Labor Smart (LTNC) 10-Q 15 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	3 Months Ended
	Mar. 31, 2014	12-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Labor Smart, Inc.	'
Entity Central Index Key	'0001522469	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
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
Entity Common Stock, Shares Outstanding	22,239,315	22,567,807
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Balance_Sheets

Balance Sheets (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current assets	'	'
Cash	$723,884	$178,539
Accounts receivable, net	1,973,334	1,941,437
Prepaid expense	54,628	45,497
Deferred financing costs	39,251	57,748
Marketable securities	40,200	4,972
Other assets	71,835	11,591
Total current assets	2,903,132	2,239,784
Deposits	20,014	20,014
Equipment, net	40,480	7,894
Customer relationships, net	203,855	228,028
Total long-term assets	264,349	255,936
Total assets	3,167,481	2,495,720
Current liabilities	'	'
Accounts payable and accrued liabilities	241,452	135,524
Loan payable to factor	763,335	865,321
Payroll taxes payable	1,397,063	1,487,907
Notes payable, related party	37,306	44,806
Convertible note payable, net of unamortized discount of $1,409,585 and $578,848, respectively	2,383,552	1,057,679
Convertible note payable, derivative liability	122,506	20,701
Total current liabilities	4,945,214	3,611,938
Contingent liability	37,145	79,221
Total liabilities	4,982,359	3,691,159
Stockholders' deficit	'	'
Common stock; $0.001 par value; 75,000,000 shares authorized, 22,239,315 and 20,982,740 issued and outstanding as of March 31, 2014 and December 31, 2013, respectively.	22,239	20,982
Additional paid-in capital	2,419,704	1,978,043
Accumulated deficit	-4,258,286	-3,193,778
Accumulated other comprehensive income(loss)	1,465	-686
Total stockholder's deficit	-1,814,878	-1,195,439
Total liabilities and stockholders' deficit	$3,167,481	$2,495,720

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
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	22,239,315	20,982,740
Common stock, shares outstanding	22,239,315	20,982,740

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Revenues	$4,792,941	$2,503,872
Cost of sales	3,685,229	2,152,476
Gross profit	1,107,712	351,396
Operating expenses	'	'
Professional fees	92,597	62,500
Stock-based compensation for services	57,156	250,616
Payroll expenses	443,654	160,076
Bad debt expense	11,982	'
Loss on sale of receivables	'	35,522
General and administrative expense	778,598	249,167
Total operating expenses	1,383,987	757,881
Operating loss	-276,275	-406,485
Other income (expenses)	'	'
Interest and finance expense	-798,446	-241,376
Interest income	'	73
Gain on change in fair value in derivative liability	10,656	'
Gain (loss) on sale of securities	-443	-1,355
Total other income (expenses)	-788,233	-242,658
Net loss	-1,064,508	-649,143
Other comprehensive income (loss):	'	'
Unrealized gain (loss) on marketable securities	2,151	2,381
Other comprehensive income (loss)	2,151	2,381
Comprehensive loss	($1,062,357)	($646,762)
Basic loss per common share	($0.05)	($0.04)
Basic weighted average common shares outstanding	21,454,557	18,029,377

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net loss	($1,064,508)	($649,143)
Stock-based compensation	57,156	250,616
Interest and financing costs	695,918	233,746
Depreciation and amortization	28,212	'
Loss on sale of securities	443	1,355
Gain on change in fair value of derivative liability	-10,656	'
Changes in operating assets and liabilities:	'	'
Increase (decrease) in off-balance sheet receivable factoring	'	206,821
Increase in accounts receivables	-31,897	-581,639
Increase (decrease) in prepaid expense	-9,131	6,270
Increase in other assets	-60,244	-14,718
Increase in accounts payable and accrued liabilities	105,928	27,003
Increase (decrease) in accrued liabilities, related party	'	3,872
Increase in payroll taxes payable	-90,844	244,725
Net cash used by operating activities	-379,623	-271,092
Cash flows from investing activities:	'	'
Purchase of fixed assets	-36,625	'
Proceeds from sale of marketable securities	21,805	92,453
Purchase of marketable securities	-55,325	-92,453
Net cash used by investing activities	-70,145	'
Cash flows from financing activities:	'	'
Proceeds from common stock	'	50,000
Proceeds from convertible notes payable	1,237,395	270,000
Payment on convertible notes payable	-89,000	'
Payment on notes payable	'	-5,054
Payment on notes payable - related party	-7,500	-43,000
Proceeds from loan payable to factor	-101,986	'
Payments on contingent liability	-43,796	'
Net cash provided by financing activities	995,113	271,946
Net change in cash	545,345	854
Cash, beginning of period	178,539	124,888
Cash, end of period	723,884	125,742
Supplemental disclosure of cash flow information:	'	'
Interest paid	102,528	'
Taxes paid	'	'
Warrants issued as part of deferred finance costs	'	125,445
Shares issued for prepaid services	'	236,685
Finance costs included in convertible note value	'	14,500
Shares issued for convertible notes	210,000	268,062
Contingent liability associated with asset purchase	'	'

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Mar. 31, 2014
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	3 Months Ended
	Mar. 31, 2014
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 $1,064,508 for the three months ended March 31, 2014. Additionally, the operating activities of the Company used $379,623 net cash during the same three month 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	3 Months Ended
	Mar. 31, 2014
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.
	In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair statement of results in accordance with US GAAP have been included and properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below:
	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 sheets as of March 31, 2014 and December 31, 2013 as follows:
		Fair Value Measurements as of March 31, 2014 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			3/31/14		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	40,200	$	40,200	$	0	$	0
	Equity securities
	Total	$	40,200	$	40,200	$	0	$	0
	Liabilities:
	Derivative liability	$	122,506	$	0	$	122,506	$	0
	Contingent liability		37,145		0		0		37,145
	Total	$	159,651	$	0	$	122,506	$	37,145
		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
	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.
	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 Agreement and Accounts Receivable
	On July 31, 2013 the Company entered into a Purchase and Sale Agreement with Transfac Capital, Inc. (“Transfac”). Advances 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 March 31, 2014 and December 31, 2013, factored accounts receivable total $763,335 and $865,321, 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 March 31, 2014 and December 31, 2013, the Company has recorded an allowance of $168,279 and $156,297, 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-Mar-14	31-Dec-13
	Office equipment and furniture		$      48,466	$      11,841
	Less: accumulated depreciation		-7,986	-3,948
			$      40,480	$        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-Mar-14	31-Dec-13
	Customer lists		$     294,100	$     294,100
	Less: accumulated amortization		-90,245	-66,072
			$     203,855	$     228,028
	Earnings 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.

RELATED_PARTY

RELATED PARTY	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
RELATED PARTY	'
	NOTE 4 – RELATED PARTY
	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 March 31, 2014, $138,462 of this note has been repaid and $37,306 of this note remains outstanding.

PREPAID_EXPENSES

PREPAID EXPENSES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
PREPAID EXPENSES	'
	NOTE 5 – PREPAID EXPENSES
	As of March 31, 2014 and December 31, 2013, the Company had prepaid expenses of $54,628 and $45,497, respectively. Prepaid expenses at March 31, 2014 comprises prepaid lease payments.

PAYROLL_TAXES_PAYABLE

PAYROLL TAXES PAYABLE	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
PAYROLL TAXES PAYABLE	'
	NOTE 6 – PAYROLL TAXES PAYABLE
	On March 17, 2014, the Internal Revenue Service agreed not to take collection action against the Company for payroll tax liabilities as long the Company remains current and makes monthly installments against outstanding liabilities. The agreed monthly installments are $5,000 which increase to $10,000 on July 28, 2014 which further increase to $15,000 on July 28, 2016.

FACTORING_AGREEMENT

FACTORING AGREEMENT	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
FACTORING AGREEMENT	'
	NOTE 7 – FACTORING AGREEMENT
	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 March 31, 2014 and December 31, 2013 under the agreement with Transfac, the Company had factored receivables in the amount of $1,041,824 and $1,281,122, respectively, and recorded a liability of $763,335 and $865,321, respectively. 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 three months ended March 31, 2014, interest expense related to the factoring arrangement was $69,799.

CONVERTIBLE_PROMISSORY_NOTES

CONVERTIBLE PROMISSORY NOTES	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
CONVERTIBLE PROMISSORY NOTES	'
	NOTE 8– CONVERTIBLE PROMISSORY NOTES
	On January 1, 2014, the Company entered into an Original Issue Discount Secured Promissory Note dated December 27, 2014 with Beaufort Ventures PLC (“Holder”) for a purchase price of $101,000 and a face amount of $136,350 and maturing June 27, 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 at any time for a net payment of $136,350
	On January 2, 2014, the Company entered into a Convertible Promissory Note with Metolius Capital, LLC (“Holder”) in the original principal amount of $106,000 bearing a 12% annual interest rate and maturing October 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 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 135% of the original principal amount plus interest. Thereafter, the Company does not have the right of prepayment.
	On January 8, 2014, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principal amount of $63,000 bearing an 8% annual interest rate and maturing September 8, 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 and between 61 days and 90 days at 125% of the original principal amount plus interest and 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.
	On January 14, 2014, the Company entered into a Convertible Debenture with Daniel James Management, Inc. (“Holder”) in the original principal amount of $101,000 bearing a 12% annual interest rate and maturing January 14, 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 market price which means the lowest closing bid price during the ten trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay any portion of the principal amount at 135% of such amount along with any accrued interest of this Debenture at any time upon seven days written notice to the Holder.
	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. On January 14, 2014, the Company received cash proceeds of $25,000 on the third tranche of the Convertible Note. On March 19, 2014, the Company received cash proceeds of $25,000 on the fourth tranche of the Convertible Note.
	On January 22, 2014, the Company entered into a Convertible Promissory Note with WHC Capital, LLC (“Holder”) in the original principal amount of $101,000 bearing a 12% annual interest rate and maturing January 22, 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 market price which means the lowest bid price during the fifteen trading day period ending on the latest complete trading day prior to the conversion date. The Company may repay outstanding principal and interest due at 135% of such amount within 180 days of the execution of the 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 less an original issuer’s discount of $10,000 and transaction costs of $5,000 bearing a 0% 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 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 5, 2014, the Company entered into a Convertible Promissory Note with LG Capital Funding, LLC (“Holder”) in the original principal amount of $101,000 bearing a 10% annual interest rate and maturing March 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 market price which means the lowest bid price during the twelve 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 90 days of date of issue at 125% of the original principal amount plus interest, between 91 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 10, 2014, the Company entered into a Convertible Promissory Note with Adar Bays, LLC (“Holder”) in the original principal amount of $101,000 bearing a 10% annual interest rate and maturing March 10, 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 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 90 days of date of issue at 125% of the original principal amount plus interest, between 91 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 12, 2014, the Company entered into a Convertible Promissory Note with Asher Enterprises, Inc. (“Holder”) in the original principal amount of $103,500 bearing an 8% annual interest rate and maturing December 17, 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 and between 61 days and 90 days at 125% of the original principal amount plus interest and 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.
	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 an 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 27, 2014, the Company entered into a 10% Original Issue Discount Convertible Promissory Note (“Note”) with Gemini Master Fund, Ltd. (“Holder”) in the original principal 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.

CONVERTIBLE_NOTE_PAYABLE_DERIV

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY	3 Months Ended
	Mar. 31, 2014
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 is 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 March 31, 2014 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:
		31-Dec-13	31-Mar-14
	Closing share price	$0.25	$0.42
	Conversion price	$0.34	$0.34
	Risk free rate	0.10%	0.04%
	Expected volatility	99%	91%
	Dividend yield	0%	0%
	Expected life	7 months	4 months
	The fair value of the convertible note payable derivative liability is $36,865 at March 31, 2014. The increase in the fair value of the convertible note payable derivative liability of $16,164 is recorded as a loss in the statement of operations three months ended March 31, 2014.
	The Convertible Promissory Note with Gemini Master Fund, Ltd. is 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 $0.25 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 March 27, 2014 and March 31, 2014 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:
		27-Mar-14	31-Mar-14
	Closing share price	$0.49	$0.42
	Conversion price	$0.43	$0.43
	Risk free rate	0.09%	0.09%
	Expected volatility	120%	120%
	Dividend yield	0%	0%
	Expected life	9 months	9 months
	The fair value of the convertible note payable derivative liability is $85,642 at March 31, 2014. The decrease in the fair value of the convertible note payable derivative liability of $26,816 is recorded as a gain in the statement of operations three months ended March 31, 2014.

CONTINGENT_LIABILITY

CONTINGENT LIABILITY	3 Months Ended
	Mar. 31, 2014
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 December 31, 2013	$   79,221
	Payments	-43,796
	Interest	1,720
	Closing balance at March 31, 2014	$   37,145

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
STOCKHOLDERS' EQUITY	'
	NOTE 11 – STOCKHOLDERS’ EQUITY
	The Company has 75,000,000 shares of $0.001 par value common stock authorized. As of March 31, 2014 and December 31, 2013, the Company had 22,239,315 and 20,982,740 shares issued and outstanding, respectively.
	On January 6, 2014, JMJ Financial elected to convert 110,000 shares of common shares with an aggregate fair value of $27,390 ($0.249 per share) based on the quoted market price of shares at the time of issuance for $11,352 in principal and interest and $16,038 for debt discount.
	On January 16, 2014, JMJ Financial elected to convert 120,000 shares of common shares with an aggregate fair value of $28,188 ($0.2349 per share) based on the quoted market price of shares at the time of issuance for $12,684 in principal and interest and $16,504 for debt discount.
	On January 31, 2014, JMJ Financial elected to convert 130,000 shares of common shares with an aggregate fair value of $28,600 ($0.22 per share) based on the quoted market price of shares at the time of issuance for $13,650 in principal and interest and $13,150 for debt discount.
	On February 11, 2014, the Company issued 100,000 shares of common stock for professional services valued at $21,000 ($0.21 per share).
	On February 12, 2014, JMJ Financial elected to convert 120,000 shares of common shares with an aggregate fair value of $28,680 ($0.239 per share) based on the quoted market price of shares at the time of issuance for $12,600 in principal and interest and $16,080 for debt discount.
	On February 12, 2014, JMJ Financial elected to convert 123,943 shares of common shares with an aggregate fair value of $29,746 ($0.24 per share) based on the quoted market price of shares at the time of issuance for $13,014 in principal and interest and $16,732 for debt discount.
	On March 26, 2014, JMJ Financial elected to convert 552,632 shares of common shares with an aggregate fair value of $243,158 ($0.44 per share) based on the quoted market price of shares at the time of issuance for $63,000 in principal and interest and $180,158 for debt discount.
	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, 2014	3,883,455		$   0.18
	Granted	-		-
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding– March 31, 2014	3,883,455		$   0.18
	Exercisable – March 31, 2014	1,835,000		$   0.33
	The following table summarizes information on stock options exercisable as of March 31, 2014:
		Number Outstanding at March 31, 2014	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.25	25,000	4.74	$4,250
	$0.30	50,000	4.49	$6,250
	$0.30	1,500,000	1.32	$180,000
	$0.41	30,000	4.55	$300
	$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 March 31, 2014:
		Number Outstanding at March 31, 2014	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.05	2,048,455	9.53	$757,928
	$0.25	25,000	4.74	$4,250
	$0.30	50,000	4.49	$6,250
	$0.30	1,500,000	1.32	$180,000
	$0.41	30,000	4.55	$300
	$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 March 31, 2014:
		Number of Shares	Weighted Average Exercise Price
	Balance, January 1, 2014	502,000	0.4
	Warrants granted and assumed	-	-
	Warrants canceled	-	-
	Warrants expired	-	-
	Balance, March 31, 2014	502,000	0.4
	All warrants outstanding as of March 31, 2014 are exercisable.

COMMITMENTS

COMMITMENTS	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
COMMITMENTS	'
	NOTE 12 – COMMITMENTS
	On January 15, 2014, the Company entered into a 39 month lease agreement with Joe’s Creek Industrial Park, Ltd., commencing February 1, 2014, to rent office space at 4632 28th Street North, St. Petersburg, Florida. Monthly minimum lease payments are $1,500 for the first year of occupancy, $1,545 for the second year of occupancy, $1,591 for the third year of occupancy and $1,691 for the last three months of occupancy.
	On March 12, 2014, the Company entered into a 63 month lease agreement with AZG Summit Square LLC., commencing April 1, 2014, to rent office space at 8114 North Federal Blvd., Westminster, CO. The fixed minimum rent for the first six months is $0 per month. Monthly minimum lease payments are $1,964 for the next nine months of occupancy. Monthly minimum lease payments increase by approximately 3% per annum thereafter.
	On March 5, 2014, the Company entered into a 60 month lease agreement HB Jacinto Investors, LLC, commencing April 1, 2014, to rent office space at 11420 East Freeway (I-10). Suite 310, Jacinto City, Texas. Monthly minimum lease payments are $1,728 for the term of the lease.
	On January 15, 2014, the Company entered into a 38 month lease agreement with Joseph Vinh Properties., commencing April 1, 2014, to rent office space at 5833 Clinton Highway, Knoxville, TN. Rent is abated for two months of the lease. Monthly minimum lease payments are $1,690 for the first and second year of occupancy.
	The following table is a schedule of future minimum lease commitments for the Company:
	Nine months ended December 31,	2014	$       238,525
	Year ended December 31,	2015	254,870
	Year ended December 31,	2016	150,034
	Year ended December 31,	2017	88,306
	Year ended December 31,	2018	66,696
	Year ended December 31,	2019	25,074
			$   823,505

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	NOTE 13 – SUBSEQUENT EVENTS
	On April 2, 2014, the Company entered into a Convertible Promissory Note with Coventry Enterprises, LLC (“Holder”) in the original principal 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.
	On April 17, 2014, the Company entered into a Convertible Promissory Note with Group 10 Holdings, LLC (“Holder”) in the original principal amount of $113,000 bearing a 12% annual interest rate and maturing April 17, 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 55% of the lowest trading price of any day during the 20 consecutive trading days prior to the date 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 and thereafter, the Company may repay the convertible promissory note at 145% of the original principal amount plus interest.
	On April 21, 2014, the Company entered into a Convertible Promissory Note with Tailwind Partners, LLC (“Holder”) in the original principal amount of $106,000 bearing a 12% annual interest rate and maturing January 21, 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 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.
	On May 5, 2014, Vista Capital Investments, LLC elected to convert 51,867 shares of common stock to convert $7,500 principal amount of a Convertible Promissory Note.
	On May 5, 2014, Iconic Holdings, LLC elected to convert 276,625 shares of common stock to convert $40,000 principal amount of a Convertible Promissory Note.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2014
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.
	In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair statement of results in accordance with US GAAP have been included and properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below:
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 sheets as of March 31, 2014 and December 31, 2013 as follows:
		Fair Value Measurements as of March 31, 2014 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			3/31/14		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	40,200	$	40,200	$	0	$	0
	Equity securities
	Total	$	40,200	$	40,200	$	0	$	0
	Liabilities:
	Derivative liability	$	122,506	$	0	$	122,506	$	0
	Contingent liability		37,145		0		0		37,145
	Total	$	159,651	$	0	$	122,506	$	37,145
		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
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.
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 Agreement and Accounts Receivable
	On July 31, 2013 the Company entered into a Purchase and Sale Agreement with Transfac Capital, Inc. (“Transfac”). Advances 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 March 31, 2014 and December 31, 2013, factored accounts receivable total $763,335 and $865,321, 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 March 31, 2014 and December 31, 2013, the Company has recorded an allowance of $168,279 and $156,297, 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-Mar-14	31-Dec-13
	Office equipment and furniture		$      48,466	$      11,841
	Less: accumulated depreciation		-7,986	-3,948
			$      40,480	$        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-Mar-14	31-Dec-13
	Customer lists		$     294,100	$     294,100
	Less: accumulated amortization		-90,245	-66,072
			$     203,855	$     228,028
Earnings (loss) per share	'
	Earnings 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	'
	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
	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.

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2014
Summary Of Significant Accounting Policies Tables	'
Schedule of Assets measured at fair value on a recurring basis	'
		Fair Value Measurements as of March 31, 2014 Using:
			Total Carrying Value as of		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
			3/31/14		(Level 1)		(Level 2)		(Level 3)
	Assets:
		$	40,200	$	40,200	$	0	$	0
	Equity securities
	Total	$	40,200	$	40,200	$	0	$	0
	Liabilities:
	Derivative liability	$	122,506	$	0	$	122,506	$	0
	Contingent liability		37,145		0		0		37,145
	Total	$	159,651	$	0	$	122,506	$	37,145
		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
Schedule of estimated useful lives of the assets	'
	Description	Estimated Life
	Office equipment and furniture	3 years
Schedule of Equipment	'
			31-Mar-14	31-Dec-13
	Office equipment and furniture		$      48,466	$      11,841
	Less: accumulated depreciation		-7,986	-3,948
			$      40,480	$        7,894
Schedule of Customer Relationship	'
			31-Mar-14	31-Dec-13
	Customer lists		$     294,100	$     294,100
	Less: accumulated amortization		-90,245	-66,072
			$     203,855	$     228,028

CONVERTIBLE_NOTE_PAYABLE_DERIV1

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Tables)	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Schedule of Convertible Note Payable	'
		31-Dec-13	31-Mar-14
	Closing share price	$0.25	$0.42
	Conversion price	$0.34	$0.34
	Risk free rate	0.10%	0.04%
	Expected volatility	99%	91%
	Dividend yield	0%	0%
	Expected life	7 months	4 months
		27-Mar-14	31-Mar-14
	Closing share price	$0.49	$0.42
	Conversion price	$0.43	$0.43
	Risk free rate	0.09%	0.09%
	Expected volatility	120%	120%
	Dividend yield	0%	0%
	Expected life	9 months	9 months

CONTINGENT_LIABILITY_Tables

CONTINGENT LIABILITY (Tables)	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Schedule of Contingent Liability	'
	Opening balance at December 31, 2013	$   79,221
	Payments	-43,796
	Interest	1,720
	Closing balance at March 31, 2014	$   37,145

STOCKHOLDERS_EQUITY_Tables

STOCKHOLDERS' EQUITY (Tables)	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Schedule of Common stock options granted, forfeited or expired and exercised	'
		Number of Options		Weighted Average Exercise
				Price Per Share
	Outstanding  - January 1, 2014	3,883,455		$   0.18
	Granted	-		-
	Forfeited or expired	-		-
	Exercised	-		-
	Outstanding– March 31, 2014	3,883,455		$   0.18
	Exercisable – March 31, 2014	1,835,000		$   0.33
Schedule of Stock Option Exercisable	'
		Number Outstanding at March 31, 2014	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.25	25,000	4.74	$4,250
	$0.30	50,000	4.49	$6,250
	$0.30	1,500,000	1.32	$180,000
	$0.41	30,000	4.55	$300
	$0.50	130,000	5	-
	$0.56	50,000	4.4	-
	$0.62	50,000	4.45	-
Schedule of Stock Option Exercisable Outstanding	'
		Number Outstanding at March 31, 2014	Average Remaining Life (Years)	Aggregate Intrinsic Value
	Exercise Price
	$0.05	2,048,455	9.53	$757,928
	$0.25	25,000	4.74	$4,250
	$0.30	50,000	4.49	$6,250
	$0.30	1,500,000	1.32	$180,000
	$0.41	30,000	4.55	$300
	$0.50	130,000	5	-
	$0.56	50,000	4.4	-
	$0.62	50,000	4.45	-
Schedule of Warrants activity	'
		Number of Shares	Weighted Average Exercise Price
	Balance, January 1, 2014	502,000	0.4
	Warrants granted and assumed	-	-
	Warrants canceled	-	-
	Warrants expired	-	-
	Balance, March 31, 2014	502,000	0.4

COMMITMENTS_Tables

COMMITMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Notes to Financial Statements	'
Schedule of future minimum lease commitments	'
	Nine months ended December 31,	2014	$       238,525
	Year ended December 31,	2015	254,870
	Year ended December 31,	2016	150,034
	Year ended December 31,	2017	88,306
	Year ended December 31,	2018	66,696
	Year ended December 31,	2019	25,074
			$   823,505

GOING_CONCERN_Details_Narrativ

GOING CONCERN (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Notes to Financial Statements	'	'
Net loss	$1,064,508	$649,143
Net cash used in Operating Activities	$379,623	$271,092

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Contingent liability	$37,145	$79,221
Fair Value Measurements Recurring [Member] | Fair Value Inputs Level 1 [Member]	'	'
Equity securities	40,200	4,972
Total Assets	40,200	4,972
Derivative liability	'	20,701
Contingent liability	'	79,221
Total Liabilities	'	99,922
Fair Value Measurements Recurring [Member] | Fair Value Inputs Level 2 [Member]	'	'
Derivative liability	122,506	20,701
Total Liabilities	122,506	20,701
Fair Value Measurements Recurring [Member] | Fair Value Inputs Level 3 [Member]	'	'
Contingent liability	37,145	79,221
Total Liabilities	37,145	79,221
Fair Value Measurements Recurring [Member] | Carrying Value [Member]	'	'
Equity securities	40,200	4,972
Total Assets	40,200	4,972
Derivative liability	122,506	20,701
Contingent liability	37,145	79,221
Total Liabilities	$159,651	$99,922

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Factoring Accounts Receivable	$763,335	$865,321
Allowance for Doubtful Accounts Receivable	168,279	156,297
Estimated useful Life of Office equipment and furniture (in years)	'3 years	'
Property, Plant and Equipment [Member]	'	'
Property, Plant and Equipment, Gross	48,466	11,841
Less: accumulated depreciation and amortization	-7,986	-3,948
Property, Plant and Equipment, Net	40,480	7,894
Customer Lists [Member]	'	'
Property, Plant and Equipment, Gross	294,100	294,100
Less: accumulated depreciation and amortization	-90,245	-66,072
Property, Plant and Equipment, Net	$203,855	$228,028

RELATED_PARTY_Details_Narrativ

RELATED PARTY (Details Narrative) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Apr. 25, 2013
			Cheif Executive Office [Member]
Loan Amount	'	'	$175,768
Interest per annum	'	'	0.00%
Loan repaid	138,462	'	'
Note Outstanding	$37,306	$44,806	'

PREPAID_EXPENSES_Details_Narra

PREPAID EXPENSES (Details Narrative) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Notes to Financial Statements	'	'
Prepaid expense	$54,628	$45,497

PAYROLL_TAXES_PAYABLE_Details_

PAYROLL TAXES PAYABLE (Details Narrative) (USD $)	Jul. 28, 2016	Jul. 28, 2014	Mar. 17, 2014
Income Tax Disclosure [Abstract]	'	'	'
Monthly Installments against Outstanding Liabilities	$15,000	$10,000	$5,000

FACTORING_AGREEMENT_Details_Na

FACTORING AGREEMENT (Details Narrative) (USD $)	3 Months Ended			0 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Apr. 29, 2013	Jul. 31, 2013
				Transfac [Member]
Maximum Price of Accounts Receivable	$1,041,824	$1,281,122	$170,000	$2,000,000
Advance payable (in percent)	'	'	'	70.00%
Payment on average monthly balance of the outstanding accounts purchased,in percent	'	'	'	2.00%
Minimum of Maximum Advances per month (in percent)	'	'	'	0.50%
Recorded Liability	763,335	865,321	'	'
Interest Expense	$69,799	'	'	'

CONVERTIBLE_NOTE_PAYABLE_DERIV2

CONVERTIBLE NOTE PAYABLE DERIVATIVE LIABILITY (Details) (USD $)	0 Months Ended
	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 27, 2014
	Convertible Promissory Note One [Member]	Convertible Promissory Note One [Member]	Convertible Promissory Note Two [Member]	Convertible Promissory Note Two [Member]
Closing share price	$0.42	$0.25	$0.42	$0.49
Conversion price	$0.34	$0.34	$0.43	$0.43
Risk free rate	0.04%	0.10%	0.09%	0.09%
Expected volatility	91.00%	99.00%	120.00%	120.00%
Dividend yield	0.00%	0.00%	0.00%	0.00%
Expected life	'4 months	'7 months	'9 months	'9 months
Note Payable Derivative Liability	$36,865	'	$85,642	'
Change in fair value of the convertible note payable derivative liability	$16,164	'	$26,816	'

CONTINGENT_LIABILITY_Details

CONTINGENT LIABILITY (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Apr. 29, 2013
Notes to Financial Statements	'	'	'	'
Opening Balance	$79,221	'	'	'
Payments	43,796	'	'	'
Interest	1,720	'	'	'
Closing Balance	37,145	'	'	'
Accounts Receivable	$1,041,824	'	$1,281,122	$170,000

STOCKHOLDERS_EQUITY_Details

STOCKHOLDERS' EQUITY (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Stock Option [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'
Outstanding at beginning of year	3,883,455	3,883,455
Options Outstanding at end of year	3,883,455	3,883,455
Exercisable at end of year	1,835,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]	'	'
Outstanding at beginning of year	$0.18	$0.18
Weighted average exercise price Outstanding at end of year	$0.18	$0.18
Weighted average exercise price of options exercisable at end of year	$0.33	'
Warrant [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'
Outstanding at beginning of year	502,000	502,000
Options Outstanding at end of year	502,000	502,000
Exercisable at end of year	502,000	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]	'	'
Outstanding at beginning of year	$0.40	$0.40
Weighted average exercise price Outstanding at end of year	$0.40	$0.40

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	Mar. 31, 2014
Commitments Details	'
Minimum Lease Payments in 2014	$238,525
Minimum Lease Payments in 2015	254,870
Minimum Lease Payments in 2016	150,034
Minimum Lease Payments in 2017	88,306
Minimum Lease Payments in 2018	66,696
Minimum Lease Payments in 2019	25,074
Minimum Lease Payments Due Total	$823,505