Labor Smart (LTNC) 10-K 14 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 13, 2014	Apr. 11, 2014
Document And Entity Information	'	'	'
Entity Registrant Name	'Labor Smart, Inc.	'	'
Entity Central Index Key	'0001522469	'	'
Document Type	'10-K	'	'
Document Period End Date	31-Dec-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--12-31	'	'
Is Entity a Well-known Seasoned Issuer?	'No	'	'
Is Entity a Voluntary Filer?	'No	'	'
Is Entity's Reporting Status Current?	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	$0	$0
Entity Common Stock, Shares Outstanding	'	16,757,000	22,239,315
Document Fiscal Period Focus	'FY	'	'
Document Fiscal Year Focus	'2013	'	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets	'	'
Cash	$178,539	$124,888
Accounts receivable, net	1,941,437	711,210
Prepaid expense	45,497	43,336
Deferred financing costs	57,748	83,634
Marketable securities	4,972	28,424
Other assets	11,591	26,897
Total current assets	2,239,784	1,018,389
Deposits	20,014	7,655
Equipment, net	7,894	'
Customer relationships, net	228,028	'
Total long-term assets	255,936	7,655
Total assets	2,495,720	1,026,044
Current liabilities	'	'
Accounts payable and accrued liabilities	135,524	126,705
Loan payable to factor	865,321	'
Payroll taxes payable	1,487,907	579,400
Notes payable, related party	44,806	219,375
Note payable	'	15,160
Convertible notes payable, net of unamortized discount of $578,848	1,057,679	184,355
Convertible note payable, derivative liability	20,701	'
Total current liabilities	3,611,938	1,124,995
Contingent liability	79,221	'
Total liabilities	3,691,159	1,124,995
Stockholders' deficit	'	'
Common stock; $0.001 par value; 75,000,000 shares authorized, 20,982,740 and 16,757,000 issued and outstanding as of December 31, 2013 and 2012, respectively.	20,982	16,757
Additional paid-in capital	1,978,043	348,838
Accumulated deficit	-3,193,778	-470,798
Accumulated other comprehensive income(loss)	-686	6,252
Total stockholder's deficit	-1,195,439	-98,951
Total liabilities and stockholders' deficit	$2,495,720	$1,026,044

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	20,982,740	16,757,000
Common stock, shares outstanding	20,982,740	16,757,000

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Revenues	$16,651,885	$7,175,846
Cost of sales	13,953,122	5,955,679
Gross profit	2,698,763	1,220,167
Operating expenses	'	'
Professional fees	308,515	41,131
Stock-based compensation	801,915	210,600
Payroll expenses	1,620,859	549,371
Bad debt expense	215,255	64,318
Loss on sale of receivables	90,826	126,321
General and administrative expense	1,398,877	527,957
Total operating expenses	4,436,247	1,519,698
Operating loss	-1,737,484	-299,531
Other income (expenses)	'	'
Interest and finance expense	-1,035,031	-145,173
Interest income	73	'
Gain on change in fair value in derivative liability	45,222	'
Gain (loss) on sale of securities	4,240	-4,761
Total other income (expenses)	-985,496	-149,934
Net loss	-2,722,980	-449,465
Other comprehensive income (loss):	'	'
Unrealized gain (loss) on marketable securities	-6,938	6,252
Other comprehensive income (loss)	-6,938	6,252
Comprehensive loss	($2,729,918)	($443,213)
Basic loss per common share	($0.14)	($0.03)
Basic weighted average common shares outstanding	19,337,142	16,293,667

Shareholders_Equity

Shareholders Equity (USD $)	Common Stock Shares	Common Stock Amount	Additional paid-in capital	Accumulated Deficit	Accumulated other comprehensive income	Total
Balance, December 31, 2011 at Dec. 31, 2011	'	'	'	'	'	'
Shares issued for services	$625,000	$625	$124,375	'	'	$125,000
Warrants issued for services	'	'	17,020	'	'	17,020
Warrants issued for finance costs	'	'	133,521	'	'	133,521
Shares issued for employee compensation	87,000	87	43,113	'	'	43,200
Options issued for employee compensation	'	'	14,454	'	'	14,454
Net change in unrealized gain on marketable securities	'	'	'	'	6,252	6,252
Net loss	'	'	'	-449,465	'	-449,465
Balance, December 31, 2012	16,757,000	16,757	348,838	-470,798	6,252	-98,951
Shares issued for services	1,833,500	1,834	442,561	'	'	444,395
Shares issued for cash	200,000	200	99,800	'	'	100,000
Conversion of convertible notes	2,152,240	2,151	675,879	'	'	678,030
Commitment fees	40,000	40	10,760	'	'	10,800
Warrants issued for finance costs	'	'	57,359	'	'	57,359
Options issued for employee compensation	'	'	342,846	'	'	342,846
Net change in unrealized gain on marketable securities	'	'	'	'	-6,938	-6,938
Net loss	'	'	'	($2,722,980)	'	($2,722,980)
Balance, December 31, 2013 at Dec. 31, 2013	20,982,740	20,982	1,978,043	-3,193,778	-686	-1,195,439

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:	'	'
Net loss	($2,722,980)	($449,465)
Stock-based compensation	801,915	185,000
Interest and financing costs	698,585	124,242
Depreciation and amortization	70,020	'
Bad debt expense	215,255	64,318
(Gain) loss on sale of securities	-4,240	4,761
(Gain) on change in fair value of derivative liability	-45,222	'
Changes in operating assets and liabilities:	'	'
Increase (decrease) in off-balance sheet receivable factoring	-291,708	291,708
Increase in accounts receivables	-1,153,774	-995,050
Increase in prepaid expense and deposits	-25,458	-8,699
Increase in other assets	15,306	-32,168
Increase in accounts payable and accrued liabilities	8,819	117,848
Increase in accrued liabilities, related party	'	19,375
Increase in payroll taxes payable	908,507	553,709
(Decrease) in other liabilities	'	-7,185
Net cash used by operating activities	-1,524,975	-131,606
Cash flows from investing activities:	'	'
Assets acquired in asset purchase agreement	-150,000	'
Purchase of fixed assets	-1,188	'
Proceeds from sale of marketable securities	1,853,884	1,536
Purchase of marketable securities	-1,833,129	-28,469
Net cash used by investing activities	-130,433	-26,933
Cash flows from financing activities:	'	'
Proceeds from common stock	100,000	'
Proceeds from convertible notes payable	1,630,200	120,000
Payment on convertible notes payable	-607,500	'
Proceeds from notes payable- related party	'	210,000
Payment on notes payable - related party	-173,962	-110,000
Proceeds from loan payable to factor	865,321	'
Payments on contingent liability	-89,840	'
Payment on financed insurance	-15,160	-1,684
Net cash provided by financing activities	1,709,059	218,316
Net change in cash	53,651	59,777
Cash, end of period	178,539	124,888
Supplemental disclosure of cash flow information:	'	'
Interest paid	227,854	'
Taxes paid	'	'
Warrants issued as part of deferred finance costs	57,359	83,634
Shares issued for prepaid services	'	14,674
Finance costs included in convertible note value	104,550	16,844
Commitment fees	10,800	'
Shares issued for convertible notes	678,030	'
Contingent liability associated with asset purchase	$158,490	'

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
NATURE OF OPERATIONS	'
	NOTE 1 – NATURE OF OPERATIONS
	Nature of Business
	Labor Smart, Inc. (the “Company”) was incorporated in the State of Nevada on May 31, 2011. Labor Smart, Inc. provides temporary blue-collar staffing services. It supplies general laborers on demand to the light industries, including manufacturing, logistics, and warehousing, skilled trades’ people, and general laborers to commercial construction industries.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
GOING CONCERN	'
	NOTE 2 – GOING CONCERN
	The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company requires capital for its contemplated operational and marketing activities. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. Accordingly, the Company had a net loss of $2,722,980 for the year ended December 31, 2013. Additionally, the operating activities of the Company used $1,524,975 net cash during the same one year period. The obtainment of additional financing and increasingly profitable operations are necessary for the Company to continue operations. The ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	These financial statements are presented in United States dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted a December 31 fiscal year end.
	Fair Value of Financial Instruments
	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC (“ASC 820-10”), fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The three levels of the fair value hierarchy are described below:
		Level 1	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
		Level 2	Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;
		Level 3	Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
	Pursuant to ASC 825, the fair value of cash and marketable securities is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of cash, accounts receivables, marketable securities, accounts payable and accrued liabilities, and notes payable approximate their current fair values because of their nature and respective relatively short maturity dates or durations.
	Assets measured at fair value on a recurring basis were presented on the Company’s balance sheet as of December 31, 2013 and 2012 as follows:
		Fair Value Measurements as of December 31, 2013 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			12/31/13		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	4,972	$	4,972	$	0	$	0
	Equity securities
	Total	$	4,972	$	4,972	$	0	$	0
	Liabilities:
	Derivative liability	$	20,701	$	0	$	20,701	$	0
	Contingent liability		79,221		0		0		79,221
	Total	$	99,922	$	0	$	20,701	$	79,221
		Fair Value Measurements as of December 31, 2012 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			12/31/12		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	28,424	$	28,424	$	0	$	0
	Equity securities
	Total	$	28,424	$	28,424	$	0	$	0
	Liabilities:
	Derivative liability	$	0	$	0	$	0	$	0
	Contingent liability	$	0	$	0	$	0	$	0
	Total	$	0	$	0	$	0	$	0
	Cash and Cash Equivalents
	Cash and cash equivalents consist of cash and short-term investments with original maturities of less than 90 days. Cash equivalents are placed with high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates fair value.
	Income Taxes
	The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with FASB ASC 740-10, “Income Taxes,” which requires the use of the asset/liability method of accounting for income taxes.
	The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not.
	Revenue Recognition
	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for customer credits, bad debts, and other allowances based on its historical experience. Staffing revenue is recognized as the services are performed. Revenue also includes billable travel and other reimbursable costs and is record net of sales tax.
	Deferred Financing Costs
	Deferred financing costs consist of costs incurred to obtain debt financing, including legal fees, origination fees and administration fees. Costs associated with the Convertible Promissory Note are deferred and amortized in our accompanying statement of operations using the straight-line method, which approximates the effective interest method, over the terms of the respective financing instrument.
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company, and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.
	Factoring Agreements and Accounts Receivable
	The Company had a month-to-month financing agreements with Riviera Finance LLC (“Riveria”) which was terminated on July 24, 2013. On July 31, 2013 the Company entered into a Purchase and Sale Agreement with Transfac Capital, Inc. (“Transfac”). The agreement with Riveria includes a non-recourse factoring arrangement that provides notification factoring on substantially all of the Company’s sales. Riviera, based on credit approved orders, assumes the accounts receivable risk of the Company’s customers in the event of insolvency or non-payment. All other receivable risks for customer deductions that reduce the customer receivable balances are retained by the Company, including, but not limited to, allowable customer markdowns, disputes, and discounts. The Company assumes the risk on accounts receivable not factored to Riviera, which is shown as accounts receivable on the accompanying balance sheets, net of factored accounts receivable. Advance to the Company from Transfac are with recourse and are secured by assets of the Company and are treated as a secured financing arrangement. As of December 31, 2013 and 2012, factored accounts receivable total $865,321 and $772,676, respectively.
	Allowance for Doubtful Accounts
	The Company allows for an estimated amount of receivables that may not be collected. The Company estimates its allowance for doubtful accounts based on historical experience and customer relationships. As of December 31, 2013 and 2012, the Company has recorded an allowance of $215,255 and $64,318, respectively.
	Equipment
	Property and equipment are stated at the lower of cost or fair value. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets, as follows:
	Description	Estimated Life
	Office equipment and furniture	3 years
	The estimated useful lives are based on the nature of the assets as well as current operating strategy and legal considerations such as contractual life. Future events, such as property expansions, property developments, new competition, or new regulations, could result in a change in the manner in which the Company uses certain assets requiring a change in the estimated useful lives of such assets.
			31-Dec-13	31-Dec-12
	Office equipment and furniture		$      11,842	$                -
	Less: accumulated depreciation		-3,948	-
			$        7,894	$                -
	Customer Relationships
	Customer relationships comprise customer lists acquired from Qwik Staffing Solutions, Inc. on April 29, 2013. Customer lists are amortized on a straight-line basis over three years.
			31-Dec-13	31-Dec-12
	Customer lists		$     294,100	$                -
	Less: accumulated amortization		-66,072	-
			$     228,028	$                -
Earnings (loss) per share
Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued.
Convertible Debentures
Beneficial Conversion Feature
If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.
Debt Discount
The Company determines if the convertible debenture should be accounted for as liability or equity under ASC 480, Liabilities — Distinguishing Liabilities from Equity. ASC 480, applies to certain contracts involving a company's own equity, and requires that issuers classify the following freestanding financial instruments as liabilities. Mandatorily redeemable financial instruments, Obligations that require or may require repurchase of the issuer's equity shares by transferring assets (e.g., written put options and forward purchase contracts), and Certain obligations where at inception the monetary value of the obligation is based solely or predominantly on:
– A fixed monetary amount known at inception, for example, a payable settleable with a variable number of the issuer's equity shares with an issuance date fair value equal to a fixed dollar amount,
– Variations in something other than the fair value of the issuer's equity shares, for example, a financial instrument indexed to the S&P 500 and settleable with a variable number of the issuer's equity shares, or
– Variations inversely related to changes in the fair value of the issuer's equity shares, for example, a written put that could be net share settled.
If the entity determined the instrument meets the guidance under ASC 480 the instrument is accounted for as a liability with respective debt discount. The Company records debt discounts in connection with raising funds through the issuance of convertible debt (see Note 8). These costs are amortized to non-cash interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Derivative Financial Instruments
Derivative financial instruments, as defined in ASC 815, “Accounting for Derivative Financial Instruments and Hedging Activities”, consist of financial instruments or other contracts that contain a notional amount and one or more underlying (e.g. interest rate, security price or other variable), require no initial net investment and permit net settlement. Derivative financial instruments may be free-standing or embedded in other financial instruments. Further, derivative financial instruments are initially, and subsequently, measured at fair value and recorded as liabilities or, in rare instances, assets.
The Company does not use derivative financial instruments to hedge exposures to cash-flow, market or foreign-currency risks. However, the Company has issued financial instruments including senior convertible notes payable and freestanding stock purchase warrants with features that are either (i) not afforded equity classification, (ii) embody risks not clearly and closely related to host contracts, or (iii) may be net-cash settled by the counterparty. As required by ASC 815, in certain instances, these instruments are required to be carried as derivative liabilities, at fair value, in our financial statements.
Stock-based compensation
The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
Recent Accounting Pronouncements
The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flow.

PREPAID

PREPAID	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
PREPAID	'
	NOTE 4 – PREPAID
	As of December 31, 2013 and 2012, the Company had prepaid expenses of $45,497 and $43,336, respectively. Prepaid expenses at December 31, 2013 comprises primarily of prepaid lease payments.

CUSTOMER_RELATIONSHIP_NET

CUSTOMER RELATIONSHIP, NET	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
CUSTOMER RELATIONSHIP, NET	'
	NOTE 5 – CUSTOMER RELATIONSHIP, NET
	On April 29, 2013 the Company entered into an Asset Purchase Agreement (“Agreement”) with Qwik Staffing Solutions, Inc. (“Qwik”).  Under the terms of the Agreement, Qwik sold all of the operating assets (“Assets”) of Qwik, excluding cash and accounts receivable.  In consideration for the Assets, the Company agreed to pay $320,000 in cash.  The first $150,000 is due one day prior to the delivery and transfer of the Assets.  The remaining $170,000 is due in monthly installments by paying an amount equal to 6.5% of the monthly accounts receivable collected by operating the Orlando, Jacksonville and Tampa, Florida locations.  In the event these aggregate monthly payments total less than $170,000, after 14 months, Qwik will issue the Company a credit memo for the difference.
	The total purchase price for Qwik was approximately $308,490. The purchase price consisted of approximately (i) $150,000 in cash, (ii) Estimated fair value of consideration payable on collection 6.5% of the monthly accounts receivable collected by operating the Orlando, Jacksonville and Tampa, Florida locations over the next fourteen months of $158,490. The Company expected to pay total consideration of $170,000 in equal installments over 14 months. The fair value of the consideration was estimated by discounting the monthly installments by 12% per annum.
	Equipment	$     10,654
	Prepaid supplies	3,736
	Customer relationships	294,100
	Net assets acquired	$   308,490
	Cash	$   150,000
	Contingent consideration	158,490
	Consideration paid	$   308,490
	As of December 31, 2013 and 2012, the customer list is valued at $228,028 and $0, respectively. Amortization expense was $66,072 and $0 for the year ended December 31, 2013 and 2012, respectively.

FACTORING_AGREEMENT

FACTORING AGREEMENT	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
FACTORING AGREEMENT	'
	NOTE 6 – FACTORING AGREEMENT
	On July 24, 2013, the Company terminated a month-to-month financing agreement with Riviera Finance LLC (“Riviera”) that included a non-recourse factoring arrangement that provides notification factoring on substantially all of the Company’s sales. Receivables were factored at a rate of eight-five (85) percent of the invoice face value on accepted accounts up to $500,000. A reserve of eight (8) percent of the invoice face value is held by Riviera in case of customer disputes.
	Fees charged by Riviera are two (2) percent of the unpaid invoice face value for the first twenty-five (25) days after the factored date and 0.8% of the invoice face value for every ten (10) days thereafter up to a total of seven (7) percent, including the initial two (2) percent. Administrative charges based on various rates are charged on the gross face amount of all accounts with minimum fees as defined in the agreement. The following table details the amounts of the factoring agreement with Riviera as of December 31, 2013 and 2012.
		Receivables Factored		Reserve	Fees	Administrative Charges
				Deposit
	31-Dec-13	$	0	$               0	$     90,826	$                 0
	31-Dec-12	$	291,708	$      25,597	$   126,321	$                 0
	The reserve deposit is included in other current assets within the balance sheets and receivables factored are netted against accounts receivable. Fees or charges billed by Riviera Finance as of December 31, 2013 and 2012 are $90,826 and $126,321, respectively.
	On July 31, 2013 the Company entered into a Purchase and Sale Agreement with Transfac Capital, Inc. (“Transfac”).  Under the terms of the Purchase and Sale Agreement, Transfac shall have the right, but not the obligation, to purchase up to Two Million Dollars ($2,000,000) worth of accounts receivable (the “Maximum Advances”) of the Company.  For each account receivable purchased, Transfac shall advance seventy percent (70%) of the face value of the account and the balance after receipt of full payment on the account.  As consideration, the Company shall pay Transfac two percent (2%) of the average monthly balance of the outstanding accounts purchased, with a minimum of one half of one percent (0.5%) of the Maximum Advances per month, as long as the Purchase and Sale Agreement remains in effect. .
	The factoring line of credit with Transfac has been treated as a secured financing arrangement. As of December 31, 2013 under the agreement with Transfac, the Company had factored receivables in the amount of $1,281,122 and recorded a liability of $865,321. Discounts and interest provided during factoring of the accounts receivable have been expensed on the accompanying combined statements of operations as interest expense. For the year ended December 31, 2013, interest expense related to the factoring arrangement was $103,165.

RELATED_PARTY

RELATED PARTY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
RELATED PARTY	'
	NOTE 7 – RELATED PARTY
	On January 11, 2012, the Company issued a promissory note to the Company’s President in exchange for $50,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on January 11, 2013. As of April 23, 2013, $43,000 of this note has been repaid. The unpaid portion of this note of $7,000 was consolidated into the loan agreement dated April 25, 2013.
	On January 19, 2012, the Company issued a promissory note to the Company’s President in exchange for $50,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on January 19, 2013. This note was consolidated into the loan agreement dated April 25, 2013.
	On February 6, 2012, the Company issued a promissory note to the Company’s President in exchange for $25,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on February 6, 2013. This note was consolidated into the loan agreement dated April 25, 2013.
	On February 20, 2012, the Company issued a promissory note to the Company’s President in exchange for $15,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on February 20, 2013. This note was consolidated into the loan agreement dated April 25, 2013.
	On March 5, 2012, the Company issued a promissory note to the Company’s President in exchange for $15,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on March 5, 2013. This note was consolidated into the loan agreement dated April 25, 2013.
	On March 8, 2012, the Company issued a promissory note to the Company’s President in exchange for $45,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on March 8, 2013. This note was consolidated into the loan agreement dated April 25, 2013.
	On March 12, 2012, the Company issued a promissory note to the Company’s President in exchange for $10,000 in cash. The note is unsecured, bears interest at 10% per annum if not paid before the maturity date, and matures on March 12, 2013. This note was consolidated into the loan agreement dated April 25, 2013.
	On April 25, 2013, the Company entered into a loan agreement with the CEO of the Company in the amount of $175,768. This loan is payable on demand, unsecured, and bears 0% interest per annum. This loan consolidates all previous loans issued. As of December 31, 2013, $130,962 of this note has been repaid and $44,806 of this note remains outstanding.

CONVERTIBLE_PROMISSORY_NOTES

CONVERTIBLE PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
CONVERTIBLE PROMISSORY NOTES	'
	NOTE 8 – CONVERTIBLE PROMISSORY NOTES
	On September 20, 2012, the Company entered into a Convertible Promissory Note with Evolution Capital, LLC, (the ‘Holder’) in the original principle amount of $130,000 bearing a 12% annual interest rate and maturing June 20, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the holder’s option at a variable conversion price calculated as 50% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. On March 28, 2013, Evolution Capital, LLC elected to convert $130,000 of principal amount for 604,651 shares of common stock of the Company valued at $268,088 ($0.44 per share) in accordance with the terms of the Note. After conversion the Convertible Promissory Note was paid in full.
	On January 17, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $103,500 bearing an 8% annual interest rate and maturing October 21, 2013. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 51% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 60 days of date of issue at 130% of the original principal amount plus interest, between 60 days and 120 days at 140% of the original principal amount plus interest and between 120 days and 180 days at 150% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $100,000, which was net of original issue discount of $105,478. On April 16, 2013, Company elected to prepay the Convertible Promissory Note dated January 17, 2013 with Asher Enterprises, Inc. for $146,647 in cash. The payment includes prepayment of $103,500 in original principal, a prepayment penalty and outstanding accrued interest of $43,147.
	On February 25, 2013, the Company entered into a Convertible Promissory Note with Evolution Capital Fund I, L.P. (“Holder”) in the original principle amount of $106,000 bearing a 12% annual interest rate and maturing November 25, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated as 52% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 120 days of date of issue at 140% of the original principal amount plus interest, between 121 days and 150 days at 145% of the original principal amount plus interest and between 151 days and 180 days at 150% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $101,000, which was net of original issue discount of $106,628. On September 28, 2013, the Holder converted 221,108 shares of common stock of the Company with a fair market value of $61,910 for $27,529 and $2,471 in principal and interest, respectively. On October 29, 2013, the Holder converted 227,342 shares of common stock of the Company with a fair market value of $65,929 for $23,859 and $2,141 in principal and interest, respectively. On November 26, 2013, the Holder converted 418,060 shares of common stock of the Company with a fair market value of $96,154 for $45,882 and $4,118 in principal and interest, respectively. On November 26, 2013, the Holder waived $9,514 of interest and the Convertible Promissory Note was paid in full.
	On March 4, 2013, the Company issued a Convertible Note to Vista Capital Investments, LLC (“Holder”), in the original principle amount of $275,000 bearing a 12% annual interest rate and maturing one year for $250,000 of consideration paid in cash and a $25,000 original issue discount. The Company may repay the convertible note any time and if repaid within 90 days of date of issue with an interest rate is 0%. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated as lessor of (a) $0.62 or (b) 60% of the lowest trade occurring during the 25 consecutive trading days immediately preceding the conversion date.
	i)         The Company received cash proceeds of $25,000 on the first tranche of the Convertible Note, which was net of original issue discount of $20,533. On September 5, 2013, the Holder converted 50,000 shares of common stock of the Company with a fair market value of $17,500 for $7,071 and $849 in principal and interest, respectively. On October 8, 2013, the Holder converted 50,000 shares of common stock of the Company with a fair market value of $14,250 for $6,696 and $804 in principal and interest, respectively. On October 24, 2013, the Holder converted 60,000 shares of common stock of the Company with a fair market value of $15,000 for $7,007 and $841 in principal and interest, respectively. On November 21, 2013, the Holder converted 57,374 shares of common stock of the Company with a fair market value of $14,917 for $6,725 and $807 in principal and interest, respectively. On November 21, 2013, the first tranche of the Convertible Note was paid in full.
	ii)       On October 30, 2013, the Company received cash proceeds of $25,000 on the second tranche of the Convertible Note, which was net of original issue discount of $18,667. At December 31, 2013, $3,680 of discount has been amortized on the second tranche.
	On March 6, 2013, the Company issued a Convertible Note to JMJ Financial (“Holder”), in the original principle amount of $275,000 bearing a 12% annual interest rate and maturing in one year for $250,000 of consideration paid in cash and a $25,000 original issue discount. The Company may repay the convertible note any time and if repaid within 90 days of date of issue with an interest rate is 0%. This convertible note together with any unpaid accrued interest is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated as lessor of (a) $0.62 or (b) 60% of the lowest trade occurring during the 25 consecutive trading days immediately preceding the conversion date.
	i)         On March 6, 2013, the Company received cash of $46,000 in the first tranche, which was net of original issue discount of $41,067. On September 9, 2013, the Holder converted 60,000 shares of common stock of the Company with a fair market value of $21,000 for $8,486 and $1,018 in principal and interest, respectively. On September 19, 2013, the Holder converted 80,000 shares of common stock of the Company with a fair market value of $20,800 for $10,834 and $1,300 in principal and interest, respectively. On October 7, 2013, the Holder converted 75,000 shares of common stock of the Company with a fair market value of $19,875 for $10,045 and $1,205 in principal and interest, respectively. On October 21, 2013, the Holder converted 100,000 shares of common stock of the Company with a fair market value of $25,000 for $11,721 and $1,407 in principal and interest, respectively. On November 12, 2013, the Holder converted 118,705 shares of common stock of the Company with a fair market value of $29,083 for $13,914 and $1,670 in principal and interest, respectively. On November 12, 2013, the first tranche was paid in full.
	ii)       On June 27, 2013, the Company received the second tranche of $50,000 in cash, which was net of original issue discount of $42,000. At December 31, 2013, $24,976 of discount has been amortized on the second tranche.
	iii)      On September 27, 2013, the Company received the third tranche of $50,000 in cash, which was net of original issue discount of $42,000. At December 31, 2013, $12,688 of discount has been amortized on the third tranche.
	iv)     On December 9, 2013, the Company received the fourth tranche of $40,000 in cash, which was net of original issue discount of $36,497. At December 31, 2013, $2,526 of discount has been amortized on the fourth tranche.
	On April 10, 2013, the Company issued a Convertible Promissory Note to Iconic Holding, LLC (“Holder”), in the original principle amount of $115,500 bearing a 5% annual interest rate and maturing April 10, 2014 for $101,200 of consideration paid in cash, $8,800 in issuer expenses and a $5,500 original issue discount. This unsecured convertible promissory note is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated at 65% of the lowest trading price of any day during the 10 consecutive trading days prior to the dated on which the Holder elects to convert all or part of the Note. The Company may repay the convertible promissory note within 60 days of date of issue at 110% of the original principal amount plus interest, between 60 days and 120 days at 120% of the original principal amount plus interest and between 120 days and 180 days at 130% of the original principal amount plus interest and 30,000 shares of common stock of the Company with a fair market value of $8,550. Thereafter, the Note may only be repaid with the consent of the Holder. The Company received cash proceeds of $101,200, which was net of unamortized discount of $62,192. On October 7, 2013, Company elected to prepay the Convertible Promissory Note for $149,500 in cash. The payment includes prepayment of $115,500 in original principal a prepayment penalty and outstanding accrued interest of $34,000.
	On April 29, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $128,500 bearing an 8% annual interest rate and maturing January 31, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 112% of the original principal amount plus interest, between 31 days and 60 days at 119% of the original principal amount plus interest, between 61 days and 90 days at 125% of the original principal amount plus interest, between 91 days and 120 days at 130% of the original principal amount plus interest and between 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $125,000, which was net of original issue discount of $93,052. On October 24, 2013, Company elected to prepay the Convertible Promissory Note for $176,291 in cash. The payment includes prepayment of $128,500 in original principal a prepayment penalty and outstanding accrued interest of $47,791.
	On May 17, 2013, the Company entered into a Convertible Promissory Note with Redwood Fund II, LLC (“Holder”) in the original principle amount of $101,000 bearing a 10% annual interest rate and maturing November 17, 2013. This convertible note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated as 58% of the lowest trading price, determined on the then current trading market for the Company’s common stock, for 20 trading days prior to conversion. The Company received cash proceeds of $101,000, which was net of original issue discount of $76,825. At December 31, 2013, $60,547 of discount has been amortized. On November 19, 2013, Company elected to prepay the Convertible Promissory Note for $138,875 in cash. The payment includes prepayment of $101,000 in original principal a prepayment penalty and outstanding accrued interest of $37,875.
	On May 20, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $53,000 bearing an 8% annual interest rate and maturing February 20, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 112% of the original principal amount plus interest, between 31 days and 60 days at 119% of the original principal amount plus interest, between 61 days and 90 days at 125% of the original principal amount plus interest, between 91 days and 120 days at 130% of the original principal amount plus interest and between 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $50,000, which was net of original issue discount of $40,701. On November 20, 2013, Company elected to prepay the Convertible Promissory Note for $73,641 in cash. The payment includes prepayment of $53,000 in original principal a prepayment penalty and outstanding accrued interest of $20,641.
	On June 4, 2013, the Company entered into a Convertible Promissory Note with Evolution Capital Fund I, L.P. (“Holder”) in the original principle amount of $106,000 bearing a 12% annual interest rate and maturing March 4, 2014. This convertible note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated as 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 120 days of date of issue at 140% of the original principal amount plus interest, between 121 days and 150 days at 145% of the original principal amount plus interest and between 151 days and 180 days at 150% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $101,000, which was net of original issue discount of $81,648. On December 31, 2013, Company elected to prepay the Convertible Promissory Note for $148,400 in cash. The payment includes prepayment of $106,000 in original principal a prepayment penalty and outstanding accrued interest of $42,400.
	On July 11, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $63,000 bearing an 8% annual interest rate and maturing April 15, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 112% of the original principal amount plus interest, between 31 days and 60 days at 119% of the original principal amount plus interest, between 61 days and 90 days at 125% of the original principal amount plus interest, between 91 days and 120 days at 130% of the original principal amount plus interest and between 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $60,000, which was net of original issue discount of $48,400. At December 31, 2013, $32,508 of discount has been amortized.
	On September 16, 2013, the Company entered into a Convertible Promissory Note (“Note”) with Willow Creek Capital Group, LLC (“Holder”) in the original principle amount of $130,000 bearing a 12% annual interest rate and maturing July 16, 2014. At the option of the Holder:
	i)        The Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date, or
	ii)      All principal, costs, charges and interest amounts outstanding may be exchanged for shares of the Company’s common stock at the Conversion Price of $0.34 per share. The Conversion Price is subject to an anti-dilution adjustment in the event the Company at any time, while the Notes are outstanding, issues equity securities including common stock or any security convertible or exchangeable for shares of common stock for no consideration or for consideration less than $0.34 a share.
	The Company may repay the convertible promissory note at 135% of the original principal amount plus interest. The Company received cash proceeds of $125,000, which was net of original issue discount of $103,516 and convertible note payable derivative liability of $65,723. At December 31, 2013, $40,744 of discount has been amortized.
	On October 31, 2013, the Company issued a Convertible Promissory Note to Iconic Holding, LLC (“Holder”), in the original principle amount of $110,250 bearing a 0% annual interest rate and maturing October 31, 2014 for $105,000 of consideration paid in cash and a $5,250 original issue discount. This unsecured convertible promissory note is convertible into shares of common stock at the Holder’s option at a variable conversion price calculated at 60% of the lowest trading price of any day during the 10 consecutive trading days prior to the dated on which the Holder elects to convert all or part of the Note. The Company may repay the convertible promissory note within 60 days of date of issue at 125% of the original principal amount plus interest, between 60 days and 120 days at 130% of the original principal amount plus interest plus 30,000 shares of common stock of the Company and between 120 days and 180 days at 135% of the original principal amount plus interest plus 60,000 shares of common stock of the Company. Thereafter, the Note may only be repaid with the consent of the Holder. The Company received cash proceeds of $105,000, which was net of unamortized discount of $73,500. At December 31, 2013, $12,284 of discount has been amortized.
	On November 4, 2013, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principle amount of $128,500 bearing an 8% annual interest rate and maturing November 4, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 112% of the original principal amount plus interest, between 31 days and 60 days at 119% of the original principal amount plus interest, between 61 days and 90 days at 125% of the original principal amount plus interest, between 91 days and 120 days at 130% of the original principal amount plus interest and between 121 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $125,000, which was net of original issue discount of $100,496. At December 31, 2013, $17,300 of discount has been amortized.
	On December 9, 2013, the Company entered into a Convertible Promissory Note with Group 10 Holdings, LLC (“Holder”) in the original principle amount of $106,000 bearing a 12% annual interest rate and maturing December 9, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 55% of the lowest trading price of any day during the 10 consecutive trading days prior to the dated on which the Holder elects to convert all or part of the Note. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 125% of the original principal amount plus interest and between 31 days and 179 days at 135% of the original principal amount plus interest. Thereafter, the Company subject to the approval of the Holder, may repay the convertible promissory note at 135% of the original principal amount plus interest. The Company received cash proceeds of $101,000 which was net of original issue discount of $97,135. At December 31, 2013, $6,622 of discount has been amortized.
	On December 12, 2013 the Company entered into a Convertible Promissory Note with Tonaquint Inc. (“Holder”) in the original principle amount of $115,000 bearing a 10% annual interest rate and maturing November 12, 2014. The Convertible Promissory Note is due is six equal monthly installments plus interest (“Installment Amount”) commencing six months after the issue date. At the option of the Holder, the Installment Amount is convertible into shares of common stock of the Company at a variable conversion price calculated at 60% of the market price which means the average of the lowest two trading prices during the twenty trading day period ending on the latest complete trading day prior to the conversion date. The Company may elect to prepay in cash all or any portion of the outstanding balance of the convertible promissory note if the Company pays the holder 125% of the outstanding balance. The Company received cash proceeds of $100,000, which was net of original issue discount of $83,703. At December 31, 2013, $5,346 of discount has been amortized.
	On December 13, 2013 the Company entered into a Convertible Promissory Note with Tailwind Partners, LLC (“Holder”) in the original principle amount of $106,000 bearing a 12% annual interest rate and maturing November 12, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 120 days of date of issue at 125% of the original principal amount plus interest, between 121 days and 150 days at 130% of the original principal amount plus interest and between 151 days and 180 days at 130% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment. The Company received cash proceeds of $101,000, which was net of original issue discount of $83,673. At December 31, 2013, $6,124 of discount has been amortized.

CONVERTIBLE_NOTE_PAYABLE_DERIV

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY	'
	NOTE 9 – CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY
	The Convertible Promissory Note with Willow Creek Capital Group, LLC are subject to anti-dilution adjustments that allow for the reduction in the Conversion Price in the event the Company subsequently issues equity securities including common stock or any security convertible or exchangeable for shares of common stock for no consideration or for consideration less than $0.34 a share. The Company accounted for the conversion option in accordance with ASC Topic 815. Accordingly, the Conversion Option is not considered to be solely indexed to the Company’s own stock and, as such, recorded as a liability.
	The Company’s convertible promissory note derivative liability has been measured at fair value at September 16, 2013 and December 31, 2013 using a binomial model. Since the Conversion Price contains an anti-dilution adjustment, the probability that the Conversion Price of the Notes would decrease as the share price decreased was incorporated into the valuation calculation.
	The inputs into the binomial model are as follows:
		16-Sep-13	31-Dec-13
	Closing share price	$0.34	$0.25
	Conversion price	$0.34	$0.34
	Risk free rate	0.10%	0.10%
	Expected volatility	150%	99%
	Dividend yield	0%	0%
	Expected life	10 months	7 months
	The fair value of the convertible note payable derivative liability is $20,701 at December 31, 2013. The decrease in the fair value of the convertible note payable derivative liability of $45,222 is recorded as a gain in the consolidated condensed statement of operations for the year ended December 31, 2013.

CONTINGENT_LIABILITY

CONTINGENT LIABILITY	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
CONTINGENT LIABILITY	'
	NOTE 10 – CONTINGENT LIABILITY
	The Company has a contingent liability related to Asset Acquisition Agreement with Qwik Staffing Solutions, Inc. on April 29, 2013. The obligation is due in monthly installments by paying an amount equal to 6.5% of the monthly accounts receivable collected by operating the Orlando, Jacksonville and Tampa, Florida locations. The total payments are not to exceed $170,000. The fair value of the obligation is determined by estimating discounted monthly installments at an interest rate of 12% per annum.
	Opening balance at April 29, 2013	$   158,490
	Payments	-89,940
	Interest	10,571
	Closing balance at December 31, 2013	$   79,121

STOCKHOLDERS_EQUITY

STOCKHOLDERSb EQUITY	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
STOCKHOLDERSb EQUITY	'
	NOTE 11 – STOCKHOLDERS’ EQUITY
	The Company has 75,000,000 shares of $0.001 par value common stock authorized. As of December 31, 2013 and 2012, the Company had 20,982,740 and 16,757,000 shares issued and outstanding, respectively.
	In July 2012, the Company issued 25,000 shares in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012 with a fair market value of $0.20 per share.
	On July 12, 2012, the Company entered into an agreement with Infinity Global Consulting Group Inc. (“Infinity”) whereas the Company grants Infinity the option to purchase all or part of an aggregate total of 100,000 shares of the Company’s common stock at the strike price of $0.50 per share. The aforementioned options expire on July 12, 2017.  The options were measured at their fair value on July 12, 2012 using the following Black-Scholes Model Assumptions: risk free interest (0.83%); expected volatility (148%); expected life (5 years); no dividends. These warrants were valued at $17,020 and expensed as stock based compensation.
	In August 2012, the Company issued 100,000 restricted shares with a fair value of $0.20 per share for services and 500,000 shares with a fair value of $0.20 per share in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.
	On September 20, 2012, the Company issued warrants to purchase 300,000 shares of common stock of the Company with an exercise price of $0.40 per share and no specific term. These warrants were issued in conjunction to the Convertible Promissory Note the Company entered into on September 20, 2012.  The warrants were measured at their fair value on September 20, 2012 using the following Black-Scholes Model Assumptions: risk free interest (2.53%); expected volatility (157%); expected life (10 years); no dividends. These warrants were valued at $133,521 and are deferred and amortized in our accompanying statement of operations using the straight-line method, which approximates the effective interest method, over the term of the associated Convertible Promissory Note.
	On October 1, 2012, the Company issued 57,000 shares of common stock for employee compensation with a fair value of $0.50 per share in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.
	In October 2012, the Company issued 30,000 shares for employee compensation in conjunction with the Form S-8 Registration Statement as filed on October 17, 2012 with a fair value of $0.49 per share.
	In October, 2012 the Company issued 30,000 stock options with an exercise price of $0.50 per share, expiring on October 12, 2022 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on October 17, 2012 using the following Black-Scholes Model Assumptions: risk free interest (1.83%); expected volatility (149%); expected life (10 years); no dividends. These options were immediately vested and exercisable, valued at $14,454 and expensed in our accompanying statement of operations.
	On January 28, 2013, the Company entered into a Consultant Agreement for a term of six months for general corporate and due diligence services. As compensation, the Company agreed to issue to the consultant 300,000 shares of unrestricted common stock valued at $72,000 ($0.24 per share) in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.
	On January 28, 2013, the Company entered into a Consultant Agreement for a term of six months for general corporate and due diligence services. As compensation, the Company agreed to issue to the consultant 700,000 shares of unrestricted common stock valued at $168,000 ($0.24 per share) in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.
	On January 28, 2013, the Company entered into a Consultant Agreement for a term of six months. As compensation, the Company agreed to issue to the consultant 500,000 shares of common stock valued at $120,000 ($0.24 per share) of the Company.
	On January 28, 2013, the Company entered into a Consultant Agreement for services. As compensation, the Company agreed to issue to the consultant 300,000 shares of unrestricted common stock valued at $72,000 ($0.24 per share) in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.
	In February 21, 2013, the Company issued 50,000 stock options to a director of the Company with an exercise price of $0.56 per share, expiring on February 21, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on February 21, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.86%); expected volatility (166%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $26,244 and expensed in our accompanying statement of operations.
	On February 25, 2013, the Company issued warrants to purchase 202,000 shares of common stock of the Company with an exercise price of $0.40 per share and no specific term. These warrants were issued in conjunction to the Convertible Promissory Note the Company entered into on February 25, 2013.  The warrants were measured at their fair value on February 25, 2013 using the following Black-Scholes Model Assumptions: risk free interest (1.93%); expected volatility (166%); expected life (10 years); no dividends. These warrants were valued at their relative fair value of $57,359, recorded as a discount to convertible note payable and are deferred and amortized in our accompanying statement of operations using the straight-line method, which approximates the effective interest method, over the term of the associated Convertible Promissory Note.
	In March 14, 2013, the Company issued 50,000 stock options to a director of the Company with an exercise price of $0.62 per share, expiring on March 14, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on March 14, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.88%); expected volatility (166%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $29,057 and expensed in our accompanying statement of operations.
	On March 20, 2013, the Company agreed to issue 100,000 shares of its common stock for cash. The shares were issued at $0.50 per share for an aggregate of $50,000.
	On March 28, 2013, the Holder (Evolution Capital, LLC) of the Convertible Promissory Note originally issued on September 20, 2012, elected to convert $130,000 of principal amount for 604,651 shares of common stock of the Company valued at $268,088 ($0.44 per share) in accordance with the terms of the Note. The amount of principal balance due after the conversion is $0.
	On April 5, 2013, the Company agreed to issue 100,000 shares of its common stock for cash. The shares were issued at $0.50 per share for an aggregate of $50,000.
	In April 19, 2013, the Company issued 30,000 stock options for employee compensation with an exercise price of $0.41 per share, expiring on April 19, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on April 19, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.72%); expected volatility (167%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $11,559 and expensed in our accompanying statement of operations.
	On May 24, 2013, the Company issued 33,500 of shares of common stock to employees for services rendered by them for an aggregate fair value of $12,395 ($0.37 per share) based on the quoted market price of the shares at time of issuance in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012.
	On September 5, 2013, Vista Capital Investments, LLC elected to convert 50,000 shares of common stock with an aggregate fair value of $17,500 ($0.35 per share) based on the quoted market price of the shares at time of issuance for $7,920 for principal and interest and $9,580 for debt discount.
	On September 9, 2013, JMJ Financial elected to convert 60,000 shares of common stock with an aggregate fair value of $21,000 ($0.35 per share) based on the quoted market price of the shares at time of issuance for $9,504 for principal and interest and $11,496 for debt discount.
	On September 19, 2013, JMJ Financial elected to convert 80,000 shares of common stock with an aggregate fair value of $20,800 ($0.26 per share) based on the quoted market price of the shares at time of issuance for $12,134 for principal and interest and $8,666 for debt discount.
	In October 28, 2013, the Company issued 1,500,000 stock options for employee compensation with an exercise price of $0.30 per share, expiring on April 28, 2015 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on October 28, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.215%); expected volatility (148%); expected life (1.5 years); no dividends. These options were immediately vested and exercisable, valued at $226,882 and expensed in our accompanying statement of operations.
	On September 28, 2013, Evolution Capital LLC elected to convert 221,108 shares of common stock with an aggregate fair value of $61,910 ($0.28 per share) based on the quoted market price of the shares at time of issuance for $30,000 for principal and interest and $31,910 for debt discount.
	On October 7, 2013, JMJ Financial elected to convert 75,000 shares of common stock with an aggregate fair value of $19,875 ($0.265 per share) based on the quoted market price of the shares at time of issuance for $11,250 for principal and interest and $8,625 for debt discount.
	On October 8, 2013, the Company issued 30,000 shares of its common stock with an aggregate fair value of $8,550 ($0.285 per share) based on the quoted market price of the shares at time of issue to Iconic Holding, LLC for finance costs upon the election of the Company to prepay the Convertible Promissory Note dated April 10, 2013.
	On October 8, 2013, Vista Capital Investments, LLC elected to convert 50,000 shares of common stock with an aggregate fair value of $14,250 ($0.285 per share) based on the quoted market price of the shares at time of issuance for $7,500 for principal and interest and $6,750 for debt discount.
	On October 9, 2013, the Company agreed to issue options to purchase 2,405,037 shares of common stock to nineteen (19) employees of the Company with an exercise price of $0.05 per share of common stock and a contractual life of ten years in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The stock options as vest follows: 25% on October 9, 2016, 35% on October 9, 2017 and the remaining 40% on October 9, 2018. The options were measured at their fair value on October 9, 2013 using the following Black-Scholes Model Assumptions: risk free interest (1.73%); expected volatility (147%); expected life (ten years); no dividends. Share-based compensation related to these common stock option grants for the years ended December 31, 2013 and 2012 amounted to $29,783 and $0, respectively, and is reported as stock-based compensation in the statement of operations and additional paid-in capital in the statement of stockholders’ equity.
	On October 21, 2013, JMJ Financial elected to convert 100,000 shares of common stock with an aggregate fair value of $25,000 ($0.25 per share) based on the quoted market price of the shares at time of issuance for $13,128 for principal and interest and $11,872 for debt discount.
	On October 24, 2013, Vista Capital Investments, LLC elected to convert 60,000 shares of common stock with an aggregate fair value of $15,000 ($0.25 per share) based on the quoted market price of the shares at time of issuance for $7,848 for principal and interest and $7,152 for debt discount.
	In October 28, 2013, the Company issued 50,000 stock options for employee compensation with an exercise price of $0.295 per share, expiring on September 24, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on October 28, 2013 using the following Black-Scholes Model Assumptions: risk free interest (0.72%); expected volatility (164%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $13,792 and expensed in our accompanying statement of operations.
	On October 29, 2013, Evolution Capital LLC elected to convert 227,342 shares of common stock with an aggregate fair value of $65,929 ($0.29 per share) based on the quoted market price of the shares at time of issuance for $26,000 for principal and interest and $39,929 for debt discount.
	On November 12, 2013, JMJ Financial elected to convert 118,705 shares of common stock with an aggregate fair value of $29,083 ($0.245 per share) based on the quoted market price of the shares at time of issuance for $15,584 for principal and interest and $13,499 for debt discount.
	On November 21, 2013, Vista Capital Investments, LLC elected to convert 57,374 shares of common stock with an aggregate fair value of $14,917 ($0.26 per share) based on the quoted market price of the shares at time of issuance for $7,532 for principal and interest and $7,385 for debt discount.
	On November 26, 2013, Evolution Capital Fund I, LLC elected to convert 418,060 shares of common stock with an aggregate fair value of $96,154 ($0.23 per share) based on the quoted market price of the shares at time of issuance for $50,000 for principal and interest and $46,154 for debt discount.
	On December 12, 2013, the Company issued to Group 10 Holdings, LLC in conjunction with the Convertible Promissory Note issued to Group 10 Holdings, LLC on December 9, 2013 40,000 shares of common stock with an aggregate fair value of $10,800 ($0.27 per share) based on the quoted market price of the for a commitment fee. The commitment fee is included in deferred finance costs and amortized on a straight line, which approximates the effective interest method, over the life the Convertible Promissory Note.
	In December 24, 2013, the Company issued 25,000 stock options for employee compensation with an exercise price of $0.25 per share, expiring on December 24, 2018 in conjunction with the Form S-8 Registration Statement as filed on July 13, 2012. The options were measured at their fair value on December 24, 2013 using the following Black-Scholes Model Assumptions: risk free interest (1.73%); expected volatility (147%); expected life (5 years); no dividends. These options were immediately vested and exercisable, valued at $5,529 and expensed in our accompanying statement of operations.
	The following is a summary of the common stock options granted, forfeited or expired and exercised:
		Number of Options		Weighted Average Exercise
				Price Per Share
	Outstanding – January 1, 2012	-		$         -
	Granted	130,000		0.5
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding  - December 31, 2012	130,000		0.5
	Granted	4,110,037		0.16
	Forfeited or expired	-356,582		0.05
	Exercised	-		-
	Outstanding– December 31, 2013	3,883,455		$   0.18
	Exercisable – December 31, 2013	1,835,000		$   0.33
	The following table summarizes information on stock options exercisable as of December 31, 2013:
		Number Outstanding at December 31, 2013	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.30	75,000	4.99	-
	$0.30	1,500,000	1.32	-
	$0.41	30,000	4.55	-
	$0.50	130,000	5	-
	$0.56	50,000	4.4	-
	$0.62	50,000	4.45	-
	The following table summarizes information on stock options outstanding as of December 31, 2013:
		Number Outstanding at December 31, 2013	Average Remaining Life (Years)	Aggregate Intrinsic Value
Exercise Price
$0.05	2,048,455	9.78	$405,594
$0.30	75,000	4.99	-
$0.30	1,500,000	1.32	-
$0.41	30,000	4.55	-
$0.50	130,000	5	-
$0.56	50,000	4.4	-
$0.62	50,000	4.45	-
The following is a summary of warrants activity during December 31, 2013:
	Number of Shares	Weighted Average Exercise Price
Balance, December 31, 2012	300,000	0.4
Warrants granted and assumed	202,000	0.4
Warrants canceled	-	0
Warrants expired	-	0
Balance, December 31, 2013	502,000	0.4
All warrants outstanding as of December 31, 2013 are exercisable.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	NOTE 12 – INCOME TAXES
	As of December 31, 2013, the Company had net operating loss carry forwards of $1,236,187 that may be available to reduce future years’ taxable income through 2031 and 2032. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carryforwards.
	Components of net deferred tax assets, including a valuation allowance, are as follows at December 31, 2013 and 2012:
			2013	2012
	Net loss before taxes		($2,722,980)	$  (449,465)
	Permanent adjustments:
	Stock based compensation		801,915	185,000
	Penalties		-	41,459
	Meals and Entertainment		12,926	3,637
	Amortized debt discount		682,603	52,195
	Temporary adjustments:
	Bad debt expense		113,538	64,318
	NOL loss carryforward		$ (1,111,998)	$  (102,856)
	Tax rate		35%	35%
	Recovery) Provision for income taxes		$    (389,000)	$    (36,000)
	Less: Valuation allowance		$      389,000	$      36,000
	Net deferred tax asset		$                -	$                -
	The valuation allowance for deferred tax assets as of December 31, 2013 was $432,000. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of December 31, 2013 and 2012.
	Reconciliation between the statutory rate and the effective tax rate is as follows at December 31, 2013 and 2012:
		2013	2012
	Federal statutory tax rate	-35.00%	-35.00%
	Valuation allowance	35.00%	35.00%
		-          %	-          %
	Below is a chart showing the estimated corporate federal net operating loss (NOL) and the year in which it will expire.
	Year	Amount	Expiration
	2013	$1,238,462	2033
	2012	$102,856	2032
	2011	$  21,333	2031

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
COMMITMENTS	'
	NOTE 13 – COMMITMENTS
	On November 12, 2011, the Company entered into a three year lease agreement with VFC Properties 8, LLC to rent office space at 1166 Franklin Road, Suite 5 for the Company’s Marietta, GA operations.  Minimum monthly lease payments equal $1,083.
	On November 12, 2011, the Company entered into a single year lease agreement with Brothers Investments, Inc. to rent office space at 427 Lafayette Street for the Company’s Nashville, TN operations.  Minimum monthly lease payments equal $2,250.  As of December 31, 2012, the lease term is month to month.
	On December 9, 2011, Labor Smart, Inc. entered into a two year lease agreement with Cleanstar National, Inc. to rent office space at 44 Darby’s Crossing Drive, Suite 116 for the Company’s corporate operations.  Minimum monthly lease payments total $650.
	On January 26, 2012, the Company entered into a three year lease agreement with Hull 2000 WS2, LLC, commencing February 1, 2012, to rent office space at the Windsor Square Two Shopping Center, Augusta for the Company’s GA operations. Monthly lease payments, including CTI, are $1,244.  The Company has the option to extend the lease for an additional three years at an increased monthly lease payment of $1,530.
	On March 1, 2012, the Company entered into a lease agreement with Nancy Elaine Cagle, with an initial lease term commencing March 1, 2012 and expiring on February 28, 2015, to rent office space in Chattanooga, Tennessee. Monthly lease payments are $935 plus common area maintenance. The Company has the option to extend the lease for three additional three year terms with the rental amount for each extension to be determined 30 days prior to commencement.
	On March 29, 2012, the Company entered into a three year lease agreement with Phillips Holding, LP, commencing April 1, 2012, to rent office space at Wade Hampton Square for the Company’s SC operations.  Minimum monthly lease payments total $1,600.  The Company has the option to extend the lease for an additional three years.
	On April 25, 2012, the Company entered into a three year lease agreement with Molay, Inc. commencing May 1, 2012, to rent office space at 430 Greensprings Highway for the Company’s AL operations.  Minimum monthly lease payments total $1,132.  The Company has the option to extend the lease for an additional three years at an increased monthly lease payment of $1,232.
	On February 14, 2013, the Company entered into a two year lease agreement with L. Gerald Crews Trust, commencing March 1, 2013, to rent office space at 5604 Wendy Bagwell Pkwy., Hiram, Georgia. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly lease payments, including common area maintenance, are $900 and $936 in Year 1 and Year 2, respectively. The Company has the option to extend the lease for an additional two years at increased monthly lease payments of $964 and $993 in Year 1 and Year 2, respectively, during the renewal period.
	On February 27, 2013, the Company entered into a 37 month lease agreement with Ross Properties, LLC, commencing March 1, 2013, to rent office space at 4424 Taggart Creek Road, Charlotte, North Carolina. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly lease payments, including initial estimated monthly operating expense payments, are $1,408 with an annual rent escalation of 3% per annum.
	On March 15, 2013, the Company entered into a 37 month lease agreement with DV Partnership, commencing April 1, 2013, to rent office space at 2300 Decker Blvd., Columbia, South Carolina. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly minimum lease payments are $1,034, $1,065 and $1,097 in Year 1, Year 2 and Year 3, respectively. In additional, initial monthly estimated operating expense payments are $366.
	On March 21, 2013, the Company entered into a 37 month lease agreement with Rosie III, LLC, d/b/a Elis Enterprises L.P., commencing April 1, 2013, to rent office space at 6612 B&C Blue Ridge Blvd., Raytown, Missouri. The Company is not required to pay rent in the first month of the lease. Thereafter, monthly minimum lease payments which includes common area expenses are $1,350, $1,400 and $1,450 in Year 1, Year 2 and Year 3, respectively.
	On May 1, 2013, the Company entered into a 12 month lease agreement with Steven C. Cheeseman to rent office space at 14601 North Nebraska Ave., Tampa, Florida. Monthly minimum lease payments are $1,200.
	On May 1, 2013, the Company entered into a 12 month lease agreement with Progressive Properties LLC to rent office space at 4818 Preston Street, Louisville, Kentucky. Monthly minimum lease payments are $1,500 along with a security deposit of $1,500. The Company has the option to renew this lease for 12 additional months for monthly minimum lease payments are $1,545.
	On May 3, 2013, the Company entered into a 24 month lease agreement with Alterman Properties, Inc., commencing May 6, 2013, to rent office space at 6365 Philips Highway, Jacksonville, Florida. Monthly minimum lease payments are $1,600 and $1,700 in Year 1 and Year 2, respectively along with a security deposit of $1,600. The Company has the option to renew this lease for 24 additional months for monthly minimum lease payments are $1,775 and $1,850 in Year 1 and Year 2, respectively during the renewal period.
	On May 7, 2013, the Company entered into a 36 month lease agreement with Noujaim and Warren, Inc. to rent office space at 1517 North Orange Blossom Trail, Orlando, Florida. Monthly minimum lease payments are $1,500, $1,700 and $1,700 in Year 1, Year 2 and Year 3, respectively plus 6.5% sales tax.
	On May 29, 2013, the Company entered into a 36 month lease agreement with Terry Clyne, commencing June 1, 2013, to rent office space at 571 Murfreesboro Road, Nashville, Tennessee. Monthly minimum lease payments are $0 June 1, 2013 through August 31, 2013, $950 for September 2013 and $1,900 from October 1, 2013 through May 31, 2016.
	On April 15, 2013, the Company entered into a 60 month lease agreement with Gary T. Anderberg & Sharon D. Anderberg Family Trust Dated March 30th 1999, commencing July 1, 2013, to rent office space at 3945 N High School Road, Indianapolis, Indiana. Monthly minimum lease payments are $425 for July 2013, $850 for August 1, 2013 through June 30, 2015, $876 for July 1, 2015 through June 30, 2016, $902 for July 1, 2016 through June 30, 2017 and $929 for July 1, 2017 through June 30, 2018.
	On September 5, 2013, the Company entered into a 37 month lease agreement with Sarah T. Knott & Macon T. Newby, commencing September 6, 2013, to rent office space at 207 Oberlin Road, Raleigh, North Carolina. Monthly minimum lease payments are $2,650 for September 6, 2013 through September 30, 2014, $2,730 for October 1, 2014 through September 30, 2015, $2,811 and for October 1, 2015 through September 30, 2016.
	On October 1, 2013, the Company entered into a 60 month lease agreement with NG BIM Colony Plaza, LLC, commencing October 1, 2013, to rent office space at 2115 Windsor Spring Road, Augusta Georgia. Monthly minimum lease payments are $1,200 for October 1, 2013 through December 31, 2014, $1,250 for January 1, 2015 through December 31, 2015, $1,300 for January 1, 2016 through December 31, 2016, $1,350 for January 1, 2017 through December 31, 2017 and $1,400 for January 1, 2018 through September 30, 2018,
	The following table is a schedule of future minimum lease commitments for the Company:
	Period ending December 31	2014	$    269,925
		2015	177,760
		2016	78,225
		2017	27,185
		2018	19,075
			$   572,170

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 14 – SUBSEQUENT EVENTS
	On January 6, 2014, JMJ Financial elected to convert 110,000 shares of common stock to convert $11,352 principal amount of a Convertible Promissory Note.
	On January 14, 2014, the Company received cash proceeds of $25,000 on the third tranche of the Convertible Note dated March 4, 2013 with Vista Capital Investments, LLC.
	On January 16, 2014, JMJ Financial elected to convert 120,000 shares of common stock to convert $12,684 principal amount of a Convertible Promissory Note.
	On January 31, 2014, JMJ Financial elected to convert 130,000 shares of common stock to convert $13,650 principal amount of a Convertible Promissory Note.
	On January 31, 2014, the Company entered into a Convertible Promissory Note with Tonaquint Inc. (“Holder”) in the original principal amount of $115,000 bearing a 10% annual interest rate and maturing December 31, 2014. The Convertible Promissory Note is due in six equal monthly installments plus interest (“Installment Amount”) commencing six months after the issue date. At the option of the Holder, the Installment Amount is convertible into shares of common stock of the Company at a variable conversion price calculated at 60% of the market price which means the average of the lowest two trading prices during the twenty trading day period ending on the latest complete trading day prior to the conversion date. The Company may elect to prepay in cash all or any portion of the outstanding balance of the convertible promissory note if the Company pays the holder 125% of the outstanding balance.
	On February 11, 2014, the Company issued 100,000 shares of common stock to satisfy obligations under share subscription agreement for $29,000 in professional fees included in share subscriptions payable.
	On February 12, 2014, JMJ Financial elected to convert 120,000 shares of common stock to convert $12,600 principal amount of a Convertible Promissory Note.
	On February 13, 2014, the Company entered into an Original Issue Discount Secured Promissory Note with Beaufort Ventures PLC (“Holder”) for a purchase price of $101,000 and a face amount of $136,350 and maturing August 13, 2014. After the maturity date, the Notes accrues interest at 22% per annum and the Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the lowest trading price of the prior 15 trading days, determined on the then current trading market of the Company’s common stock, for 10 trading days prior to conversion. The Company may repay the convertible promissory note, if repaid within 90 days of date of issue, for a net payment of $136,350 plus 70,000 shares of common stock of the Company.
	On March 3, 2014, JMJ Financial elected to convert 123,943 shares of common stock to convert $13,014 principal amount of a Convertible Promissory Note.
	On March 24, 2014, the Company entered into a Convertible Promissory Note with Carebourn Capital, L.P. (“Holder”) in the original principle amount of $112,500 bearing a 8% annual interest rate and maturing November 24, 2014. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the market price which means the average of the lowest three trading prices during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay the convertible promissory note if repaid within 30 days of date of issue at 110% of the original principal amount plus interest, between 31 days and 60 days at 115% of the original principal amount plus interest, between 61 days and 90 days at 120% of the original principal amount plus interest, between 91 days and 120 days at 125% of the original principal amount plus interest, between 121 days and 150 days at 130% of the original principal amount plus interest, and between 151 days and 180 days at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment.
	On March 26, 2014, JMJ Financial elected to convert 552,632 shares of common stock to convert $63,000 principal amount of a Convertible Promissory Note.
	On March 27, 2014, the Company entered into a 10% Original Issue Discount Convertible Promissory Note (“Note”) with Gemini Master Fund, Ltd. (“Holder”) in the original principle amount of $220,000 bearing a 10% annual interest rate and maturing January 1, 2015. At the option of the Holder:
	i)        The Note together with any unpaid accrued interest is convertible into shares of common stock of the Company at a variable conversion price calculated at 65% of the market price which means the average of the lowest volume weighted average price during the twenty trading day period ending prior to the conversion date, or
	ii)      All principal, costs, charges and interest amounts outstanding may be exchanged for shares of the Company’s common stock at the Conversion Price of $0.25 per share. The Conversion Price is subject to an anti-dilution adjustment.
	The Company may repay the convertible promissory note at 130% of the original principal amount plus interest.
	On April 2, 2014, the Company entered into a Convertible Promissory Note with Coventry Enterprises, LLC (“Holder”) in the original principle amount of $101,000 bearing a 10% annual interest rate and maturing April 5, 2015. This convertible promissory note together with any unpaid accrued interest is convertible into shares of common stock of the Company at the Holder’s option at a variable conversion price calculated at 58% of the lowest bid price during the twelve trading days prior to the conversion date including the day upon which a Notice of Conversion is received by the Company. The Company may repay the convertible promissory note if repaid within 180 days of date of issue at 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment.
	On April 9, 2014, the Company entered into an Asset Purchase Agreement (“Agreement”) with Shirley’s Employment Service, Inc. (“Shirley’s”).  Under the terms of the Agreement, Shirley’s sold all of the operating assets (“Assets”) of Shirley’s, excluding cash and accounts receivable.  In consideration for the Assets, the Company agreed to pay $300,000 in cash minus the open accounts receivable of Shirley’s. The consideration to be paid will be determined on closing. It is currently estimated by the Company that $180,000 will be paid for the Assets after deducting accounts receivable. The first $80,000 is due one day prior to the delivery and transfer of the Assets.  The remaining $100,000 is due in monthly installments by paying an amount equal 5.0% of the monthly accounts receivable collected by operating the Tulsa, Oklahoma location.  In the event these aggregate monthly payments total less than $100,000, after 18 months, Shirley’s will issue the Company a credit memo for the difference.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	These financial statements are presented in United States dollars and have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company has adopted a December 31 fiscal year end.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	As required by the Fair Value Measurements and Disclosures Topic of the FASB ASC (“ASC 820-10”), fair value is measured based on a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: (Level 1) observable inputs such as quoted prices in active markets; (Level 2) inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and (Level 3) unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
	The three levels of the fair value hierarchy are described below:
		Level 1	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
		Level 2	Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability;
		Level 3	Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
	Pursuant to ASC 825, the fair value of cash and marketable securities is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The Company believes that the recorded values of cash, accounts receivables, marketable securities, accounts payable and accrued liabilities, and notes payable approximate their current fair values because of their nature and respective relatively short maturity dates or durations.
	Assets measured at fair value on a recurring basis were presented on the Company’s balance sheet as of December 31, 2013 and 2012 as follows:
		Fair Value Measurements as of December 31, 2013 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			12/31/13		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	4,972	$	4,972	$	0	$	0
	Equity securities
	Total	$	4,972	$	4,972	$	0	$	0
	Liabilities:
	Derivative liability	$	20,701	$	0	$	20,701	$	0
	Contingent liability		79,221		0		0		79,221
	Total	$	99,922	$	0	$	20,701	$	79,221
		Fair Value Measurements as of December 31, 2012 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			12/31/12		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	28,424	$	28,424	$	0	$	0
	Equity securities
	Total	$	28,424	$	28,424	$	0	$	0
	Liabilities:
	Derivative liability	$	0	$	0	$	0	$	0
	Contingent liability	$	0	$	0	$	0	$	0
	Total	$	0	$	0	$	0	$	0
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents consist of cash and short-term investments with original maturities of less than 90 days. Cash equivalents are placed with high credit quality financial institutions and are primarily in money market funds. The carrying value of those investments approximates fair value.
Income Taxes	'
	Income Taxes
	The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment. Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with FASB ASC 740-10, “Income Taxes,” which requires the use of the asset/liability method of accounting for income taxes.
	The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not.
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenues and the related costs when persuasive evidence of an arrangement exists, delivery and acceptance has occurred or service has been rendered, the price is fixed or determinable, and collection of the resulting receivable is reasonably assured. Amounts invoiced or collected in advance of product delivery or providing services are recorded as deferred revenue. The Company accrues for customer credits, bad debts, and other allowances based on its historical experience. Staffing revenue is recognized as the services are performed. Revenue also includes billable travel and other reimbursable costs and is record net of sales tax.
Deferred Financing Costs	'
	Deferred Financing Costs
	Deferred financing costs consist of costs incurred to obtain debt financing, including legal fees, origination fees and administration fees. Costs associated with the Convertible Promissory Note are deferred and amortized in our accompanying statement of operations using the straight-line method, which approximates the effective interest method, over the terms of the respective financing instrument.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Company to make estimates and judgments that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities. These estimates and judgments are based on historical information, information that is currently available to the Company, and on various other assumptions that the Company believes to be reasonable under the circumstances. Actual results could differ from those estimates.
Factoring Agreements and Accounts Receivable	'
	Factoring Agreements and Accounts Receivable
	The Company had a month-to-month financing agreements with Riviera Finance LLC (“Riveria”) which was terminated on July 24, 2013. On July 31, 2013 the Company entered into a Purchase and Sale Agreement with Transfac Capital, Inc. (“Transfac”). The agreement with Riveria includes a non-recourse factoring arrangement that provides notification factoring on substantially all of the Company’s sales. Riviera, based on credit approved orders, assumes the accounts receivable risk of the Company’s customers in the event of insolvency or non-payment. All other receivable risks for customer deductions that reduce the customer receivable balances are retained by the Company, including, but not limited to, allowable customer markdowns, disputes, and discounts. The Company assumes the risk on accounts receivable not factored to Riviera, which is shown as accounts receivable on the accompanying balance sheets, net of factored accounts receivable. Advance to the Company from Transfac are with recourse and are secured by assets of the Company and are treated as a secured financing arrangement. As of December 31, 2013 and 2012, factored accounts receivable total $865,321 and $772,676, respectively.
Allowance for Doubtful Accounts	'
	Allowance for Doubtful Accounts
	The Company allows for an estimated amount of receivables that may not be collected. The Company estimates its allowance for doubtful accounts based on historical experience and customer relationships. As of December 31, 2013 and 2012, the Company has recorded an allowance of $215,255 and $64,318, respectively.
Equipment	'
	Equipment
	Property and equipment are stated at the lower of cost or fair value. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets, as follows:
	Description	Estimated Life
	Office equipment and furniture	3 years
	The estimated useful lives are based on the nature of the assets as well as current operating strategy and legal considerations such as contractual life. Future events, such as property expansions, property developments, new competition, or new regulations, could result in a change in the manner in which the Company uses certain assets requiring a change in the estimated useful lives of such assets.
			31-Dec-13	31-Dec-12
	Office equipment and furniture		$      11,842	$                -
	Less: accumulated depreciation		-3,948	-
			$        7,894	$                -
Customer Relationships	'
	Customer Relationships
	Customer relationships comprise customer lists acquired from Qwik Staffing Solutions, Inc. on April 29, 2013. Customer lists are amortized on a straight-line basis over three years.
			31-Dec-13	31-Dec-12
	Customer lists		$     294,100	$                -
	Less: accumulated amortization		-66,072	-
			$     228,028	$                -
Earnings (loss) per share	'
	Earnings (loss) per share
	Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common shareholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if potentially dilutive securities had been issued.
Convertible Debentures Beneficial Conversion Feature	'
	Convertible Debentures
	Beneficial Conversion Feature
	If the conversion features of conventional convertible debt provides for a rate of conversion that is below market value, this feature is characterized as a beneficial conversion feature (“BCF”). A BCF is recorded by the Company as a debt discount pursuant to ASC Topic 470-20 “Debt with Conversion and Other Options.” In those circumstances, the convertible debt is recorded net of the discount related to the BCF and the Company amortizes the discount to interest expense over the life of the debt using the effective interest method.
Debt Discount	'
	Debt Discount
	The Company determines if the convertible debenture should be accounted for as liability or equity under ASC 480, Liabilities — Distinguishing Liabilities from Equity. ASC 480, applies to certain contracts involving a company's own equity, and requires that issuers classify the following freestanding financial instruments as liabilities. Mandatorily redeemable financial instruments, Obligations that require or may require repurchase of the issuer's equity shares by transferring assets (e.g., written put options and forward purchase contracts), and Certain obligations where at inception the monetary value of the obligation is based solely or predominantly on:
	– A fixed monetary amount known at inception, for example, a payable settleable with a variable number of the issuer's equity shares with an issuance date fair value equal to a fixed dollar amount,
	– Variations in something other than the fair value of the issuer's equity shares, for example, a financial instrument indexed to the S&P 500 and settleable with a variable number of the issuer's equity shares, or
	– Variations inversely related to changes in the fair value of the issuer's equity shares, for example, a written put that could be net share settled.
	If the entity determined the instrument meets the guidance under ASC 480 the instrument is accounted for as a liability with respective debt discount. The Company records debt discounts in connection with raising funds through the issuance of convertible debt (see Note 8). These costs are amortized to non-cash interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.
Derivative Financial Instruments	'
	Derivative Financial Instruments
	Derivative financial instruments, as defined in ASC 815, “Accounting for Derivative Financial Instruments and Hedging Activities”, consist of financial instruments or other contracts that contain a notional amount and one or more underlying (e.g. interest rate, security price or other variable), require no initial net investment and permit net settlement. Derivative financial instruments may be free-standing or embedded in other financial instruments. Further, derivative financial instruments are initially, and subsequently, measured at fair value and recorded as liabilities or, in rare instances, assets.
	The Company does not use derivative financial instruments to hedge exposures to cash-flow, market or foreign-currency risks. However, the Company has issued financial instruments including senior convertible notes payable and freestanding stock purchase warrants with features that are either (i) not afforded equity classification, (ii) embody risks not clearly and closely related to host contracts, or (iii) may be net-cash settled by the counterparty. As required by ASC 815, in certain instances, these instruments are required to be carried as derivative liabilities, at fair value, in our financial statements.
Stock-based compensation	'
	Stock-based compensation
	The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.
	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position, or cash flow.

CUSTOMER_RELATIONSHIP_NET_Tabl

CUSTOMER RELATIONSHIP, NET (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Fair value	'
	Equipment	$     10,654
	Prepaid supplies	3,736
	Customer relationships	294,100
	Net assets acquired	$   308,490
	Cash	$   150,000
	Contingent consideration	158,490
	Consideration paid	$   308,490

FACTORING_AGREEMENT_Tables

FACTORING AGREEMENT (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Table of amounts factoring agreement	'
		Receivables Factored		Reserve	Fees	Administrative Charges
				Deposit
	31-Dec-13	$	0	$               0	$     90,826	$                 0
	31-Dec-12	$	291,708	$      25,597	$   126,321	$                 0

CONVERTIBLE_NOTE_PAYABLE_DERIV1

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Binomial model	'
		16-Sep-13	31-Dec-13
	Closing share price	$0.34	$0.25
	Conversion price	$0.34	$0.34
	Risk free rate	0.10%	0.10%
	Expected volatility	150%	99%
	Dividend yield	0%	0%
	Expected life	10 months	7 months

CONTINGENT_LIABILITY_Tables

CONTINGENT LIABILITY (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Table of fair value	'
	Opening balance at April 29, 2013	$   158,490
	Payments	-89,940
	Interest	10,571
	Closing balance at December 31, 2013	$   79,121

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERSb EQUITY (Tables)	12 Months Ended
	Dec. 31, 2013
Equity [Abstract]	'
Common stock options granted, forfeited or expired and exercised	'
		Number of Options		Weighted Average Exercise
				Price Per Share
	Outstanding – January 1, 2012	-		$         -
	Granted	130,000		0.5
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding  - December 31, 2012	130,000		0.5
	Granted	4,110,037		0.16
	Forfeited or expired	-356,582		0.05
	Exercised	-		-
	Outstanding– December 31, 2013	3,883,455		$   0.18
	Exercisable – December 31, 2013	1,835,000		$   0.33
Table summarizes information on stock	'
		Number Outstanding at December 31, 2013	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.30	75,000	4.99	-
	$0.30	1,500,000	1.32	-
	$0.41	30,000	4.55	-
	$0.50	130,000	5	-
	$0.56	50,000	4.4	-
	$0.62	50,000	4.45	-
Table summarizes information on stock options outstanding	'
		Number Outstanding at December 31, 2013	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.05	2,048,455	9.78	$405,594
	$0.30	75,000	4.99	-
	$0.30	1,500,000	1.32	-
	$0.41	30,000	4.55	-
	$0.50	130,000	5	-
	$0.56	50,000	4.4	-
	$0.62	50,000	4.45	-
Warrants activity	'
		Number of Shares	Weighted Average Exercise Price
	Balance, December 31, 2012	300,000	0.4
	Warrants granted and assumed	202,000	0.4
	Warrants canceled	-	0
	Warrants expired	-	0
	Balance, December 31, 2013	502,000	0.4

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Deferred tax assets	'
			2013	2012
	Net loss before taxes		($2,722,980)	$  (449,465)
	Permanent adjustments:
	Stock based compensation		801,915	185,000
	Penalties		-	41,459
	Meals and Entertainment		12,926	3,637
	Amortized debt discount		682,603	52,195
	Temporary adjustments:
	Bad debt expense		113,538	64,318
	NOL loss carryforward		$ (1,111,998)	$  (102,856)
	Tax rate		35%	35%
	Recovery) Provision for income taxes		$    (389,000)	$    (36,000)
	Less: Valuation allowance		$      389,000	$      36,000
	Net deferred tax asset		$                -	$                -
Reconciliation between the statutory rate and the effective tax rate	'
		2013	2012
	Federal statutory tax rate	-35.00%	-35.00%
	Valuation allowance	35.00%	35.00%
		-          %	-          %
Estimated corporate federal net operating loss	'
	Year	Amount	Expiration
	2013	$1,238,462	2033
	2012	$102,856	2032
	2011	$  21,333	2031

COMMITMENTS_Tables

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Table is a schedule of future minimum lease	'
	Period ending December 31	2014	$    269,925
		2015	177,760
		2016	78,225
		2017	27,185
		2018	19,075
			$   572,170

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Net loss	($2,722,980)	($449,465)
Net cash	$1,524,975	'

PREPAID_Details_Narrative

PREPAID (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'
Prepaid expense	$45,497	$43,336

CUSTOMER_RELATIONSHIP_NET_Deta

CUSTOMER RELATIONSHIP, NET (Details Narrative) (USD $)	9 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Apr. 29, 2013
Notes to Financial Statements	'	'	'
Asset, pay cash	'	'	$320,000
Delivery and transfer Asset	'	'	150,000
Monthly installments	'	'	170,000
Paying amount	'	'	'6.5%
Monthly payments total	'	'	170,000
Customer list value	228,028	0	'
Amortization expense	$66,072	$0	'

FACTORING_AGREEMENT_Details_Na

FACTORING AGREEMENT (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013	Jul. 31, 2013	Jul. 24, 2013	Dec. 31, 2012
Notes to Financial Statements	'	'	'	'
Accepted account	'	'	$500,000	'
Riviera Finance	90,826	'	'	126,321
Account receivable	'	2,000,000	'	'
Transfac shall advance	'	'70%	'	'
Shall pay Transfac	'	'2%	'	'
Receivable amount	1,281,122	'	'	'
Receivable liability	865,321	'	'	'
Interest expense related	$103,165	'	'	'

RELATED_PARTY_Details_Narrativ

RELATED PARTY (Details Narrative) (USD $)	Dec. 31, 2013	Apr. 25, 2013	Apr. 23, 2013	Mar. 12, 2012	Mar. 08, 2012	Mar. 05, 2012	Feb. 20, 2012	Feb. 06, 2012	Jan. 19, 2012	Jan. 11, 2012
Notes to Financial Statements	'	'	'	'	'	'	'	'	'	'
President in exchange cash	'	'	'	$10,000	$45,000	$15,000	$15,000	$25,000	$50,000	$50,000
Bears interest	'	'0%	'	'10%	'10%	'10%	'10%	'10%	'10%	'10%
Note repaid	130,962	'	43,000	'	'	'	'	'	'	'
Loan agreement	'	7,000	'	'	'	'	'	'	'	'
Amount of CEO	'	175,768	'	'	'	'	'	'	'	'
Remains outstanding	$44,806	'	'	'	'	'	'	'	'	'

CONVERTIBLE_PROMISSORY_NOTES_D

CONVERTIBLE PROMISSORY NOTES (Details Narrative) (USD $)

Dec. 13, 2013

Dec. 12, 2013

Dec. 09, 2013

Nov. 04, 2013

Oct. 31, 2013

Sep. 16, 2013

Jul. 11, 2013

Jun. 04, 2013

20-May-13

17-May-13

Apr. 29, 2013

Mar. 10, 2013

Mar. 06, 2013

Mar. 04, 2013

Feb. 25, 2013

Jan. 17, 2013

Sep. 20, 2012

Notes to Financial Statements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Original principle amount

$106,000

$115,000

$106,000

$128,500

$110,250

$130,000

$63,000

$106,000

$53,000

$101,000

$128,500

$115,500

$275,000

$275,000

$106,000

$103,500

$130,000

Annual interest

'12%

'10%

'12%

'8%

'0%

'12%

'8%

'12%

'8%

'10%

'8%

'5%

'12%

'12%

'12%

'8%

'12%

Principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

130,000

Shares of common stock

'

'

'

'

30,000

'

'

'

'

'

'

30,000

100,000

50,000

418,060

'

604,651

Company value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

268,088

Received cash proceed

101,000

100,000

101,000

125,000

105,000

125,000

60,000

101,000

50,000

101,000

125,000

101,200

46,000

25,000

101,000

100,000

'

Original issue discount

83,673

83,703

97,135

100,496

5,250

103,516

48,400

81,648

40,701

76,825

93,052

5,500

25,000

25,000

106,628

105,478

'

Asher Enterprises cash

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

146,647

'

original principal

'

'

'

'

'

'

'

106,000

53,000

101,000

128,500

115,500

'

'

'

103,500

'

Prepayment penalty and outstanding accrued interest

'

'

'

'

'

'

'

42,400

20,641

37,875

47,791

34,000

'

'

'

43,147

'

Consideration paid in cash

'

'

'

'

105,000

'

'

'

'

'

'

101,200

250,000

250,000

'

'

'

Issuer expenses

'

'

'

'

'

'

'

'

'

'

'

8,800

'

'

'

'

'

Discount amortized

$6,124

'

'

'

'

'

$32,508

'

'

$60,547

'

'

'

'

'

'

'

CONVERTIBLE_NOTE_PAYABLE_DERIV2

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2013
Notes to Financial Statements	'
Payable derivative liability	$20,701
Liability gain	$45,222

CONTINGENT_LIABILITY_Details_N

CONTINGENT LIABILITY (Details Narrative)	Apr. 29, 2013
Notes to Financial Statements	'
Total payment	170,000
Interest rate	'12%

STOCKHOLDERS_EQUITY_Details_Na

STOCKHOLDERSb EQUITY (Details Narrative) (USD $)

Dec. 31, 2013

Dec. 24, 2013

Dec. 12, 2013

Nov. 26, 2013

Nov. 21, 2013

Nov. 12, 2013

Oct. 29, 2013

Oct. 28, 2013

Oct. 27, 2013

Oct. 24, 2013

Oct. 21, 2013

Oct. 09, 2013

Oct. 08, 2013

Oct. 07, 2013

Sep. 28, 2013

Sep. 19, 2013

Sep. 09, 2013

Sep. 05, 2013

24-May-13

Apr. 19, 2013

Apr. 05, 2013

Mar. 28, 2013

Mar. 20, 2013

Mar. 14, 2013

Feb. 25, 2013

Feb. 21, 2013

Dec. 31, 2012

Oct. 17, 2012

Oct. 01, 2012

Sep. 20, 2012

Aug. 31, 2012

Jul. 13, 2012

Jul. 12, 2012

Equity [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock shares authorized

75,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

75,000,000

'

'

'

'

'

'

Common stock par value

$0.00

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.00

'

'

'

'

'

'

Common stock shares issued

20,982,740

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,982,740

'

'

'

'

'

'

Common stock shares outstanding

16,757,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

16,757,000

'

'

'

'

'

'

Company issued shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,000

'

'

100,000

25,000

'

Fair market value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.41

$0.50

$0.44

$0.50

$0.62

$0.40

$0.56

'

$0.50

'

$0.40

'

$0.20

$0.50

Total shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100,000

Expensed as stock based compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$17,020

Fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.50

'

$0.20

'

'

Services and shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

500,000

'

'

Shares of common stock

'

'

40,000

418,060

57,374

118,705

227,342

'

'

60,000

100,000

2,405,037

50,000

75,000

221,108

80,000

60,000

50,000

'

'

100,000

604,651

100,000

'

202,000

'

'

'

57,000

300,000

'

'

'

Warrants value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

133,521

'

'

'

Shares of unrestricted common stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

'

'

'

'

Common stock valued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

72,000

'

'

'

'

'

Company issued

'

25,000

'

'

'

'

'

1,500,000

50,000

'

'

'

30,000

'

'

'

'

'

33,500

30,000

'

'

'

50,000

'

50,000

'

'

'

'

'

'

'

Principal amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

130,000

'

'

'

'

'

'

'

'

'

'

'

Aggregate fair value

'

'

10,800

96,154

14,917

29,083

65,929

'

'

15,000

25,000

'

8,550

19,875

61,910

20,800

21,000

17,500

12,395

'

50,000

'

50,000

'

'

'

'

'

'

'

'

'

'

Principal and interest

'

'

'

50,000

7,532

15,584

26,000

'

'

7,848

13,128

'

7,500

11,250

30,000

12,134

9,504

7,920

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt discount

'

'

'

46,154

7,385

13,499

39,929

'

'

7,152

11,872

'

6,750

8,625

31,910

8,666

11,496

9,580

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Vested and exercisable, value

'

5,529

'

'

'

'

'

226,882

13,792

'

'

'

'

'

'

'

'

'

'

11,559

'

'

'

29,057

57,359

26,244

'

14,454

'

'

'

'

'

Warrants were valued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$133,521

'

'

$17,020

INCOME_TAXES_Details_Narrative

INCOME TAXES (Details Narrative) (USD $)	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Net operating loss	$1,236,187
Deferred tax assets	$432,000

COMMITMENTS_Details_Narrative

COMMITMENTS (Details Narrative) (USD $)

7-May-13

3-May-13

1-May-13

Mar. 21, 2013

Mar. 15, 2013

Feb. 27, 2013

Apr. 25, 2012

Mar. 29, 2012

Mar. 01, 2012

Jan. 26, 2012

Dec. 09, 2011

Nov. 12, 2011

Notes to Financial Statements

'

'

'

'

'

'

'

'

'

'

'

'

Minimum monthly lease payments

'

'

'

'

'

'

'

'

'

'

'

$1,083

Minimum monthly lease payments total

'

'

'

'

'

'

1,132

1,600

'

'

650

'

Monthly lease payments

'

'

'

'

'

'

'

'

935

1,244

'

'

Increased monthly lease payment

'

'

'

'

'

'

1,232

'

'

1,530

'

'

Operating expense payment

'

'

'

'

'

1,408

'

'

'

'

'

'

Per annum

'

'

'

'

'

'3%

'

'

'

'

'

'

Lease payments Year 1

1,500

1,775

'

'

1,034

'

'

'

'

'

'

'

Lease payments Year 2

1,700

1,850

'

'

1,065

'

'

'

'

'

'

'

Lease payments Year 3

1,700

'

'

'

1,097

'

'

'

'

'

'

'

operating expense payments

'

'

'

'

366

'

'

'

'

'

'

'

Common area expenses Year 1

'

'

'

1,350

'

'

'

'

'

'

'

'

Common area expenses Year 2

'

'

'

1,400

'

'

'

'

'

'

'

'

Common area expenses Year 3

'

'

'

1,450

'

'

'

'

'

'

'

'

Monthly minimum lease payments

1,500

'

1,200

'

'

'

'

'

'

'

'

'

Security deposit

'

$1,600

$1,500

'

'

'

'

'

'

'

'

'

Sales tax

'6.5%

'

'

'

'

'

'

'

'

'

'

'

SUBSEQUENT_EVENTS_Details_Narr

SUBSEQUENT EVENTS (Details Narrative) (USD $)

Apr. 11, 2014

Apr. 02, 2014

Mar. 27, 2014

Mar. 24, 2014

Mar. 03, 2014

Feb. 13, 2014

Feb. 12, 2014

Feb. 11, 2014

Jan. 31, 2014

Jan. 16, 2014

Jan. 14, 2014

Jan. 06, 2014

Subsequent Events [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

Shares of common stock

$552,632

'

'

'

$123,943

$70,000

$120,000

$100,000

$130,000

$120,000

'

$110,000

Principal amount

63,000

'

'

'

13,014

'

12,600

'

13,650

12,684

'

11,352

Received cash proceed

'

'

'

'

'

'

'

'

'

'

25,000

'

Original principal amount

'

101,000

220,000

112,500

'

'

'

'

115,000

'

'

'

Annual interest rate

'

'10%

'10%

'8%

'

'

'

'

'10%

'

'

'

Professional fees

'

'

'

'

'

'

'

29,000

'

'

'

'

Purchase price

'

'

'

'

'

101,000

'

'

'

'

'

'

Face amount

'

'

'

'

'

136,350

'

'

'

'

'

'

Per annum

'

'

'

'

'

'22%

'

'

'

'

'

'

Net payment

'

'

'

'

'

$136,350

'

'

'

'

'

'

Original Issue Discount

'

'

'10%

'

'

'

'

'

'

'

'

'