in New York City expiring in February 2016.  The lease requires base annual rental payments to the Company of $120,000 for the term of the lease.  Rental income will be recognized on a straight-line basis over the term of the lease.  As part of the lease agreement, the Company received a $30,000 security deposit, which is shown as a liability on the accompanying condensed consolidated balance sheets.
	California Leases
	In April 2014, the Company signed a lease amendment for its office facilities in San Ramon, California.  The amendment extends the lease past the May 31, 2014 expiration date on a month to month basis with monthly rental payments of $2,836.  In June 2014, the Company cancelled the lease, and the lease expired on September 30, 2014.
	In April 2014, the Company signed a thirty-eight (38) month lease agreement for its office facilities in Pleasanton, California expiring in August 2017.  The lease requires base annual rent of approximately $34,000 for the first year, with increases in increments of 3% each year thereafter.  The lease contains a two (2) month rent abatement period starting on July 1, 2014.  Rent expense will be recognized on a straight line basis over the term of the lease.  The lease contains one option to renew for a term of thirty-six (36) months.
	Deferred Rent
	To induce the Company to enter into certain operating leases, landlords have granted free rent for various months over the term of occupancy.  Rent expenses recorded on the straight-line basis in excess of rents paid is recognized as deferred rent.  As of September 30, 2014 and December 31, 2013, deferred rent was $62,236 and $73,192, respectively which is shown as a liability in the condensed consolidated balance sheets.
	The Company’s capital lease obligations are as follows:
		September 30,			December 31,
		2014			2013
	In July, 2011 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in July, 2014; (ii) Interest at 5.75%; (iii) Payable in 36 monthly payments of $406.90.		-			2,399
	In September, 2011 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2014; (ii) Interest at 5.75%; (iii) Payable in 36 monthly payments of $479.78.		-			3,760
	In January, 2012 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in January, 2015; (ii) Interest at 5.75%; (iii) Payable in 36 monthly payments of $227.87.		677			2,650
	In June, 2012 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in December, 2014; (ii) Interest at 5.75%; (iii) Payable in 30 monthly payments of $778.87.		1,548			8,328
	In March, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 24 monthly payments of $634.28.		3,510			8,510
	In July, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 60 monthly payments of $1,141.35.		46,753			54,336
	In July, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 60 monthly payments of $1,141.36.		45,257			52,301
	In July, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 60 monthly payments of $1,141.37.		45,003			51,956
			142,748			184,240
	Less: Current Maturities		(49,536	)		(52,892	)
	Capital leases, net of current maturities	$	93,212		$	131,348
	Future minimum payments of the Company’s capital leases are as follows:
	2014 (remainder of year)	$	11,349
	2015		42,846
	2016		41,089
	2017		41,089
	2018		27,393
	Thereafter		-
	Total	$	163,766

Note_13_Concentrations_and_Cre

Note 13 - Concentrations and Credit Risks	9 Months Ended
	Sep. 30, 2014
Risks and Uncertainties [Abstract]	'
Concentration Risk Disclosure [Text Block]	'
	Note 13 – Concentrations and Credit Risks
	Revenues
	For the nine months ended September 30, 2014 and 2013, the Company had two and one significant customers, respectively, that accounted for more than 10% of the Company’s total revenues.  The Company’s sales to its top five customers accounted for approximately 54% and 43% of revenues during the nine months ended September 30, 2014 and 2013, respectively.  During the nine months ended September 30, 2014, the Company had one foreign customer accounting for just under 10% of its revenues.
	Accounts Receivable
	For the nine months ended September 30, 2014 and year ended December 31, 2013, the Company had approximately 65% and 53% of its accounts receivable balance held by five customers, respectively.  During each of these same periods, the Company had two customers accounting for more than 10% each of its accounts receivables balances, respectively.
	Accounts Payable
	For the nine months ended September 30, 2014 and year ended December 31, 2013, the Company had approximately 33% and 28% of its accounts payable balances held by its top five vendors, respectively.  During each of these same periods, the Company had one and none of its customers accounting for more than 10% each of the Company’s accounts payables balances, respectively.

Note_14_Income_Taxes

Note 14 - Income Taxes	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Tax Disclosure [Text Block]	'
	Note 14 – Income Taxes
	Effective June 27, 2014, the Company converted into a C-Corporation. Going forward, the Company will be subject to federal and state income taxes and will have to recognize income tax expense and deferred taxes for financial statement purposes.  As a result, the Company recorded a deferred tax asset of $79,146 and a deferred tax liability of $3,588 principally accounting for the difference in financial reporting and tax reporting as it relates to the deductibility of expenses and depreciation, respectively, as of September 30, 2014 in the accompanying condensed consolidated balance sheet.
	The provision for income taxes includes the following:
		Three months Ended September 30,					Nine months Ended September 30,
		2014			2013		2014			2013
	Current:
	Federal	$	15,239		$	-	$	17,634		$	-
	State		4,730			-		5,802			-
	Total Current Provision		19,969			-		23,436			-
	Deferred:
	Federal	$	(10,815	)	$	-	$	(66,848	)	$	-
	State		(1,409	)		-		(8,710	)		-
	Total deferred		(12,224	)		-		(75,558	)		-
	Income tax expense (benefit)	$	7,745		$	-	$	(52,122	)	$	-

NOTE_15_Business_and_Geographi

NOTE 15 - Business and Geographic Segment Information	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Segment Reporting Disclosure [Text Block]	'
	Note 15 – Business and Geographic Segment Information
	ASC 280, Segment Reporting, establishes standards for reporting information about operating segments.  Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or decision making group, in deciding how to allocate resources and in assessing performance.  The Company’s chief operating decision maker is the Chief Executive Officer, who reviews the financial performance and the results of operations of the segments prepared in accordance with U.S. GAAP when making decisions about allocating resources and assessing performance of the Company.  The Company has determined that its two reportable segments are Content Management Systems (“CMS”) and Information Technology (“IT”) Staffing.
	Segment information relating to the Company’s results of operations was as follows:
		Three Months Ended				Nine Months Ended
	Revenues	September 30,		September 30,		September 30,		September 30,
		2014		2013		2014		2013
	CMS	$	1,520,598	$	977,635	$	4,820,613	$	3,543,345
	IT Staffing		1,188,468		1,261,197		3,478,440		3,523,641
	Total	$	2,709,066	$	2,238,832	$	8,299,053	$	7,066,986
		Three Months Ended				Nine Months Ended
	Gross Margin	September 30,		September 30,		September 30,		September 30,
		2014		2013		2014		2013
	CMS	$	709,651	$	375,770	$	2,485,555	$	1,519,116
	IT Staffing		286,006		294,575		861,477		782,493
	TOTAL	$	995,657	$	670,345	$	3,347,032	$	2,301,609
	Total Assets					September 30,		December 31,
						2014		2013
	CMS					$	-	$	-
	IT Staffing						6,498,465		2,055,713
	Total					$	6,498,465	$	2,055,713

Accounting_Policies_by_Policy_

Accounting Policies, by Policy (Policies)

9 Months Ended

Sep. 30, 2014

Accounting Policies [Abstract]

'

Basis of Accounting, Policy [Policy Text Block]

'

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of the Company should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2013 included elsewhere in the Company’s 8-K filed on October 1, 2014.  The accompanying condensed consolidated financial statements have been prepared in accordance with U.S. GAAP for interim financial information and the rules and regulations of the Securities and Exchange Commission (“SEC”).  Accordingly, since they are interim statements, the accompanying condensed consolidated financial statements do not include all of the information and notes required by U.S. GAAP for annual financial statements, but reflect all adjustments consisting of normal, recurring adjustments, that are necessary for a fair presentation of the financial position as of September 30, 2014 and results of operations and cash flows for the interim periods presented.  The results of operations for the three and nine months ended September 30, 2014 are not necessarily indicative of the operating results for the full fiscal year or any future period.  The condensed consolidated balance sheet at December 31, 2013 was derived from the audited financial statements as of that date.

The Company’s financial statements include all of its accounts and any intercompany balances have been eliminated in accordance with U.S. GAAP.

Use of Estimates, Policy [Policy Text Block]

'

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material.  The Company’s critical accounting estimates and assumptions affecting the condensed consolidated financial statements were:

(i)

Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay.  The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole;

(ii)

Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.  The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes.

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions.  After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Due to inherent uncertainty involved in making estimates, actual results reported in future periods may be affected by changes in these estimates.

Fair Value of Financial Instruments, Policy [Policy Text Block]

'

Fair Value of Financial Instruments

The Company has categorized its financial assets and liabilities measured at fair value into a three level hierarchy in accordance with U.S. GAAP.  Fair value is defined as an exit price, the amount that would be received upon the sale of an asset or paid upon the transfer of a liability in an orderly transaction between market participants at the measurement date.  The degree of judgment utilized in measuring the fair value of assets and liabilities generally correlates to the level of pricing observability.  Financial assets and liabilities with readily available, actively quoted prices or for which fair value can be measured from actively quoted prices in active markets generally have more pricing observability and require less judgment in measuring fair value.  Conversely, financial assets and liabilities that are rarely traded or not quoted have less price observability and are generally measured at fair value using valuation models that require more judgment.  These valuation techniques involve some level of management estimation and judgment, the degree of which is dependent on the price transparency of the asset, liability or market and the nature of the asset or liability.

The three (3) levels of fair value hierarchy are described below:

Level 1

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3

Pricing inputs that are generally observable inputs and not corroborated by market data.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, unbilled revenues, prepaid expense and other current assets, accounts payable, and due to factor, approximate their fair values because of the short maturity of these instruments.

The Company’s capital lease liability and notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at September 30, 2014 and December 31, 2013.

Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]

'

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts.  The Company performs ongoing credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and economic conditions.

Management charges balances off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.  The Company determines when receivables are past due or delinquent based on how recently payments have been received.

Outstanding account balances are reviewed individually for collectability.  The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable.  As of September 30, 2014 and December 31, 2013, the allowance for doubtful accounts was not material.

The Company does not have any off-balance-sheet credit exposure to its customers.

Revenue Recognition, Policy [Policy Text Block]

'

Revenue Recognition

The Company provides its services primarily under time-and-materials contracts.  Revenues earned under time-and-material arrangements are recognized as services are provided.  The Company recognizes revenue from the provision of professional services when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the services have been rendered to the customer, (iii) the sales price is fixed or determinable and (iv) collectability is reasonably assured.  Appropriate allowances for returns and discounts are recorded concurrent with revenue recognition.

Revenues recognized in excess of the amounts invoiced to clients are classified as unbilled revenues.

Earnings Per Share, Policy [Policy Text Block]

'

Earnings (Loss) Per Share

The Company follows ASC 260, “Earnings Per Share” (“EPS”), which requires presentation of basic and diluted EPS on the face of the income statements for all entities with complex capital structures, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation.  In the accompanying financial statements, basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

The following is the computation of diluted EPS for the three and nine months ended September 30, 2014:

Three months ended September 30, 2014

Nine months ended September 30, 2014

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Basic EPS

$

31,589

39,499,702

$

0

$

731,007

38,696,586

$

0.02

Dilutive shares related to warrants

116,090

143,136

Dilutive EPS

$

31,589

39,615,792

$

0

$

731,007

38,839,722

$

0.02

Three months ended September 30, 2013

Nine months ended September 30, 2013

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Net income (Numerator)

Shares (Denominator)

Per Share Amount

Basic EPS

$

(492,872

)

38,215,054

$

(0.01

)

$

(714,920

)

38,215,054

$

(0.02

)

Dilutive shares related to warrants

-

-

Dilutive EPS

$

(492,872

)

38,215,054

$

(0.01

)

$

(714,920

)

38,215,054

$

(0.02

)

Income Tax, Policy [Policy Text Block]

'

Income Tax Provision

On June 25, 2014, Initial Koncepts, Inc. converted from an S-Corporation into a California limited liability company (“LLC”) and changed its name to Six Dimensions, LLC.  From inception through June 26, 2014, the Company was taxed as an S Corporation under the Internal Revenue Code of 1986, as amended and applicable state statutes.  Under an S-Corporation election, the income of the Company flows through to the stockholders to be taxed at the individual level rather than the corporate level.  Accordingly, the Company had no tax liability at the federal level (with limited exceptions) as long as the S-Corporation election was in effect.  On June 27, 2014, Six Dimensions, LLC converted into a Nevada C-Corporation and changed its name to Six Dimensions, Inc.

In addition, the Company had elected to be treated as a Subchapter S corporation for Arizona, California, Colorado, Kentucky, Massachusetts, Ohio and Virginia corporate for income tax purposes.  This treatment imposes individual income taxes on the shareholder’s respective shares of corporate profits and results in reduced corporate level state tax.

The income allocable to each shareholder is subject to examination by federal and state taxing authorities. In the event of an examination of the income tax returns, the tax liability of the stockholders could be changed if an adjustment in the income is ultimately determined by the taxing authorities.  As of September 30, 2014, the tax returns of the Company for the years 2011 through 2013 remain open for the Internal Revenue Service and various state authorities.

Deferred taxes are computed based on the tax liability or benefit in future years of the reversal of temporary differences in the recognition of income or deduction of expenses between financial and tax reporting purposes.  The net difference, if any, between the provision for taxes and taxes currently payable is reflected in the balance sheet as deferred taxes.  Deferred tax assets and/or liabilities, if any, are classified as current and non-current based on the classification of the related asset or liability for financial reporting purposes, or based on the expected reversal date for deferred taxes that are not related to an asset or liability.  Valuation allowances are recorded to reduce deferred tax assets to that amount which is more likely than not to be realized.

The Company records interest and penalties as a component of selling, general and administrative expenses.  There were no amounts accrued for penalties or interest as of September 30, 2014 and December 31, 2013 or during the three and nine months ended September 30, 2014 and 2013.  Management is currently unaware of any issues under review that could result in significant payments, accruals or material deviations from its position.

Certain transactions of the Company may be subject to accounting methods for federal income tax purposes that differ significantly from the accounting methods used in preparing the condensed consolidated financial statements in accordance with U.S. GAAP.  Accordingly, the taxable income of the Company reported for federal income tax purposes may differ from net income in these condensed consolidated financial statements.

The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits as of September 30, 2014 and December 31, 2013.

Trade and Other Accounts Receivable, Policy [Policy Text Block]

'

Receivables under Factoring Agreement

The Company factors its receivables with recourse and, as a result, accounts for the factoring akin to a secured borrowing, maintaining the gross receivable asset and due to factor liability on its books and records. The financial institution makes available 90% of the face value of the eligible receivables to the company and retains the remaining 10% as a guaranteed until receipt of the proceeds associated with the factored invoices.

New Accounting Pronouncements, Policy [Policy Text Block]

'

Recently Issued Accounting Pronouncements

In April 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-08, “Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360).”  This new standard raises the threshold for disposals to qualify as discontinued operations, allows companies to have significant continuing involvement and continuing cash flows with the discontinued operation and provides for new and additional disclosures of discontinued operations and individually material disposal transactions.  The Company anticipates adopting the new standard when it becomes effective in the first quarter of 2015. ASU 2014-08 is not expected to have a material impact on the financial statements.

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. Amendments in this ASU create Topic 606, Revenue from Contracts with Customers, and supersede the revenue recognition requirements in Topic 605, Revenue Recognition, including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification.  In addition, the amendments supersede the cost guidance in Subtopic 605-35, Revenue Recognition – Construction-Type and Production-Type Contracts, and create new Subtopic 340-40, Other Assets and Deferred Costs – Contracts with Customers.  In summary, the core principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.  This ASU is the final version of Proposed ASU 2011-230 – Revenue Recognition (Topic 605) and Proposed ASU 2011–250 – Revenue Recognition (Topic 605): Codification Amendments, both of which have been deleted.  The amendments in this ASU are effective for the Company for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period.  The Company is currently evaluating the effects of ASU 2014-09 on the financial statements.

In June 2014, the FASB issued ASU 2014-11, Transfers and Servicing.  The amendments in this ASU require that repurchase-to-maturity transactions be accounted for as secured borrowings consistent with the accounting for other repurchase agreements.  In addition, the amendments require separate accounting for a transfer of a financial asset executed contemporaneously with a repurchase agreement with the same counterparty (a repurchase financing), which will result in secured borrowing accounting for the repurchase agreement.  The amendments require an entity to disclose information about transfers accounted for as sales in transactions that are economically similar to repurchase agreements, in which the transferor retains substantially all of the exposure to the economic return on the transferred financial asset throughout the term of the transaction.  In addition the amendments require disclosure of the types of collateral pledged in repurchase agreements, securities lending transactions and repurchase-to-maturity transactions and the tenor of those transactions.  This ASU is the final version of Proposed ASU 2013-10 – Transfers and Servicing (Topic 860), which has been deleted.  The accounting changes in this ASU are effective for the first interim or annual period beginning after December 15, 2014. ASU 2014-11 is not expected to have a material impact on the financial statements.

In June 2014, the FASB issued ASU 2014-12, Compensation- Stock Compensation.  The amendments in this ASU apply to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target can be achieved after the requisite service period.  This ASU is the final version of Proposed ASU EITF-13D – Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period, which has been deleted. The proposed amendments would apply to reporting entities that grant their employees share-based payments in which the terms of the award provide that a performance target could be achieved after the requisite service period.  This ASU is the final version of Proposed ASU EITF-13D – Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period, which has been deleted.  The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015, and early adoption is permitted. ASU 2014-12 is not expected to have a material impact on the financial statements.

Note_3_Significant_and_Critica1

Note 3 - Significant and Critical Accounting Policies and Practices (Tables)	9 Months Ended
	Sep. 30, 2014
Accounting Policies [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'The following is the computation of diluted EPS for the three and nine months ended September 30, 2014:
		Three months ended September 30, 2014								Nine months ended September 30, 2014
		Net income (Numerator)			Shares (Denominator)		Per Share Amount			Net income (Numerator)			Shares (Denominator)		Per Share Amount
	Basic EPS	$	31,589			39,499,702	$	0		$	731,007			38,696,586	$	0.02
	Dilutive shares related to warrants					116,090								143,136
	Dilutive EPS	$	31,589			39,615,792	$	0		$	731,007			38,839,722	$	0.02
		Three months ended September 30, 2013								Nine months ended September 30, 2013
		Net income (Numerator)			Shares (Denominator)		Per Share Amount			Net income (Numerator)			Shares (Denominator)		Per Share Amount
	Basic EPS	$	(492,872	)		38,215,054	$	(0.01	)	$	(714,920	)		38,215,054	$	(0.02	)
	Dilutive shares related to warrants					-								-
	Dilutive EPS	$	(492,872	)		38,215,054	$	(0.01	)	$	(714,920	)		38,215,054	$	(0.02	)

Note_4_Property_and_Equipment_

Note 4 - Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2014
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'The following is a summary of property and equipment:
		September 30,			December 31,
		2014			2013
	Property and equipment	$	249,281		$	249,281
	Less accumulated depreciation and amortization		(124,488	)		(65,440	)
	Property and equipment, net	$	124,793		$	183,841

Note_6_Accrued_and_Other_Liabi1

Note 6 - Accrued and Other Liabilities (Tables)	9 Months Ended
	Sep. 30, 2014
Disclosure Text Block Supplement [Abstract]	'
Schedule of Accrued Liabilities [Table Text Block]	'Accrued and other current liabilities consist of the following:
		September 30,		December 31,
		2014		2013
	Accrued trade payables	$	1,221,023	$	561,145
	Accrued compensation		374,467		257,171
	Income tax payable		23,436		-
	Total Accrued and other current liabilities	$	1,618,926	$	818,316

Note_12_Commitments_and_Contin1

Note 12 - Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'Future minimum payments of the Company’s operating leases are as follows:
	2014 (remainder of year)	$	165,623
	2015		335,045
	2016		281,539
	2017		288,309
	2018		191,679
	Thereafter		-
	Total	$	1,262,195
Schedule of Capital Leased Assets [Table Text Block]	'The Company’s capital lease obligations are as follows:
		September 30,			December 31,
		2014			2013
	In July, 2011 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in July, 2014; (ii) Interest at 5.75%; (iii) Payable in 36 monthly payments of $406.90.		-			2,399
	In September, 2011 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2014; (ii) Interest at 5.75%; (iii) Payable in 36 monthly payments of $479.78.		-			3,760
	In January, 2012 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in January, 2015; (ii) Interest at 5.75%; (iii) Payable in 36 monthly payments of $227.87.		677			2,650
	In June, 2012 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in December, 2014; (ii) Interest at 5.75%; (iii) Payable in 30 monthly payments of $778.87.		1,548			8,328
	In March, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 24 monthly payments of $634.28.		3,510			8,510
	In July, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 60 monthly payments of $1,141.35.		46,753			54,336
	In July, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 60 monthly payments of $1,141.36.		45,257			52,301
	In July, 2013 the Company entered into a capital lease obligation with the following terms and conditions: (i) Maturing in September, 2018; (ii) Interest at 5.75%; (iii) Payable in 60 monthly payments of $1,141.37.		45,003			51,956
			142,748			184,240
	Less: Current Maturities		(49,536	)		(52,892	)
	Capital leases, net of current maturities	$	93,212		$	131,348
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	'Future minimum payments of the Company’s capital leases are as follows:
	2014 (remainder of year)	$	11,349
	2015		42,846
	2016		41,089
	2017		41,089
	2018		27,393
	Thereafter		-
	Total	$	163,766

Note_14_Income_Taxes_Tables

Note 14 - Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2014
Income Tax Disclosure [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'The provision for income taxes includes the following:
		Three months Ended September 30,					Nine months Ended September 30,
		2014			2013		2014			2013
	Current:
	Federal	$	15,239		$	-	$	17,634		$	-
	State		4,730			-		5,802			-
	Total Current Provision		19,969			-		23,436			-
	Deferred:
	Federal	$	(10,815	)	$	-	$	(66,848	)	$	-
	State		(1,409	)		-		(8,710	)		-
	Total deferred		(12,224	)		-		(75,558	)		-
	Income tax expense (benefit)	$	7,745		$	-	$	(52,122	)	$	-

NOTE_15_Business_and_Geographi1

NOTE 15 - Business and Geographic Segment Information (Tables)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment [Table Text Block]	'Segment information relating to the Company’s results of operations was as follows:
		Three Months Ended				Nine Months Ended
	Revenues	September 30,		September 30,		September 30,		September 30,
		2014		2013		2014		2013
	CMS	$	1,520,598	$	977,635	$	4,820,613	$	3,543,345
	IT Staffing		1,188,468		1,261,197		3,478,440		3,523,641
	Total	$	2,709,066	$	2,238,832	$	8,299,053	$	7,066,986
		Three Months Ended				Nine Months Ended
	Gross Margin	September 30,		September 30,		September 30,		September 30,
		2014		2013		2014		2013
	CMS	$	709,651	$	375,770	$	2,485,555	$	1,519,116
	IT Staffing		286,006		294,575		861,477		782,493
	TOTAL	$	995,657	$	670,345	$	3,347,032	$	2,301,609
	Total Assets					September 30,		December 31,
						2014		2013
	CMS					$	-	$	-
	IT Staffing						6,498,465		2,055,713
	Total					$	6,498,465	$	2,055,713

Note_1_Organization_and_Operat1

Note 1 - Organization and Operations (Details) (USD $)	0 Months Ended	9 Months Ended			0 Months Ended	1 Months Ended		0 Months Ended
	Sep. 29, 2014	Sep. 30, 2014	Sep. 28, 2014	Dec. 31, 2013	Sep. 29, 2014	Jul. 31, 2014	Jun. 30, 2014	Sep. 29, 2014	Sep. 29, 2014
					Private Placement [Member]	Private Placement [Member]	Private Placement [Member]	Parent [Member]	Six Dimensions [Member]
								Six Dimensions [Member]
Note 1 - Organization and Operations (Details) [Line Items]	'	'	'	'	'	'	'	'	'
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	'	'	'	'	'	'	'	38,664,871	29,643,068
Proceeds from Issuance of Private Placement (in Dollars)	'	$4,556,100	'	'	$4,556,100	$10,000	$191,000	'	'
Stock Issued During Period, Shares, New Issues	'	'	'	'	2,201,031	7,454	142,362	'	'
Capital Stock Authorized	'	160,000,000	28,985,507	'	'	'	'	'	'
Common Stock, Shares Authorized	'	150,000,000	'	150,000,000	'	'	'	'	'
Common Stock, Par or Stated Value Per Share (in Dollars per share)	'	$0.00	'	$0.00	'	'	'	'	'
Preferred Stock, Shares Authorized	'	10,000,000	'	10,000,000	'	'	'	'	'
Preferred Stock, Par or Stated Value Per Share (in Dollars per share)	'	$0.00	'	$0.00	'	'	'	'	'
Debt Conversion, Original Debt, Amount (in Dollars)	$16,000,000	'	'	'	'	'	'	'	'
Debt Conversion, Converted Instrument, Shares Issued	35,149,883	'	'	'	'	'	'	'	'

Note_2_Liquidity_Details

Note 2 - Liquidity (Details) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

2 Months Ended

9 Months Ended

Sep. 29, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Sep. 29, 2014

Jul. 31, 2014

Jun. 30, 2014

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Private Placement [Member]

Private Placement [Member]

Private Placement [Member]

Notes Payable, Other Payables [Member]

Notes Payable, Other Payables [Member]

Loans Payable [Member]

Note 2 - Liquidity (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash and Cash Equivalents, at Carrying Value

'

$4,593,714

$0

$4,593,714

$0

$5,611

$78,180

'

'

'

'

'

'

Working Capital (Deficit)

'

-4,063,000

'

-4,063,000

'

-1,026,000

'

'

'

'

'

'

'

Net Income (Loss) Attributable to Parent

'

31,589

-492,872

731,007

-714,920

'

'

'

'

'

'

'

'

Net Cash Provided by (Used in) Operating Activities

'

'

'

1,346,972

-459,208

'

'

'

'

'

'

'

'

Debt Conversion, Original Debt, Amount

16,000,000

'

'

'

'

'

'

'

'

'

345,000

345,000

'

Repayments of Notes Payable

'

'

'

259,950

4,950

'

'

'

'

'

'

255,000

4,950

Proceeds from Issuance of Private Placement

'

'

'

$4,556,100

'

'

'

$4,556,100

$10,000

$191,000

'

'

'

Stock Issued During Period, Shares, New Issues (in Shares)

'

'

'

'

'

'

'

2,201,031

7,454

142,362

'

'

'

Note_3_Significant_and_Critica2

Note 3 - Significant and Critical Accounting Policies and Practices (Details) - Schedule of Earnings Per Share, Basic and Diluted (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Schedule of Earnings Per Share, Basic and Diluted [Abstract]	'	'	'	'
Basic EPS (in Dollars)	$31,589	($492,872)	$731,007	($714,920)
Basic EPS	39,499,702	38,215,054	38,696,586	38,215,054
Basic EPS (in Dollars per share)	$0	($0.01)	$0.02	($0.02)
Dilutive shares related to warrants	116,090	0	143,136	0
Dilutive EPS (in Dollars)	$31,589	($492,872)	$731,007	($714,920)
Dilutive EPS	39,615,792	38,215,054	38,839,722	38,215,054
Dilutive EPS (in Dollars per share)	$0	($0.01)	$0.02	($0.02)

Note_4_Property_and_Equipment_1

Note 4 - Property and Equipment (Details) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Abstract]	'	'
Depreciation	$59,048	$19,178

Note_4_Property_and_Equipment_2

Note 4 - Property and Equipment (Details) - Schedule of Property, Plant and Equipment (Incomplete) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Schedule of Property, Plant and Equipment (Incomplete) [Abstract]	'	'
Property and equipment	$249,281	$249,281
Less accumulated depreciation and amortization	-124,488	-65,440
Property and equipment, net	$124,793	$183,841

Note_5_Related_Party_Transacti1

Note 5 - Related Party Transactions (Details) (USD $)	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Related Party Transactions [Abstract]	'	'	'
Due from Related Parties, Noncurrent	$0	'	$410,130
Loan Receivable, Stated Interest Rate	2.64%	'	'
Interest Receivable	46,433	'	'
Other Significant Noncash Transaction, Value of Consideration Given	456,563	0	'
Payments of Capital Distribution	$502,371	'	$49,972

Note_6_Accrued_and_Other_Liabi2

Note 6 - Accrued and Other Liabilities (Details) - Schedule of Accrued Liabilities (USD $)	Sep. 30, 2014	Dec. 31, 2013
Schedule of Accrued Liabilities [Abstract]	'	'
Accrued trade payables	$1,221,023	$561,145
Accrued compensation	374,467	257,171
Income tax payable	23,436	0
Total Accrued and other current liabilities	$1,618,926	$818,316

Note_7_Letter_of_Credit_and_Re1

Note 7 - Letter of Credit and Restricted Cash (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
			Letter of Credit [Member]
Note 7 - Letter of Credit and Restricted Cash (Details) [Line Items]	'	'	'
Letters of Credit Outstanding, Amount	'	'	$110,422
Line of Credit Facility, Expiration Date	'	'	1-Jul-15
Line of Credit, Renewal Term	'	'	'1 year
Restricted Cash and Cash Equivalents, Noncurrent	$110,645	$110,499	'

Note_8_Due_to_Factor_Details

Note 8 - Due to Factor (Details) (Advances from Factor [Member], USD $)	0 Months Ended
	Aug. 06, 2013	Sep. 30, 2014	Dec. 31, 2013	Aug. 06, 2013
Note 8 - Due to Factor (Details) [Line Items]	'	'	'	'
Agreement Term	'1 year	'	'	'
Factor Advances, Percentage of Receivables	90.00%	'	'	'
Factor Advances, Percentage of Receivables Held as Reserves	10.00%	'	'	'
Debt Instrument, Payment Terms	'The Company is charged 1.15% for the first thirty (30) days outstanding as well as each subsequent month plus prime plus 1.75% daily for funds outstanding over thirty (30) days.	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	1.15%
Other Liabilities, Gross, Current	'	$589,034	$997,160	'
Other Receivables, Gross, Current	'	$86,812	$106,865	'
Prime Rate [Member]	'	'	'	'
Note 8 - Due to Factor (Details) [Line Items]	'	'	'	'
Short-term Debt, Percentage Bearing Variable Interest Rate	1.75%	'	'	1.75%

Note_9_Notes_Payable_Details

Note 9 - Notes Payable (Details) (USD $)	0 Months Ended	2 Months Ended	3 Months Ended		9 Months Ended		0 Months Ended	2 Months Ended	9 Months Ended
	Sep. 29, 2014	Jun. 30, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	27-May-14	Jun. 30, 2014	Sep. 30, 2014	27-May-14
							Notes Payable, Other Payables [Member]	Notes Payable, Other Payables [Member]	Notes Payable, Other Payables [Member]	Notes Payable, Other Payables [Member]
Note 9 - Notes Payable (Details) [Line Items]	'	'	'	'	'	'	'	'	'	'
Debt Instrument, Face Amount	'	'	'	'	'	'	'	'	'	$20,000
Debt Instrument, Maturity Date, Description	'	'	'	'	'	'	'August 2014	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	'	'	'	'	'	'	1.00%
Debt Conversion, Original Debt, Amount	16,000,000	'	'	'	'	'	'	345,000	345,000	'
Debt Conversion, Converted Instrument, Shares Issued (in Shares)	35,149,883	'	'	'	'	'	'	300,001	'	'
Gains (Losses) on Extinguishment of Debt	'	-57,502	0	0	-57,502	0	'	'	'	'
Repayments of Notes Payable	'	'	'	'	$259,950	$4,950	'	'	$255,000	'

Note_10_Stockholders_Equity_De

Note 10 - Stockholder's Equity (Details) (USD $)

0 Months Ended

2 Months Ended

3 Months Ended

9 Months Ended

0 Months Ended

1 Months Ended

2 Months Ended

9 Months Ended

Sep. 29, 2014

Jun. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 29, 2014

Jul. 31, 2014

Jun. 30, 2014

Sep. 29, 2014

Jun. 30, 2014

Sep. 30, 2014

Jul. 31, 2014

Private Placement [Member]

Private Placement [Member]

Private Placement [Member]

Private Placement [Member]

Notes Payable, Other Payables [Member]

Notes Payable, Other Payables [Member]

Private Placement [Member]

Note 10 - Stockholder's Equity (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued During Period, Shares, New Issues (in Shares)

'

'

'

'

'

'

2,201,031

7,454

142,362

'

'

'

'

Sale of Stock, Price Per Share (in Dollars per share)

'

'

'

'

'

'

'

'

'

$1.75

'

'

'

Proceeds from Issuance of Private Placement

'

'

'

'

$4,556,100

'

$4,556,100

$10,000

$191,000

'

'

'

'

Class of Warrant or Right, Exercise Price of Warrants or Rights (in Dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

$1.75

Debt Conversion, Original Debt, Amount

16,000,000

'

'

'

'

'

'

'

'

'

345,000

345,000

'

Debt Conversion, Converted Instrument, Shares Issued (in Shares)

35,149,883

'

'

'

'

'

'

'

'

'

300,001

'

'

Gains (Losses) on Extinguishment of Debt

'

-57,502

0

0

-57,502

0

'

'

'

'

'

'

'

Payments of Stock Issuance Costs

'

'

'

'

'

'

$774,213

'

'

'

'

'

'

Note_11_Warrants_Details

Note 11 - Warrants (Details) (USD $)	9 Months Ended	0 Months Ended		1 Months Ended
	Sep. 30, 2014	Sep. 29, 2014	Sep. 29, 2014	Jul. 31, 2014	Jun. 30, 2014
		Private Placement [Member]	Private Placement [Member]	Private Placement [Member]	Private Placement [Member]
		Private Placement Fees [Member]
Note 11 - Warrants (Details) [Line Items]	'	'	'	'	'
Proceeds from Issuance of Private Placement	$4,556,100	'	$4,556,100	$10,000	$191,000
Payments of Stock Issuance Costs	'	356,250	774,213	'	'
Class of Warrant or Right, Granted	'	258,155	'	'	'
Fair Value Assumptions, Expected Term	'	'5 years	'	'	'
Fair Value Assumptions, Expected Volatility Rate	'	46.50%	'	'	'
Fair Value Assumptions, Risk Free Interest Rate	'	1.77%	'	'	'
Fair Value Assumptions, Expected Dividend Rate	'	0.00%	'	'	'
Class of Warrant or Right, Grant Date Fair Value	'	$1,660,526	'	'	'

Note_12_Commitments_and_Contin2

Note 12 - Commitments and Contingencies (Details) (USD $)

Sep. 30, 2014

Feb. 28, 2014

Dec. 31, 2013

Feb. 28, 2014

Apr. 30, 2014

Apr. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Building [Member]

Building [Member]

Building [Member]

Building [Member]

Building [Member]

Building [Member]

Building [Member]

Equipment [Member]

Equipment [Member]

Equipment [Member]

Equipment [Member]

Sub-Lease [Member]

San Ramon, California [Member]

Pleasonton, California [Member]

Note 12 - Commitments and Contingencies (Details) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Operating Leases, Rent Expense

'

'

'

'

'

'

$84,082

$99,392

$255,499

$169,651

$17,740

$26,842

$57,836

$59,174

Lessor Leasing Arrangements, Operating Leases, Term of Contract

'

'

'

'24 months

'

'38 months

'

'

'

'

'

'

'

'

Operating Leases, Rent Expense, Minimum Rentals

'

'

'

120,000

2,836

34,000

'

'

'

'

'

'

'

'

Security Deposit Liability

30,000

30,000

0

'

'

'

'

'

'

'

'

'

'

'

Description of Lessee Leasing Arrangements, Operating Leases

'

'

'

'

'The amendment extends the lease past the May 31, 2014 expiration date on a month to month basis with monthly rental payments of $2,836.

'The lease requires base annual rent of approximately $34,000 for the first year, with increases in increments of 3% each year thereafter.  The lease contains a two (2) month rent abatement period starting on July 1, 2014.

'

'

'

'

'

'

'

'

Lessee Leasing Arrangements, Operating Leases, Renewal Term

'

'

'

'

'

'36 months

'

'

'

'

'

'

'

'

Deferred Rent Credit, Noncurrent

$62,236

'

$73,192

'

'

'

'

'

'

'

'

'

'

'

Note_12_Commitments_and_Contin3

Note 12 - Commitments and Contingencies (Details) - Schedule of Future Minimum Rental Payments for Operating Leases (USD $)	Sep. 30, 2014
Schedule of Future Minimum Rental Payments for Operating Leases [Abstract]	'
2014 (remainder of year)	$165,623
2015	335,045
2016	281,539
2017	288,309
2018	191,679
Thereafter	0
Total	$1,262,195

Note_12_Commitments_and_Contin4

Note 12 - Commitments and Contingencies (Details) - Schedule of Capital Leased Assets (USD $)	Sep. 30, 2014	Dec. 31, 2013
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	$142,748	$184,240
Less: Current Maturities	-49,536	-52,892
Capital leases, net of current maturities	93,212	131,348
Capital Lease Two [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	0	2,399
Capital Lease Three [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	0	3,760
Capital Lease Four [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	677	2,650
Capital Lease Five [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	1,548	8,328
Capital Lease Six [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	3,510	8,510
Capital Lease Seven [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	46,753	54,336
Capital Lease Eight [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	45,257	52,301
Capital Lease Nine [Member] | Capital Lease Obligations [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation	$45,003	$51,956

Note_12_Commitments_and_Contin5

Note 12 - Commitments and Contingencies (Details) - Schedule of Capital Leased Assets (Parentheticals) (Capital Lease Obligations [Member], USD $)	9 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Capital Lease Two [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'July 2014	'July 2014
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'36 monthly payments	'36 monthly payments
Capital lease obligation, monthly payments of	$406.90	$406.90
Capital Lease Three [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'September 2014	'September 2014
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'36 monthly payments	'36 monthly payments
Capital lease obligation, monthly payments of	479.78	479.78
Capital Lease Four [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'January 2015	'January 2015
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'36 monthly payments	'36 monthly payments
Capital lease obligation, monthly payments of	227.87	227.87
Capital Lease Five [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'December 2014	'December 2014
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'30 monthly payments	'30 monthly payments
Capital lease obligation, monthly payments of	778.87	778.87
Capital Lease Six [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'September 2018	'September 2018
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'24 monthly payments	'24 monthly payments
Capital lease obligation, monthly payments of	634.28	634.28
Capital Lease Seven [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'September 2018	'September 2018
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'60 monthly payments	'60 monthly payments
Capital lease obligation, monthly payments of	1,141.35	1,141.35
Capital Lease Eight [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'September 2018	'September 2018
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'60 monthly payments	'60 monthly payments
Capital lease obligation, monthly payments of	1,141.36	1,141.36
Capital Lease Nine [Member]	'	'
Capital Leased Assets [Line Items]	'	'
Capital lease obligation, maturing	'September 2018	'September 2018
Capital lease obligation, interest	5.75%	5.75%
Capital lease obligation, payable	'60 monthly payments	'60 monthly payments
Capital lease obligation, monthly payments of	$1,141.37	$1,141.37

Note_12_Commitments_and_Contin6

Note 12 - Commitments and Contingencies (Details) - Schedule of Future Minimum Lease Payments for Capital Leases (USD $)	Sep. 30, 2014
Schedule of Future Minimum Lease Payments for Capital Leases [Abstract]	'
2014 (remainder of year)	$11,349
2015	42,846
2016	41,089
2017	41,089
2018	27,393
Thereafter	0
Total	$163,766

Note_13_Concentrations_and_Cre1

Note 13 - Concentrations and Credit Risks (Details)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Sales Revenue, Goods, Net [Member] | Customer Concentration Risk [Member]	'	'
Note 13 - Concentrations and Credit Risks (Details) [Line Items]	'	'
Concentration Risk, Percentage	54.00%	43.00%
Concentration Risk, Customer	'one foreign customer accounting for just under 10% of its revenues	'
Accounts Receivable [Member] | Credit Concentration Risk [Member]	'	'
Note 13 - Concentrations and Credit Risks (Details) [Line Items]	'	'
Concentration Risk, Percentage	65.00%	53.00%
Cost of Goods, Total [Member] | Supplier Concentration Risk [Member]	'	'
Note 13 - Concentrations and Credit Risks (Details) [Line Items]	'	'
Concentration Risk, Percentage	33.00%	28.00%

Note_14_Income_Taxes_Details

Note 14 - Income Taxes (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'	'
Deferred Tax Assets, Net, Current	$79,146	$0
Deferred Tax Assets, Net, Noncurrent	$3,588	'

Note_14_Income_Taxes_Details_S

Note 14 - Income Taxes (Details) - Schedule of Components of Income Tax Expense (Benefit) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Schedule of Components of Income Tax Expense (Benefit) [Abstract]	'	'	'	'
Federal	$15,239	$0	$17,634	$0
State	4,730	0	5,802	0
Total Current Provision	19,969	0	23,436	0
Federal	-10,815	0	-66,848	0
State	-1,409	0	-8,710	0
Total deferred	-12,224	0	-75,558	0
Income tax expense (benefit)	$7,745	$0	($52,122)	$0

NOTE_15_Business_and_Geographi2

NOTE 15 - Business and Geographic Segment Information (Details)	9 Months Ended
	Sep. 30, 2014
Segment Reporting [Abstract]	'
Number of Reportable Segments	2

NOTE_15_Business_and_Geographi3

NOTE 15 - Business and Geographic Segment Information (Details) - Schedule of Segment Reporting Information, by Segment (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	$2,709,066	$2,238,832	$8,299,053	$7,066,986	'
Gross Margin	995,657	670,345	3,347,032	2,301,609	'
Total Assets	6,498,465	'	6,498,465	'	2,055,713
Content Management Systems [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	1,520,598	977,635	4,820,613	3,543,345	'
Gross Margin	709,651	375,770	2,485,555	1,519,116	'
Total Assets	0	'	0	'	0
Information Technology [Member]	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'
Revenues	1,188,468	1,261,197	3,478,440	3,523,641	'
Gross Margin	286,006	294,575	861,477	782,493	'
Total Assets	$6,498,465	'	$6,498,465	'	$2,055,713